Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 28-3-2018 Last Replied Date:- 29-3-2018 – We have supply Pharma Machinery under warranty period for 1 year.Now the same machine i
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 28-3-2018 Last Replied Date:- 2-5-2018 – If we have to prepare Supply Invoice on 31st March for Inter state supply, generate EWAY bill and the transporter is not lifting the material on the same day. However the transporter lifts the material on 5th April which would be next financial year and fill up Part II in Eway bill on same day.In above case can we book our sale in current financial year since we have prepared supply in
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GST – Order No. 1 /2018 – Dated:- 28-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28th March, 2018 Order No. 1 /2018 – Central Tax Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules
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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/130 – Dated:- 28-3-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/130 NOTIFICATION Dated: 28th March, 2018 In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover o
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2018 (7) TMI 333 – CESTAT CHENNAI – TMI – Business Auxiliary Services – freight charges collected by the appellant – according to the Department, these are nothing but charges for the transportation of cargo from the customer's premises to the desired destinations or vice versa as per the directions of the customers and would be taxable under BAS for the period 1.7.2003 to 30.4.2006 and would fall under the category of BSS with effect from 1.5.2006 – Held that:- The issue whether the said charges collected by the appellant would fall under BAS has been decided in the case of M/S. SKYLIFT CARGO (P) LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI AND (VICE-VERSA) [2018 (2) TMI 320 – CESTAT CHENNAI], where it was held in favor of the assessee noting that mere sale and purchase of cargo space and earning profit in the process is not a taxable activity and that commission earned by the assessee while acting on behalf of the exporter and mark-up value was of freight charges are not to be c
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te for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench The appellants are registered with the service tax department under the category of Business Auxiliary Service, Business Support Service, Cargo Handling Service, Storage Warehousing Service and Transport of Goods by Road service. During the course of audit of accounts, it was noticed that they collected charges under various heads such as documentation charges, examination charges, processing fees, stuffing charges and freight charges for transporting cargo of their clients to the required destination. They also undertook to handle and transport the goods from the premises of their clients to the desired destinations. In the case of export of goods, they undertook loading of goods meant for export, storing the same in Container Freight Stations/Airport, processing the shipping bills, filing and stuffing the cargo in the containers etc. Similarly, in the case of import of cargo, the appellant underto
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vices were performed outside the SEZ. Aggrieved, the appellants are now before the Tribunal. 2. The department has filed cross objections No. ST/CO/32 & 33/2012 contending that for the period 2006 to 2010, as the show cause notice has alleged the activity to fall under BSS, the Commissioner ought to have held that the activity is taxable under BSS and not under BAS. 3. On behalf of the appellant, ld. counsel Shri S. Muthu Venkataraman submitted that the details of the show cause notice, period of dispute and the amount involved in the cases to be as under:- SCN No. & Date Order-in-Original No. & Date Period of Dispute Amount (In Rupees) 293/2010 dt. 21.4.2010 106/2011 dt. 30.11.2011 Oct. 2004 to March 2009 58,69,92,442 543/2010 dt. 30.9.2010 April. 2009 to March 2010 10,06,92,132 329/2010 dt. 23.4.2010 129/2011 dt. 28.12.2011 Oct. 2004 to March 2009 15,38,58,064 4. The ld. counsel submitted that the issue whether the ocean/air freight charges are taxable under BAS has been
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available to the service provided to the SEZ Units, he relied upon the decision of the Tribunal in the case of Vision Pro Event Management vide Final Order No. 40964/2018 dated 28.3.2018. 7. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order. 8. Heard both sides. 9. The demand has been raised alleging that the freight charges collected by the appellant forms part of taxable value under BAS for the period 1.7.2003 to 30.4.2006 and would fall under the category of BSS with effect from 1.5.2006. The issue whether the said charges collected by the appellant would fall under BAS has been decided in the cases relied upon by the ld. counsel for the appellant The relevant portion of the decision in the case of Skylift Cargo Pvt. Ltd. (supra) is as under:- "3. When the matter came up for hearing learned consultant Shri D. Aravind made oral and written submissions, which can be summarised as follows:- (a) During the course of freight forwarding, the assessee boo
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artment stand is that this freight difference is earned on account of promoting an airline, whereas, there is no payout by the airlines to the assessee. On the other hand, the assessee recovers full freight from the exporters and the difference between the purchase and sale price is retained by the assessee. (e) The assessee issues House Airway Bills to their customers based on which the transportation takes place and, therefore, act in the capacity of a transporter/principal, rendering service to exporters (f) Freight Forwarder rendering service as a principal has been recognised by CBEC in Education Guide as well as in their Circular of August 2016. (g) The matter is no longer res integra and have been held in their favour, vide a number of decisions, namely:- (i) Commissioner of Service Tax, New Delhi Vs M/s. Karam Freight movers reported in 2017 (4) G.S.T.L.215 (Tri.Del.). (ii) DHL Lemuir Logistics Pvt Ltd Vs Commissioner of Central Excise, Thane-1 reported in 2016-TIOL-1455-CESTAT
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by the department also vindicate this stand. xxxx xxxx xxxx xxxx 11. On the second issue regarding the service tax liability of the respondent under BAS, we find that the impugned order examined the issue in detail It was recorded that the income earned by the respondent to be considered as taxable under any service category, should be shown to be in lieu of provision of a particular service. Mere sale and purchase of cargo space and earning profit in the process is not a taxable activity under Finance Act, 1994. We are in agreement with the findings recorded by the original authority. In this connection, we refer to the decision of the Tribunal in Greenwich Meridian Logistics (1) Pvt. Ltd. CST, Mumbai – 2016 (43) S.T.R. 215 (Tri. – Mumbai) The Tribunal examined similar set of fact and held that the assessee often, even in the absence of shippers, contract for space or slots in vessels in anticipation of demand and as a distinct business activity. It is a transaction between principal
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wed that commission amount is necessarily to be obtained out of transaction which is to be provided by the respondent on behalf of the client, that is, the exporters. The facts of the case indicated that the mark-up value collected by the respondent from the exporter is an element of profit in the transaction. The respondent, when acting as agent on behalf of airlines/shipping lines was discharging service tax with effect from 10-9-2004. However, with reference to amount collected from exporters/shippers the original authority clearly recorded that it is not the case that this amount is a commission earned by the respondent while acting on behalf of the exporter and said mark-up value is of freight charges and are not to be considered as commission. Based on these findings, the demand was dropped We do not find any impropriety in the said finding. The grounds of appeal did not bring any contrary evidence to change such findings. Accordingly, we find no merit in the appeal by Revenue. T
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he notification is reproduced as under:- The Central Govt. being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (105) of Section 65 of the said Act provided to a developer of Special Economic Zone or a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of the services within such Special Economic Zone, from the whole of service tax leviable thereon under Section 66 of the said Act, The doubt has arisen as the notification uses the words consumption of services within Special Economic Zone. The period involved is February 2008. SEZ Act 2005 has come into force w.e.f. 10.02.2006. Section 26 of the Act provides for various exemptions and concessions to SEZ unit/developers. Section 51 lays down that the SEZ Act will have overriding effect over any other Act for the time being in force. The relevant section is reproduced as under:- 51. Act to have
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of the Notification No. 9/2009 is reproduced as under:- In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), and in supersession of the notification of the Govt of India, Ministry of Finance (Department of Revenue), No. 4/2004-ST, dated 31.03.2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 31s.03.2004, vide G.S.R. 248 (E), dated 31.03.2004, except as respects things done or omitted to be done before such supersession, the Central Govt., on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (105) of Section 65 of the said Finance Act, which are provided in relation to the authorized operations in a Special Economic Zone and received by a developer or units of a special economic zone, whether or not the said taxable services are provided inside the special economic zone, from the whole of the service tax le
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2018 (7) TMI 150 – CESTAT KOLKATA – TMI – Penalty u/r 26 of CER – abetting the receipt of excisable goods against invalid documents and passing on irregular cenvat credit to their customers – Held that:- It is not in dispute that the goods covered by the invoices were received at Dankuni depot. Only some of the goods that were addressed to Taratala depot were received at Dankuni depot due to the transition of depot operation of the assessee – As per Rule 11(2) of the said Rules, It is clear that the invoice should bear the name of the consignee, which in the instant case has been recorded correctly and the same has not been disputed by the department.
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Penalty under Rule 26(2) of the Rules is imposable on a person if he (i) issues any invoice without delivery of goods, (ii) issues any document or abets in making such document on the basis of which the recipient of the document avails any ineligible benefit – In the instant case, the assessee had not issued invoices without delive
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f their Bangalore/Pune unit on stock transfer basis which were addressed to their Taratala Depot, but the goods were actually received in their Dankuni Unit. Show Cause Notice dated 23.03.2013 was issued proposing imposition of penalty under Rule 26 for abetting the receipt of excisable goods against invalid documents and passing on irregular cenvat credit to their customers. The Adjudicating Authority imposed penalty of ₹ 21,34,032/- under Rule 26(2) of the Central Excise Rules, 2002. On appeal, the Commissioner (Appeals), vide the impugned Order, set aside the adjudication order and allowed the appeal filed by the assessee. Now the revenue is in appeal before the Tribunal. Respondent assessee have filed cross-objection. 2. Ld. DR reiterates the grounds of appeal and submits that the goods were consigned to their Taratala Depot, but were received at their Dankuni Depot which is in contravention to statutory provision and accordingly the order of the Commissioner (Appeals) should
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ty cannot be imposed. In support of his submission he relied upon the following decisions;- i) Amrit Food vs. Commr. Of C.Ex, U.P. [2005(190) ELT 433 (SC)] ii) Commr. Of C.Ex, Madurai vs. Fenner (India) Ltd. [2014(313) ELT 3(Mad.)] (iii) United Telecom Ltd. vs. Commr. Of C.Ex, Hyderabad[2011(21)STR 234(Tri.Bang.)] (iv) M/s. Bank of Baroda vs. Commr. C.Ex, Jaipur-I [2014(3) TMI 653-Cestat, New Delhi] 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that it is not in dispute that the goods covered by the invoices were received at Dankuni depot. Only some of the goods that were addressed to Taratala depot were received at Dankuni depot due to the transition of depot operation of the assessee. 6. As per Rule 11(2) of the said Rules, which reads as follows: The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise Division name of the consignee, description, classification, time and date of r
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2018 (6) TMI 461 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 421 (A. A. R. – GST) – Maintainability of Advance Ruling Application – Transitional Credit – Input Tax Credit – Clean Environment (Energy) Cess – import of Coal – Whether Input Tax Credit is available on Clean Environment (Energy) Cess paid at the time of import of Coal? – Held that:- From the definitions referred for input tax' under CGST Act'2017, it is very clear that the input tax refers to taxes chargeable under SGST, CGST & IGST Acts only. Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts – The input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST.
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The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017.
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The subject application filed by the applicant is beyond the jurisdiction of t
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al. On the imported coal the applicant had paid ₹ 16,00,000/- ( Rupees Sixteen Lakhs) as clean energy Cess, which the applicant has taken credit as Transitional Credit in 1RANS-1. The advance Ruling is basically sought on above issue whether the said Transitional Credit is permissible or not. 3. In terms of Section 98 of CGST Act' 2017, the application was forwarded to the jurisdictional officer i.e Assistant Commissioner, China Waltair Circle, Visakhapatnam Division. The jurisdictional officer in his remarks submitted that, "Clean Energy Cess payable on Coal is not menlioned as eligible for taking credit under the credit rules. Hence, the Company is not eligible to take credit on clean energy Cess paid by the dealer under the said rules. Moreover clean energy Cess cannot be paid by utilizing the credit available in the credit account It is to be paid be cash as specified in the proviso 7 of Rule 3(4) of credit rules. Provided also that the CENVAT credit of any duty spec
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of jurisdictional tax officer. At this stage, our discussion and findings is for admittance or otherwise of the application under Section 98 (2) of the CGST Act' 2017. The application for advance ruling can be filed for any of the question falling under Section 97(2). For the sake of clarity, the relevant extract of the CGST Act' 2017 is reproduced hereunder: Section 97(2): The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under provisions of the GSTAct(s); (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services under the Act; (f) whether applicant is required to be registered under the Act; (g) whether any particular thing done by the applicant with respect to any goods or s
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2018 (6) TMI 460 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 472 (A. A. R. – GST) – Determination of rate of tax – pharmaceutical products (i.e. Bulk drugs and Intermediates) – EFAVIRENZ, EMTRICITABINE, SUNTINIB MALATE, RALTEGRAVIR POTASIUM, LATANOPROST – Whether the applicant is eligible to claim the benefit of lower rate of GST i.e., 5% under SI. No. 180 of Schedule-I of the rate schedule under N/N. 01/2017- Central Tax(Rate) dated 28.06.2017 read with the corrigendum dated 30.06.2017 on supply of I EFAVIRENZ, EMTRICITABINE, SUNTINIB MALATE, RALTEGRAVIR POTASIUM, LATANOPROST, which also falls under SI. No. 40 of Schedule III?
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Held that:- The products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the N/N. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides the general entry, the commodities dealt by the applicant a
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on 11.01.2018, for seeking advance ruling on determination of rate of tax of the products those are manufactured by them, ie., EFAVIRENZ, EMTRICITABINE, SUNTINIB MALATE, RALTEGRAVIR POTASIUM, LATANOPROST. The question on which Advance Ruling is sought by the applicant is as follows: Whether the applicant is eligible to claim the benefit of lower rate of GST i.e., 5% under SI. No. 180 of Schedule-I of the rate schedule under Notification No. 01/2017- Central Tax(Rate) dated 28.06.2017 read with the corrigendum dated 30.06.2017 on supply of I EFAVIRENZ, EMTRICITABINE, SUNTINIB MALATE, RALTEGRAVIR POTASIUM, LATANOPROST, which also falls under SI. No. 40 of Schedule III. Copy of the said application was forwarded to the Jurisdictional Tax Officer. However, no comments/reply were offered. 3. A personal hearing was fixed on 19.02.2018, wherein Sri. LV.VN Satya Sai, O/o Lakshmi kumaran & Sridharan (Advocates), and authorized representative of the applicant attended. In their submissions t
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personal hearing and the oral submissions. The two entries relevant for the impugned goods are reproduced here under for the sake of clarity: Schedule I – 5% List-1 appended to Schedule I under Notification No. 1/2017-CTR is as follows: Sl. No. Chapter Heading/ Subheading/Tariff item Description of Goods (1) (2) (3) 180. 30 or any chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this schedule List-1 appended to Schedule I under Notification No. 1/2017-CTR is as follows: "List 1 (See Sl.No. 180 of the Schedule I) (72) Efavirenz (73) Emtricitabine (99) Suntinib Malate (116) Raltegravir Potassium (26) Latanoprost" Schedule III – 18% Sl. No. Chapter Heading/ Subheading/Tariff item Description of Goods (1) (2) (3) 40 29 All organic chemicals other than giberellic acid 4.2. As seen from above, the products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 o
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2018 (6) TMI 459 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 428 (A. A. R. – GST) – Classification of goods and/or services or both – cold storage operations for agricultural products – rate of tax – Whether the storage of Agriculture produce falls under Service Account Code (SAC) 9986/9 or 996721 or some other SAC? – Whether the services falls under SAC 9986/9 the exemption under notification no 12/2017 C7R dated 28.06.2017 under entry no 54(e) is applicable to both farmers and traders? – Documents required to be taken by cold storage operator for availing exemption benefit.
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Held that:- Heading 9967 deals with support services in transportation. Whereas, heading 9986 deals with support services to agriculture, forestry, fishing, animal husbandry. Accordingly, there is no hesitation to rule out the heading 9967 – As seen from the plain reading of the entry 54 and 55, it is evident that the services provided in activity of cultivation, from the initial s
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raders. – AAR/02(GST)/2018 – AAR/AP/02(GST)/2018 – Dated:- 28-3-2018 – Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member) Order: 1. M/s SSSVK COLD STORAGE PRIVATE LIMITED, [hereinafter also referred as an applicant), having GSTIN: 37AAMCS5026K1ZY are engaged in cold storage operations. The applicant extends his services by storing various processed and unprocessed agricultural produce pertains to both the farmers and traders. 2. The applicant filed an application far seeking advance ruling on Classification of goods and/or services or both, applicability of a notification issued under the provisions of the Act, Determination of the liability to pay tax on any goods or services or both under the Section 104 of CGST Act'2017 and Sec or. 104 of APGST Act'2017. The application was received by this authority on 1T January 2018, along with payment of ₹ 10000/- vide CPIN No: 18013700035704. The gist of questions on which advance ruling sought by the applicant is as follow
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ctional Tax Officer. 3. A personal hearing was fixed on 19.02.2018, wherein Sri. Ashish Kumar Agrawal (FCA) and authorized representative of the applicant attended. In their submissions the authorized representative has submitted the following points for consideration 1. That when a service can be classified under two different heads, the head which is more specific and near to actual service rather than the general entry is to be selected. 2. The service under SAC 998619 is more opt for services offered by the applicant i.e., storing of agricultural produce under entry number 54(e) of Notification No. 12/2017 (CGST – Rate), dated 28th June 2017, and contended entry under SAC 996721 is more generic in nature. 3. Further relied on circular 16/16/2017-GST, dated 15th November 2017, issued by TRU of Department of Revenue. 4. For question No. 2(b), he submitted the entry doesn't have any specific reference to specific class of persons but to specific class of services, accordingly cont
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rm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Entry 55 Heading 9986 -/.Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Heading 9967 (Supporting serv
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gricultural produce in the notification has been defined to mean "any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing . is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market" 4.3 The applicant has sought for the rates of taxes for the provision of services, in specific commodities. In this regard, we find that as long as the commodities fall under the purview and ambit of' agricultural produce' as referred in the said notification read with the explanation in the circular referred attracts 'nil' rate of tax. With regard to the applicability of the exemption under Notification No 12/2017(CGST-Rate), we find that the notification is service specific and not person specific. Hence the
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GST – States – I/2018 – State Tax – Dated:- 28-3-2018 – ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 28th March, 2018 Order No. I/2018 – State Tax No. GSL/RULE-117(4)/B.17 Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Gujarat Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 1 17 of the Gujarat Goods and Services Tax Rules, 2017 re
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2018 (5) TMI 598 – AUTHORITY FOR ADVANCE RULINGS NEW DELHI – 2018 (13) G. S. T. L. 382 (A. A. R. – GST) – Rate of GST – supply of food on board the trains – Nature of supply – Goods or services – outdoor catering services – composite contract – mixed supply – naturally bundled service – supply of food through food plaza on the railway platform (with A/C)/Food stalls on the railway platform (without A/C) – rate of tax on supply of newspaper – Held that:- The applicant has claimed that their supply is a composite supply and hence should be treated as supply of services. However, In view of the nature of supply involving several types of goods and services, it is important to determine whether the said supply is a composite supply or not.
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It is observed that the various goods and services supplied by the applicant have separate values, no supply is principal supply and various components of supply are not naturally bundled. Accordingly, the contract between IRCTC and the applicant
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l be at 'Nil” GST under S. No. 120 of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and parallel Notifications of IGST and Delhi GST – the service charges are covered under Service Code (Tariff) 996335 in Group 99633 of heading 9963 of Annexure/Scheme of Classification of Services as “catering services in train”. The same are covered under S. No. 7 (ix) of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended vide Notification No. 46/2017 – Central Tax (Rate) dated 14.11.17 and parallel Notifications of IGST and Delhi GST.
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Supply of food and beverages (cooked/MRP/packed) on board the Mail/express trains by the applicant directly to the passengers as per the menu/rates fixed by IRCTC/Railways – Held that: – here no element of service is involved and hence the same shall be considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates – benefit of notifications not allowed.
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Supply of foo
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AND MR. VINAY KUMAR, JJ. For The Applicant : Puneet Agrawal, Adv. For The Revenue : Arun Nautiyal RULING Statement of Facts as per the Applicant: The applicant has entered into agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/MRP/cooked) to the passengers of Rajdhani Trains as also Mail/Express Trains. Pursuant to these agreements, the applicant is engaged in supplying of food on board the trains to the passengers travelling on these trains vide the menu approved by the Indian Railways/IRCTC. Likewise, the applicant is also engaged in supply of food items to passengers/public through food plaza/food stall on the railway station. 2. The different modus operandi with respect to supply of food for human consumption on board a train are as follows: (A) SUPPLY OF FOOD THROUGH THE FOOD PLAZA ON THE RAILWAY PLATFORM (WITH A/C)/FOOD STALLS ON THE RAILWAY PLATFORM (WITHOUT A/C) a. In these places, food and beverages (packed/MRP/cooked) are supplied to the passeng
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y the representative of the Applicant. The Applicant charges money for the same from the Indian Railways/IRCTC. c. Also, it is mandatory for the Applicant to supply newspaper to the passengers. Railways is to pay to the Applicant with respect to said supply of newspaper, as the prices of thesejterns are also included in the fare of the ticket. (C) SUPPLY OF FOOD ON BOARD THE MAIL/EXPRESS TRAINS a. The menu of food items and the price at which the same are to be served on board the trains is defined by the Indian Railways/IRCTC. The applicant supplies food from its Pantry/storage as per the said defined menu to the passengers desiring to obtain the same as per the menu price. Apart from the above, there are certain MRP items which are also supplied by the applicant. The same is supplied through the team of waiters which keeps moving in the train and takes orders and supplies the food items/beverages to the passengers and collect price from them. It is not compulsory for the passengers t
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2017, supply of any food article/drink in any manner, whatsoever, by a restaurant, eating joint, etc., for consumption on or away from the premises is taxable at the rate of 2.5% each under the CGST & Delhi GST. Thus, it is submitted that the supply of food from on Food Plaza/Food Stall falls under the above said category. (ii) As per Entry in Column (3) at S. No. 7 of Notification No 11/2017 – Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 -Central Tax (Rate) dated 14.11.2017, supply of any food article/beverage in any manner, whatsoever, for consumption on or away from the premises is taxable at the rate of 2.5%. In this case, food is supplied by waiters on premises of a running train. Thus, the supply of food falls under the above said category and is taxable under CGST @ 2.5 % and Delhi GST @ 2.5 %. IGST, wherever is applicable, is applicable at the rate of 5%. (iii) In respect of supply of newspaper, it is submitted that the same being exempt vide Entry at S
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applicant's premises. The applicable duty rate is 9% in this case. With respect to supply of newspapers: In respect of supply of newspaper is nil rated on account of being exempt vide entry S. No. 120 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017. Also newspapers fall under GST HSN Chapter 4902 which attracts Nil rate of duty. 6. RELEVANT NOTIFICATIONS: The S. No. 7 (i), (v) & (ix) and Annexure of Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 as amended vide Notification No 46/2017- Central Tax (Rate) dated 14.11.2017 and parallel Notifications issued under IGST and Delhi GST, reads as under: S. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 7 Heading 9963 (Accommodation, food and beverage services) (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for ca
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or the purposes of this notification,- (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. S. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 7 Heading 9963 (Accommodation, food and beverage services) (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wh
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houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. 9 Annexure: Scheme of Classification of Services S. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 71 Heading 9963 Accommodation, food and beverage services 80 Group 99633 Food, edible preparations, alcoholic and non alcoholic beverages serving services 81 996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83
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ued by IRCTC to them for setting up of and to operate 'Fast Food Unit' at Old Delhi Railway Station on payment of specified annual licence fee. The applicant has submitted that food and beverages (packed/MRP/cooked) are supplied by them to passengers at the rates fixed by the Indian Railways/IRCTC. However, details of food and beverages supplied, the method of prices and details of services have not been submitted. 9. The applicant has also submitted a copy of agreement dated 29.09.2017 between IRCTC and the applicant for temporary licence to manage on board catering services on Rajdhani Express Train. The consideration for these services is included in the fare charged by Indian Railways from the passengers and the applicant is paid by Indian Railways/IRTC for the catering services provided to the passengers. Under the 'Scope of Work' in the said agreement, the applicant is required to provide catering services to the passengers as per the menu and instructions issued
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s for supply of food item-wise and service charges. In the rates accepted by the IRCTC, separate rates for each item viz. Tea, Breakfast, Dinner supplied by the applicant and separate service charges are given for serving tea, breakfast, dinner, whether provided by the applicant or provided by IRCTC from their base Kitchens. In the invoices issued by the applicant to IRCTC, similarly separate rates of each item and their respective service charges wherever applicable are separately mentioned. However, rates of newspaper, packed drinking water are fixed and no service charges are paid on the same. 10. In this case, there are three transactions, one between the passengers and the Indian Railways, second between Indian Railways and IRCTC and third between IRCTC and the applicant. We are concerned only with the third transaction in this case i.e. between IRCTC and the catering contractor. The applicant raises invoice to IRCTC showing separate value of food & beverages, newspaper and se
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rs as per recipe framed by the Railways. The menus and rates for each item is fixed by the Railways. The applicant is also required to distribute/serve Rail Neer/Packaged Drinking Water at rates decided by the Railways. The food/meals are served by staff of the applicant. The applicant shall ovoid cooking food in the pantry car except snacks, ted, culTee etc. The standard tariff for each item has been fixed by Railways. The payment is made by the passengers directly to the applicant. The applicant issues invoice for each item. As per sample invoice submitted by the applicant, they supplied, Biscuits @ ₹ 20, Namkeen @ ₹ 5, Tetra Juice @ ₹ 35, Flavoured Milk @ ₹ 25, Bread Pakoda @ ₹ 24, standard veg Breakfast @ ₹ 30, Tea (g> ₹ 7, Mutter Paneer @ ₹ 35 etc. No service charges were received by the applicant from the passengers over and above the fixed rates for each item. 13. It is observed that, for any supply to be covered in the said Not
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, In view of the nature of supply involving several types of goods and services, it is important to determine whether the said supply is a composite supply or not. It is observed that separate values of supply of good and services are available in the case of supply of food and beverages on board the trains. 'Composite supply' is defined in Section 2 (30) of the CGST Act, 2017 as follows: composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply; 15. From the above, it is observed that though a composite supply of various goods n
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x mentioned against such services (works contract and restaurants) In respect of composite supplies (other than the two categories mentioned above), the need to determine the supply as a composite one, will arise, so as to determine the appropriate classification. It will be necessary to determine as to whether a particular supply is naturally bundled in the ordinary course of business and what constitutes principal supply in such composite supplies. The concept of composite supply under GST is identical to the concept of naturally bundled services prevailing in the existing service tax regime. This concept has been explained in the Education Guide issued by CBEC in the year 2012 as under: Bundled service means a bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services. An example of 'bundled service' would be air transport services provided by airlines wherein an
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Tea and coffee during conference • Access to fitness room for the delegates • Availability of conference room • Business centre As is evident, a bouquet of services is being provided, many of them chargeable to different effective rates of tax. None of the individual constituents are able to provide the essential character of the service. However, if the service is described as convention service, it is able to capture the entire essence of the package. Thus, the service may be judged as convention service and chargeable to full rate. However, it will be fully justifiable for the hotel to charge individually for the services as long as there is no attempt to offload the value of one service on to another service that is chargeable at a concessional rate. Whether the services are bundled in the ordinary course of business, would depend upon the normal or frequent practices followed in the area of business to which services relate. Such normal and frequent practices adopte
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stay in a hotel is often combined with a service or laundering of 3-4 items of clothing free of cost per day. Such service is an ancillary service to the provision of hotel accommodation and the resultant package would be treated as services naturally bundled in the ordinary course of business. * Other illustrative indicators, not determinative but indicative of bundling of services in the ordinary course of business are: – There is a single price or the customer pays the same amount, no matter how much package they actually receive or use – The elements are normally advertised as a package – The different elements are not available separately – The different elements are integral to one overall supply. If one or more is removed, the nature of the supply would be affected No straight jacket formula can be laid down to determine whether a service is naturally bundled in the ordinary course of business. Each case has to be individually examined in the backdrop of several factors some of
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CT of Delhi reported in 2010 (20) STR 437 (Del) to argue that supply of food on board the trains cannot be considered as outdoor catering service. It has been held by the Hon'ble High Court that providing of food, snacks and water to passengers on board trains is different from outdoor catering service. The IRCTC or passengers have no choice of articles or quantity served as the same is supplied as per menu fixed by Railway Board. The passengers have no choice as to time and place of services of food. No refund is allowed if food provided is not accepted. No element of service is involved except heating and serving cooked food. Service element in providing food in this case is incidental and base minimum required for selling food. The impugned contract/transaction is not for providing service nor a composite contract but is one of pure sale of goods. Service component in respect of sale of food in a restaurant is much more than supply of food to a passenger in a compartment of a tr
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of goods or whether services component is predominant in the contract. 22. The contention of the applicant that a train is covered under entry (i) of S.No. 7 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 being a restaurant, eating joint including mess, canteen is not acceptable as a train is a mode of transport and passenger travel in a train to go to various far away places they do not visit trains for the purpose of having food. The fact that food is consumed by them during their travel does not mean that a train should be considered as a restaurant or an eating joint. RULING 23. In the case of supply of food and beverages (cooked/MRP/packed), at defined menu and tariff, by the applicant to IRCTC/passengers on behalf of IRCTC, on board the Rajdhani/Duronto Express trains, the service charges are covered under Service Code (Tariff) 996335 in Group 99633 of heading 9963 of Annexure/Scheme of Classification of Services as catering services in train . The same are cov
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the applicant directly to the passengers as per the menu/rates fixed by IRCTC/Railways does not have any element of service and hence the same shall be considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates. The benefit of S. No. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 – Central Tax (Rate) dated 14.11.2017; amendment made in Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide Notification No. 48/2017 -Central Tax (Rate) dated 14.11.17; amendment made in Notification No. 11/2017 – State Tax (Rate) dated 30.06.2017 vide Notification No. 46/2017 – State Tax (Rate) dated 28.11.17 are not admissible to the applicant. 25. The supply of food and beverages (cooked/MRP/packed) by the applicant to the passengers/general public at the rates fixed by the Indian Railways/IRCTC at food stalls at Railway platforms does not have any element of service and hence the sa
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GST – States – G.O. Ms. No. 43 – Dated:- 28-3-2018 – COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 43, Commercial Taxes and Registration (B1),28th March 2018, Panguni 14, Hevilambi, Thiruvalluvar Aandu-2049.] No. II(2)/CTR/316(a)/2018. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the Act), the Governor of Tamil Nadu, on the recommendations of the Counc
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GST – States – F.17(131)ACCT/GST/2017/3206 – Dated:- 28-3-2018 – GOVERNMENT OF RAJAS COMMERCIAL TAXES DEPAR'I'MF.NT NOTIFICATION Jaipur, dated: March 28, 2018 In exercise of the powers conferred by sub-clause (iii) of clause (h) of sub-rule (4) of rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 the Rajasthan Goods and Services Tax Act, 2017, l, Alok Gupta, Commissioner of State Tax, Rajasthan. on the recommendations of the Council, hereby extend the pe
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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggrgate turnover more than 1.5 crore. – GST – States – CT/LEG/GST-NT/12/17/151-004/2018 – Dated:- 28-3-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 28th March, 2018 NOTIFICATION- 4/2018 In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, 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) o
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GST – States – CT/LEG/GST-NT/12/17/152-005/2018 – Dated:- 28-3-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 28th March, 2018 NOTIFICATION- 05/2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 1/2018, dated the 25th January, 2018, except as respec
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GST – States – ERTS(T) 79/2017/559 – Dated:- 28-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 28th March, 2018. No. ERTS(T) 79/2017/559 – In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the Act), the Government of Meghalaya, on the recommendations of the Council, hereby notifies the registered persons
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GST – States – ERTS(T) 79/2017/560 – Dated:- 28-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 28th March, 2018. No. ERTS(T) 79/2017/560 – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in referred to as the Act), the Government of Meghalaya, 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 class of registered persons having aggrega
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GST – States – ERTS(T) 79/2017/561 – Dated:- 28-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 28th March, 2018. No. ERTS(T) 79/2017/561 – In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-State Tax, dated the 24th January,
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GST – States – ERTS(T) 79/2017/563 – Dated:- 28-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT ORDER No. ERTS(T) 79/2017/563 Dated Shillong, the 28th March, 2018 Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Meghalaya Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Meghalaya Goods and Services Tax Rules,
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GST – States – Order No. 02/2018 – Dated:- 28-3-2018 – Office of the Commissioner, Commercial Tax, Madhya Pradesh Indore No. 28/17/24(B)/I/GST/105 Indore, dated 28/03/2018 Order No. 02/2018 Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117 (4)(b)(iii) of the Madhya Pradesh Goods and Service Tax Rules, 2017 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Madhya Pradesh Goods and Services Tax Rules, 2
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2018 (4) TMI 1290 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 551 (Ker.) – Migration from KVAT to GST – Application for registration – subsisting grievance of the petitioner concerns their inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018 – Held that: – the writ petition is disposed of directing respondents 1 and 2 to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also, within ten days – petition disposed off. – WP(C).No. 768 of 2018 Dated:- 28-3-2018 – P. B. Suresh Kumar, J. FOR THE PETITIONER : SMT.NISHA JOHN FOR THE RESPONDENT : SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE
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d to apply for registration afresh in terms of the interim order passed on the said day. 3. When the matter was taken up today, it was pointed out by the learned counsel for the petitioner that in the light of the interim order passed by this court on 19.02.2018, they have been granted registration with effect from 09.03.2018. 4. The subsisting grievance of the petitioner concerns their inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018. 5. The learned counsel for respondents 1 and 2 submits that appropriate decision will be taken so as to enable the petitioner to comply with the statutory requirements for the period from 01.07.2017 to 09.03.2018 also, soon. In the light of the su
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GST – States – 12/2018-State Tax – Dated:- 28-3-2018 – GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 28th March, 2018 No. 12/2018-State Tax No. F3(102)/Fin(Rev-I)/2017-18/DS-VI/163.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. In the Delhi Goods and Services Tax Rules, 2017, – (i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (ii
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furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territor
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h the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of mov
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nsporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements
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B-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not
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nished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as
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the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall 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(59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as th
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oms station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the state and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to the Government of National Capital Territory of Delhi, Finance Department, notification No. F.3(15)/Fin (Rev-I)/2017-18/DS-VI/374 dated 30th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the g
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ent, Government of any State or a local authority for transport of goods by rail; (m) where empty cargo containers are being transported; and (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or
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by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the
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lf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. ; (v) for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific
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Registration No. Notes: 1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3 . 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or
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State or Union territory tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See rule138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges et
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GST – States – 17/2018-State Tax – Dated:- 28-3-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX AND EXCISE ITANAGAR Notification No. 17/2018-State Tax The 28th March, 2018 No.GST/23/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council, here
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GST – States – 18/2018-State Tax – Dated:- 28-3-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 18/2018- State Tax The 28th March, 2018 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-State Tax, dated the 23rd January, 2018 publ
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2018 (4) TMI 1077 – AUTHORITY FOR ADVANCE RULING , NEW DELHI – 2018 (13) G. S. T. L. 395 (A. A. R. – GST) – Levy of GST – Valuation – construction services / superstructure – undivided and impartible share of land – Entry 5 of Schedule III of the CGST Act, 2017 – Whether GST will be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land? – Held that: – From a conjoint reading of Section 7 and Entry 5 of Schedule III of CGST Act, any activity/ transaction which is in the nature of ‘sale of land’ is not covered within the purview of GST. Consequently, no GST is payable on the transactions resulting in the sale of land.
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Composite supply – Whether GST shall be applicable on sale of superstructure (which is under construction)? – N/N. 11/2017- Central Tax (Rate) dated 28.06.2017 – Held that: – the measure of tax should be the value of goods and services supplied by excluding the value of land. However, since land cannot be separatel
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for levy of GST. The said machinery provisions cannot be equated with exemption Notification issued under Section 93(1) of the Finance Act, 1994 which were held to be insufficient by the Hon’ble High Court [2016 (6) TMI 192 – DELHI HIGH COURT].
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Ruling:- the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excluded from the value for the purposes of payment of GST
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Even if agreement between the applicant and the buyer is entered after part of the construction is already completed, whole of the consideration would be added for payment of GST.
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The applicable rate of GST on the said two-third of total amount is 9% (CGST) and 9% SGST under S. No. 3(i) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 and parallel SGST notification. – ADVANCE RULING NO. 03/DAAR/2018 Dated:- 28-3-2018 – Pankaj Jain Member (Centre) and Vinay Kumar Member (State) JJ. Present for the Applicant: Shr
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apply for the requisite approvals. b. The applicant plans to get the construction work done by contractors as well as on its own. 4. Following agreements would be entered into by the Applicant: a. One for sale of undivided and impartible share in land; and b. Another agreement for sale of superstructure. Details of Question on which Advance Ruling is requested: 5. In case where there are two transactions each represented by a separate Agreements i.e. i. One for sale of undivided and impartible share in land @ say ₹ 100; and ii. Another agreement for sale of superstructure @ say ₹ 15 6. Following are the questions on which the applicant is seeking advance ruling: a) Whether GST will be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land? b) Whether GST shall be applicable on sale of superstructure (which is under construction)? c) If yes:- i. What will be the value on which tax is payable? ii. What would be the applicab
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nt Entry under the said Schedule, for the purpose of instant application, reads as under SCHEDULE III ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES. 1. … 2. … 3. … 4. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 5. … 6. … 11. From a conjoint reading of Section 7 and Entry 5 of Schedule III of CGST Act, any activity/ transaction which is in the nature of sale of land is not covered within the purview of GST. Consequently, no GST is payable on the transactions resulting in the sale of land. 12. Construction of superstructure would attract tax on ₹ 15. Further, even in respect of superstructure, GST should be imposed only on the value of construction on or after the agreement with the buyer i.e. after deducting the value of construction already completed till the date of agreement 13. Relevant Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017: S.No. Chapter, Se
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ided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation .- For the purposes of paragraph 2, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be. Discussion: 14. The issue for decision in this case is regarding value and rate of tax for payment of GST on the service of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate
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deration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier . Hence, if construction activity is done on behalf of the buyer i.e. as a supply of goods or services to the buyer, GST is payable. 17. It is also observed that during the construction of a complex, building etc., the land and its superstructure becomes inseparable and hence, separate sale of land and its superstructure does not appear to be permissible. During the hearings, the applicant was asked to submit a sample copy of Registered Sale Agreement in Delhi where sale of land and sale of its superstructure have been separately registered. However, they could not produce any such registered agreements. 18. The applicant has submitted that laws in India recognises land and super-structure as separate and independent immovable properties. The applicant has referred to provision of General Clauses Act, Indian Contract Act, 18
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t GST cannot be levied on the value of land or value of undivided share of land, the question which needs to be answered is how the value of the said land needs to be ascertained. 22. In this case, the measure of tax should be the value of goods and services supplied by excluding the value of land. However, since land cannot be separately sold, a deemed value of land need to be ascertained on which GST would not be payable. 23. The applicant wants the value of land to be ascertained by him on the basis of Rule 30 of CGST Rules, 2017, as the said Rules, do not provide any other specific provision to ascertain the value of land for exclusion. 24. It is also observed that a similar issue under Service Tax was decided by Hon ble High Court of Delhi under W.P. (Civil) No. 2235/2011 in the case of Shri Suresh Kumar Bansal V/s Union of India. The Hon ble High Court held in its judgement dated 03.06.2016 that in the case of sale of complex, which is a composite contract, the levy of service ta
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ation No. 26/2012 – ST dated 20.06.2012 which had been issued under Section 93 (1) of Finance Act, 1994. The scope of the said Section 93 of the said Act, was limited to grant of exemption provided the service tax was leviable under Section 66/66B of the Finance Act, 1994. It was held that the abatement to the extent of 75% or 70% by a notification or a circular cannot substitute the lack of statutory machinery provisions to ascertain the value of services involved in a composite contract. 25. However, under GST Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 – S. No. 3 r/w Paragraph 2, the deemed value of land or undivided share of land has been fixed at one-third of the total amount charged. Hence, in GST, the machinery provisions to ascertain the value of land is available in the notification which has been issued under Sub-Section (5) of Section 15 of the CGST Act, 2017 regarding value of taxable supply. The said sub-section (5) of Section 15 of CGST Act, 2017 reads
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y of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier, the GST would be payable on two-third of the total amount consisting of amount charged for transfer of land or undivided share of land, as the case may be, and whole of the consideration charged for the supply of goods and service. Hence, the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excluded from the value for the purposes of payment of GST. Even if agreement between the applicant and the buyer is entered after part of the construction is already completed, whole of the consideration would be added for payment of GST. The applicable rate of GST on the sai
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