Goods and Services Tax

M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT AND GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS
GST
2018 (5) TMI 1736 – KERALA HIGH COURT – [2018] 2 GSTL 125 (Ker)
KERALA HIGH COURT – HC
Dated:- 24-5-2018
WP(C). No. 15256 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T. Emmanuel
For The Respondent : Sri. V.K. Shamsudeen And Sri. Sreelal N.

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ection 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition.
2. Heard the learned counsel for the petitioners as also the learned Government Pleader.
Having regard to the facts and circumstances of the case as also the provisions contained in Section 129 of the Act, I deem it appropriate to dispose of the writ petition directing the second respondent to complete the adjudication in respect of the goods detained in terms of Ext.P5(a) order within two weeks from the date of production of a copy of this judgment. Ordered accordingly. This shall be done having regard to Exts.P6 and P6(a) objections preferred by the petitioners and after affording the petit

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M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-5-2018
WRIT TAX No. – 832 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents.
A search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of

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that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the impugned order has been passed.
Prima facie, issue requires scrutiny.
Sri Manu Ghildayal, who appears on behalf of the respondents may file counter affidavit within six weeks. Rejoinder affidavit may be filed within two weeks thereafter.
List immediately after expiry of the aforesaid period.
Considering the facts, we direct the respondent-authorities to release the goods which were seized on 25.04.2018 subject to deposit of Rs. 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash o

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M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North
Central Excise
2018 (5) TMI 1514 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 24-5-2018
E/40019/2018 – Final Order No. 41554/2018
Central Excise
Hon'ble P. Dinesha, Member ( Judicial )
Shri Vikram Kataria, C.A., for the appellant
Ms. P. Hemavathi, Commr. ( AR ), for the respondent
ORDER
The appellant before me is engaged in the manufacture of parts of Washing Machine, Refrigerator, Coffee Maker and Weighing Machine falling under Chapter 84 and as such was availing Cenvat credit on inputs, input services and capital goods for the period May 2015 to March 2016, in accordance with the provisions of Cenvat Credit Rules, 2004.
2. It is the case of the Revenue that during the course of verification, the appellant had availed Cenvat credit of service tax paid in respect of some of the services which did not relate to nor had any nexus with, the business of manufacturing of excisable goods by the a

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efore the Commissioner (Appeals-I), Chennai, and the Commissioner (Appeals) also gave a partial relief vide his OIA dated 28.11.2016. Aggrieved by the said order of the Commissioner (Appeals), the assessee is now before this Tribunal and the assessee is mainly agitating the finding given by the Ld. Commissioner (Appeals) wherein, the Commissioner (Appeals) has observed that the courier used for sending samples by the appellant to its clients amounted to outward transportation of goods, which was allowed only up to the place of removal (factory gate); and the balance of services pertaining to outward transportation stood rejected.
4. During the course of hearing, it was argued that the Cenvat credit on courier used was for sending samples to their clients amounted to outward transportation of goods. Further, hence the receipt of input service was not disputed and the fact that the input service was used in relation to the manufacture of goods was also not disputed, the credit on the sa

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& ST, Belgaum Vs. Vasavadatta Cements Ltd. – 2011 (24) STR 542 (Kar.). The Ld. Consultant finally submits inter-alia that the Cenvat credit is available up to the place of removal which has been defined under Section 4 (3) (c) of CEA, 1944; that even the CBEC Board's Circular No. 999/6/2015-CX dated 28.02.2015 supports his contention; that a similar case has been decided by the Ahmedabad Bench of the Tribunal in the case of CCE, Vapi Vs. Parle International Pvt. Ltd. – 2012 (278) ELT 625 (Tri.-Ahmd.) and that there is no dispute in the case that the courier service was used for sending samples to the customers for approval and for communicating with their branch office to send documents and other correspondences, etc.
5. On behalf of the Revenue, Ld. Commissioner, Ms. P. Hemavathi vehemently contended that the order of the Ld. Commissioner (Appeals) requires no interference and also drew support from the findings given by the authorities below.
6.1 I have considered the rival conten

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Rectification in GSTN for Inter state Supply
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction.
Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us.
Customer clarification is that they are going to make

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per my view, there is no need to issue credit note for the afore-mentioned transaction.
You can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:-
"7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))"
Hope this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise

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YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-5-2018

The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
Section 171 provides that it is mandatory to pass on the benefit due to reduction in rate of tax or from input tax credit to the consumer by way of commensurate reduction in prices.
As per rule 127, Anti­ Profiteering Authority (APA) shall be duty bound to:
* determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
* identify the registered person w

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sed the complaint against the supplier of goods, Vrandavaneshwree Automotive Pvt Ltd (Respondent), a Bareilly-based Honda car dealer, by concluding that it did not contravene the anti-profiteering provisions of the Central GST Act, 2017. The order states that the Honda car dealer had passed on the benefit of the reduction in tax rate after GST to the applicant by way of reduction in the price of the car by ₹ 10,550.
"We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent”.
It was thus held that the respondent (Honda car dealer) has

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ax on packed basmati rice whereas w.e.f. 1.7.2017, GST @ 5% was imposed on branded packed rice resulting in availability of input tax credit. It was reported that the 'India Gate' brand was not registered brand and the product become taxable @ 5% only from 22.09.2017 vide Notification No. 28/2017-CT (Rate) dated 22.09.2017.
It was observed that the rice manufacturer was able to take input tax credit ranging from 2.69% to 3% during September – November, 2017. It was contended that the GST rate on outward supply of their product was 5% and the ITC available to discharge the GST liability was not sufficient and the balance amount of GST was paid by the Respondent in cash therefore, there was no benefit of ITC which could be passed on to the consumers.
Further, the prices of 'rice' being an agricultural product, changed frequently because of the market forces and the other cost factors and were not solely dependent on the tax rates. It also contended that the price of paddy had i

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r the months of September, 2017, October, 2017 and November, 2017 that the ITC available to then as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge its tax liability. Moreover, in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there was no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause.
Also, there was an increase in the purchase price of paddy in the year 2017 as compared to its price during the year 2016 which constitutes major part of the cost of the above product. It is further revealed from the record that the Respondent had increased the MRP of his product from ₹ 540/- to ₹ 585/- which constituted increase of 8.33% keeping in view the increase in the purchase price. Therefore, due to the imposition of the GST on the ab

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ITC against TRAN I
Query (Issue) Started By: – MANASH MUKHERJEE Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
A taxpayer availed ITC againt TRAN 1 under para 5(a) . But actually the credit should have been on 6(a) , i.e. capital goods. How the things can be corrected or is the credit to be reversed by the taxpayer only on the ground that he wrongly filed TRAN 1 .
With regards,
M.Mukherjee.
Reply By KASTURI SETHI:
The Reply

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Input Credit Utilisation for set off of taxable services provided by educational institutions
Query (Issue) Started By: – Rajat Singhania Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Panel,
An educational institution registered under Section 12AA receives rent on building provided by it for accomodating its students. The receipt of rent is a taxable event and hence taxable under GST. My question is whether the said Institution can avail any ITC in its account to set off the liabilty for payment of GST on rent.
Reply By Nitika Aggarwal:
The Reply:
From whom this educational institution gets the rent?
Reply By Alkesh Jani:
The Reply:
Sir,
The ITC is governed by Chapter-V

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towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed”
On conjoint reading, I am of the view that, you can utilize the ITC for output tax, i.e. other than tax payable under RCM.
Our experts may correct me if mistaken.
Thanks
Reply By Rajat Singhania:
The Reply:
Hi Nitika,
The rent is received from a pvt. ltd. company
Reply By Rajat Singhania:
The Reply:
Hi Alkesh,
I had the same view until I read an article issued by CBEC which mentions that, for educational institutions, " Regarding, input services, it may be noted that where output services are exempted, the Educational institutions may not be able to avail

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of taxable output services i.e. renting of commercial building.
For the sake of your knowledge, it is essential to highlight that renting of residential dwelling is outside the purview of CGST Act, 2017 by way of Notification No. 12/2017-Central Tax (rate). Since, you are not covered under the ambit of aforesaid notification, thus you are not eligible for the aforementioned exemption.
Further, the amount of ITC available in the electronic ledger of the registered person shall be utilized in accordance with the provisions of section 49(5) of CGST Act, 2017.
CA Nitika Aggarwal
9953157961
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Rule 42 of CGST Rule, 2017 for your query.
Reply By YAGAY and SUN:
The Reply:
We endorse the very

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ITC on AMC
Query (Issue) Started By: – kaushal jaishwal Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir/mam
i have received a bill of AMC for the year( F.Y.18-19) and i already paid amount of this bill but the service will be provided to whole year.
now my question is , can i claim the whole of the GST as credit or i have to proportionate the GST credit to whole of the year on monthly basis.
Reply By Alkesh Jani:
The Reply:
S

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AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.
Case-Laws
GST
Levy of GST – interpretation of words 'unit container' as found i

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Customs – Accounts – Change of Focal Point Bank (FPB) of State Bank of India (SBI) from Vizag to Guntur for Custom duty collection and Payment of duty drawback under EDI system in respect of Kakinada Custom House under the jurisdiction of Customs Commissionerate (Preventive), Vijayawada and transfer to revenue account from Pay & Accounts Officer, CGST & Customs, Visakhapatnam to Pay & Accounts Officer, CGST & Customs, Guntur
PUBLIC NOTICE No. 26/2018-Customs Dated:- 23-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE)
55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
Phone: 0866-2551261 Fax: 0866-2551156
C. No. VIII/48/309/2018-Cus.Tech.
Date: 23.05.2018
PUBLIC NOTICE No. 26/2018-Customs
Subject : Customs – Accounts – Change of Focal Point Bank (FPB) of State Bank of India (SBI) from Vizag to Guntur for Custom duty collection and Payment of duty drawback under EDI system in respect of Kakinada Custom Hous

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Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Visakhapatnam Special Economic Zone and the areas under the greater Visakhapatnam Municipal Corporation of Visakhapatnam), East Godavari, West Godavari, Krishna, Guntur, Prakasam, S. P. S. R. Nellore, Chittoor, Ananthapur, Dr. Y.S.R. Cuddapah, Kurnool in the State of Andhra Pradesh.
2. The Office of the Principal Chief Controller of Accounts, Central Board of Indirect Taxes & Customs, New Delhi vide Office Memorandum Coord / 2 (1) / Guntur (25) / 2018 – 19 /64 dated 04.05.2018 communicated the approval for change of Focal Point Bank of State Bank of India from Vizag to Guntur for Customs duty collection and payment of duty drawback under EDI System in respect of Kakinada Custom House under the Commissionerate of Customs (Preventive), Vijayawada. The information in detail is furnished below:
3. Consequent on re-organization of Commissionerates during the year 2014, Customs Preventive Commissionerate, Vijayawada was

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BK payment at Kakinada Custom House (Location Code : INKAKI) under the Commissioner of Customs (Preventive),Vijayawada are as follows:
Bank branch Name & BSR code
Focal Point Branch with BSR Code
Location for which branch is authorized
Mode of DBK payment
State Bank of India, Main Branch, Kakinada (BSR Code : 0000850) Jurisdictional Commissionerate
State Bank of India, Treasury Branch, Guntur (BSR Code : 0006307) Jurisdictional PAO
Kakinada Custom House (Location Code INKAKI) Specified Officer to issue cheque for DBK
EDI enabled Customs Collection & DBK payment Reason for revised banking arrangement
Commissionerate of Customs (Preventive), Vijayawada
Pay and Accounts Officer, CGST & Customs, Guntur
Shri T. Venkateswara Rao, Assistant Commissioner of Customs, Custom House, Kakinada
Change of Focal Point Bank and mapping of Kakinda Custom House from PAO, Vizag to PAO, Guntur
5. As approved by the Principal Chief Controller of Accounts, Central Board of Indirect Taxes & Custo

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ICES Advisory 21/2018 (IGST Refund) Interim Procedure for processing IGST Refund payments after corrections in the Bank Accounts details of Beneficiaries
36/2018 Dated:- 23-5-2018 Trade Notice
Customs
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: 23/05/2018
PUBLIC NOTICE. 36/2018
Sub: ICES Advisory 21/2018 (IGST Refund) Interim Procedure for processing IGST Refund payments after corrections in the Bank Accounts details of Beneficiaries
************
Kind attention of Exporters/ Customs Brokers is invited to the IGST refund in ICES.
2. It has been noticed th

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re it fails only for one or more exporters after having been accepted by PFMS, i.e. 'Failed-after-Success' cases, following interim procedure may be followed:
a. The report on such cases shall be shared by the ePAO (O/o the Pr…CCA, CBIC) with ICEGATE and the Central DDO appointed by CBIC on a daily basis in the following format
Transaction ID:
Name of the Beneficiary:
Bank Account No:
IFSC Code:
Name of the Bank: Reason of Failure:
b. The Central DDO will forward the details to the respective Commissionerate. The details will be sent to the concerned System Manager on his ICEGATE email id. The System Manager shall then ask the sanctioning authority (AC/DC of Refunds) -to obtain the correct Bank Account details of the benefi

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bove subject. It may be ensured that the verified account details are emailed to the above id by the System Manager through the official ICEGATE sysmgr email id. No other communication shall be entertained by the Central DDO. It is also reiterated that this procedure is only an interim procedure for the 'Failed-after-Success' cases and not a replacement for submitting valid bank account details in ICES in the CLK role. The correct account details shall have to be updated in ICES before sending the above document to Central DDO.
3. If any difficulty is faced in this regard may be brought to the notice of Dy Commissioner (EDI) for necessary action.
Yours faithfully,
(Dr. ANIL'K NIGAM)
COMMISSIONER OF CUSTOMS
CHENNAI VIII – GE

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CENTRAL INDUSTRIAL SECURITY FORCE Versus COMMR. OF CGST & C. EX.
Service Tax
2018 (9) TMI 834 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 198 (All.) , [2019] 71 G S.T.R. 451 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 23-5-2018
Writ Tax No. 822 of 2018
Service Tax
Krishna Murari and Ashok Kumar, JJ.
Shri Rishi Raj Kapoor, Counsel, for the Petitioner.
Shri Ramesh Chandra Shukla, Counsel, for the Respondent.
ORDER
Learned Counsel for the petitioner is permitted to implead the appellate authority as respondent No. 4 to the writ petition and also carry out necessary amendment in the prayer clause of the writ petition during the course of the day.
2. The petitioner M/s. Central Industrial Security Force, FGUTPP Unit, Unchahar, Raebareli, has approached this Court challenging the order dated 12-2-2018 passed by the respondent No. 1 rejecting the rectification application made under Section 74 of the Finance Act as well as order dated 6-1-2017 rejecting the appe

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vice Tax on accommodation charges incurred on the personnel for the same period. Proceedings were contested by the petitioner by giving a reply. The assessing authority vide order dated 17-3-2016 confirmed the demand of Service Tax amounting to Rs. 8,43,581/- plus Education Cess @ 2% amounting to Rs. 16,872/- plus Higher Education Cess @ 1% amounting to Rs. 8,436/- total amounting to Rs. 8,68,889/-. An equal amount was levelled as penalty under Section 78 of the Finance Act and a sum of Rs. 20,000/- was imposed as late fee under Section 70 of the Act read with Rules 7C of the Rules of 1994.
6. Petitioner preferred an appeal before the respondent No. 1 vide order dated 6-1-2017. The appeal has been dismissed by respondent No. 1 being barred by limitation.
7. Learned Counsel for the petitioner contends that delay had occasioned on account of time spent in obtaining sanction for filing of an appeal. It is also submitted that the authorities not being well conversant with the l

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10. Admittedly the appeal was filed beyond time, however, in the facts and circumstances we are of the considered opinion that the delay was not occasioned because of any fault on the part of the petitioner but was due to circumstances which was beyond his control. However since the Act does not empowers the appellate authority to condone the delay 30 days beyond the prescribed limitation, no illegality is found to have been committed by the appellate authority however in the interest of justice we feel that the petitioner is entitled to be afforded an opportunity of hearing on merits.
11. Considering the aforesaid facts and circumstances, we set aside the order dated 6-1-2017 passed by the appellate authority as well as order dated 16-2-2018 passed on the rectification application and remit the matter back to the appellate authority, respondent No. 4 with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits, without raising any objection

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In Re: Nutan Warehousing Company Private Limited
GST
2018 (8) TMI 1073 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (16) G. S. T. L. 139 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – AAR
Dated:- 23-5-2018
GST-ARA-30/2017-18/B-38
GST
SHRI B.V. BORHADE, AND SHRI 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 the CGST Act and MGST Act”] by NUTAN WAREHOUSING COMPANY PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issues.
1. Whether Exemption provided in serial no. 54 to Notification No. 12/2017-Central Tax (Rate) is applicable to the activity carried by the company?
At the outset, we would like to make it clear that the

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LAW AND/OR FACTS AS THE CASE MAY BE, IN RESPECT OF AFORESAID QUESTION(S)(i.e.) APPLICANT'S VIEW POINT AND SUBMISSIONS ON ISSUES ON WHICH THE ADVANCE RULING IS SOUGHT) AND AS PER SUBMISSION DT. 10.04.2018
Brief Facts submitted by applicant on 10.04.2018
1. M/s. Nutan Warehousing Company Pvt Ltd (hereinafter referred to as applicant) is a company formed for following main objective
a) To carry on the business of warehousing, cold storage and refrigeration in all its branches and activities and sphere.
b) To carry on the business of storage of fertilizers, insecticides, quality seed, agricultural and horticultural equipment, tool and machinery.
c) To carry on the business of quality seeds and develop quality seeds, acquire suitable lands and carry on agriculture.
d) To produce material and fertilisers and insecticides and acquire agency in the above lines and act as commission agents.
e) To act as clearing and godowns for proper and safe storing of valuable agricultural and hor

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red in bulk, either from public tea auctions or directly from manufacturers of tea is an agricultural produce as defined in clause 2(d) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017. Further, storage & warehousing of tea post procurement, blending and packing undertaken by M/s Unilever is exempted under E. No. 54(e) of the Notification No. 12/2017-CT (Rate) dated 28.6.2017.
5. Based on this understanding, applicant had neither taken GST registration nor discharged the GST liability. After, insistence from Applicant's client, M/S Unilever, applicant had taken registration and regularly discharging GST liability.
6. As the applicant had a serious reservation regarding taxability of renting of warehouse as the warehouse is used for warehousing of tea, an agricultural produce. Under this background, the applicant had requested for advance ruling on
“Whether the supply of warehouse services used for packing & storage of tea, under above mentioned facts & circumstances wa

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ea is exported to overseas countries. Applicant claims that the storage and warehousing of tea is exempted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate). The said entry is reproduced as under
54
Heading 9986
Services relating 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 by way of
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply or farm labour;
(c) processes carried out at an agricultural farm 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) renti

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e for primary market;
11. Before, going into interpretation, it is essential to mention the process involved in making green leaves marketable in form of tea-
Tea leaves are plucked from the tea plants and the green leaves plucked from the tree are not fit for the human consumption and it cannot be sold in the open market for human consumption. The raw tea leaves are withered by exposure in the shadow of the sun or by heating in trays until pliable. Thereafter the leaves are rolled by hand or machine in order to break the leaf cells and liberate the juices and enzymes. Finally, the leaves are completely dried either by further exposure to the sun, over fires, or in a current of hot air then the tea leaves are fermented in baskets, glasses and in clothes. Thereafter the leaves were then subjected to grading with sieves of various sizes. The said leaves are finally roasted with charcoal for obtaining suitable flavour and colour. Thereafter the said tea is packed in the bulk packs.
12

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aves consists of only above processes and not beyond them. All the three ingredients are fulfilled in the present case.
a) The produce must emerge from cultivation of plants or rearing of all life forms of animals-Green leaves are plucked from the tea plant. Hence the first condition is undoubtedly fulfilled.
b) Either no further processing is done or such processing is done as is usually done by a cultivator or producer on the said produce.
14. Tea leaves are plucked from the tea plants and the green leaves plucked from the tree are not fit for the human consumption and it cannot be sold in the open market for human consumption. The raw tea leaves are withered by exposure in the shadow of the sun or by heating in trays until pliable. Thereafter the leaves are rolled by hand or machine in order to break the leaf cells and liberate the juices and enzymes. Finally, the leaves are completely dried either by further exposure to the sun, over fires, or in a current of hot air then the te

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it for marketing when by a minimal process they are made fit for human consumption. Processes were necessary for the purpose of saving the tea-leaves from perishing, making them fit for transporting and marketing them. The process applied was minimal. Withering, crushing and roasting the tea-leaves will be surely necessary for preserving them. The process of fermentation or final roasting with charcoal for obtaining suitable flavour or colour and also the process of grading them with seives were all within the region of minimal it no point of time it crossed that limit and robbed the tea-leaves, the agricultural produce, of their character of being and continuing as such substantially. These processes are normally done by the cultivator or the producer, hence the second ingredient is also satisfied.
17. The process undertaken does not alter its essential characteristics.
The tea leaf remained what it always was. It was tea leaf when selected and plucked and it continued to be tea lea

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after drying and processing remained agricultural produce.. Similar view had been expressed by the Hon'ble Uttaranchal High Court in case of Dehradun Tea Company Ltd. vs State Of Uttaranchal And ors. [2006 148 STC 56 Uttra) (Annexure-2).
19. C(ii) The processes undertaken makes it marketable for primary market. The process undertaken is seen from the submission on record. it is not repeated herein it is the not direct activity link with cultivation.
20. Circular cannot override the Notification.
Notifications are issued using the subordinate legislative power and are tabled in parliament. Circulars are issued for clarifying the issue, which had been dealt in the Act/rule/notification in a legal language. Circulars are issued by authority expressing their view point. It cannot override the Notification. Any circular contrary to the law (including notification) is non est in the eye of the law. It is neither binding on the department nor on the Assessee. The applicant intend to re

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s well.
Therefore, tea was an agricultural produce during entire service tax regime.
In light of the above, he pray for passing the appropriate order.
Addition submission by Applicant dated on 11.05.2018.
Please refer to our application reference No. 30 dated 23.2.2018 in respect of which, hearing was held before you on 24.4.2018 and our earlier letter dated 3.5.2018 on the above subject. During the hearing, we were directed to submit documents/data from M/s Unilever Export, Pune within ten days from the date of hearing. Accordingly, M/s Unilever Export had been requested to submit the same.
We are pursuing the matter with the M/s Unilever Export. However, we are yet to receive the complete reply as M/s Unilever Export are in a process of shifting their activity from our premises to Dubai. It is therefore requested to grant us some more time to submit the same. Accordingly, the detail process was submitted on record is considered while passing of order. Hence it is not repeated a

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e) and corresponding Notification issued under IGST and UGST Act and therefore the exemption from GST is not available to their loading, packing, warehousing etc. and that any issued in the past to the contrary of Service Tax or Vat/SaIes Tax is no more relevant.
Applicant have obtained online Service Tax Registration No. AAACN7084LST001 on 29.06.2005 for providing Taxable Service under the category of Storage and Warehousing Services. They are providing services in the nature of Warehousing and storage viz. storing Tea Bags (manufactured)in various format such as Service Sachet, Sqeezables, Herbals, Infusion, Flavoured Tea, Packet Tea and blended tea and receiving consideration on account of Warehousing charges, Service Charges, Lease Rent, other charges and Transport charges from M/s. Unilever India Exports Ltd. 100% EOU. Further applicant vide their letter date 13.10.2017, 15.12.2017 02.02.2018 informed this office that they are providing warehousing services 100% EOU viz. Unilever

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n to the activities carried out by the applicant, the definition of agriculture produce, clearance of tea stored in EOU and category of the service recipient is to be discussed as under.
The definition of Agriculture Produce as per Section 65B (5), for the purpose of clause (102) of 65, w.e.f. 01.07.2012 in Service Tax is as under
*Agriculture produce means any produce of agricultural 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 marketable for primary market
The Definition of agricultural produce for the purpose of Sr.54 of Notfn No. 12/2017 in GST is as under-
” agricultural produce” means 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

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. 99(2001)/SEEPZ/EOU/80/2001-05/5 valid upto 31/03/2022, it means the possession / control of the premises is with 100% EOU. In this case, the status of applicant is Service Provider and received consideration for providing services as mentioned in Answer to Question No. 14.
The Tea stored in 100% EOU is manufactured packed in bags in the factory and exported, and the exemption is applicable only to the agriculture produce which are marketed in primary market therefore the exemption claimed by the applicant is not applicable As per the balance sheet,the service wise income received from M/S. Unilever India for the period 2013-2014 to 2015-2016 is as under –
Category of service provided
2013-2014
2014-2015
2015-2016
Warehousing charges
2979264
3507604
55000
Service charges
19440003
19059D984
23037450
Lease Rent
8947365
7572675
8883305
Other charges
340920
167280
559320
Transport charges
11310000
3069800
6288000
 Zero copies of extract of Note 14 of Balance

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e applicant's interpretation of law is based on the legal provisions which were valid up to 30.06.2012. The changes made by the Govt. in the definition of Agriculture Produce after 01.07.2012 and nature and category of service recipient is not considered while filling application under Advance Ruling.
The definition of “Agricultural produce” as defined under Section 65B (5), for the purpose of clause (102) of Section 65, w.e.f. 01 .07.2()12 in Finance Act, 1994 is as under:
” agricultural produce” means 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;”
Further Board vide Circular No. 16/16/2017-GST issued under F.No.354/173/2017-TRU dated 15.1

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the deptt. started investigation on 10th January 2018 by issue of letter for submission of documents. However, the applicant have filed application for advance ruling on 25th January 2018 which is much later than the action initiated by deptt. for investigation. It is also noticed that the Registered office of the applicant as per Service Tax Registration is at Krishi Bhavan, 1379, Bhavani Peth, Pune- 411042 falling under the jurisdiction of Swargate Division. However, the applicant has willfully shown the address of Registered office at the time of GST Registration as Krishi Bhavan, 1379, Bhavani Peth Pune 411002 by quoting wrong PIN code falling under Shivajinagar Division to mislead the deptt.
Thus the applicant, by mentioning the wrong Pin Code as 411002 instead of 411042 for the same address in GST Registration, the applicant has tried to mislead the deptt. for hiding the evasion made in past period from 01/07/2012 to 30.06.2017 with intention to make the loss to the Govt. exche

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ion Certificate bearing No. No. AAACN7084LST001 on for storage and warehousing services and the same is valid till date.
It is therefore requested to consider the legal provision of the Service Tax/ GST/ Foreign Trade Policy while taking the decision on the application as evasion of tax made by the applicant involves revenue of more than Rupees One Crore.
Additional submission by Jurisdictional Officer dated 21.05.2018
The applicant requires advance ruling on two issues viz.-
a) Whether exemption provided in Sr.No.54 (e) to Notfn No. 12/2017-CentraI Tax (Rate) is applicable to the activity carried out by the company?
b) Applicability of Exemption for the activity of providing Services in the nature of warehousing for loading, unloading, packing, storage or warehousing of agriculture produce?
Issue No. 1 – In this issue, the assessee is asking whether exemption provided in Sr.No.54 to the Notfn No. 12/2017-C.T. (Rate) is applicable to the activities carried by the company.
In thi

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factory and sale in the open market as well as in overseas countries, the service provided by the applicant to Business activity is not treated as service provided to agricultural produce hence there is not exemption from payment of service tax/GST.
ii) High Court Decision in the case of Brook Bond Lipton India Ltd. Vs State of Karnataka 109 STC 265 in which it was stated that packing led to value addition for the purpose of excise and sales tax and that it was a possible view that packaged blended tea produced in the Industrial unit of the appellant is a manufactured product in which packing material are inputs.
The contents of the exemption in Sr.No.54 of Notfn No. 12/2017 dated 28.06.2017 are as under
Sr. 54 -Services relating to cultivation of plants and rearing of all life forms of animals, except the reading of horses, for foods, fibre, fuel, raw material or other similar products or agricultural produce falling under Chapter 9986 by way of-
(a) to (d)
(e) Loading, unloading

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g, refining, oxidation, packing etc on green leaf and is the processed output of the same.
This Circular is also in consonance with the above referred judgments.
In view of the above, Applicant's Question whether exemption provided in Sr.No.54 (e) to Notfn. No. 12/2017-CentraI Tax (Rate) is applicable to the activity carried out by the company can be answered in the Nagative.
5. ISSUE No.2- The Second issue on which applicant sought Advance Ruling is “Applicability of Exemption for the activity of providing Services in the nature of warehousing for loading, unloading, packing, storage or warehousing of agriculture produce”
The propriety of the asking Advance Rulling in respect of this Question is not understood since from the facts described by the applicant in his application, it appears that he is only storing tea manufactured by M/s. Unilever India Export Ltd, which is branded and packed and ready for distribution for tertiary market which is mainly 100% export market. There

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Commissioner of Sales Tax Vs. D.S. Bist and others dated 11.09.1979
Issue-Assessee, agriculturist and having owned Tea Garden grown tea leaves on his own land, after carrying out some kind of process or treatment, tea is sold therefore the sale of tea effected by him was exempted from sales tax under the proviso to the Act. The Sales Tax authorities rejected the assesee 's contention.
Decision-While giving decision High Court held that sales of tea leaves were not exigible to sale tax. The commodity which was sold was not different from the commodity therefore the proviso to Sr.2 (i) of the Act is attracted.
The decision given in the above case is relating to exemption from payment of sale Tax allowed to Agriculturist of Tea, whereas in applicant's case, the applicant is providing Services to the manufacturing Tea unit registered as 100% EOU, hence the same decision is not applicable as the tea is manufactured goods classified under CSH 0902 under Head “Tea whether or not f

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packed tea manufactured by M/s. Unilever India Export Ltd. which comes to applicant's warehouse in packed form ready for tertial market.
c) The decision of Supreme Court in the case of Commissioner of C. Ex. Bolpur Vs. Ratan Melting and Wire Industries
Issue-Departmental Clarification vis-a-vis court Decision Binding nature of Circulars Contrary to Statutory Provisions having no Existence in law
Decision-wherein it has been held that a circular which is contrary to the statutory provision has really no existence in law. It is for the court to declare what the particular provisions of Statute Says and it is not for the Executive. Since CBECs Circular is in consonance with the provision of CGST/SGST Act, the ratio of Ratan Melting and Wire Industries is not applicable in the facts of applicant's case.
On going through the letter dated 11.05.2018 submitted by the applicant to Advance Ruling Authority along with the letter of M/s. Unilever Export dated 9.7.2014 mentioning the d

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ontentions made in ARA. During hearing Jurisdictional Officer, Sh. Sachin Ghagare, Asstt. Commr. Division-II (Swargate) Pune-II, CGST Commissionarate, Pune also appeared and made written submissions and contended that investigations against the applicant is already going on and therefore their application is required to be rejected. Further he was requested to produce documentary evidences in respect of initiation of investigation at the earliest. The applicant was also requested to submit their contentions and written submissions in this regard.
The application was admitted and called for final hearing on 24.04.2018, Sh. Suresh Singh C.A along with Sh. Chanshayam L Navalakha, Director and Sh. Bhushan Patil, C.A. appeared and written submissions and orally contended as per their written submissions. They were orally to give details of exact nature of product that was being stored, including photographs of the product, sample of bags in which it was stored along with markings or detail

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g unloading, packing, storage of agricultural produce. The Applicant is seeking the advance ruling in relation to whether exemption as per Serial No.54 of Notification No.12/2017 Central Tax (Rate) is applicable to the activity carried out by the company or not? The Notification 12/2017 is reproduced herein below.
54
Heading 9986
Services relating 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 by way of
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun dryings fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential c

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less the context otherwise requires, the Definition of agricultural produce for the purpose of Sr.54 of Notification No. 12/2017 under the GST law is as under-
(g) “Agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, 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;
In view of the above, we are required to ascertain if the goods being stored by M/s. Unilever India Export Ltd., in the warehouse of applicant would fall in the definition of 'Agricultural produce' as given above. To ascertain the exact nature of goods being stored in warehouse. we find that a letter received by the applicant from M/s. Unilever dated 09.07.2014 gives the details about the exact nature

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.
Assembly of Raw material as per Bled Order
Cross checking of assembled Tea
5.
Tipping of Tea over Magnetic Grid
Inspection while tipping
6.
Conveying under closed condition
 
7.
Vibratory sieving
Perforated Mesh : 3 mm
8.
Conveying thru bucket elevator to feed hopper 
 
9.
Transferring teas to Blend Drum & Blending
Under covered condition
10.
Conveying and drawing Blended Tea into Mobile Storage Hopper
Closed Hopper, Blended tea checked for sensorial and other Lab clearance
11.
Placing Mobile Hopper on machine chute having Mesh and Magnetic Grid
5000 Gauss Strength.
12.
Filling tea into Tea bags on Constanta Machine  
 
13.
Auto filling of Tea bags into Inner carton               
Online Quality checks for Tea bag Quality
14.
On line Lid closing of Inner carton
 
15.
On line Laser Coding on Inner carton
 
16.
On line over wrapping of

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processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use i.e. Lipton Pure and Simple 100s Tea bags. As such the impugned activity is a 'manufacture' as defined in clause (72) of section 2 of the GST Act. The final product considering various processes undertaken by M/s. Unilever cannot be considered as Agricultural Produce. Both the applicant as well as Jurisdiction Officer have cited several judgments in support of their contentions which we have already referred in their submissions portion but we find that the decision cited by the applicant are not applicable to the facts of the case and hence not discussed. However, the decision of Income Tax Appellate Tribunal, Kolkatta in the matter of Narendra Tea Co. (P) Ltd Vs. Assesse dated 20/07/2017 is a direct authority on the issue. In this case on reference by Division Bench, Special Bench was constituted and following question was refe

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ion u/s. 10B of the Act as prayed for. Further the judgments cited by the jurisdictional office namely Union of India Vs. Belgachit Tea Co. and Brook Bond Lipton India Ltd cited supra support the view that 'Tea' is a manufactured product and not agricultural produce.
Thus, we find that the goods being stored in the applicant's godown are not agricultural produce as per definition given in Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 and the same is reiterated by Board Circular No. 16/16/2017-GST issued under F No. 354/173/2017-TRU dated 15.11.2017,
05.  In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-30/2017-18/B-38
Mumbai, dt. 23.05.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1. Whether Exemption provided in s

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In Re: M/s. A.W. Faber-Castell (India) Pvt. Ltd.
GST
2018 (8) TMI 975 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (16) G. S. T. L. 121 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – AAR
Dated:- 23-5-2018
GST-ARA-31/2017-18-B-39
GST
SHRI B.V. BORHADE, AND SHRI 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 “the CGST Act and MGST Act”] by M/S. A W. Faber-Castell (India) Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question :
Whether the product of the applicant i.e. “Modelling dough' will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975.
At the outset, we would like to make it clear that the p

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alia engaged in the manufacture of various products taxable under GST law.
2. The present application is filed in respect of one of its products – “Modelling Dough” which is a specially manufactured semi-solid, clay-like structure to be used as a toy tor kids to make various shapes, things, caricatures of animals etc. It is made up of 'maida' i.e. 'refined wheat flour' or 'white flour', Modelling dough is usually supplied in packs containing multiple such dough in various colours to attract kid.
3. The applicant submits that there appears to be an anomaly in the Customs Tariff as well as in the GST Tariff Schedules in so far as 'modelling dough' is concerned. The term 'Modelling pastes, including those put up for children's amusement' finds a mention in Chapter Heading No. 34.07 as Tariff Item No. 34.07 00 10. “Modelling paste' of Chapter Heading No. 34 07 is specified under Sl. No. 63 of- Schedule-III to Notification No. 1/2017-Central Tax (Rate) dated 28 06.2017 as amended by Notif

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al nor any allied industrial product. Therefore, to classify the product in the concerned Section of Customs Tariff and applying the rate of tax applicable to Chemicals cannot be construed to be the intention behind the Tariff.
5. Furthermore, it has been recently brought to the applicant's notice that competitors of the applicant (who are branded players in the stationery items and children's goods sector) are clearing identically placed products under the category of 'Toys' by classifying the same under Chapter 95 (Heading No.95 03) of the Customs Tariff (under the GST regime) and charging CGST @ 6%. Thus, effective rate of GST on the said product is 12%.
6. The present ambiguity regarding product-in-question is because of the aforementioned factors and the mismatch usage and composition of the applicant product in relation to Chapter Heading No. 34.07 of the Customs Tariff The applicant's product may fall under Chapter 34.07 which covers 'modelling pastes'. However, the same produ

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option but to supply our product currently by charging CGST @ 9% in order to avoid any possible litigation with the department, whereas some of our competitors have already started charging CGST @ 6%, to take benefit of lower GST rates, which is affecting fair competition, not allowing a level playing field, resulting in loss of market share and financial loss to us. This can also cause confusion amongst consumers, as there are different GST rates being applied in the market for essentially the same product, under different classification / codes for different brands, in different distribution channels.
9. Under the aforesaid circumstances, the ambiguity regarding the applicable taxation rate on the product in question is affecting our business significantly and hitting our industry badly Under such circumstances, we reiterate our request to expedite the matter at hand and Issue a clarification regarding the same and also grant us with a personal meeting to represent our case in detai

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s under:-
“22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:”
(Emphasis Supplied)
A.4 The above referred section -can be vivisected into following essentials: –
a. A supplier shall be liable to be registered under CGST Act in the State or Union Territory, from where he makes taxable supply of goods or services or both;
b. If the aggregate turnover in the financial year exceeds rupees twenty lakh.
A.5 The Applicant submits that as on date, it is registered in Maharashtra and also making taxable supplies of goods from the same to its customers located in State of Maharashtra, Further, the turnover of the Applicant exceeds rupees twenty lakhs in the financial year. Given this, it is submitted that Applicant clearly satisfies to be 'applicant' in terms of s

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n respect of,
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(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 or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.”
Emphasis Supplied
A.8 In view of the above, it is submitted that advance ruling may be sought by the Applicant on the questions concerning classification of goods or services or both, on the question involving determination if anything done by the applicant with respect to a good or services or both amounts to or results in a supply of goods or service

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17, reads as under:
“96. (1) The Government shall, by notification, constitute an Authority to be known as the Maharashtra Authority for Advance Ruling :
Provided that the Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.
(2) The Authority shall consist of-
(i) one member from amongst the officers of central tax; and
(ii) one member from amongst the officers of State tax,
to be appointed by the Central Government and the State Government, respectively.
(3) The qualifications, the method of appointment of the members and the terms and conditions of their services shall be such as may be prescribed.”
Emphasis Supplied
A.11 The Applicant submits that in terms of the above referred section 96 of the Maharashtra Goods and Service Tax Act, 2017, the Government of Maharashtra has issued a Notification No. MGST-1017/CR 193/Taxation dated 24.10.2017, which constitutes this authority as Maharasht

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'MODELLING DOUGH' AS MANUFACTURED AND SUPPLIED BY THE APPLICANT ARE CLASSIFIABLE UNDER CHAPTER 95 OF THE CUSTOMS TARIFF AND COVERED BY SL. NO. 228 OF SCHEDULE-II TO NOTIFICATION NO. 1/2017-CENTRAL TAX (RATE) DATED 30.06.2017
C.1 In terms of Section 9(1) of CGST Act subject to Section 9(2), there shall be levied a tax called the Central Goods and Service Tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
C.2 The Central Government has issued Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 in exercise of the powers under Section 9(1), This Notification in Schedule I to VI specifies goods which will be levied to tax at the rate of 2.5%  9%, 14%

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or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):
 
 
 
3407 00 10

Modelling pastes , including those put up for children 's amusement
 
 
 
3407 00 90

Other
 
 
 
Chapter Heading No. 95.03
Tariff Item
 
Description of goods
Unit
Rate
 
 
 
 
Standard
Preferential Areas
1
 
2
3
4
5
9503
 
TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLL'S CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (“SCALE”) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT ; PUZZLES OF ALL KINDS
 
 
 
9503 00
–
Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds:
 
 
 
9503 00 10

Of wood
 
 
 
9503 00 20

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foresaid Notifications contains the following explanation:
(i)………………….
(ii)…………………..
(iii) “Tariff Item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
C.6 A perusal of the aforesaid provisions read with explanation to the Notification No. 1/2017-Central Tax (Rate) shows that in order to determine the rate of CGST leviable on the product in question, it is paramount to determine the classification or the product in question under Customs Tariff Act. 1975.
C.7 The Custom Tariff is generally based on the tariff classification adopted by World Cust

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and kaolin and are slightly greasy to the touch.
Other are mixtures of cellulose pulp and kaolin with binders.
These pastes are usually coloured and are presented in bulk or in cakes, sticks, plates. etc,
Assorted modelling pastes, including those put up in sets for the amusement of children, are also covered by this heading.”
 ………….emphasis supplied
C.9 From a perusal of the above, it is observed that the goods of Chapter Heading No 34.07 are preparations or plastics or plastic preparation generally used by artists or goldsmiths. Even those modelling pastes which are used by children for amusement purposes are classifiable under this Heading only. However, Chapter Heading No. 34.07 only covers goods made of plastics and not of other materials Therefore, it can be said that the modelling pastes that are used by children for amusement purposes and made specifically from plastics shall only be covered by Chapter Heading No 34.07,
C.10 However, it is clear that the mo

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only but the said definition is applicable throughout the nomenclature. Therefore, if any goods covered under Heading No. 3407 generally be preparations of plastics or plastics preparation shown content the ingredients from materials of Heading No.3901 to 3914. In the present case, the product in question is made entirely out of maida i.e. preparations of wheat flour and none of the contents/materials as covered under Heading No. 3901 to 3914 are present. Thus, the question of product in question Falling under Heading 3407 is clearly ruled out.
C.12 It is pertinent to note that the applicant's product i.e. Modelling Dough is a clay-like semi-solid product which is primarily made of 'maida' or refined wheat flour. Although it is made for the use of children as a growth stimulating, creativity toy and may be termed to be for the amusement of children; it is specifically made from edible substances including maida so as to make it safe for children and not have any harmful effects even i

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s Tariff which provides for 'Products of the Chemical or Allied Industries'. Section VI covers chemicals or allied industry products only and not children educational products. Therefore, it shall be wrong to classily the applicant's product which is an educational toy made of maida under Section VI of the Customs Tariff along with other products of Chemicals or other allied industries.
C.15 The principle of ejusdem generis specifies that like items should be treated likely i.e. goods of the same kind should be clubbed and treated similarly. Extending the same principle to 'modelling dough', it is submitted, that modelling dough should not be treated in law as to be of the same kind as other plastic preparations and chemicals. Rather, it is submitted, that the applicant's product i.e. modelling dough should be classified along with similar educational toys for kids and clubbed with the same for the purpose of taxation under GST.
C. 16 Chapter Heading No. 9503 covers toys of various k

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under the Chapter Heading No. 95.03 of the Customs Tariff Act, 1975 attracting CGST on supply ot- such goods @ 6% by virtue of Sl. No. 228 of Schedule-II to Notification No. 1/2017-CentraI Tax (Rate) dated 30.06.2017 as amended by Notification No. 41/20 17- Central Tax (Rate) dated 14.11.2017.”
03. CONTENTION – AS PER THE CONCERNED OFFICER
The relevant portion of the submission, as reproduced verbatim, could be seen thus-
“2. It is submitted at the outset that the applicant ought to have furnished all the relevant information and details in his application necessary to decide the classification issue. For determination of classification number of factors are required to be examined like raw materials/inputs used and their proportion; desired characteristics of the final product and in turn function, essential characteristics of different raw materials used /the purpose of using each input, manufacturing process, intended as well as alternate use of the product, manufacturing proces

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8(2) of the Central Goods and Services Act, 2017 of at least may be kept in abeyance till all essential information/material is produced before the Authority and made available to the Respondent.
4. With reference to said application of the applicant following further submissions are made as preliminary submissions and detailed response would be submitted at later stage after getting above discussed information from the applicant:-
a) It may be true that the product “moulding/modelling dough is manufactured by the applicant using wheat flour. But wheat flour used appears to be a base material. To enable any material to be used as 'moulding/nodelling dough', that too which shall be reusable, it must have elasticity. pliability and non perishable nature. These three characteristics appear to be essential for any material for using it as 'moulding/modelling dough'. Wheat flour/Maida does not contain any of these characteristics. As such mere use or wheat flour in product, even If predom

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ium. By itself, “alum” often refers to potassium alum, with the formula KAl(SO4) 2*12H 2O. Other alums are named after the monovalent ion, such as sodium alum and ammonium alum.
The name “alum” is also used, more generally, for salts with the same formula and structure, except that aluminium is replaced by another trivalent metal ion like chromium(III), and/or sulfur is replaced by other chalcogen like selenium. The most common of these analogs is chrome alum KCr(SO 4) 2*12H 2O. In some industries, the name “alum” (or “papermaker's alum”) is used to refer to aluminium sulfate Al 2(SO 4) 3*nH 2O. Most industrial flocculation done with “alum” actually uses aluminium sulfate. In medicine, “alum” may also refer to aluminium hydroxide gel used as a vaccine adjuvant ****
c) From above it appears that while manufacturing 'moulding /modelling dough' on commercial basis, certain chemical must be being used to give essential characteristics like elasticity, pliability and non perishable n

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nce the applicant has not provided vital details essential to determine classification, as discussed above at paragraph 2 above the application filed may be rejected or it shall not be admitted till the applicant furnishes full facts.
04. HEARING
The case was taken up for preliminary hearing on dt.28.03.2018 with respect to admission or rejection of the application when Sh. Nirav Karia, Advocate appeared and orally contended for admission of application as per their contentions made in the Advance Ruling application and additional written submissions made. Sh. S. S. Bhide, Superintendent GST/CX, Mumbai East Commissionerate, Mumbai Zone, Jurisdictional Officer appeared and made written submissions and orally stated that the applicant has not given detailed contents of the product and should not be therefore admitted till full details of product are given.
The application was admitted and a final hearing was held on dt.17.04.2018 when Sh. Nirav Karia, Advocate alongwith Sh. R. Nambira

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cks containing multiple such dough in various colours to attract kids.
During hearing, the applicant was asked to submit the ingredients of the product which have been informed as being thus –
CONTENTS
% CONSUMPTION
HYDONTOIN DMDM (PRESERVATIVE)    
**%
POLYSORBATE 80             
**%
MD-002- POTTASIUM DIHYDROGEN ORTHO PHOSPATE 
**%
MD-003(SODIUM CHLORIDE)
**%
MD-004- MAIDA
47.57%
MD-006-CALCIUM CHLORIDE DIHYDRATE
**%
MD-008- BUTYL STEARATE
**%
PETROLIUM JELLY -OP – 304
**%
CR-010-LIQUID PARAFFIN OIL    
**%
PC-005-SODWM BENZOATE
**%
PG-002-ALUMlNIUM SULPHATE
**%
HEATED DM WATER
34.58%
POLYBUTENE-950
**%
FLUORO ROYAL BLUE- IXT
**%
VANILLA SP FLAVOUR
**%
DRM-105 (2 PHYNOXY ETHANLO) – LOCAL
**%
TOTAL
100.00%
The Table above reveals that the ingredients consist of maida, water and chemicals. The percentages of various chemicals used by the app

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in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):
3407 00 10

Modelling pastes, including those put up for kg. 10% children 's amusement
3407 00 90

Other
Heading 9503
9503
 
TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLL'S CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (“SCALE”) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT ; PUZZLES OF ALL KINDS
9503 00
–
Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds:
9503 00 10

Of wood
9503 00 20

Of metal
9503 00 30

Of plastics
9503 00 90

Other
As can be seen, the CTH 34.07 covers modelling pastes and includes modelling pastes for children's amusement. While Heading 9503 is about toys. A toy is an object

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of 'Toys' by classifying the same under Chapter 95 (Heading No 95.03) of the Customs Tariff (under the GST regime) and charging CGST @6%.
* The applicant's product may pall under Chapter 34.07 which covers 'madelling pastes'. However, the same product is actually used as a 'toy' for kids and maybe more aptly covered under Chapter 95 of the Customs Tariff which covers Toys, games and sports requisites; parts and accessories thereof.
* The prevailing ambiguity has led to two separate Tariff Item Nos. being used for the product in question with contradictory usages thereby levying two different rates of CGST applicable on them. While some cautious sellers are charging CGST @ 9% on the product in question whereas some registered persons are using the ambiguity to charge CGST @ 6% only. The above ambiguity results in unfair market practices being adopted by certain registered persons in an attempt to reduce effective price of product and increase their market share and profits. Further

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o many other chemicals as given in table above are also added to it . Neither can “maida” alone be used for preparing the various shapes as various chemicals are needed to be added to “maida” for it to be used and reused as modelling dough for making the various shapes. These chemicals are needed to give the needful firmness, elasticity, plasticity and non perishability to the shapes. The dough needs to be mouldable and flexible to make the various shapes. There needs to be some safeguard against cracking, crumbling. [I GOT THIS FROM A PATENT RELATED ARTICLE – A MODELING DOUGH COMPRISING A POLAR POLYMERIC RESIN, WATER, A GELLANT, AND A FILLER PROVIDES A DOUGH RESISTANT TO FLAKING, CRACKING, AND CRUMBLING. SO NOT COPIED IT ENTIRELY]. In view thereof, the use of chemicals in the modelling dough is significant. And therefore, the product can very well fall in the Section VI for “Products of the Chemical or Allied Industries”.
Then we come to the Harmonized Commodity Description and Codin

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he Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
It is essential here to mark the difference in the words used. Chapter 39 says “plastics'  while Chapter 34 says ” plastic”. “Plastics” is not the same as “plastic”. The meaning of “plastic”  is not given by the HSN and nor the Customs Tariff Act of India. Hence, we refer to the meaning of “plastic” as normally understood thus –
We find that the word Plastic is a noun as well as an Adjective..
AS NOUN…..
noun: plastic; plural noun plastics
1. a synthetic material made from a wide range of organic polymers such as polyethylene, PVC, nylon, etc

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:
rigid
* offering scope for creativity.
“the writer is drawn to words as a plastic medium”
* relating to moulding or modelling in three dimensions. or to produce three-dimensional effects.
* “the plastic arts”
In view of the above meanings of the word PIASTIC and PLASTICS we find that in the HSN Explanatory notes of the CTH 3407 under the heading “Modelling pastes” it is stated that these are “Plastic Preparations” generally used by Artists or goldsmiths for making models and also by children for amusement purposes. Here in these explanatory notes it is apparent that the word “Plastic” used in phrase “Plastic preparations” is used as an Adjective which denotes the Plastic property of modelling pastes i.e. their malleability, mouIdability, shapability, pliability, flexibility etc as per synonyms of this property mentioned under its meaning above when used as an adjective.
From the extracts reproduced and detailed discussions above it is clear that the meaning of 'plastic” is

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“, The Notes Chapter 39 say that the expression 'Plastics' means those materials of headings 39.01 10 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage of being formed under external influence (usually heat and pressure, If necessary with a solvent or plasticiser) by moulding, casting, extruding_rolling or other process into shapes which are retained on the removal of the external Influence. Whereas Notes to Heading 3407 Say that modelling pastes are plastic preparations generally used by artists or goldsmiths for making models and also by children for amusement purposes.
Thus we find that the applicant in their contentions have taken “Plastics” and “Plastic” as one and the same and are therefore not able to be certain of the correct classification of their product which would be under CTH 3407 as per detailed discussions above once we are able to differentiate between the word “Plastic” and “Plastics”.
The impugned product is a

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r amusement of children, the Heading 3407 would be the correct classification. The description against CTH 3407 being applicable to the impugned product, we refrain from engaging ourselves in any exercise of what constitutes a “toy” and whether the impugned product is a toy”.
We find that the CTH 3407 is covered by the Schedule III of the Notification No. 1/2017-Central/State Tax (Rate) [as amended from time to time] thus –
63
3407
Modelling pastes, including those put up for children's amusement: Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
06. In View of the deliberations as held hereinabove, we pass an order as under :
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
No

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Commissioner of CGST & Central Excise, Varanasi Versus M/s R.P.L. Projects Ltd.
Service Tax
2018 (7) TMI 1786 – CESTAT ALLAHABAD – 2019 (25) G. S. T. L. 113 (Tri. – All.)
CESTAT ALLAHABAD – AT
Dated:- 23-5-2018
ST/Stay/70051/2018 IN APPEAL No.ST/70066/2018-CU[DB] – ST/A/71120/2018-CU[DB]
Service Tax
Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical)
Shri Mohammad Altaf, Assistant Commissioner (AR) for Appellant
Shri Prashant Shukla, Advocate for Respondent
ORDER
Per: Anil G. Shakkarwar
Heard learned A.R. on Stay Application. Revenue has sought stay of operation of order passed by learned Commissioner through which proceedings for demand of Service Tax were dropped. Since, the order is non executable, the stay application is rejected. Since the matter is covered by earlier decision of this Tribunal, appeal is taken up for final disposal with the consent of both the sides.
2. The present Appeal is filed by Revenue against O

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M/s NCL and M/s IGL and that the terms and conditions of the contract were for providing GTA Services to NCL and IGL and on the said service value NCL and IGL were paying Service Tax under reverse charge mechanism. They further submitted that the activity was shifting of coal from one place to another within the mining area of NCL and the service included transportation of coal in contractor‟s tipping trucks from the coal stockyard to Coal Handling Plant situated within the main premises of NCL and therefore, they contended that service provided by them was rightly covered under GTA Service and did not qualify the requirement of definition of „Cargo Handling Service‟. The Learned Commissioner held that none of the activities provided by the respondent to either NCL or to IGL fall under the definition of 'Cargo Handling Service' and therefore no service tax liability can be fasten on respondent under that category and also that the said service recipients were discharg

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Service provider is providing certain ancillary services such as loading/unloading, packing/unpacking, transshipment and temporary storage in the course of transport of goods by road then value of such ancillary services should be counted towards GTA Services. He has further submitted that learned Original Authority has relied on said CBEC Circular as one of the grounds for his decision. He has also submitted that the issue is covered by the decision of this Tribunal in the case of M/s Rungta Projects Ltd. Vs CCE reported at 2017-TIOL-3782-CESTAT.
6. On carefully considering the submissions from both the sides and after going through the joint “statement of facts and grounds of appeal” filed by revenue, we find that revenue could not satisfactorily establish that the transactions in the present appeal are not covered by the said clarification dated 05.10.2015 issued by CBEC. Further, revenue did not contradict the finding of the original authority that same service has been subjected

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Wavier of late fee on GSTR-3B for certain class of registered persons.
38/1/2017-Fin(R&C)(58) Dated:- 23-5-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
_
Notification
No. 38/1/2017-Fin(R&C)(58)
In exercise of the powers conferred by Section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the Government of Goa, on the recommendations of the Counc

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M/s. HDFC BANK LIMITED Versus Versus THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AND THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (6) TMI 1289 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P.(C). No.13691 of 2018
CST, VAT & Sales Tax
MR. P.B. SURESH KUMAR, J.
For The Petitioner : Sri Joseph Jerard Samson Rodrigues
For The Respondent : Sri. V.K.Shamsudeen (SR.GP) And Sr. Government Pleader:Sri.V.K. Shamsudheen
JUDGMENT
Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 (the Act). It is stated by the petitioner that in the return filed by them under the Act for the month of September 2015, the value of goods stock transferred was shown incorrectly by mistake. It is also stated by the petitioner that the said mistake has come to their notice only on receipt of the audit report under subsection (1) of Section 4

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ds thus:
“(2) Where any dealer detects any omission or mistake in the annual return submitted by him with reference to the audited figures, he shall file revised annual return rectifying the mistake or omission along with the audit certificate. Where, as a result of such revision, the tax liability increases, the revised return shall be accompanied by proof of payment of such tax, interest due thereon under sub-section (5) of section 31, and penal interest, calculated at twice the rate specified under sub – section (5) of section 31:
Provided that this sub-section shall not apply to a dealer against whom any penal action is initiated in respect of such omission or mistake under any of the provisions of this Act.”
Petitioner has not placed on record the audit report for the relevant year. The petitioner had earlier filed a writ petition as W.P.(C).No.6389/2018, the judges papers of which was called for and perused. The audit report of the petitioner for the relevant year was Ext.

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ut of time.
5. The learned counsel for the petitioner alternatively contended that in the light of the additional provisos added to the existing proviso to sub-section (2) of Section 42 of the Act in terms of Finance Act, 2018, the petitioner is entitled to prefer Ext.P1 application. The provisos added to the existing proviso to sub-section (2) of Section 42 of the Act reads thus:
“Provided further that those dealers who have filed audited statement of accounts and certificates under sub-section (1) will be allowed to revise the returns for the period up to June, 2017, in respect of defects of a technical or clerical in nature, having no effect on the sales turnover already conceded or the tax paid. Such dealers may apply for revision of their returns before the assessing authority on or before 30th June, 2018:
Provided also that this facility shall not be available to dealers against whom assessment proceedings have already been initiated based on such defects:
Provided also

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Waiver Of Late Fee Payable For Failure To Furnish Return In Form Gstr-3b By Due Date
22/2018-STATE TAX Dated:- 23-5-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION NO.22/2018-STATE TAX
[S.O. NO.40 (F.NO.VAKAR/GST/03/2018],
DATED 23-5-2018
In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations

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Notification to extend the time limit to conclude the inspection proceedings under RGST Rules, 2017.
F. 17 (131) ACCT/GST/2017/ 3564-3566 Dated:- 23-5-2018 Rajasthan SGST
GST – States
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
Order
Jaipur, Dated May 23, 2018
In exercise of the powers conferred by Section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), in order to ensure uniformity in the implementation of the provisions of the RGST Act across all

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Notified regarding waiver of late fee for failure to furnish return in Form GSTR-3B
F.1-11 (91)-TAX/GST/2018/4194-263 Dated:- 23-5-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(Taxes & Excise)
No.F.1-11 (91)-TAX/GST/2018/4194-263
Dated, Agartala the 23rd May, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017). the State Gove

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M. MAHESH PROPRIETOR, M/s. UNIVERSAL PLYWOOD Versus THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICE TAX DEPARTMENT), PERUMBAVOOR, THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AND THE ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, MUVATTUPUZHA
VAT and Sales Tax
2018 (5) TMI 1612 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P.(C).No.16625 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. N. Muraleedharan Nair And Smt. K. Hymavathy
For The Respondent : Sri. V. K. Shamsudeen (SR. GP) And MR. Sri. V. K. Shamsudheen
JUDGMENT
Petitioner is a registered dealer under the Central Sales Tax

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Pleader.
Having regard to the facts and circumstances of the case as also orders passed in similar cases, the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay in filing Exts.P3 and P4 appeals, within two months from the date of receipt of a copy of this judgment. Needless to say that if the delay in filing the appeals is condoned, Exts.P7 and P8 applications preferred by the petitioner for stay shall also be considered by the appellate authority within the aforesaid time. Needless also to say that until orders are passed as directed above in the applications for condoning the delay in filing the appeals or applications for stay

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VENUS HOME APPLIANCES PVT. LTD Versus THE COMMERCIAL TAX OFFICER KVAT CIRCLE-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1611 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P. (C). Nos.16651, 16698 And 16763 of 2018
CST, VAT & Sales Tax
MR. P.B.SURESH KUMAR, J.
For The Petitioner : Sri. Joseph Jerard Samson Rodrigues
For The Respondent : Sri. V.K. Shamsudeen (SR.GP) BY SR. Government Pleader:Sri.V.K. Shamsudheen
JUDGMENT
The issue arising for consideration in these writ petitions is common and as such, they are disposed of by this common judgment.
2. One and the same petitioner has instituted all the writ petitions. The petitioner is a registered deal

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ided for under Section 6A of the Act. The assessment orders are straight away under challenge in the writ petitions on the ground mainly that the same are vitiated for non-compliance of the principles of natural justice.
3. Heard the learned counsel for the petitioner as also the learned Government Pleader.
4. The learned counsel for the petitioner submitted that the petitioner is in possession of the documents evidencing despatch of goods covered by the Form-F declarations and had the assessing authority called upon the petitioner to produce the same, they would have certainly produced the same before the assessing authority.
5. In so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations

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M/s. GOLDEN TIMBERS Versus THE STATE TAX OFFICER-II, STATE GOODS & SERVICE TAX DEPARTMENT, 1ST CIRCLE, PERUMBAVOOR AND THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1610 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W. P. (C).No.16681 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.N.Muraleedharan Nair And Smt.K.Hymavathy
For The Respondent : V.K.Shamsudeen (SR. GP) AND Sri.V.K.Shamsudheen
JUDGMENT
Petitioner is a registered dealer under the Kerala Value Added Tax Act as also the Central Sales Tax Act. Exts.P1 and P2 are the assessment orders of the petitioner under the said statutes for the year 2014-'15. Aggrieved by Exts.P1 a

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M/s. BISMI TIMBER INDUSTRIES Versus THE STATE TAX OFFICER-II., STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR AND THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1609 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P.(C).No.16709 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : SRI .N. Muraleedharan Nair And Smt.K. Hymavathy
For The Respondent : V.K. Shamsudeen (SR.GP) And Sri.V.K. Shamsudheen
JUDGMENT
Challenging Ext.P1 assessment order under the Central Sales Tax Act (the Act), the petitioner preferred Ext.P2 appeal before the second respondent. There was a delay of 68 days in filing the appeal. Ext.P3 is the application preferr

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SUNIL JOSE Versus COMMERCIAL TAX OFFICER (NOW STATE TAX OFFICER), TATE GOODS AND SERVICES TAX DEPARTMENT, ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, THRIPUNITHURA, COCHIN
VAT and Sales Tax
2018 (5) TMI 1608 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W. P. (C).No.16735 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T.Emmanuel
For The Respondent : V. K. Shamsudeen (SR.GP) And Sri.V.K. Shamsudheen
JUDGMENT
Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It

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