Goods and Services Tax

Goods and Services Tax – GST – Dated:- 2-4-2018 – As per decision of the GST Council, e-Way Bill system became mandatory from 01st April, 2018 for all inter-State movement of goods. The implementation of the nationwide e-Way Bill mechanism under GST regime is being done by GSTN in association with the National Informatics Centre (NIC) and is being run on portal namely https://ewaybillgst.gov.in. Heralding a paradigm shift in movement of goods from one State to another, trial run for e-way bills under the current GST regime was started on 16th January 2018 for the entire country. A total of 10,96,905 taxpayers have registered on e-Way Bill Portal till date. Further 19,796 transporters, who are not registered under GST, have enrolled themsel

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Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 2-4-2018 – By this time every tax professional is aware that GST is mainly following various kinds of compliances like filing of returns, e-way bills, etc. The department is silent and accepting all the returns, etc., without raising much issues. The intention is to provide a breathing or settling time to industry. However, till date no attention is given to the documents or records maintained or to be maintained in order to support the details / data furnished in our returns, etc. For example, if the ITC relating to gifts, loss of goods, etc., is reversed, whether we are recording such gifts / loss in our stock register, as required under Rule 56(2) of the CGST Rules. Similarly, whether we are maintaining electronic back-up of all our documents / records, as required under Rule 57 of the CGST Rules. In other words, the department is accepting our returns as self assessed returns. But the future will not be the same. There are

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ure and quantitative details of the goods so manufactured including the waste and by products thereof; Inward and outward supply of goods or services or both; Stock of goods – Accounts of stock in respect of goods received and supplied, and such accounts shall contain the following particulars: Opening balance, Receipt, Supply, Goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample Balance of stock above stock shall be maintained for each of the items like raw materials, finished goods, scrap, wastage, etc. Account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto. Details of Tax Payable and Input Tax- Every

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ilized in the execution of works contract; the details of payment received in respect of each works contract; and the names and addresses of suppliers from whom he received goods or services. Every agent shall maintain accounts depicting the,- Particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately; Particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; Particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; Details of accounts furnished to every principal; and Tax paid on receipts or on supply of goods or services effected on behalf of every principal. Every registered person shall keep the particulars of – names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; names and com

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red person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. Every registered person shall produce the books of accounts which he is required to maintain under any law for the time being in force. Documents shall be maintained at: Documents shall be kept and maintained at the registered place of business, as specified in Registration certificate. However, incase, where there are more than one place of business in the certificate of registration, the accounts relating to each such place of business shall be maintained. Moreover, the documents may be kept and maintained in electronic form and the record so maintained electronically shall be authenticated by means of a digital signature. Each volume of books of account maintained manually by the registered person shall be serially numbered. Period for preserving the Books of Accounts and other documents: Accounts maintained by a p

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Customs – 23/2018 – Dated:- 2-4-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001 Telephone: 25254444 – FAX: 25224622 www. chennaicustoms. gov. in F.No.S.Misc.09/2018 Sys Unit Dated: 02/04/2018 PUBLIC NOTICE. 23/2018 Sub: ICES Advisory 11/2018 (Budget Changes) – Implementation of revised Assessable value for IGST & GST Cess calculation Reg. *********** Kind reference of Importers/ Customs Brokers is invited to amendments introduced in Finance Bi 1,2018 to introduce new sections 3(8A) and 3(10A) of Customs Tariff Act, 1975 to determine assessable value for calculation of IGST and GST Compensation Cess on Ex Bond Clearance. 2 If the goods are sold to other person durin

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2018 (10) TMI 1236 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 377 (All.) – Detention of goods with vehicle – production of e-way bill – respondent has directed the petitioner to appear and file his reply before him on 28.03.2018 at 11-00 a.m. whereas the impugned seizure order has been passed on 27.03.2018 – Held that:- The impugned seizure order cannot sustain in the eyes of law as the same has been passed ignoring the fact that the time and date has been given by the respondent no. 2 to the petitioner for appearance and for production of the relevant documents on 28.03.2018, whereas the order has been passed on a day before the date allowed by the respondent no. 2.
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Also, while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while issuing notice/detention memo he has specifically mentioned the time. This clearly goes to show the ill intention on the part of the respondent no. 2.
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The seizure order dated 27.03.2018

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n order from a party, which is also registered, for supply of certain tyres and tubes. In pursuance of the purchase order received, the consignment was booked by the petitioner for transportation from Allahabad to Mirzapur. It is claimed by the petitioner that requisite documents were accompanied during the course of movements of the goods, however, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-1, Mirzapur, U.P. has intercepted the goods on 27.03.2018 and has issued a notice/detention memo under Section 129(1) of the Act. In the said notice while mentioning the date respondent no. 2 has also mentioned time being 7-30 a.m. The petitioner was directed to appear before the respondent no. 2 on 28.03.2018 at 11-00 a.m. in his office. According to the petitioner, he was not aware about the requirement of E-Way Bill for the purposes of transportation of goods from one place to another place within the State of U.P.. The claim of the petitioner is that he has down l

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order has been passed on a day before the date allowed by the respondent no. 2. We have also noticed that while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while issuing notice/detention memo he has specifically mentioned the time. This clearly goes to show the ill intention on the part of the respondent no. 2. From perusal of the record, we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent no. 2 before the date fixed for reply. In view of the aforesaid fact, we have no other option but to allow the present writ petition and to quash the seizure order as well as consequential notice issued under Section 129(3) of the Act. In view of above, the seizure order dated 27.03.2018 passed by the respondent no. 2 as well as consequential notice issued under Section

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2018 (7) TMI 261 – CESTAT KOLKATA – TMI – Demand of service tax alongwith equal amount of penalty u/s 78 – case of appellant is that the demand raised is already paid, which has not been considered while raising demand – Held that:- All the supporting documents were filed before the Adjudicating Authority and have also been filed before me, but the same were not filed before the lower appellate authority. Therefore, it would be appropriate to remand the matter to the lower appellate authority to consider the grounds of appeal filed by the appellant before the Tribunal – Appeal allowed by way of remand. – Appeal No.ST/75458/2018 – FO/76183/2018 – Dated:- 2-4-2018 – Shri P.K. Choudhary, Member (Judicial) Shri K.K. Banerjee, Advocate for the for the Appellant (s) Shri S.S. Chattopadhyay, Suptd.(AR) Respondent (s) ORDER Per Shri P.K. Choudhary 1. Heard both sides and perused the appeal records. 2. Ld. Commissioner (Appeals) vide the impugned order has allowed the Revenue s appeal and conf

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ement has not been considered while quantifying the Service Tax by the department. Therefore, I find that adjudicating authority without giving any proper-findings has allowed the abatement which is nothing but travelled beyond the scope of show cause notice. In this regard, I find that in the decision of CCE, Bhubaneshwar-I vs. Champdany Industries Ltd. [2009 (241) E.L.T. 481 (S.C.)] wherein it was held, inter alia, Apart from that, the point on Rule 3 which has been argued by the learned counsel for the Revenue was not part of its case in the show cause notice. It is well settled that unless the foundation of the case, is made out in the show cause notice, Revenue cannot in Court argue a case not made out in its show cause notice. {See: Commissioner of Customs, Mumbai v. Toyo Engineering India Ltd. – (2006) 7 SCC 592, para 16} The aforesaid decision by the Hon ble Apex Court makes it clear that under no circumstances, no decision should go beyond the scope of notice. Similar approach

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operly in deciding the case in its true perspective and dropped a substantial portion of the demand as raised in the impugned show cause notice without any clear findings and without any proper reason which is a gross violation on his part and there is lot of infirmity in the said order. 6.3. As the respondent party also failed to submit any cross-objection and even did not desire any time to submit the same at the time of personal hearing before me, therefore it can be infer that appellant has nothing to say on their party and accepted the contention/grounds of appeal of the department. I also find that without any counter argument there is no reason to uphold the order where there is no proper findings towards revision of the tax demand raised by the department. Therefore, I find that the entire demand of tax along with interest and penalty is required to be confirmed and I fully accept the grounds of appeal filed by the department. Hence, I modify the order passed by the adjudicatin

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2018 (5) TMI 1281 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 247 (All.) – Extension of time period for revising of GST Tran-1 – application of petitioner was not entertained on the last date i.e. 27.12.2017 – Held that: – the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – petition allowed. – WRIT TAX No. – 555 of 2018 Dated:- 2-4-2018 – Mr. Krishna Murari And Mr. Ashok Kumar, JJ. For The Petitioner : Vishwjit For The Respondent : C.S.C., A.S.G.I., Gaurav Mahajan ORDER List and connect along with Writ Tax No.-422 of 2018. Hea

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on, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. Learned counsel for the revenue prays for and is allowed two weeks time to file a counter affidavit. List this matter on 20.04.2018. In the meantime, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the cre

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2018 (5) TMI 528 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (12) G. S. T. L. 445 (A. A. R. – GST), [2019] 60 G S.T.R. 451 (AAR) – Classification of the PVC floor mat – applicable rate of GST – whether classified under CTH 5705 or otherwise? – Manufacturing at two stages – Stage I being PVC Monofilament production and carpet piling process and stage 2 being Web-lamination and backing process. The prime raw material being used for the aforesaid product is PVC (Poly Vinyl Chloride). – Whether to be termed as ‘textile’ or ‘textile material’ as defined in dictionary.
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Held that: – PVC falls in Chapter 39, more specifically Heading 39.04, The impugned product is nonwoven and is impregnated with liquid PVC. We have seen above that the Chapter 39 covers substances called polymers and semi-manufactures and articles thereof, provided they are not excluded by Note 2 to the Chapter. The Note 2 reproduced above excludes goods of Section Xl and Section XI excludes nonwovens, impregnat

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adhesive, in rolls or in the form of tiles – the applicant informs that the manufactured product is a product of running length which is then cut into size as given/ specified by the customer. The product is described as being a PVC Carpet Mat and therefore, it is clear that the impugned product would fall in the entry no.104A of Schedule Ill, thereby attracting tax at the rate of 18% (9% each of CGST and SGST).
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Ruling:- PVC floor mat, as described hereinabove, would fall in the Customs Tariff Heading 3918 and the applicable rate of GST theron would be 18% (9% each of CGST and SGST). – GST-ARA-17/2017-18/B-23 Dated:- 2-4-2018 – B.V. BORHADE AND PANKAJ KUMAR (MEMBER) PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as t

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known as PVC Carpet Mats, 2) Manufacturing of the same is undertaken in two stages. Stage I being PVC Monofilament production and carpet piling process and stage 2 being Web-lamination and backing process. The prime raw material being used for the aforesaid product is PVC (Poly Vinyl Chloride). The stages or manufacture are as follows: a) Under Stage 1, PVC monofilament yarn with decitex ranging from 1200 to 2800 and filament diameter range 0.38 to 0.75 mm is extruded through a perforated dis plate using T-die extrusion. Extrusion is done through 3 to 4 parallel rows along the entire width of T-die and the vertically extruded yarn immediately falls on a water bed to form a non-woven carpet pile. Also, referred to as PVC web, non-woven carpet pile is taken up in a horizontal direction on a roller and wound up in rolls. Pile height of the carpet can be varied by changing the process parameters, usually in the range of 8 mm to 16 mm. b) Under Stage 2, the web formed in Stage I is impregn

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-Central Tax (Rate) dated 28.06.2017 (hereinafter referred to as Notification No. 1/2017-CGST ) and Notification no 1/2017-State Tax (Rate) respectively which specifies the rate of CGST/SGST to be levied on different products along with their corresponding Chapter/Heading/Sub-Heading/Tariff item. 3) Entry no 146 of Schedule II of the respective notifications issued under both the Acts cover the chapter heading 5705, the same being reproduced below. 146 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of handloom Cotton Rugs of handloom 4) Notification No. 1/2017 – CGST specifically provide that- Explanation- For the purposes of this Schedule,- (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (iv) The rules for the interpretation of the

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t 5705 OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP 570500 – Other carpets and other textile floor coverings , whether or not made up : Carpets : 57050011 Of silk m2 57050019 Other m2 Durries : 57050021 Durries cotton m2 57050022 Durries of man-made fibres m2 57050023 Durries of wool m2 57050024 Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries, Rag Rug Durrie, Printed Durries, Druggets) m2 57050029 Other m2 Of jute : 57050031 Of blended jute m2 57050032 Of coir jute m2 57050039 Other m2 Carpets, carpeting, rugs, mats and mattings: 57050041 knitted m2 57050042 Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom m2 57050049 Other m2 57050090 Other m2 6) Also, the relevant extract of HSN explanatory notes for chapter 5705 is reproduced below: 57.05-Other carpets and other textile floor coverings, whether or not made up. Thus heading covers carpets and text

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ore will be covered under chapter heading 5705. 7) Further, the Chapter note to chapter heading 57 reads as follows: For the purposes of this Chapter, the term carpets and other textile floor coverings means floor coverings in which textile materials serve as the exposed surface of the article when in use and Includes articles having the characteristics of textile floor covering but intended for use for other purposes. It can be seen from the chapter note that Chapter 57 covers those carpets and floor coverings in which textile material serves as the exposed surface of the article. 8) The term textile or textile material is not defined in the GST Act. Therefore, reference can be taken from various Textile Dictionaries and Encyclopedia to ascertain the meaning of this term. a) Encyclopedia of Textiles, Fibres and Nonwoven Fabrics edited by Martin Grayson and published by Wiley-Interscience Publication has defined the term textile material (Relevant extract attached as annexure B). This

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(continuous lengths) by a variety of processes to form woven, knitted and nonwoven (felt-like) fabrics. In the case of woven and knitted fabrics the fibres and filaments are formed Into Intermediate continuous length structures known as yarns, which are then either interlaced by weaving or interloped by knitting Into planar flexible sheet like structures known as fabrics. Nonwoven fabrics are formed directly from fibres and filaments by chemically or physically bonding or Interlocking fibres that have been arranged a planar configuration (see Nonwoven textile fabrics, Tire cords). Textile fibres may be classified into two main categories and into a number of sub-categories, as indicated in Table-1. The generic names of man-made fibres are defined and controlled by the Federal Trade commission (1) With the exemption of glass and asbestos fibres and the specialty metallic and ceramic fibres, textile fibres are formed from organic polymers. Cellulose (gv) and proteins (gv) are the only im

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as also defined the term textile . The Textile Institute is an international organisation governed by a Council representing members throughout the world. It is legally constituted by a Royal Charter, granted in Britain in 1925. The main central functions are the provision of an operational framework and the maintenance of quality, particularly in regard to professional qualifications and the spread of information to members and others. The term textile as per this publication is defined as follows: A textile was originally a woven fabric, but the terms textile and the plural textiles are now also applied to fibres, filaments and yarns, naturals and manufactured and most products for which these are a principal raw materials. Note: This definition embraces, for example, fibre based products in the following categories threads, cords, ropes and braids; woven knitted and nonwoven fabrics, lace, nets and embroidery, hosiery, knitwear and made up apparel; household textile, soft furnishing

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o the Textile Dictionaries and Encyclopedia to understand its meaning. a) From the extract of Encyclopedia of Textile Fibres and nonwoven fabrics reproduced above, it is evident that textile fibres may be classified into two main categories i.e. naturally occurring fibres and manmade fibres as indicated in Table-1 of the extract. It can be seen that manmade fibres includes fibres which are based on polyvinyl chloride i.e. PVC. b) Further, the Textile Terms and Definitions Tenth Edition published by the textile institute has an entire flow chart of classification of textile fibres given, copy of which is attached as annexure D. From the flow chart, it is evident that textile fibres can be classified mainly into natural or manmade fibres. Further, manmade fibres include fibres made from synthetic polymer which further includes polyvinyl derivatives. Further, polyvinyl derivatives include chloro-fibre which are manufactured from PVC. Therefore, textile fibres includes fibres of PVC. c) Fu

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or chemical treatment of natural organic polymers, or chemical modification of natural organic polymers (artificial fibres). (1) SYNTHETIC FIBRES The basic material for the manufacture of these fibres are generally derived from coal or oil distillation products or from natural gas. The substances produced by polymerisation are either melted or dissolved in a suitable solvent and then extruded through spinnerets (jets) into air or Into a suitable coagulating bath where they solidify in cooling or evaporation of the solvent, or they may be precipitated from their solution in the from filaments. The main synthetic fibres are: (1) Acrylic: (2) Modacrylic: (3) Polypropylene: (4) Nylon or other polyamidesa: (5) Polyesters (6) Polyethylene: (7) Polyurethane: Other synthetic fibres include: chlorofibre, fluorofibre, polycarbamaide, trivinyl and vinylal. In the present Case, PVC is produced by polymerization of vinyl chloride monomer (VCM) which is an organic monomer and thus will be known as

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under Chapter Heading 5705. As per Notification NO. 1/2017-CT (Rate) the Chapter Heading 5705 is covered under the Schedule-II where the goods are taxable @ 6% CGST and 6% SGST or 12% IGST. Submission dt. 19.02.2018 In addition to the submissions made in the application for advance ruling, the applicant would like to submit the following countering the submissions made from departmental authority: 1) Use of semi-colon between two entries makes the two sentences separate and they have to be read disjunctively. The departmental authorities have construed that entry number 146 in notification no. 1/2017-CT(Rates) applies only to product where cotton predominates by weight. Since the product for which classification is under dispute is not made up of cotton, it will not be classified under entry number 146. The description of entry number 146 In notification no 1/2017-CT(Rate) is reproduced below: Other carpets and other textile floor coverings, whether or not made up; such as Mats and mat

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mi-colon does not separate the entry and it is to be read conjunctively. still the impugned product will be classified under serial no 146 of the notification. It is submitted that the entry intends to cover carpets and other textile floor coverings. The entry uses the term such as and mentions specific products. It is submitted that it is a settled principle of interpretation that the items mentioned after the term such as are only illustrative in nature and are not exhaustive. a) Goodyear India Limited v. Collector of Customs, Bombay, 1997 (95) E.L.T. 450 (SC). = 1997 (9) TMI 100 – Supreme Court of India b) T.T.K, PHARMA LTD. 1993 (63) E.L.T. 446 (Tribunal) = 1992 (8) TMI 183 – CEGAT, NEW DELHI It is submitted that the mats and mattings with predomination of cotton is only an example. Also, there is one more product mentioned i.e. cotton rugs of handloom. Thus, cotton rugs is a separate item and the predomination of cotton does not apply to such article. Therefore, it can be interpre

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(S.C.) = 1993 (4) TMI 73 – SUPREME COURT OF INDIA b) Trimurti Weldmesh (P) Ltd. 1993 (64) ELT 419 (Tri-Del)= 1992 (11) TMI 171 – CEGAT, NEW DELHI approved by the Supreme Court in the Trimurti Weldmesh (P) Ltd. 1996 (82) E.L.T. A168 (S.C.) = 1995 (12) TMI 397 – SUPREME COURT 4) There is no res-judicata in taxation. It has been contended in para 6 of the departmental submission made during the hearing that in the pre-GST period the applicant was classifying the product under chapter heading 39249090 and thus now why is the applicant classifying the product under Chapter heading 5705. It is submitted that the applicant was under the impression that the product would be classifiable under chapter heading 3924. However, it was lately realised that the main ingredient in the product is PVC fibre which is a textile material. Detailed submission on the same has been made in the advance ruling application. Thus, the applicant now wants to obtain the ruling from the authority for ascertaining th

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ot paid due to incorrect interpretation, still the Central Excise authorities are empowered to recover the duty due and payable by an assessee by virtue of Section 11A. If an assessee has wrongly classified his goods, then it cannot be taken by an authority in respect of any assessment period will not be binding for subsequent periods. In view of above discussion, we find no merit in the. Appeal is dismissed. The above case has been upheld by the Supreme Court in the case of Micron Tips Pvt. Ltd. v. Collector- 1999 (106) ELT. A189 (S.C.) = 1998 (11) TMI 690 – SUPREME COURT The applicant also relies on the case of PERFECT REFRACTORIES 2005 (185) E.L.T. 163 (Tri. – Del.) = 2005 (2) TMI 597 – CESTAT, NEW DELHI wherein the mere wrong classification of the goods in question by the respondents at one stage, did not operate as estoppel/res judicata against them for claiming the classification under the correct tariff heading/sub-heading of the CETA. The relevant extract is as follows: 5. Mere

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urchase invoice is attached as annexure 2 The bill of entry clearly mentions the item as artificial turf (made of plastic raw material). The product has been classified under chapter heading 57033090 which covers CARPETS AND OTHER TEXITLE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP. It is submitted that artificial turfs also made up of PVC fibres but is sewed on the backing fabric with the help of-specialized multi-needle sewing machines. This process is called tufting. Therefore, the product is classifiable under chapter heading 5703. However, in the case of product under dispute in the present case, there is no tufting carried out. In the present case, the PVC fibres are extruded and the pile is then bonded on to the backing material with the help of adhesives, Thus, the product is classifiable under chapter heading 5705. 03. CONTENTION – AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Submission of NIL date as signed on dt.05.02.2018 1. I

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ples have been provided to the respondent. The applicant also required to provide iii) What is the weight of cotton/or cotton fabric material. iv) Whether the above weight of cotton will be constant or change product to product or time to time ? v) The applicant has claimed in Para 2 of Annexure-I of their application that the prime raw material is PVC for their products. However. the applicant has no where mentioned the quantity in terms of weight of PVC and cotton which is crucial to decide the classification. vi) The applicant has mentioned their manufacturing process, however, it is not clear as to how the said process mentioned at Para 2 (a) and (b) of Annexure-1 is relevant to decide the classification. 2. It is observed from the applicant s submission that the product is manufactured using predominantly polyvinyl chloride in the manufacturing process. The stages of manufacture given by the applicant are as follows:- a) Under stage 1, P VC monofilamentyart with decitex ranging fr

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roduct/product-range and how the same merits classification under chapter heading 5704. 3. As per the GST Tariff, the products which are classifiable under 5705 have been clearly mentioned as other carpets and other textile floor covering, whether or not made up [such us mats, & mattings including bath Mats, where cotton predominates by weight, of handlooms, cotton rugs handlooms] . From the Annexure-1 submitted by the applicant, it is observed that they have clearly mentioned that the prime raw material being used for PVC carpet mats PVC (Poly vinyl Chloride). However, the requirements of chapter 5705, are such that cotton should predominate by weight. In these circumstances, it is not clear as to how the product of Applicant can be classified under CH 5705. 4. The classification under Chapter Heading 3924 and Chapter heading 5705 are mutually exclusive as Chapter heading 3924 is for certain articles of plastics whereas Chapter heading 5705 is for articles of cotton. However, the

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sehold articles and hygienic or toilet articles of plastic. If their product qualify under CH. 5705 as to why they were earlier classifying the same under CH 39249090 which is mainly for household or hygienic articles of plastics. 7. Since the applicant has not made a full disclosure of relevant facts, as discussed above, it appears that the application deserves to be rejected under the provisions of Section 98 of the CGST, Act, 2017 8. The above submissions are made only as preliminary submissions about the admissibility of the application and detailed submissions would be filed at a later Mage. PRAYERS Since the applicant has not provided the vital information as discussed above, necessary to decide the issue, it is prayed that the application may be rejected at this stage only. Additional Written Submissions or NIL date as received on dt. 05.03.2018 In addition to the submissions made on the application of M/s. National Plastic Industries Ltd., in respect of advance ruling, the depa

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fibers are extruded and the pile is then bonded on to the backing material with the help of adhesives, hence the product is classifiable under CH 5705, so it is not understood why the applicant has submitted the said sample, which has no bearing with the instant case. 2]. Further, they were again emphasizing that their product namely PVC carpet should be classifiable under chapter 5705. However, chapter 5705 clearly states that other carpets and other textile floor covering, whether or not made up; such as mats, & mattings including bath Mats, where cotton predominates by weight, of handlooms, cotton rugs handlooms , which they themselves agreed that as already mentioned in point No. 2 of ANNEXURE-1 of their application, the prime raw material being used for their product is polyvinyl chloride. However, it is again mentioned by he applicant that they have relied on various textile dictionaries and encyclopedia to ascertain the meaning of term textile, as the term textile or textil

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following case laws for the word such as that this word is only illustrative in nature and is not exhaustive. i] Goodyear India Limited v. Collector of Customs, Bombay, 1997 (95) ELT, 450 (S.C) = 1997 (9) TMI 100 – Supreme Court of India ii] T.T.K. Pharma Ltd. 1993 (63) ELT 446 (Tribunal) = 1992 (8) TMI 183 – CEGAT, NEW DELHI iii] Jalal Plastic industries 1981 (8) ELT 653(Guj) = 1980 (12) TMI 51 – HIGH COURT OF GUJARAT AT AHMEDABAD iv] M/s. Varroc Engineering Pvt. Ltd. 2015 (10) TMI 54-CESTAT Mumbai It is observed that the applicant s intention is that the mats and mattings with predomination of cotton is only an example. Also, there is one more product mentioned i.e. cotton rugs of handloom. Thus, cotton rug is a separate item and the predomination of cotton does not apply to such article. Therefore, it can be interpreted that the predomination of cotton will only apply to mats and mattings, including bath mats. Therefore, by way of the example, the scope of the other textile floor c

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le under GST regime. The applicant has failed to provide any reasons as to how the said case law will be applicable under GST regime. 7] Further, from the enquiries made with the trade, it is learnt that the PVC carpet is classified under Custom CHSH 3918 which reads as under Floor coverings of plastics, whether or not self-adhesive, in rolls or in the forms of tiles; wall or ceiling coverings of plastics The explanatory notes provided under each HSN is as following: – 3918: The said HSN covers Floor coverings of polymers of vinyl chloride in rolls or forms of tiles. In the present case, primary raw material used in the manufacturing the goods in consideration is PVC , hence a view can be formed that the goods are specifically classified in the said entry. It appears that Chapter heading 5705 covers carpets and textile floor coverings, and not PVC, which is the main raw material used by the applicant. 8] In view of the above, it appears that the product of applicant should be rightly c

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rocess once again – a) Under Stage 1, PVC monofilament yarn with decitex ranging from 1200 to 2800 and filament diameter range 0.38 to 0.75 mm is extruded through a perforated dis plate using T-die extrusion. Extrusion is done through 3 to 4 parallel rows along the entire width of T-die and the vertically extruded yarn immediately falls on a water bed to form a non-woven carpet pile. Also, referred to as PVC web, non-woven carpet pile is taken up in a horizontal direction on a roller and wound up in rolls. Pile height of the carpet can be varied by changing the process parameters, usually in the range of 8 mm to 16 mm. b) Under Stage 2, the web formed in Stage 1 is impregnated with a lamination of clear coat of liquid PVC and is further made to fall over the liquid PVC layer on a conveyer belt, Then it passes through the heated conveyor oven to solidity the liquid PVC backing to the web. c) The resultant product is a product of running length. It is then cut into Size as specified by t

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r other process into Shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to plastics also includes vulcanised flbre. The expression, however. does not apply to materials regarded as textile materials of Section XI. The applicant has laid claim to the Customs Tariff Heading (CTH) 5705 as being applicable to the impugned product. Chapter 57 falls in Section Xl of the scheme of the Customs Tariff, Section Xl is about TEXTILES AND TEXTILE ARTICLES and Chapter 57 is about Carpets and other textile floor coverings . With the understanding that the impugned product is composed only of PVC monofilament yarn and liquid PVC, we look at the HSN Notes to Section XI which say thus Notes, 1.- This Section does not cover : (h) Woven, knitted or crocheted fabrics. fells or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof of Chapter 39, PVC falls in Chapter 39, more specifically Heading 39.04, The impugned

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5 which is claimed as being applicable. The case laws being buttressed in respect of the applicability of the Heading 5705 also need no discussion as to their applicability or otherwise. However, we would like to observe herein that we are not at all disagreeable to the point that there are man-made textiles but the same are not required to be referred to here in view of the impugned product being clearly classifiable under Chapter 39 as per discussions held hereinabove. Now as can be seen that the applicant s query is in respect of the classification of the PVC floor mat and the applicable rate of GST on the same, we would now move on to decide the rate on the impugned product. There is no specific entry in the Schedule for goods exempted from GST as found in the Notification no. 2/2017-Central/State Tax (Rate) which would cover the impugned product. In the Schedule for goods taxable to GST at various rates as found in the Notification no. 1/2017-Central/State Tax (Rate), the followin

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following products as under – 3918 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER 3918 10 – Of polymers of vinyl chloride: 3918 10 10 Wall or ceiling coverings combined with kg. 10% – knitted or woven fabrics, nonwovens or felts 3918 10 90 Other 3918 90 – Of other plastics : 3918 90 10 Floor coverings of linoxyn 3918 90 20 Wall or ceiling coverings combined with kg. 10% – knitted or woven fabrics, non wovens or felts 3918 90 90 Other Note 9. For the purposes of heading 3918, the expression wall or ceiling coverings of plastics applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured design-primed or otherwise decorated. From the details of the Tariff Head

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2018 (4) TMI 223 – CESTAT NEW DELHI – TMI – Valuation – Cement – captive consumption – Department was of the view that the duty was required to be paid on such captively consumed goods on the basis of transaction value of cement cleared to independent buyers in terms of Section 4 of the Central Excise Act – Held that: – Rule 8 of the Central Excise Valuation Rules has been amended w.e.f. 1/12/2013. After such amendment the Rule provides for determination of value of captively consumed goods, on the basis of 110 per cent of the cost of production or manufacture of such goods – demand set aside.
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Demand for the period prior to 1/12/2013 – Held that: – similar issue for period prior to 1/12/2013 has come up before the Tribunal in the case of CCE, Indore V/s Surya Roshni Ltd [2016 (10) TMI 1137 – CESTAT, NEW DELHI] in which Tribunal has held that the treatment for the period prior to amendment to Rule 8 is to be the same as for the treatment after such amendment – demand set aside.

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tively consumed goods on the basis of transaction value of cement cleared to independent buyers in terms of Section 4 of the Central Excise Act. Accordingly, differential duty of ₹ 46,85,281/- was demanded along with interest and penalties. The same stand confirmed by both the authorities below and aggrieved by the impugned order present appeal has been filed. 3. With the above background we heard Shri Dhruv Tiwari, Ld. Counsel for the appellant and Shri M.R. Sharma, Ld. DR for the Revenue. 4. It is the submission of the Ld. Advocate for the appellant that Rule 8 of the Central Excise Valuation Rules, 2000 was amended w.e.f 1/12/2013 and after such amendment the Rule has specifically provided for determination of value of goods captively consumed on the basis of 110 per cent of the cost of production or manufacture of such goods. Accordingly, he argued that for the period after 01/12/2013, the date of such amendment, the duty paid by the appellant on the basis of the above determ

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ure of such goods. Hence for the period after such amendment we find no infirmity in the duty paid by the appellant and hence differential duty demanded for the period w.e.f. 01/12/2013 is set aside. 8. Now we turn to the differential duty demanded for the period prior to 1/12/2013. 9. We note that similar issue for period prior to 1/12/2013 has come up before the Tribunal in the case of CCE, Indore V/s Surya Roshni Ltd 2016-TIOL-3500-CSTAT-Del in which Tribunal observed as under:- 2. We have heard both the sides and perused appeal records. As mentioned above, the only point for decision is the valuation of product cleared by the respondent-assessee to their sister unit. Admittedly, in the present case, the goods were sold to independent buyers as well as cleared to sister unit. The Revenue relied on the decision of Tribunal in Ispat Industries vs. CCE, Raigad – 2007 (209) ELT 185 (Tri. LB). We note the finding of original authority recorded as below: 10. The assessee in their letter d

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ara appears not to be squarely applicable in this case as i the case of Ispat Industries Ltd. the issue of valuation decided by the Honble Apex Court relates to value at the time of import of the goods and not of clearance of indigenously manufactured goods. Similarly, Larger Bench of the CESTAT in the case of Ispat Industries Ltd. decided the issue relating to transfer of part of final product to sister concern and balance to independent buyers and not the parts & components of the final products as involved in the present case. Similarly, in the case of M/s Aquamall Water Solutions Ltd. the Honble CESTAT decided transfer of goods to certain brands to depot and sale therefrom and rest through unrelated buyers, therefore, valuation is to be determined by the best judgment. 3. We note that Rule 8 of Central Excise Valuation Rules, 2000 were substituted vide Notification No. 14/2013-CE (NT) dated 22.11.2013. The scope of the new Rule vis-vis the old rule was explained in the Board Ci

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GST – States – 05/2018 – Dated:- 2-4-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 05/2018 CCT s Ref No. A(1)/116/2017, Dt. 02-04-2018 Sub:- Extension of time limit for filing FORM GSTR-1 – Regarding. ***** In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act), the Commissioner of State Tax, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of Section 37 of the Act for the months as specified in column (2) of the Table, by such c

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GST – States – 06/2018 – Dated:- 2-4-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 06/2018 CCT s Ref No. A(1)/115/2017, Dt. 02-04-2018 Sub:- Extension of Time limit for filing FORM GSTR-6. In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 02/2018-State Tax, dated the 29th Janua

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GST – States – 07/2018 – Dated:- 2-4-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 7/2018 CCT s Ref No. A(1)/42/2018, Dt. 02-04-2018 Sub:- Extension of date for submitting the statement in FORM GST TRAN-2 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of Rule 117 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017, the Commissioner of State Tax, on th

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Refund of ITC – Goods and Services Tax – Started By: – Vishal mandaviya – Dated:- 1-4-2018 Last Replied Date:- 2-4-2018 – I'm cotton (hsn: 5201) trader,Can I claim refund of ITC?I have more than 8

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Goods and Services Tax – GST – Dated:- 31-3-2018 – The e-way Bill System for Inter-State movement of goods across the country is being introduced from 01st April 2018. Few clarifications regarding the new e-way bill system are as follows: Situation: -Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations? Clarification : -It is clari

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 31-3-2018 Last Replied Date:- 31-3-2018 – Dear Experts, A company's Raw Materials got damaged/lost due to fire accident in August, during GST regime. The materials purchased prior to July and Cenvat availed got fired and totally lost. Now, they are about to get insurance claim and insurance company insisting to reverse the input duty (Cenvat) availed for the materials which got fired and lost totally. What amount they have

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Goods and Services Tax – E-Way Bill System User Manual for SMS Operations – TMI Updates – Highlights

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Goods and Services Tax – E-Way Bill System FAQ – The common portal for generation of e-way bill is https://ewaybillgst.gov.in – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System User Manual for API Interface (Site-to-Site integration) 1. Introduction 1.1 Background Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters. The API interface based mechanism is also enabled for the tax payers to generate the e-way bills di

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ir automated system to call the EWB system to generate, update and pull the data related to their e-way bills. 2.1 Benefits These APIs can be used by the Tax Payers or Transporters or GST Suvidha Providers. The tax payers or transporters can have the following benefits by having API interface with their systems: Duplicate or double entry of invoice can be avoided. Generally, the employees of the tax payers enter the sales details in their computerised system and generate the invoice. After that they will come to e-way bill system and generate the e-way bill. Mistakes while generating e-way bill can be avoided. In a hurry to generate the e-way bill, the employee may do a mistake in data entry of e-way bill form, resulting in generation of incorrect e-way bill. Two prints of invoice and e-way bill can be avoided. That is, transporter or driver of the vehicle can be given invoice print only and on that invoice print, the e-way bill number can be written. In manual process, the tax payer c

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cess Read the API related documents After logging into the e-way bill system, the tax payer or transporter has to select the For API option under Registration menu. Enter the request details – domain name, static IP, etc. On submission, the EWB system generates the Client_Id, Client_Secret, UserName and Password and displays to the tax payer Using this, IT team of the tax payer will change or modify their automated system The tax payer will test modified system from his pre-production system with EWB pre-production system After thorough testing by the tax payer with all types of activities, at least 200 activities, he will be enabled to move to production. 2.4 Interfacing examples 2.4.1 API Interface for Tax Payer system – One of the ways of interfacing Note: This is one sample method/process of interfacing the EWB API into tax payer system. However, the tax payer can decide his process/method as per his business needs. No need to follow this only. • The Tax payer enters invoice d

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bills assigned to him using EWB API and stores into his system. • Before movement of goods, transporter enters vehicle no. for his LR and saves in his system • Now, Transporter system calls EWB system with EBN No. and other details requesting to update Part B of particular e-way bill. • EWB system after authentication and verification of details, updates vehicle details and gives ACK. • Transporter system updates this ACK in his system and prints the Trip sheet or manifesto. • Now, Transporter moves the goods along with this trip sheet or manifesto. 3. List of E-Way Bill API Services/Methods Sl. No. API Service API Description Response (data) Applicable To 1. Authenticate Authenticate with the credential to access the APIs Token Tax Payer, Transporter, Suvidha Provider 2. Get e-Way Bill Get the e-Way Bill details based on EWB Number EWB Object, Vehicle details Tax Payer, Transporter, Suvidha Provider 3. Get Consolidated E-Way Bill Get the Consolidated e-Way Bil

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Ref_Uniq_No Tax Payer, Transporter, Suvidha Provider 9. Cancel E-Way Bill Cancel the e-Way Bill EWB_No, Date, Ref_Uniq_No Tax Payer, Transporter, Suvidha Provider 10. Reject E-Way Bill Reject the e-Way Bill EWB_No, Date, Ref_Uniq_No Tax Payer, Suvidha Provider 11. Generate Consolidate E-Way Bill Generate Consolidated e-Way Bill CEWB_No, Date Tax Payer, Transporter, Suvidha Provider 4. Authentication API To access the API, application should first authenticate using the credentials shared and get the access token issued. Same access token to be used to access subsequent APIs. Access token will be configured to expire after 360 minutes. On expiry, same authentication API needs to be invoked to get new Access Token issued. The API header information is used for authentication and authorization purpose. 5. Service Request API To access the service requests like generate e-way bill, update vehicle, cancel e-way bill, the user application should have the valid authentication token. With the

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Goods and Services Tax – GST – Dated:- 31-3-2018 – Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common

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Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System User Manual for SMS Operations 1. Introduction 1.1 Background Introduction of Goods and Services Tax (GST) across India with effect from 1st of July 2017 is a very significant step in the field of indirect tax reforms in India. For quick and easy movement of goods across India without any hindrance, all the check posts across the country are abolished. The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal. To implement the e-Way Bill system, ICT based solution is required. Hence, as approved by the Goods and Services Tax (GST) Council, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters. To ease the operation of e-way bill generation, the SMS based facility is provided to generate the e-way bills. 1.2 Purpose a

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ctivities related to the e-Way Bill system Generate the E-Way Bill Update the Vehicle details Cancel the E-Way Bill This is a very simple method of e-Way Bill generation. However, the tax payer has to take care of sending the request for e-Way Bill, in proper format and without any mistake during the data entry in mobile. Otherwise, the E-way bill may be generated with wrong information. To use this method, the tax payer has to register his mobile number, which is going to be used for e-Way Bill generation, on the web portal. The system enables only for that mobile number of the tax payer (GSTIN) to generate e-Way Bill for that GSTIN. This facility is also available for transporter. 2.1 Pre-requisite To use this service, the tax payer or transporter has to open the e-way bill portal and login using his/her username and password and go to Registration menu and for SMS option. Here he/she will be requested to select the user and particulars of user are shown with mobile number. The tax p

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te, Inv No and Vehicle parameters The cancellation is allowed only for generator of the e-Way Bill. The Vehicle Updating is allowed for the tax payer who has generated or transporter who has been authorized while generating the e-waybill. The cancellation is allowed with 24 hours of generation of e-Way Bill The Vehicle updating is allowed with validity period as per the distance mentioned in e-Way Bill. The verified e-waybill cannot be cancelled 2.3 Mobile number to send SMS for e-way bill generation 77382 99899 3 Generate the e-Way Bill – Tax Payer This section explains how to use the SMS facility to generate the new E-Way Bill Number from the E-Way Bill system. 3.1 Format of SMS request EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle (Space should be there between these parameters) Explanation of Parameters EWBG – e-Way Bill Generate Key Word – It is fixed for generation TranType – Transaction Type – Refer to the Code list RecGSTIN – Recipient s GS

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rns, ISLR – Inward Sales Returns, IEOF – Inward Exhibitions & Fairs, IOTH – Inward Others RecGSTIN Recipient s GSTIN, as provided by GST or URP if he/she is UnRegistered Person 15 digit GSTIN or URP DelPinCode PIN Code of the Place of Delivery of the Goods as per Invoice Fixed 6 digit InvNo Invoice or Bill Number of the Document of the goods 15 digit alphanumeric with allowed special char /- InvDate Invoice or Bill Date of the Document of the goods Date in DD/MM/YYYY format TotalValue Total Invoice / Bill Value of the Goods 15 numeric value with 2 decimal Value HSNCode HSN Code of the Goods Atleat 2 digit of HSN Code ApprDist Approximate Distance in KMs Numeric Vehicle Vehicle Number which will carry the goods AB12AB1234 or AB12A1234 or AB121234 or ABC1234 Format 3.3 Examples Example #1 Message EWBG OSUP 29AABCX0892K1ZK 560012 546 10/09/2017 75000.00 1001 234 KA12AB1234 SMS to 77382 99899 Explanation This request is to generate the E-Way Bill for outward Supply of goods, with HSN 1

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DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle (Space should be there between these parameters) Explanation of Parameters EWBT – E-WayBill Generate Key Word – It is fixed for generation TranType – Transaction Type – Refer to the Codelist SuppGSTIN – Supplier s GSTIN or URP for UnRegistered Person RecGSTIN – Recipient s GSTIN or URP for UnRegistered Person DelPinCode – PIN Code of Place of Delivery of Goods InvNo – Invoice or Bill Number of the document of supplier of goods InvDate – Invoice or Bill Date of the document of supplier of goods TotalValue – Total Value of goods as per Invoice/Bill document in Rs. HSNCode – HSN Code of the first Commodity ApprDist – Approximate distance in KMs between consignor and consignee Vehicle – Vehicle Number in which the goods is being moved 4.2 Parameter Description with Codes S.No. Parameter Description Values/Codes 1. EWBT E-Way Bill Generate Fixed TranType Type of the Transaction. Codes for Transaction Types OSUP – Outward Supply, O

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lue HSNCode HSN Code of the Goods At least 2 digit of HSN Code ApprDist Approximate Distance in KMs Numeric Vehicle Vehicle Number which will carry the goods AB12AB1234 or AB12A1234 or AB121234 Format 4.3 Examples Example #1 Message EWBT OSUP 29AXYCX0892K1ZK 29AABCX0892K1ZK 560012 546 10/09/201775000.00 1001 234 KA12AB1234 SMS to 77382 99899 Explanation This request is to generate the E-Way Bill for outward Supply of goods, with HSN 1001, to recipient with GSTIN 29AABCX0892K1ZK, carrying Invoice/Bill No 546 dated: 10/09/2017 of value ₹ 75000.00 to deliver at pin code 560012 through vehicle KA12AB1234 and distance of 234 KMs Reply Message Eway bill generated successfully. E-Way Bill No: 171000002144 and date is 12/09/2017 Example #2 Message EWBT OEXP 29AXYCX0892K1ZK URP 560012 A1246 16/09/2017 59000.00 1001 120 MH01XY1233 SMS to 77382 99899 Explanation This request is to generate the E-Way Bill for export of goods, with HSN 1001, to recipient with GSTIN URP (UnRegistered Person),

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y the goods AB12AB1234 or AB12A1234 or AB121234 or ABC1234 Format ReasCode Reason for changing the vehicle FST – First Vehicle, BRK – Break Down, TRS – Transshipment, OTH – Others 5.3 Examples Example #1 Message EWBV 120023450123 KA12BA1234 BRK SMS to 77382 99899 Explanation This request is to update the new vehicle number to the existing E-Way Bill due to break down of previous vehicle Reply Message Vehicle details updated successfully and date is 19/12/2017 Example #2 Message EWBV 140000023451 UP12AA1234 TRS SMS to 77382 99899 Explanation This request is to update the new vehicle number to the existing E-Way Bill due to transshipment Reply Message This e-Way Bill cannot updated with the new vehicle number as validity of the e-Way Bill is already over. 6 Cancel the E-WayBill- Tax Payer or Transporter This section explains how to use the SMS facility to cancel the E-Way Bill. 6.1 Format of SMS request EWBC EWB_NO Explanation of Parameters EWBC – E-Way Bill Cancellation Key Word – It is

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Goods and Services Tax – GST – Dated:- 31-3-2018 – E-Way Bill System FAQ General Portal What is the common portal for generation of e-way bill? The common portal for generation of e-way bill is https://ewaybillgst.gov.in I am not getting OTP on my mobile, what should I do? Please check if you have activated Do Not Disturb (DND) facility on your mobile or your service provider network may be busy. You can also use OTP, which is sent on your email-id. E-way bill system is slow, how should I proceed? Please check your internet connectivity. E-way bill pages or menu list are not being shown properly, what should I do? Please check whether your system has proper version of the browser as suggested by the e-way bill portal and also check the security settings of the browser and display property of the system. The site is best viewed on Internet Explorer 11 or above, Firefox 43.5 or above and Chrome 45 or above. Registration I have already registered in GST Portal. Whether I need to register

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name or create new password accordingly. Whenever I am trying to register, the system is saying there is no contact (Mobile) number with this GSTIN in GST Common Portal, how should I resolve this issue? This is indicating that e-way bill system is unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal(www.gst.gov.in). Please contact GST helpdesk 0120-4888999. Whenever, I m trying to register with my GSTIN, the system is saying Invalid GSTIN or the details for this GSTIN are not available in GST Common Portal. How should I resolve this issue? This is indicating that the GSTIN entered by you is wrong or your GSTIN details is not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under Search Taxpayer tab. Whenever I am trying to register, the system is showing wrong address or mobile number. How should I resolve this issue? This is indicating

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nts, who may enter this number while generating e-waybills for assigning goods to him for transportation. How does the unregistered transporter get his unique id or transporter id? The transporter is required to provide the essential information for enrolment on the EWB portal. The transporter id is created by the EWB system after furnishing the requisite information. The details of information to be furnished is available in the user manual. I am unable to enrol as transporter as the system is saying PAN details are not validated This is indicating that PAN name and Number, entered by you, are not getting validated by the CBDT/ Income Tax system. Please enter exact name and number as in income tax database. I am unable to enrol as transporter as the system is saying Aadhaar details are not validated This is indicating that Aadhaar Number, name in Aadhaar and mobile number, entered by you, are not getting validated by the Aadhaar system. Please enter correct details. However, the Aadha

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ying to login the system says Invalid Login…Please check your username and password. How should I resolve this issue? This is indicating that you are trying to login to the e-way bill system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the Forgot Username or Forgot Password facility provided on the portal to recollect your username or create new password accordingly. Whenever, I am trying to login the system says Your account has been frozen . How should I resolve this issue? This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN under Search Taxpayer tab. In case you are able to log in on GST portal but not log on e-Way Bill portal, please lodge your grieva

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thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Why is the e-way bill required? Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required. Who all can generate the e-way bill? The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered tran

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ncorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of eway bill and generate a new one with correct details. Whether e-way bill is required for all the goods that are being transported? The e-way bill is required to transport all the goods except exempted under the notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances also requires e-way bill even if the value of consignment is less than fifty thousand rupees. Kindly refer to the e-way bill rules for other exemptions. Is there any validity period for e-way bill? Yes. Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 KMs or part of its movement, one day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. And this validity ex

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for interstate movement. The e-way requirement for intra state movement will be notified later. What is the Part-A Slip? Part-A Slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by transporter or yourself later to enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don t have the transportation details. Thus you can enter invoice details in Part A of eway bill and keep it ready for entering details of mode of transportation in Part B of eway bill. When I enter the details in e-way bill form, the system is not generating e-way bill, but showing Part-A Slip? If you don t enter the vehicle number for transportation by road or transport document number for other cases, the system will show you the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be gene

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e can also create sub-users for a particular business place and assigned the role for generating the e-way bill to that sub user for that particular business place. How does taxpayer enter Part-A details and generate e-way bill, when he is transporting goods himself? Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he wants to move the goods himself, he can enter his GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he is a transporter and he can enter details in Part-B later when transportation details are available. What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN? If the consignor or consignee is unregistered taxpayer and not having GSTIN, then user has to enter URP [Unregistered Person] in corresponding GSTIN column. When does the validity of the e-way bill start? The validity of the e-way bill starts when first ent

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source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs. Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself? Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than ₹ 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself. Can the e-way bill be modified or edited? The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if

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mbers Example Entry ABC1234 DEF 234 DEF0234 AB123456 UP 1 345 UP010345 AB12A1234 AP 5 P 23 AP05P0023 AB12AB1234 TN 10 DE 45 TN10DE0045 AB12ABC1234 KE 3 PEW 1265 KE03PEW1265 DFXXXXXXXXXXXXX For Defence Vehicle, start with DF DF02K123 TRXXXXXXXXXXXXX For Temp RC Vehicle, start with TR TRKA01000002 BPXXXXXXXXXXXXX For Bhutan Vehicle, start with BP NPXXXXXXXXXXXXX For Nepal Vehicle, start with BP How to enter the vehicle number DL1AB123 as there is no format available for this in e-way bill system? If the RC book has vehicle number like DL1A123, then you enter as DL01A0123. The vehicle entered in the e-way bill system is only for information and GST officer will accept this variation. How can anyone verify the authenticity or the correctness of e-way bill? Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal. How to generate e-way bill for multiple invoices belonging to same consigno

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agreement with him. What has to be done, if the validity of the e-way bill expires? If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of exceptional nature and trans-shipment , the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01. Can I extend the validity of the e-way bill? Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period. How to extend the validity period of e-way bill? There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. He

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estination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state. How to handle Bill from – Dispatch from invoice in e-way bill system? Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others premises to the consignee as per the business requirements. This is known as Billing From and Dispatching From . E-way bill system has provision for this.In the e-way bill form, there are two portions under FROM section. In the left hand side – Bill From supplier s GSTIN and trade name are entered and in the right hand si

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f one invoice is being moved in multiple vehicles simultaneously? Where the goods are being transported in a semi knocked down or completely knocked down condition, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under: (a) Supplier shall issue the complete invoice before dispatch of the first consignment; (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) Original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number. Updating Transp

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vement of consignment for weighment to the weighbridge? No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55. Who all can update the vehicle number for the e-way bill? The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned by the generator for that particular e-way bill. Can Part-B of e-way bill entered/updated by any other transporter? The present transporter can fill or update PART-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that e-way bill, can update Part-B of EWB. If the vehicle, in which goods are

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-B or Vehicle number be updated for an e-way bill? The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period. Can the e-way bill entry be assigned to another transporter by authorized transporter? The authorized transporter can assign the e-way bill to any enrolled or registered transporter for further transportation of the goods. Subsequently, the new transporter can only update the Part-B of the EWB. In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority? Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can beupdated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as r

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cified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported. How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill? One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using Update Vehicle Number . Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or

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circumstance, each time the consignment moves from one place to another, the transporter needs to enter the vehicle details using Update Vehicle Number option in part B of the EWB, when he starts moving the goods from that place. The transporter can also generate Consolidated EWB with the EWB of that consignment with other EWBs and move the consignment to next place. This has to be done till the consignment reaches destination. But it should be within the validity period of a particular EWB. How does the transporter handle multiple e-way bills which pass through transshipment from one place to another in different vehicles, to reach the destinations? Some of the transporters move the consignments from one place to another place before the goods reach the destination, as per the movement of vehicles. Sometimes the consignments is moved to 8-10 branches of the transporter, before they reach their destination. The consignments reach the particular branch of transporter from different plac

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in 24 hours from the time of generation. Rejecting e-Way Bill Who can reject the e-way bill and Why? The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details. How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party? As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills: • He c

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-way bill? Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods. Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB. What has to be done, if the vehicle number has to be changed for the consolidated e-way bill? There is an option available under the Consolidated EWB menu as regenerate CEWB . This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use. Can the consolidated e-way bill (CEWB) have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB? Yes, the consolidat

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axpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details. How can the taxpayer use the Android App to generate the e-way bill? The taxpayer has to register the IMEI (International Mobile Equipment Identity) number of the mobile phones through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation available on the portal for further details. How to download mobile app? The mobile app is available only for the taxpayers and enrolled transporters. It is not available in Play Store. The main user has to login and select the for mobile app under registration menu. The system asks to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the a

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so, he can use excel based bulk generation tool available on the portal. The invoice and other details need to entered as per the format and JSON file can be generated. This JSON file need to be uploaded in the portal for generation of multiple e-Way bills. For more details, please refer to the user manual of the bulk generation and bulk generation tools under tool section at EWB portal and follow the instructions. Bulk generation facility can be used for what activities on e-way bill portal? One can use bulk generation facility for o Generation of e-way bills, o Updation of Part-B of e-way bills o Generation of Consolidated e-way bills Pl refer to the user manual of the bulk generation tools on the portal What are the benefits of the bulk generation facility? Benefits of the bulk generation facility are as follows: o Generation of multiple e-way bills in one go. o It avoids duplicate keying in of the invoices to generate e-way bills. o It avoids the data entry mistakes while keying in

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y bill details and generate e-way bills. Here, the taxpayer has to make double entries – once for Invoice generation in his system and second time for e-way bill generation. He can integrate his system with EWB system through API. The EWB details are sent from taxpayer system to e-Way bill system through APIs and generation of e-way bill happens at e-Way bill system instantaneously. The eWay bill data is send back to the taxpayer system by the e-Way bill system so that EWB data can be stored in the taxpayers system itself. This will lead saving of manpower and cost of operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice. Even in the invoice itself, EWB number can be printed so that printout of EWB need not be taken out and carried out along with the vehicle, separately. What are the pre-requisite

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e generating EWB on behalf of supplier or recipient. He need to enter both supplier and recipient details while generating EWB, which is not allowed as a supplier or recipient. To change his position from supplier or recipient to transporter, the taxpayer has to select the option Register as Transporter under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice. How does the taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system? EWB System (www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in

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ed or resigned, the sub-user account is frozen / blocked to avoid mis-utilisation. How many sub-users can be created? For every principal/additional place of business, user can create maximum of 3 sub-users. That is, if tax payer has only (one) principal business place (and no additional place of business), he can create 3 sub-users. If tax payer has 3 additional places and one principal place of business (ie 4 places), then he can create 12 (4 X 3) sub users. Why are the reports available only for a particular day? The user is allowed to generate report on daily basis. Because of criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system. Why masters have to be entered? EWB system has an option to enter the masters of user – client master, supplier master, transporter master and product master.

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en intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance. Miscellaneous What is Over Dimensional Cargo? Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988. How the consignor is supposed to give authorization to transporter or e-commerce operator and courier agency for generating PART-A of e-way bill? It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills PART-A, it will be assumed by the department that they have got authorization from consignor for filling PART-A. In case of Public transport, how to carry e-way bill? In case of movement of goods by public transport, e-way bill

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h goods. Further, e-way bill generated for the movement is required to be produced at the time of delivery of the goods. Railways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery. But for the purposes of e-way bill, the expression transported by railways does not include the leasing of parcel space by Railways . If the value of the goods carried in a single conveyance is more than 50,000/- though value of all or some of the individual consignments is below ₹ 50,000/-, does transporter need to generate e-way bill for all such smaller consignments? As rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than ₹ 50,000/-, even if the value of the goods carried in single conveyance is more than ₹ 50,000/-, till the said sub-rule is notified. Does the vehicle carrying goods from CSD to unit run cant

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e states separately. I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases? E-way bill is required in such cases. The temporary number or any identifiable number with the tractor have to be used for filling details of the vehicle number for the purpose of e-way bill generation. Who is responsible for EWB generation in case DTA sales from SEZ/FTWZ? There is no special provision for such supply and hence the registered person who causes movement of goods shall be responsible for the generation of e-Way bill as per the rules. In many cases where manufacturer or wholesaler is supplying to retailers, or where a consolidated shipment is shipped out, and then distributed to multiple consignees, the recipient is unknown at the time the goods are dispatched from shipper s pr

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the basis for generation of e-way bill in such cases. Whether shipping charges charged by E-commerce companies needs to be included in consignment value though the same is not mentioned on merchant s invoice? Consignment value of goods would be the value determined in accordance with the provisions of section 15. It will also include the central tax, State or Union territory tax, integrated tax and cess charged, if any. So shipping charges charged by E- by the e-commerce companies need not be included in the consignment value . Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise details of service is also required to be captured in Part A of the e-way bill in such case. Consignment value and HSN needs to be determined for goods only not for services as only the goods are in movement and e-way bill needs to be generated accor

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Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 31-3-2018 Last Replied Date:- 5-4-2018 – SirAudit fee provision for audit of Books 31.03.2018 . As the accounting system under GST is accrual now for professionals, if clients book audit fee on 31.03.2018,then we have to deposit gst in april 2018. Kindly guide. – Reply By KASTURI SETHI – The Reply = In my view, answer is 'yes'. – Reply By satbir singhwahi – The Reply = Sirwhether merely making provision in books would att

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 31-3-2018 Last Replied Date:- 6-4-2018 – We have operating two unit in same state under one registration. We have already used two series of tax invoice for two unit. Now next year i.e. 2018-19 , we started new ERP software wherein system generated two different series of tax invoice i.e. one for Supply of Goods and other Supply of Service. We have installed the same software in both unit .Considering the above facts, we will

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Goods and Services Tax – Started By: – Arpit Jain – Dated:- 31-3-2018 Last Replied Date:- 6-4-2018 – Sir, I am stating my career as GST practitioner and I want to know the compliance for GST Practitioner,which is the best book/e-news platform available for GST practitioner, do/don't for GST practitioner, is registering and advertising firm name legal please help me with the concerns. – Reply By KASTURI SETHI – The Reply = Read Section 48 of CGST Act, 2017 and Rules 24 & 25 Return Rules,

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GST – Order No. 2/2018 – Dated:- 31-3-2018 – F. No. 354/03/2018-TRU Ministry of Finance Department of Revenue (Central Board of Excise and Customs) (Tax Research Unit) ……. New Delhi Dated: the 31st day of March, 2018 Order No. 2/2018 – Central Tax To Sh. Sanjiv Garg, Additional Member (Tourism & Catering), Railway Board, Ministry of Railways, Rail Bhawan, New Delhi – 110001. Sir, Subject: regarding. Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to supply of food and drink in trains. 2. Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same l

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Goods and Services Tax – F.No. 354/03/2018-TRU – Dated:- 31-3-2018 – Withdrawn vide circular dated 31-7-2018 F.No. 354/03/2018-TRU Ministry of Finance Department of Revenue (Central Board of Excise and Customs) (Tax Research Unit) ……. New Delhi Dated: the 31st day of March, 2018 To Sh. Sanjiv Garg, Additional Member (Tourism & Catering), Railway Board, Ministry of Railways, Rail Bhawan, New Delhi – 110001. Sir, Subject: Incidence of GST on providing catering services in train – regarding. Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to supply of food and drink in trains. 2. Different GST rates are being applied for mobile and stati

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