Goods and Services Tax – Page 457

Shreeji Adhesive Versus CGST & CE, Ujjain

Shreeji Adhesive Versus CGST & CE, Ujjain
Central Excise
2018 (7) TMI 519 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Appeal No. E/50872/2018-CU[DB] – A/52268/2018-EX[DB]
Central Excise
Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Represented by Ms. Priyanka Goel, Advocate for the Appellant.
Represented by Shri R.K. Mishra, D.R. for the Respondent.
ORDER
Per Rachna Gupta:
Present is an appeal filed against the order dated 15.01.2018 vide which the Commissioner (Appeals) has confirmed the demand of duty on the value of subsidy received by the Appellant during the years 2010-11 to 2014-15. In addition, a penalty under Section 78 has also been confirmed. The factua

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M/s Virchow Petrochemical Pvt. Ltd., Versus Commissioner of Central Tax, Central Excise & Service Tax -Medchal – GST

M/s Virchow Petrochemical Pvt. Ltd., Versus Commissioner of Central Tax, Central Excise & Service Tax -Medchal – GST
Central Excise
2018 (6) TMI 1413 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 1-6-2018
Appeal No. E/31133/2017 – A/30613/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
None for the Appellant.
Shri Arun Kumar, Deputy Commissioner (AR) for the Respondent.
[Order per: M.V. Ravindran]
This appeal is directed against Order-in-Appeal No. HYDEXCUS- MD-AP2-0038-17-18 dated 29.08.2017.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding eligibility to avail CENVAT credit of service tax paid on Marine Insurance services which were used for export of finished goods exported and Air Travel Agent's services used for business travel of directors for sales promotion; reversal of CENVAT credit availed on the capital goods cleared without being used as such and whether invocation of extended perio

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he matter was called out, submits that the lower authorities were in error in confirming the demands raised as Marine Insurance service is for the exports of the goods and cost of the export goods increasing by disallowing the credit on Marine Insurance service; Air Travel Agent's services were used for appellant movement of the directors and employees and used for business travel purpose and they have correctly reverse the CENVAT credit while discharging the duty on one of the machineries. He draws my attention to the various documents annexed to the memorandum of appeal. It is his further submission that the entire demand is hit by limitation as the show cause notice is issued on 17.05.2016 invoking the extended period, in spite of the fact that two audit parties have taken place in the appellant's premises and draws my attention to the audit report the copy annexed to the returns submitted today.
6. The matter was kept today for hearing arguments of Learned Departmental Representat

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od 26.01.2014 and 28.01.2014 and audit reports for January, 2014 to December, 2014 audited on 06.01.2015 – 21.01.2015. The said audit reports did not indicate any of the allegations made in the present show cause notice. It is also seen from the said show cause notice dated 17.05.2016, the basis for issuance of show cause notice is the audit report of the CAG. It is settled law in the case of Commissioner of Central Excise, Bangalore Vs. MTR Foods Ltd., [2012 (282) ELT 196 (Kar.)] wherein, Hon'ble High Court of Karnataka has specifically held that once returns were regularly filed and no objections raised about same in first audit by Revenue Officers and during second audit, objections raised about same, and the said returns indicated availment of CENVAT Credit Rules, the audit party accepted the same, and it is not proper to invoke the extended period. The said ratio squarely covers the issue in favour of the appellant. Accordingly, the impugned order is set aside only on the ground o

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Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83(3)of the Assam GST Rules,2017.

Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83(3)of the Assam GST Rules,2017.
009/2018-GST Dated:- 1-6-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
NOTIFICATION No. 9/2018-GST
Date 1st June, 2018
NO.CT/GST-14/2017/124.- In exercise of the powers conferred by sub-section 48 of the Assam Goods and Services Tax Act,

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Seeks to extend the due date for filling of FORM GSTR-6 for the months from July 2017 till June, 2018.

Seeks to extend the due date for filling of FORM GSTR-6 for the months from July 2017 till June, 2018.
010/2018-GST Dated:- 1-6-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX
ASSAM KAR BHAWAN
NOTIFICATION No. 10/2018-GST
Date: 1st June, 2018
No. CT/GST-14/2017/128.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Ac

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Notified Telangana Goods and Services Tax (Fourth Amendment) Rules, 2018.

Notified Telangana Goods and Services Tax (Fourth Amendment) Rules, 2018.
G.O.Ms. NO.108 Dated:- 1-6-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
G.O.Ms. NO.108,
DATED 1-6-2018
In exercise of the powers conferred by Section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:
(1) These Rules may be called the Telangana Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall deemed to have come into force with effect from 18th day of April, 2018.
2. In the Telangana 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 gran

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termined under sub-section (5) of section 54 of the 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 Government shall be subject to audit by the Principal Accountant General, Telangana.
(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 a

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documents, instruments, or commodities in custody and control of the applicant, as may be necessary 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 alongwith 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

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vailable in the Fund;
(c) making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) 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 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 Legislature of the State;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, re

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cified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) 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 Telangana Goods and Services Tax Act, 2017 (19 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 instr

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oods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/
Union territory tax
Integrated tax
Cess
1
2
3
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)
Sr.
No
.
Description
ITC reversible/T ax 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
Cen

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ection 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken 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

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Shri Anant Bomb, Ajay Goel, Lalit Thakuria, Neeraj Thakur Versus CGST, CE & CC, Bhopal

Shri Anant Bomb, Ajay Goel, Lalit Thakuria, Neeraj Thakur Versus CGST, CE & CC, Bhopal
Central Excise
2018 (6) TMI 784 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Appeal No. E/52137/2016-SM, E/52153/2016, E/52143/2016, E/52842/2016 – A/52094-52097/2018-SM[BR]
Central Excise
Shri Bijay Kumar, Member (Technical)
Shri Manish Saharan, Advocate, Shri M.K. Sharma, CA (52842/16) – for the appellant
Shri H.C. Saini, D.R. – for the respondent
Per Bijay Kumar:
The present order disposes off the above four appeals filed by the appellant against a common adjudication Order No. 19-20/PR. COMM/CEX/BPL-1/2016 dated 31.3.2016, wherein a penalty of Rs. 25 lakhs was imposed upon each of the appellant, viz. (i)

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e ledger, as stated by the ld. Advocate, is a crucial document for the verification of the transactions in question. Further, the order is based on the third party statement without any corroborative evidence. That there is no dispute that the goods were cleared by the appellant but the allegation that those are diverted en-route to have been not investigated and discussed by the ld. Adjudicating authority. Also that the transactions with M/s Ujala Electricals Ltd. by the banking channel and there is no evidence of any financial flow back to the appellant. Ld. Advocate further relied upon the decision of M/s Z.U. Alvi Vs. CCE, Bhopal – 2000 (117) ELT 69 (Tribunal ) and Manohar Singh Rana Vs. CCE, Indore – 2017 (357) ELT 1163 (Tri.-Delhi) Th

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vocate is of the opinion that there is no case of penalty which has been imposed upon the appellant under Rule 26 ibid. from the above ground.
3. Ld. DR, on the other hand, reiterated the fact contained in the impugned order and stated that all these invoices were issued by the appellant companies without supply of the goods and, therefore, facilitated the availment of the wrong Cenvat credit which is contrary to the provision of Cenvat Credit Rules, 2002.
4. Heard both the parties and considered the case record.
5. The only issue involved in the present case is regarding imposition of penalty of Rs. 25 lakhs each under the provisions of Rule 26 of Central Excise Rules, 2002 as a co-noticee, for the fraudulent availment of Cenvat credit

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M/s Sanwariya Tiles Pvt. Ltd., M/s Rajaram Marbles & Granites Pvt. Ltd. Versus CEC&CGST, Jodhpur

M/s Sanwariya Tiles Pvt. Ltd., M/s Rajaram Marbles & Granites Pvt. Ltd. Versus CEC&CGST, Jodhpur
Central Excise
2018 (6) TMI 783 – CESTAT NEW DELHI – 2019 (365) E.L.T. 136 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Ex. Appeal Nos.50849 & 50868 of 2018-SM – A/52101-52102/2018-SM[BR]
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Ms. Asmita Nayak, Advocate for the appellant
Sh. H. C. Saini, AR for the Respondent
Per: Archana Wadhwa:
Both the appeals are being disposed of by a common order as the issue involved in both of them is identical
2. As per facts on record, the appellants are engaged in the manufacture of marble slabs out of the imported marble slabs. During the period prior to February, 2015, they were availing the benefit of small scale exemption Notification. The exemption limit of value of clearances was crossed by them in February, 2015 and as such in terms of provisions of rule 3(2) of Cenvat Credit Rules, 2004, they became entit

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order of the original adjudicating authority was upheld by Commissioner (Appeals).
Hence, the present appeals.
4. The appellate authority, while rejecting the assessee's appeal observed as under:-
“6. The basic defence of appellant is that both sub rules cannot be applied simultaneously and they are entitled for availment of credit in view of rule 3(2) of the Cenvat Credit Rules, 2004. However, I observe that from the wording of above two rules, there is nothing to suggest that both these rules cannot be applied simultaneously. I observe that while Rule 3(2) prescribes the eligibility to avail cenvat credit as soon as the unit crosses threshold limit, Rule 4(1) prescribes particular condition for availment of that credit. If, a condition under Rule 4 specifically disallows cenvat credit on a particular goods or service, the cenvat credit cannot be allowed under Rule 3 of the Cenvat Credit Rules, 2004.
7. I find that the case laws quoted by the appellant are not relevant in the pre

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ly, the appellants were not in a position to avail the credit immediately on receipt of the goods or within a period of six months from the issuance of bills of entry, as long as they were working under the small scale exemption notification. Their right to avail the credit would arise only on crossing the exemption limit. Such right specifically stands extended to them by the provisions of Rule 3(2) of the Cenvat Credit Rules and cannot be extinguished by making reference to Rule 4(1). Rule 4(1) which provide for availment of credit within a period of six months from the relevant document applies whether an assessee is already working under the cenvat credit scheme and is availing the cenvat on regular basis. A harmonious interpretation of both the rules leads to the above conclusion. By referring to one provision of law, the other provision cannot be made otiose, as per the settled principle of interpretation. It is not the appellant's fault that they crossed the exemption limit afte

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Shri Govind Ram Bhojak., M/s. Hanut Industries Ltd Versus Commissioner of CGST & Central Excise, Jaipur

Shri Govind Ram Bhojak., M/s. Hanut Industries Ltd Versus Commissioner of CGST & Central Excise, Jaipur
Central Excise
2018 (6) TMI 782 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Excise Appeal No. 2993-2994 of 2005 SM – A/52121-52122/2018-SM[BR]
Central Excise
Ms. Archana Wadhwa, Member (Judicial)
Ms. Surabhi Sinha, Advocate for the Appellants
Shri P Juneja, AR for the Respondent
Per Ms. Archana Wadhwa:
Both the appeals are being disposed of by a common order as they arise out of same impugned order of Commissioner (Appeals).
2. As per facts on record, M/s. Hanut Industries is engaged in the manufacture of PET performs and PET bottles falling under Chapter 39. Their factory was visited by Ce

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factory for manufacture of bottles. Shri Govind Ram Bhojak, authorized signatory of M/s. Vishal Packaging Industries, in his statement dated 17.8.2001 deposed that during the period 1999-2000, they were manufacturing bottles from the premises of one M/s. V K Enterprises by taking their premises and machines on rent basis and during the period 2000-2001, they manufactured PET bottles from the premises of M/s. Tambi Powerloom on rent basis.
5. The officers made inquiries at the end of M/s. V K Enterprises and M/s. Tambi Powerloom whereas it was found that M/s. V K Enterprises had entered into a rental contract with M/s. Vishal Packaging Industries for the period 1999-2000. The proprietor of M/s. Tambi Powerloom Ltd. also agreed that he has p

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Sinha, learned representative of the appellant and Shri P Juneja, learned representative of the Revenue, I find that the entire case of the Revenue is based upon the sole factor that M/s. Vishal Packaging Industries could not establish that during the relevant period, they had entered into an agreement with either M/s. V K Enterprises and M/s. Tambi Powerloom Ltd. This factor by itself cannot lead to conclusion that present appellant had cleared PET bottles in the guise of PET preform without payment of duty. It is well settled law that allegations and findings of clandestine removal are required to be made on the basis of positive evidence and cannot be upheld merely on doubts. There is virtually no evidence on record to show as to who wer

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Mahavir Spinning Mills Versus Commissioner of Goods and Service Tax, Ludhiana

Mahavir Spinning Mills Versus Commissioner of Goods and Service Tax, Ludhiana
Central Excise
2018 (6) TMI 245 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 1-6-2018
E/60303/2018 – FINAL ORDER NO: 62441/2018
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri. Surjeet Bhadu, Advocate- for the appellant
Shri. A.K. Saini, AR- for the respondent
ORDER
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein a demand at the rate of 6% of the value of exempted goods has been confirmed against them on the ground that the appellant is not maintaining separate account of inputs for manufacture of dutiable as well as exempted goods.
2. The facts of the case are that the appellant is manufacturer of 100% Grey Cotton Textile Yarn. The appellant is adopting method by selling their goods under Notification No. 29/2004-CE dated 09.07.2004 on payment of duty and under Notification No. 30/2004- CE dated 09.07.2004 without payment of duty.

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ods cleared under Notification No. 29/2004-CE dated 09.07.2004 on proportionate basis and no cenvat credit has been taken by the appellant on the inputs used in manufacture of goods cleared under Notification No. 30/2004 dated 09.07.2004 and waste. Therefore, the appellant is not liable to pay any amount in terms of Rules 6 (3) of the Cenvat Credit Rules, 2004.
4. On the other hand, the ld. AR reiterated the finding in the impugned order.
5. Heard the parties and considered the submissions.
6. On perusal of the record, I find that in the show cause notice the only allegation against the appellant is that they are not maintaining separate account of inputs used in dutiable as well as exempted final goods, therefore, in terms of Rule 6(3) of the Cenvat Credit Rules, 2004, they are required to pay an amount equal to 6% of the value of waste cleared at nil rate of duty. In such a situation, the CBEC has issued Circular No. 845/3/2007-CE dated 01.02.2007 which clarifies the position as u

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ared at nil rate of duty. In the impugned order also, the ld. Commissioner (A) has not given any finding to the claim made by the appellant that they are availing proportionate cenvat credit of inputs used in manufacture goods at the end of the month.
8. In the facts and circumstances of the case, it is required to be examined by the authorities below whether the appellant is availing proportionate cenvat credit of inputs at the end of the month which has been used in manufacture of dutiable goods and the same has not been denied by the authorities below. In that circumstances, the claim of the appellant has been proved that they have taken the cenvat credit proportionate to inputs used in manufacture of dutiable goods. In that circumstances, the appellant is not required to reverse any amount or pay 6% of the value of waste cleared at the rate of nil rate of duty, therefore, the impugned order is set aside.
In result, the appeal is allowed with consequential relief, if any.
(Dictat

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Refund under Inverted Duty Structure

Refund under Inverted Duty Structure
Query (Issue) Started By: – Riya Jain Dated:- 31-5-2018 Last Reply Date:- 1-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hey!!
Mine is a pharmaceutical company wherein tax rate on outward supply is 12%. Also we manufacture on job work basis where outward tax rate is 18% . Nd input tax rate is 18%. So whether i am eligible for inverted duty structure refund??
Reply By CSSANJAY MALHOTRA:
The Reply:
Yes, you are eligible for Inverted str

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Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal

Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal
GST
Dated:- 31-5-2018

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 30th May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand and Uttar Pradesh along with the Union Territories of Andaman & Nicobar Islands, Chandig

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Services by way of renting of residential dwelling for use as residence.

Services by way of renting of residential dwelling for use as residence.
Query (Issue) Started By: – S.C. WADHWA Dated:- 31-5-2018 Last Reply Date:- 2-6-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Services by way of renting of residential dwelling for use as residence.
Please clarify:
Whether this service should be reported as exempted supply or nil rated supply in GSTR 3B
Reply By Alkesh Jani:
The Reply:
Sir, In my point of view , it shall be treated as "Nil rated supply".
Our experts may correct me if mistaken.
Thanks
Reply By CSSANJAY MALHOTRA:
The Reply:
Renting of property is taxable activity but exemption has been given if the same is used for Residential purposes. Hence the service falls under e

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(2) where exempt from payment of tax, may be treated as “exempted”.
Your kind guidance is the matter is highly solicited.
With Regards,
Reply By KASTURI SETHI:
The Reply:
Section 2(47) of CGST Act, 2017 makes the position clear as already replied by Sh.Sanjay Malhotra, Sir.
Section 11 comes into play when tariff rate is not nil.
Section 11 stands for exemption by virtue of Notification in contrast to "Tariff Rate -NIL".
Section 11(1) grants general exemption and Section 11 (2) grants exemption under exceptional nature.
Reply By KASTURI SETHI:
The Reply:
Sh.Sanjay Malhotra Ji,. Sir,. In your reply above, you have mentioned the words, "This is my view". In my view, your words, "this is my view" are redun

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Healthcare Services Intra-State Supply Exempt from Central Tax per SL.No.74, Notification No. 12/2017-Central Tax (Rate.

Healthcare Services Intra-State Supply Exempt from Central Tax per SL.No.74, Notification No. 12/2017-Central Tax (Rate.
Case-Laws
GST
GST on Health care services – intra-state supply of Heal

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Health Services by Applicant Qualify as Health Care Under GST Provisions for Tax Exemption Benefits.

Health Services by Applicant Qualify as Health Care Under GST Provisions for Tax Exemption Benefits.
Case-Laws
GST
Health care services – GST Provisions – Applicant providing the services of

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Reverse charge on SEZ units

Reverse charge on SEZ units
Query (Issue) Started By: – Yugank Goel Dated:- 31-5-2018 Last Reply Date:- 6-2-2019 Goods and Services Tax – GST
Got 12 Replies
GST
Whether reverse charge is applicable for advocate services rendered to SEZ Units?
If yes, then what about the amount paid under reverse charge? Can we claim refund for the same?
Please clarify…
Reply By Alkesh Jani:
The Reply:
Sir,
There are two type of reverse charge scenarios provided in GST. First is with regards to nature of supply and/or nature of supplier. This scenario is covered by section 9 (3) of the CGST Act, 2017 (refer Notification No.13/2017-CT (Rates) dated 28.06.2017 as amended from time to time.
Second scenario is covered by section 9 (4) of the CGST Act, 2017. However, all categories of registered persons are exempted from the provisions of reverse charge under 9(4) of CGST Act, 2017 / section 5(4) of IGST Act, 2017, till 31.06.2018 (Notification No. 10/2018-CT (Rates) dated 23.03.2018).

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of services” means the supply of any service, where
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;”
Further, inter-state supply in terms of Section 7 (5) of IGST Act, 2017 is as under:-
“7. (5) Supply of goods or services or both,
(a) when the supplier is located in India and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce”.
On going through above, I am still of the view that SEZ unit is liable to pay GST on reverse charge basis.
Our experts may correct me if mistaken.
With Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Your points are correct as per the GST Law. Ho

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a zero-rated supply is eligible to claim GST refund in accordance with the provisions of the CGST Act, 2017. The two options are mentioned below:
* Supply of goods or services under Bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or
* Supply of goods or services with payment of integrated tax and claim of GST refund on tax paid.
Reply By KASTURI SETHI:
The Reply:
GST not payable. Refund eligible. Rightly advised by both experts.
Reply By Alkesh Jani:
The Reply:
Sir,
On going through the views expressed by our experts in the instant case, it can be said that an “Advocate” is required to obtain registration and service rendered to SEZ considering as export of service either on payment of IGST or under LUT and then claim refund of IGST paid, if any. Sorry I defer.
The export of service has been defined at Section 2(6) of IGST Act, 2017, which is as under:-
“(6) “export of services”

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eply:
Advocate need not worry about liability as it is liable in recipient's hand. SEZ could take a view that it is zero rated supply to avoid paying tax. if does not want to debate, then SEZ better pay tax and claim refund.
Reply By Lakshminarayanan TR:
The Reply:
By and Large, I echo the views of Alkesh Jani. SEZ is subject to 9(3), should discharge the tax and can go for refund of unutilised ITC on exports made with or without payment( both options available under refund scenarios). Notification no 18, applies only wrt to direct imports. Imports of services here only mean supplier located outside India so not applicable in case of an Advocate located in india.
Reply By LDRaj &CO:
The Reply:
Guess, we need to re-open this topic in light of recent amendment of SEZ rules 2006. As per SEZ act, procure from DTA is an import. Question is does SEZ overrule IGST for payment of RCM for advocate or GTA services?
There were case laws I beleive in the past where SEZ over rules other

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 09/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-75/2016
Pune Dated: – 31.05.2018
PUBLIC NOTICE NO. 09/2018
Subject: reg.
Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 12 / 2018 – Customs under F. No. 450/119/2017- Cus.IV dated 29.05.2018 issued by the Director (Customs): Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi.
2. In this context, it is bring to your notice that a number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of w

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of IGST paid on export goods between GSTR-1 and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing sha

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the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this procedure, the details of such detections may be communicated to the concerned GST formations for appropriate action.
6. DG (GST) shall send the list of exporters to jurisdictional GST officers (both Centre / State) informing that these exporters have taken benefit of the procedure prescribed in this circular. The jurisdictional GST formations shall also verify the payment particulars at their end.
7. This Circular deals only with the cases where the records have not been transmitted by GSTN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc are encountered with the records so transmi

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 69/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS – IV
EXPORTS ACC, SAHAR, ANDHERI (EAST), MUMBAI-400099.
F.No.-S/3-Misc-254/2017-18 DBK(EDI)/ACC
Date: 31.05.2018
PUBLIC NOTICE No. 69/2018
Sub: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg.
Attention of Exporters/ Customs Brokers and General Public is invited to the Board's Circular no. 12/2018 dated 29.05.2018 on the above subject. The same is reproduced for the knowledge and utility of all the stake holders concerned.
2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of whic

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t of IGST paid on export goods between GSTR-I and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjustGSTR-3B in subsequent months is not available in all cases.
4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. CASES WIIERIC TIIERF, IS NO SHORT PAYMENT:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-I for the same period. Customs policy win

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future IGST refunds of the exporter.
(vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. CASES WHERE TIIERE IS SHORT PAYMENT:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent

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refund amount in case it is found to be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amountand complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31stOctober, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A c

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in the Circular no. 12/2018 of 29.05.2018. The jurisdictional GST formations will also verify the payment particulars at their end.
7. This Public Notice deals only with the cases where the records have not been transmitted by GSN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc. are encountered with the records so transmitted, the provisions of Public Notices issued by this office earlier shall apply to them.
8. Any difficulty in following this Public Notice may be brought to the notice of
9. This will be treated as a Standing Order for the actions to be taken by the officers in terms of this Public Notice.
10. This issues with the approval of Commissioner, (Exports), Zone-III.
(Dr. Raju Sakthivel)
Additional Commissioner of Customs (Export) ACC,
Sahar, Mumba

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Refund of IGST on Export – Special Refund Fortnight from 31.05.2018 to 14.06.2018

Refund of IGST on Export – Special Refund Fortnight from 31.05.2018 to 14.06.2018
PUBLIC NOTICE NO. 21/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
F.No. P3/06/2017-Stats(AM)
Date: 31.05.2018
PUBLIC NOTICE NO. 21/2018
Sub: Reg.
*****
Attention of all Exporters, Custom Brokers and Members of trade is invited to Board's Circular No.12/2018-Customs dated 29.05.2018 regarding “Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG systems enclosed herewith.
2. In connection with the above, it was decided to launch a “SPECIAL DRIVE” with effect from 31.05.2018 to 14.06.2018 to clear al

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SPECIAL DRIVE FORTHNIGHT TO RECTIFY THE ERRORS RELATING TO IGST REFUNDS ON EXPORTS

SPECIAL DRIVE FORTHNIGHT TO RECTIFY THE ERRORS RELATING TO IGST REFUNDS ON EXPORTS
PUBLIC NOTICE No. 20/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02836-271467
F. No. S/20-14/PN/AG/2018-19
Dated: 31/05/2018
PUBLIC NOTICE No. 20/2018
Subject: SPECIAL DRIVE FORTHNIGHT TO RECTIFY THE ERRORS RELATING TO IGST REFUNDS ON EXPORTS- REG.
Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards Press Note dated 30.05.2018 released by the Chief Commissioner, Customs, Gujarat Zone with reference to Special Drive to rectify the Errors relating to IGST refund

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une, 2018 for the export community for rectification of various errors through officer interface for sanction of IGST refunds stuck up on account of errors as follows:
1. Rectification of Error code SB005 -Invoice mismatch for the Shipping Bills.
2. EGM not filed or filed with errors at ICDs/Gateway ports.
3. Export made on payment of IGST but erroneously declared without payment of IGST/LUT.
4. Erroneously declared a different GSTIN in the Shipping Bill – SB003.
In order to dispose-off the IGST refund, that has been stuck up due to above errors. the Custom House, Kandla will conduct a “SPECIAL DRIVE FORTNIGHT” from 31th May to 14th June, 2018 (Including Saturday & Sunday).
All the Exporters/ Trade Associations are requested to

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 21/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA – 370 210
F. No. S/20-14/PN/AG/2018-19
Dated: 31/05/2018
PUBLIC NOTICE No. 21/2018
Subject: – reg.
Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards CBIC Circular No. 12/2018-customs dated 29.05.2018 issued through F. No. 450/119/2017/Cus-IV regarding Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems.
2. A number of representations were received from the exporters/ trade associations seeking resolution of problems which hindered sanction of refund of IGST paid on exports. From time to time, the Board has provided solutions to a number of issues because of which refunds were held up, However,

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n GSTR-I and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above, following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings / submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii

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ist of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. Cases where there is short payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and to the Chief Commissioner of Customs.
(ii) E-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this public notice.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR-3B of subsequent months so as to ensure that the total IGST r

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be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list (at (vi) above) may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE No. 80/2018 Dated:- 31-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI – 400 001.
Ph. 022-22757501, Fax. 022-22671113 e-mail: Drawback.nch@gov.in
F. No. S/26-Misc-05/2018 IGST
Date : 31.05.2018
PUBLIC NOTICE No. 80/2018
Subject: reg.
It has been observed that a number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not be sanctioned. A validation has been introduced in the GSTN system to ensure that the IGST

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in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs FDI system.
(iii) The exporters whose refunds are processed/ sanctioned would be required to submit a certificate from

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cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-l for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) c-mails shall be sent by GSTN to each exporter referred in Para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Customs, IGST Refund Cell, 4th Floor, Annex. Building, New Custom House, B

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nd after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GS1'N shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 3lstOctober, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 50/2018 Dated:- 31-5-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX,"NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date : 31.05.2018.
PUBLIC NOTICE NO. 50/2018
Subject: reg.
Attention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No.12/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, Air Cargo Complex, NSCBI Airport, Kolkata shall be conducting an IGST refund clearance fort

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, the exporter is at liberty to choose any of the port of export for submission of the said certificate. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). Non submission of CA certificate shall affect the future IGST refunds of the exporter.
3. In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being

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(self-certified copy of challans) of along with a certificate from Chartered Accountant that the shortfall amount has been liquidated. The exporter would give an undertaking that they would return the refund amount in case it is found to be not due to them at a later date.
5. The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31.10.2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Cent

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
39/2018 Dated:- 31-5-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001.
Dated : 31.05.2018
F. No. S.Misc.07/2018-Refunds-(Ch. IV)
PUBLIC NOTICE No.39/2018
Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems reg.
A number of representations have been received from the exporters/trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently, refunds could not be sanctioned. A

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The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post-refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN.
(ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of, records to Customs EDI system.
(iii) The exporters whose refunds

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rt payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-i for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to the short payment of IGST. The email shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR 1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Cu

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er making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not submitted th

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IN RE : VARANASI DEVELOPMENT AUTHORITY

IN RE : VARANASI DEVELOPMENT AUTHORITY
GST
2018 (10) TMI 307 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 52 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 31-5-2018
Order No. 8
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

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Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯

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Ã Â¤Â¤Ã Â¤Â¥Ã Â¥ÂÃ Â¤Â¯ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¸Ã Â¥ÂÃ Â¤Â¤Ã Â¥ÂÃ Â¤Â¤ Ã Â¤ââ¬¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¥ââ¬¡ Ã Â¤ââ¬âÃ Â¤Â¯Ã Â¥ââ¬¡ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¤ââ¬Å¡-
Document 2
1. Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â¸ Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â°Ã Â¤Â£ Ã Â¤ââ¬¢Ã Â¤Â¾ Ã Â¤ââ¬âÃ Â¤Â Ã Â¤Â¨ “Uttar Pradesh Urban Planning & Devel-

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Autonomous Ã Â¤Â¹Ã Â¥ââ¬¹Ã

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Civic Body Ã Â¤Â¹Ã Â¥Ëâ , Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¯Ã Â¥ââ¬¹Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢Ã Â¤Â¿ Ã Â¤ÂµÃ Â¤Â¹Ã Â¤Â¾Ã Â¤Â Ã Â¤ââ¬¢Ã Â¥ââ¬¹Ã Â¤Ëâ Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ Civic Bo

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Â¤Â°Ã Â¤Â¾ Ã Â¤ÂÃ Â¥ââ¬

Ã Â¤Â¯Ã Â¤Â¦Ã Â¤Â¿ VDA (Varanasi Development Authority) Ã Â¤ââ¬¢Ã Â¥ââ¬¹ (Government Au-

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Document 3
4. Ã Â

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ââ¬ÅUttar Pradesh Uraban Planning & Development Act, 1973″ Ã Â¤ââ¬¢Ã Â¥ââ¬¡

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11/2017-C.T. (Rate) (Ã Â¤Â¸Ã Â¤Â®Ã Â¤Â¯-Ã Â¤Â¸Ã Â¤Â®Ã Â¤Â¯ Ã Â¤ÂªÃ Â¤Â° Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¶Ã Â¥ââ¬¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤) Ã Â¤Â¤Ã Â¤Â¥Ã Â¤Â¾ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡. 12/2017-C.T. (Rate)

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Urabn Planning and Development Act, 1973” Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ââ¬¦Ã Â¤Â§Ã Â¥ââ¬Ã Â¤Â¨ Ã Â¤ââ¬¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ Ã Â¤ââ¬âÃ Â¤Â¯Ã Â¤Â¾ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¥Â¤ Ã Â¤Â¯Ã Â¤Â¹ Act of

State Legislature, Uttar Pradesh Ã Â¤Â¹Ã Â¥Ëâ Ã Â¥Â¤

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Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order – (09)-2017 Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢

30-6-2017 Ã Â¤Â¸Ã Â¥ââ¬¡ Ã Â¤ââ¬ Ã Â¤Å¡Ã Â¥ÂÃ Â¤ââ¬ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â

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Â£Ã Â¤Â¯ Ã Â¤ââ¬¢Ã Â¤Â¾

Ã Â¤ÂµÃ Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â°Ã Â¥ÂÃ Â¤Â£Ã Â¤Â¯

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Ã Â¤ââ¬¢Ã Â¥ââ¬ Ã Â¤ââ¬âÃ Â¤Â¯Ã

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M/s Indian Farmers Fertilizer Co-operative Ltd. Versus Commissioner of CGST, Ex. & Customs, Bhubaneswar

M/s Indian Farmers Fertilizer Co-operative Ltd. Versus Commissioner of CGST, Ex. & Customs, Bhubaneswar
Customs
2018 (9) TMI 762 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
Cus. Appeal No. 75548/18 – Order No. FO/75361/2018
Customs
Shri P. K. Choudhary, Judicial Member
For the Appellant (s) : Shri H. K. Pandey, Advocate
For the Respondent (s) : Shri S. K. Naskar, Asstt. Commr. (A.R.)
Per Shri P. K. Choudhary :
This is an appeal filed by the Appellant against the Order-in- Appeal No.15/CUS/CCP-GST/2017 dated 16.11.2017 passed by the Commissioner (Appeals) of GST,Excise & Customs, BBSR.
2. Briefly stated the facts of the case are that the appellant imported Rock Phosphate from an overseas Supplier M/s. Jordon Phosphate Mines Limited, Amman, Jordon on the basis of the Memorandum of Agreement. They got rebate on CTR price on account of higher moisture and Silica contained in the Cargo of Rock Phosphate and subsequently change in the freight rate.

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decision of Priya Blue Industries Limited (Supra), dismissed the appeal filed by the Revenue. The relevant portion of the said decision is reproduced below :
“5. On perusal of the case records, we find that the refund application filed by the respondent on 25-5-2011, claiming refund of excess duty paid by it was returned by the Assistant Commissioner (Refund) under the cover of his letter dated 24-8-2011. Thereafter, the respondent had filed the appeal before the Commissioner (Appeals) on 12- 9-2011. Cause of action for filing appeal will not be considered as the date of assessment of the Bill of Entry inasmuch as the benefit of duty exemption provided under the above referred notifications was claimed by the respondent in the refund application, since the same was not considered at the time of assessment. Decision taken by the Department for non-consideration of the refund application filed after finalization of assessment and return of the same under the cover of letter dated 24-8

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y the importer, can claim the same as refund. In this case, an amount of Rs. 6,06,887/- towards excise duty/additional duty of customs was paid by the respondent, since the benefit provided under notification dated 1-3-2006 was not claimed in the Bill of Entry. On the basis of information furnished by the respondent, since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid by the respondent “in pursuance of an order of assessment”.
The case of the respondent falls under the second category, i.e., “borne by him” contained in Section 27 ibid, according to which, since the duty incidence has been borne by the respondent, claiming of refund of such excess duty in terms of Section 27 ibid, in our view is in conformity with the statutory provisions.
7. The judgment of Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. (supra) cited by Revenue in their grounds of appeal is disting

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of Customs, Delhi reported in 2010 (250) E.L.T. 30 (Del.) have held that duty borne by the person can claim refund under Section 27 ibid. The relevant paragraphs in the said judgment are extracted herein below :-
If, therefore, we refer to language of 4. Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be 'borne by him'. Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression 'or' is found in between clauses (i) and (ii). The object of Section 27(i)(ii) is to cover those classes of cases, where the duty is paid by a person without an order of assessment, i.e. in a case like the present where the assessee pays the duty in ignorance of a notification which allows him payment of concessional rate of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is

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