Goods and Services Tax

GST – States – EXN-F(10)-14/2018-16/2018-State Tax – Dated:- 27-3-2018 – Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-14/2018 Dated: Shimla-2 the 27th March, 2018 Notification No. 16/2018-State Tax In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last d

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The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018. – GST – States – EXN-F(10)-14/2018-14/2018-State Tax – Dated:- 27-3-2018 – Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-14/2018 Dated: Shimla-2 the 27th March, 2018 Notification No. 14/2018-State Tax In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come

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dorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the

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eguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules. ; (vii) for rule 134, the following rule shall be substituted, namely:- 134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging,

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Goods and Services Tax – Input tax credit – GST payable on sale value of mineral purchased through e-auction – SC directed the Monitoring Committee to take necessary action to enable the lessee to cla

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 26-3-2018 Last Replied Date:- 3-5-2018 – Dear Experts, As per notification no 15 /18 dated 23/3/18, E-will is going to be implemented from 1st April again when most of trades are having issue of transport for dispatch of goods of March and other hand pressure of achieving turn over target due to year end closing. Kindly advise how to generate e-way bill later for the invoices issued on 30/31 March'18. In addition, there were materials of part load lying in transport godown which are dispatched by trades on or before 31st March but physically moved from transport godown after 1st April. – Reply By SANJEEV JADHAV – The Reply = Dear Sir, You have to issue E-way bill for all

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h you can generate eway bill. as regard goods lying with the transporter , you can update part A and let the transporter enter Part B detail and generate eway bill. – Reply By ashok amin – The Reply = Dear Mr Jadhav,I think your reply was ok. But regarding the preparation of invoices during the physical dispatch of the goods, there is some ambiguity.You had replied that we can prepare invoice and make e-way bill on the later date. But, again you highlighted that the invoice should be prepared while there is physical movement of the goods. The querist is having a problem regarding the dispatch of materials of those invoice which has been prepared on 30/31.03.2018 and the e-way bill to that effect.A request to clarify on that matter please. –

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Goods and Services Tax – GST – By: – Altamush Zafar – Dated:- 26-3-2018 – Following the discussions on my last article Confusions in GST Law: Part 1 with various people I feel that it is necessary to clarify certain concepts which might have become blurred after the implementation of GST and its roller-coaster ride till date. The first thing is that there are certain hierarchies in the legal texts. The Supreme is the Constitution of the Country then comes the Act, after that the Rules and Notifications and the last is Circulars. Apart from these there are Judicial Pronouncements by various Courts. As far as the Taxation is concerned the Act derives its power to levy tax from the Constitution. The Act cannot supersede the Constitution. It i

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the Government. Its purpose is to define how to carry out the provisions of the Act. The Government carries out various amendments in the Rules through Notifications from time to time. These two comes at the second level of hierarchy. The circulars and orders are issued by the Department of Revenue and in case of GST more specifically the Tax Research Unit of CBEC (The Indirect Tax Wing of Department of Revenue). The circulars and orders are more clarificatory and procedural in nature. The Circulars and orders by CBEC are always subject to the Act and Rules. The above mentioned Acts, Rules/Notifications, Circulars all have legal validity up to their extents. But now in GST regime there are certain information sources which are being treate

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formed a FAQ document which can be accessed on the CBEC's GST page. Many of the queries were concerning interpretation of Law. People have placed complete reliance on replies to such queries which is obviously not correct because all such FAQ documents whether by Government or any other Governmental or Professional bodies either ends or start with a very reassuring line – The replies quoted are only for educational and guidance purposes and do not hold any legal validity . The Government and various bodies themselves know that whatever these documents contain are just opinions even though based on the relevant laws. No taxpayer is bound by such replies. They should consider the opinions of Government, CBEC and various professional bodie

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Customs – PUBLIC NOTICE No. 12/2018-Customs – Dated:- 26-3-2018 – 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/09/01/2017-Cus.Tech.(PF-I) Date: 26.03.2018 PUBLIC NOTICE No. 12/2018-Customs Subject Customs – Refund of IGST on Export – Extension of date of SB005 alternate mechanism cases & clarification in other cases – Regarding. ***** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.09/2018 – Customs, dated 27.02.

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es having SB005 error have now greatly reduced due to continuous outreach done by the Board and increased awareness amongst the trade, but some exporters have nevertheless, have committed errors in filing invoice details in shipping bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for SBS filed up to 31.12.2017, it has been decided to extend this facility to those shipping bills filed till 28.02.2018. 3. Further, representations have also been received from: (i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that

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ST through an officer interface wherein the officer can verify and satisfy himself of the actual payment of IGST based on GST return information forwarded by GSTN. DG(Systems) shall open a physical interface for this purpose. 4. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https://www.icegate.gov.in/iceLogin/loginAction?) and approach the jurisdictional officer for rectification of errors referred at Para 3 above for expeditious disbursal of Refund. 5. Action to be taken in terms of the decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. (SUDHA KOKA) COMMISSIONER – Circular – Trade Notice – Public Notice – Instructions – Offic

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Customs – PUBLIC NOTICE No. 53/2018 – Dated:- 26-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOMS HOUSE MUMBAI – 400 001. F. No: S/16-Misc-54/2017-18 DBK Date: 26.03.2018 PUBLIC NOTICE No. 53/2018 Sub:- Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases-reg. CBEC vide Circular No.5/2018-Customs dated 23.02.2018 provided for an alternative mechanism with officer interface to resolve invoice mismatch cases (SB005

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2018 (7) TMI 1638 – AUTHORITY FOR ADVANCE RULING – KERALA – TMI – Classification of Demo Cars – whether the sale of 'demo cars' will fall under Rule 32(5) of the GST Rules, 2017? – The applicant seeks permission to withdraw the above application – Held that:- The application seeking advance Ruling is hereby dismissed as withdrawn. – CT/779/18-C3 Dated:- 26-3-2018 – Senthil Nathan S, IRS (Member, CGST) and N. Thulaseedharan Pillai, Member, SGST ORDER M/s. Popular Motor World (P) Ltd., Ernakulam

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2018 (7) TMI 1419 – AUTHORITY FOR ADVANCE RULINGS, HARYANA – 2018 (15) G. S. T. L. 117 (A. A. R. – GST) – Classification of goods – Battery’ for Mobile Handset – Under which of the chapter headings of the Customs Tariff Act, 1985, the said product “battery for mobile handsets’’, which is lithium-ion battery would be covered? – Held that:- Sub-heading 85076000, meant for lithium-ion battery, is more specific classification for the product under consideration and heading 85177090 is a general heading for parts of mobile phone. Hence, mobile phone batteries are covered under chapter heading 8507 – lithium-ion battery is classifiable under heading 8507,
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Whether it is included in the description “parts for manufacture of telephones for cellular networks or for other wireless networks”? – Held that:- Mobile phones are classifiable under heading 8517 and the parts of mobile phones are also classifiable under chapter heading 8517. However, it does not imply that any other goods, which a

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cturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 attracting GST Rate of 12% (CGST rate 6%, SGST rate 6%, IGST rate 12%).
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The product ‘Battery for Mobile Handset’, when sold to the customers other than mobile handset manufacturers who does not use the same in manufacture of mobile handset, will qualify to be classified under heading-8507 having description Electric accumulators, including separators thereof, whether or not rectangular (including square)”, attracting GST Rate of 28% (CGST rate 14%, SGST rate 14%) and IGST rate 28%. – ADVANCE RULING NO. 2 (IN APPLICATION NO. 2) Dated:- 26-3-2018 – Ms. Sangeeta Karmakar, Member CGST And Mr. Vijay Kumar Singh, Member SGST For The Applicant : Sh. Ashok Patil, GM, Sh. Rajeev Kumar, Officer Taxation And Sh. Rakesh Chatbar, C.A. (PoA) RULING BRIEF FACTS OF THE APPLICATION 1.1 M/s Epcos India Pvt. Ltd.. Plot No.32. Sector-5,HSIIDC Growth Center Bawal-123501,Rewari (Haryan

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h is used to connect the mobile handset and cannot be removed by the user. 1.4 Following questions have been framed by the applicant, seeking advance ruling. A. Whether the product Battery for Mobile Handset whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description Parts for manufacture of Telephones for cellular networks or for other wireless networks attracting GST Rate of 12% (COST rate 6%, SGST rate 6%, IGST rate 12%) as mentioned under Serial No. 203 of Schedule lI of the Notification No. 1/2017 Central Tax (Rate) dated 28 June, 2017. Serial No. 203 of Schedule Il of the Notification No. 35/ST-2 dated 30th June, 2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 203 of Schedule II of the Notification So. 1/2017 Integrated Tax (Rate) dated 28 June 2017. B.

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ble/non-separable from the mobile handset, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset, will qualify to be classified under heading 85 having the description Parts for manufacture of Telephones for cellular networks or for other wireless networks , attracting GST Rate of 12% as mentioned under Serial No. 203 of Schedule II of the respective notifications mentioned herein above under CGST Act. Haryana GST Act or IGST Act. However where the same is sold to the consumers who does not use it in manufacture mobile handset, would qualify to be classified under heading 8507 having description of Electric accumulators, including separators therefor, whether or not rectangular (including square) , attracting GST Rate of 28% (CGST rate 14%, SGST rate 14%, IGST rate 14%) as mentioned under Serial No. 139 of Schedule IV of the respective notifications mentioned herein above under CGST Act, Haryana GST Act or IGST Act. 1.6 In support of

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tioned herein above under (CGST Act, Haryana GST Act or IGST Act. 1.8 In support of their contentions, the applicant placed reliance on the judgment passed by the Hon ble Tribunal in the case of Commissioner of Cus. Bangalore v. Nl Micro Technologies Pvt. Ltd. [2014 (311) E.L.T. 458 Tri. Bang.)], wherein the Hon ble Tribunal held that It is common knowledge that cellular phone cannot function without a battery. If that be so, the battery has to be considered as accessory, if not part/component, of cellular phone… 1.9 (a) Based on the judgment state supra, the applicant has contended that Battery for mobile handsets whether the same is detachable/separable or non-detachable/non-separable from the mobile handset, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset, would qualify to be considered as a part of the mobile handsels and thus would attract GST Rate of 12% as mentioned under Serial No. 203 of Schedule II of the respective

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ng description Electric accumulators, including separators therefore, whether or not rectangular (including square) attracting GST Rate of 28% (CGST rate 14%. SGST rate 14%, IGST rate 14%) as mentioned under Serial No, 139 of Schedule IV of the Notification No. 1/2017- Central Tax (Rate) dated 28 June 2017, Serial No. 139 of Schedule IV of the Notification No. 35/ST-2, dated 30th June, 2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 139 of Schedule IV of the Notification No. 1/2017 – Integrated Tax (Rate) dated 28 June 2017. RECORDS OF PERSONAL HEARING – 2nd PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017 3. During the personal hearing held on 14.03.2018, the applicant reiterated the submission made vide their application dt,26.12.2017. DISCUSSIONS AND FINDINGS OF THE AUTHORITY 4.1 The questions raised before the Authority for Advance Ruling, have been elaborated in para 4.1 and 4.2 above. The first aspect to be decided in the instant case is, as to under whic

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used in mobile phones, is covered. Rules for interpretation of Customs Tariff read with Section 2 of the Customs Tariff Act, 1985, have to be considered. Rule 3 of these rules provide that where goods are, prima facie, classifiable under two or more headings, classification shall be under the heading which provides the most specific description shall be preferred to headings providing a more general description. In the instant case, lithium-ion mobile phone batteries, prima facie, appears to be covered under the following headings. 8507 ELECTRIC ACCUMULATATORS, INCLUDING SEPARATORS TH OR NOT RECTANGULAR (INCLUDING SQUARE) 8507 60 00 Lithium -ion 8517 TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR OTHER WIRELESS NETWORKS: OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VICE, IMAGES OR OTHER * \T c INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527

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onsidering eligibility as automobile parts, components and assemblies, for the purpose of MRP based valuation, CBEC, vide circular No.167/3/2008-CX.4 dt. 16.12.2008, clarified that all goods which are commonly known and sold in the trade as parts, components and assemblies are covered by the said entry , irrespective of their classification in the Tariff. It was further clarified that the term parts, components and assemblies of automobiles includes items like batteries, brake assembly, tyres, tubes and flaps, IC engines, ball bearing etc. Thus, it is established that it is not necessary that a part is to be classified in the same heading, in which the main item is covered. 4.5 In the case of State of Punjab v. Nokia India Pvt. Ltd. [2015(315)ELT162(SC), the Hon ble Apex Court ruled that part is that item without which the main item cannot be operated. 4.6 We also find force in the contentions raised by the applicant that a mobile phone cannot function, cannot be operated without a bat

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bile phone handsets, they qualify to be covered vide S.No.203 schedule II. In view of the above, we pass the following advance ruling. ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 5.A. The product Battery – for Mobile Handset whether it be separable or non-separable i.e.. whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description Parts for manufacture of Telephones for cellular networks or for other wireless networks attracting GST Rate of 12% (CGST rate 6%, SGST rate 6%, IGST rate 12%) as mentioned under Serial No. 203 of Schedule VI of the Notification No. 1/2017 Central Tax (Rate) dated 28 June, 2017, Serial No. 203 of Schedule II of the Notification No. 35/ST-2 dated 30th June,2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 203 of Schedule II of the Notification No. 1/2017 Integrated fa

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2018 (7) TMI 1332 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 142 (A. A. R. – GST) – Classification of goods – Brake Pad and Auto Parts – whether the goods to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST? – Held that:- The 'Brake Pads' manufactured by the applicant do not qualify under the ITC HSN 6813 since the heading clearly excludes the mounted frictional material and the product of the applicant is a result of frictional material mounted on metal sheets – the HSN heading 8708 classifies parts and accessories of motor vehicle of headings 8701 to 8705 which are in respect of Tractors (other than tractors of the type used on railway platforms), Motor vehicles for transport of 10 over more person, Motor cars and other Motor vehicles principally designed for the transport of person (other than those of headings 8702), including station wagons and racing cars, Motor Vehicles for transport of goods and special purpose motor vehic

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accessories of motor vehicles of heading 8701 to 8705 (other than tractors) attract 28% CST (14% CGST+14% HGST). – Advance Ruling No. 3 Dated:- 26-3-2018 – Sangeeta Karmakar (Member CGST) and Vijay Kumar Singh (Member SGST) Present : Sh. Pradeep Tayal, Chartered Accountant (POA) for the Applicant (ORDER OF ADVANCE RULING UNDER SECTION 98 OF CENTRAL GOODS & SERVICE TAX ACT, 2017 AND HARYANA GOODS & SERVICE TAX ACT, 2017) Vijay Kumar Singh. (Member) The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. Report of the Jurisdictional Officer The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9% CGST + 9% SGST) is for Frictional Material and articles thereof not mounted for brakes and the ITC HSN 8

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were heard in detail. They had no arguments in contradiction to the report of the jurisdictional officer. During discussions it was noticed that the applicant is a 100% EOU and manufactures 'Brake Pads' for motor vehicles which largely are exported out of India. These present had also produced several shipping bills pertaining to export of their goods during the financial year 2012-13 to 2014-15 where ITC HSN was initially mentioned as 6803 but on their subsequent request dated 17.02.2017, the office of Commissioner of Customs (Export), Tughlakabad, New Delhi, vide letter dated 19.01.2018 had allowed the HSN on these invoices to be corrected and changed to ITC HSN 8708-3000. Similar change was also allowed for correct classification of HSN from 8708-9900 to 8708-3000 in several shipping bills for the stated period. After thorough deliberations the decision was reserved on 21.03.2018 which is being released today. DISCUSSIONS AND FINDINGS OF THE AUTHORITY To understand the contr

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cle of headings 8701 to 8705 which are in respect of Tractors (other than tractors of the type used on railway platforms), Motor vehicles for transport of 10 over more person, Motor cars and other Motor vehicles principally designed for the transport of person (other than those of headings 8702), including station wagons and racing cars, Motor Vehicles for transport of goods and special purpose motor vehicles respectively. It is further noted that vide notification no. 1/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time and the corresponding State tax notification no. 35/ST-2, dated 30.06.2017 as amended from time to time, the parts and accessories of motor vehicles of heading 8701 to 8705 (other than specified parts of tractors) as classifiable under HSN 8708 attract 14% CGST & 14% HGST totaling 28% GST. ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 In the above backdrop of facts we proceed to pass the following advance ruling on the question of

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GST – States – AC/Export Cell/W-208/2017-18/ 345-349 – Dated:- 26-3-2018 – OFFICE OF THE SPECIAL COMMISSIONER, (KCS) GOVT OF NCT OF DELHI: DEPTT. OF TRADE & TAXES: 8th FLOOR VYAPAR BHAWAN I.P. ESTATE: NEW DELHI-110002. F.NO. AC/Export Cell/W-208/2017-18/ 345-349 Dated: 26-03-2018 CIRCULAR The Department of Trade & Taxes, (KCS branch) Govt. of NCT of Delhi had been issuing Letter of Undertaking (LUT) to zero rated supplier in terms of notification no-37/2017- Central Tax dt 4/10/17 and circular no 8/8/2017- GST dt 4/10/17 of Ministry of Finance, Govt of India, Central Board of Excise & Custom and Circular No F.N. AC/Export Cell/W-208/2017-18/566-571 dated 10/10/2017 issued by Dept. of Trade & Taxes, GNCTD. Now GSTN has start

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GST – States – 003/2018-GST – Dated:- 26-3-2018 – GOVERNMENT OF ASSAM ORDERS BY TILE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM : : KAR BHAWAN NOTIFICATION No. 3/2018-GST The 26th March, 2018 No.CT/GST-14/2017/97.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Month Last date for filing of return in FORM GSTR-3B (1) (2)

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2018 (4) TMI 583 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 395 (A. A. R. – GST), [2018] 2 GSTL (AAR) 49 (AAR) – Levy of GST IGST – high sea sale – supply from one country to another country without bringing the goods into India – goods sold to the company in USA, where goods sold are shipped directly from China to USA without entering India – On the sale of goods to the company in USA, where goods sold are shipped directly from China to USA without entering India – goods procured from China not against specific export order – sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India.
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Held that:- the integrated tax on goods imported into India shall be levied and collected at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962 i.e.-on the date determined as per provisions of Section 15 of the Customs Act, 1962.
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Circular 33/2017-Customs dated 01.0

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lands, after being procured from China, to customers, in and around Netherlands, as the goods are not imported into India at any point. – Application dated 29.01.2018 – CT/2275/18-C3 – Dated:- 26-3-2018 – Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST ORDER M/s. Synthite Industries Ltd, Synthite Valley, Kadayiruppu P O, Kolenchery, Ernakulam District, Kerala 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ. 2. They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplying the goods ordered by the customer in USA. The supplier in China, based on the request of the applicant, ship the goods directly to the customer in USA. In other words, the goods do not come to India. The Chinese supplier issue

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obtained necessary permission from Reserve Bank of India. The applicant wants to buy materials from a company in China in bulk and store it in the presidential warehouse in Netherlands for subsequent delivery to various customers in and around the country as small and medium lots based on demand. The material is not coming to India at any point. The Chinese supplier will invoice the applicant for which payment will be given in due Subsequently, the warehouse authorities will arrange split deliveries to their Various overseas customers as per their instructions. The applicant would issue invoice to the ultimate customers and collect the proceeds in foreign exchange. 4. The applicant in his application dated 29.01.2018 has raised following issues for determination by the Authority; 1. Whether on procuring goods from China, in a context where the goods purchased are not brought into India, is GST payable by them? 2. On the sale of goods to the company in USA, where goods sold are shipped

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turnover is more than ₹ 1500 crores. They have export trading house status granted by the Ministry of Commerce and Industry, Government of India. They mainly purchase spices such as pepper, ginger, cardamom, nutmeg, chillies, turmeric, etc as raw materials and extract them with solvents / chemicals to produce spice oleoresins. They are having manufacturing facilities at Kerala, Tami Nadu, Karnataka and Andhra Pradesh. The applicant submitted that around 80% of their turnover is from exports and the foreign customers place order for various products. 7. The applicant also submitted copies of the purchase order issued by them to the Chinese supplier; the Invoice issued by the Chinese supplier; the Bill of Lading from China to USA and the invoice issued by the applicant to their customer in USA. 8. On the basis of the facts disclosed in the application, the oral and written submissions made at the time of personal hearing and the documents produced during the personal hearing, it wa

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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; Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of Section 3 of the Customs Tariff Act, 1975, on the value determined under the said Act at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962. 10. The Customs Tariff Act, 1975 was amended by The Taxation Laws Amendment Act, 2017 by introducing sub-section (7) in Section 3 of the Customs Tariff Act, 1975 with effect from 01.07.2017 to enable collection of integrated tax on the goods imported. The relevant provisions of the amended Section 3 of the Customs Tariff Act, 1975 reads as follows; "(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent as is leviab

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ection (7) or the cess Referred to in sub-section (9). (12) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that Act. The relevant provisions of the Customs Act, 1962 are reproduced below; SECTION 12.: Dutiable goods. – (1) Except as otherwise provided in this Act, or any other law for the time being in force; duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act 1975, or any other law for the time being in force, on goods imported into, or exported from, India. (2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government. SECTION 15.: Date for determination of rate of duty a

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ng of the above provisions of the IGST Act, 2017, the Customs Tariff Act, 1975, and the Customs Act, 1962, it is evident that the integrated tax on goods imported into India shall be levied and collected at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962 i.e.-on the date determined as per provisions of Section 15 of the Customs Act, 1962. 11. When a question regarding the leviability of Integrated Goods and Services Tax [IGST] on High Sea Sales of imported goods and point of collection thereof was raised before the Central Board of. Excise and Customs [CBEC], the CBEC by Circular No. 33/2017-Customs dated 01.08.2017had clarified as follows; Subject: Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-regarding Reference has been received in the Board regarding clarity on Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported good

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also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017. 4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e. when the import declarations are filed before the Customs authorities for the customs clearance purposes for the first time. Further, value addition accruing in each such high sea sale shall form part of the value on which IGST is collected at the time of clearance. 5. The above decision of the GST council is already envisioned in the provisions of sub-section (12) of section 3 of Customs Tariff Act, 1975 inasmuch as in respect of imported goods, all duties, taxes, cessess etc shall be collected at the time of importation i.e. when the import declarations are filed before the customs authorities for the

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2018 (4) TMI 582 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 350 (A. A. R. – GST), [2018] 2 GSTL (AAR) 23 (AAR) – Scope of the term supply – whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act? – Held that: – From the plane reading of the definition of “business”, it can be safely concluded that the supply of food by the applicant to its employees would definitely come under clause (b) of Section 2(17) as a transaction incidental or ancillary to the main business – Even though there is no profit as claimed by the applicant on the supply of food to its employees, there is “supply” as provided in Section 7(1 )(a) of the GST Act, 2017. The applicant would definitely come under the definition of “Supplier” as provided in sub-section (105) of Section 2 of the GST Act, 2017.
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The recovery of food expenses from the empl

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ofit margin. 3. The applicant has further submitted that the service provided to the employee is not being carried out as a business activity. It is according to the provisions of the Factories Act, 1948. As per section 46 of the said Act, any factory employing more than 250 workers is required to provide canteen facility to its employees. The applicant detailed the work as follows:- a) The space for the canteen is provided by the Company, inside the factory premises. b) The cook is employed by the Company and is paid monthly salary. c) The vegetables and other items required for preparing the food items are purchased by the Company directly from the suppliers. d) The number of times, the Canteen facility is availed, each day, by the employees is tracked on a daily basis. e) Based on the details above, the expenditure incurred by the Company on the vegetables and other items required for preparation of food is recovered from the employees, as a deduction from their monthly salary, in p

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g questions to be determined by the authority for Advance Ruling. "Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act." 7. The authorised representative of the applicant was heard in the matter and the contentions raised were examined. 8. It is true that in the pre-GST period, vide Sl No. 19 and 19A of Notification No. 25/2012 ST dated 20.60.2012 as amended by Notification No. 14/2013-Service Tax dated 22.10.2013 the 'services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), including a canteen having the facility of air-conditioning or central air-heating at any time during the year' was exempted from service tax. But, there is no similar provision under the GST laws. 9. The term "business" is defined in Section 2(17) of the GST Act, which reads like this:-

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pply or service is for cash, deferred payment or other valuable consideration. " Even though there is no profit as claimed by the applicant on the supply of food to its employees, there is "supply" as provided in Section 7(1 )(a) of the GST Act, 2017. The applicant would definitely come under the definition of "Supplier" as provided in sub-section (105) of Section 2 of the GST Act, 2017. 11. The term 'consideration' is defined in Section 2(31) of the GST Act, 2017 which is extracted below: 'consideration' in relation to the supply of goods or services or both includes,- a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to,

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2018 (4) TMI 581 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 386 (A. A. R. – GST), [2018] 2 GSTL (AAR) 50 (AAR) – Rate of tax – standing rubber trees – applicant contends that the tax liability of timber and firewood/fuel wood is explained under HSN code 4401 and there is no direction to collect GST for standing trees of rubber trees which fall under HSN code 06. But, the State Farming Corporation is demanding 18% on live rubber trees – Held that: – under the contract of supply, growing crops, i.e., rubber trees are agreed to be severed before supply and hence, comes under the definition of 'goods'. Thus, standing rubber trees no longer remain as such. Therefore, it can only be treated as 'wood in rough form'.
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n Kerala. 2. The applicant has submitted that he had participated in the e-auction for cutting 6696 standing rubber trees from the State Farming Corporation Ltd., Vettithitta, a PSU under Central Govt. The applicant contends that the tax liability of timber and firewood/fuel wood is explained under HSN code 4401 and there is no direction to collect GST for standing trees of rubber trees which fall under HSN code 06. But, the State Farming Corporation is demanding 18% on live rubber trees. The tax liability of GST coming to effect only when the standing trees are cut down and separated into timber/wood and fuel wood/fire wood as the case may be. 3. The applicant further contends that the rubber trees are soft wood and cannot be used for cons

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-12-2017 hence as per the W.A.No.245/2018 of Hon 'ble High Court for clarifying the GST rates. (2) Both taxable rate of CGST and SGST for Standing Rubber Trees and Firewood. " 6. The authorised representative of the applicant was heard in the matter and the contentions raised were examined. 7. As per the terms and conditions in the e-tender of State Farming Corporation, the contractor should cut and remove the trees from the estate. Further, no other trees or fuel wood in the estate are allowed to be cut down or removed. As per the definition of goods in Section 2(52) of CGST Act, 2017 , "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops. grass and thi

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GST – States – KA.NI.-487/XI-9(42)/17 – Dated:- 26-3-2018 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION No.KA.NI.-487/XI-9(42)/17-U.P.GST Rules-2017-Order-(120)-2018 Lucknow: Dated: March 26, 2018. In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2018 Short title and commencement 1. (1) These Rules may be called the Uttar Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of rule 117 2. In

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oods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, 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 at 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

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from time to time. Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with 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-wa

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rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, 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

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conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-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 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 G

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ier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1: Provided that when the information has been furnished 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 me

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the details in Part B of FORM GST EWB-01, if required. Explanation 1.-For the purposes of this rule, the relevant date shall mean the date on which 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 informat

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n-motorized conveyance; (c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas in the State 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, as specified in the Schedule appended to notification No. KA.NI.-2-837/XI-9(47)/17-U.P.Act-1-2017-Order-(07)-2017 dated 30-06-2017 as amended 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 s

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ort 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 semi-precious stones; precious metals and metals clad wi

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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 e-way bill (a) tax inv

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im in this behalf: 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. ; Amendment of rule 138C 6. In the said rules for 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 i

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alue of Goods A.8 HSN Code A.9 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle 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 regist

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me of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or Union Territory tax Cess Penalty payable Integrated tax Central tax 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 un

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2018 (4) TMI 204 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 6 (Ker.) , [2018] 2 GSTL 126 (Ker) – Detention of goods – case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same – Held that: – The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India – the first respondent is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W. P. (C). No. 10147 of 2018 Dated:- 26-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner :

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ame. The petitioner, therefore, seeks appropriate directions in this regard, in this connection. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India. In the circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent to complete the adjudication provided for under Section 129 of the statutes referred to above, after affording the petitioner an opportunity of hearing, within a week from the date of production of a copy of this judgment. Ordered accordingly. – Case laws – Decisions – Judgements – Orders – Tax Management I

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GST – States – ACCT/TP/GST/Noti/500-516-40/2018 – Dated:- 26-3-2018 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Rail Head, Jammu Notification No. 40 In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, l, Commissioner, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corre

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Customs – 50/2018 – Dated:- 26-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707. S/12-Gen-790/2017-18 DBK (JNCH) Date: 26.03.2018 PUBLIC NOTICE NO. 50/2018 Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface -reg. In continuation of Public Notice No. 29/2018 dated 26.02.2018 regarding alternate mechanism for the process of IGST refund in invoice mis-match cases, attention of all the exporters and their agents in the jurisdiction of the Jawaharlal Nehru Custom House (JNCH) is invited to CBEC Circular No. 08/2018-Customs dated 23.03.2018. 2. Earlier, the facility was available for shipping bill

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2018 (3) TMI 1453 – KERALA HIGH COURT – TMI – Release of detained goods – Rule 140(1) of the Kerala GST Rules, 2017 – Held that: – the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes – It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to them forthwith. – W. P. (C). No. 10588 of 2018 Dated:- 26-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri .S. Anil Kumar (Trivandrum) And Sri. M. RAJAGOPAL For The Respondent : Sri.N.Nagaresh, Assistant Solicitor General And Sri. V. K. Shamsudheen JUDGMENT Petitioner seeks release of the goods detai

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GST – States – CCT/26-2/2017-18/30 – Dated:- 26-3-2018 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes __ Notification No. CCT/26-2/2017-18/30 In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the said Act ), read with sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3

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GST – 38/12/2018 – Dated:- 26-3-2018 – Circular No. 38/12/2018 F. No. 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 26th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on issues related to Job Work Various representations have been received regarding the procedures to be followed for sending goods for job work and the related compliance requirements for the principal and the job worker. In view of the difficulties being faced by the taxpayers and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as the CGST Act ) hereby

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3. 2[It may be noted that the responsibility of keeping proper accounts of the inputs and capital goods sent for job work lies with the principal. Moreover, if the time frame specified under section 143 for bringing back or further supplying the inputs / capital goods is not adhered to, the activity of sending the goods for job work shall be deemed to be a supply by the principal on the day when the said inputs / capital goods were sent out by him. Thus, essentially, sending goods for job work is not a supply as such, but it acquires the character of supply only when the inputs/capital goods sent for job work are neither received back by the principal nor supplied further by the principal from the place of business / premises of the job worker within the specified time period (under section 143) of being sent out. It may be noted that the responsibility for sending the goods for job work as well as bringing them back or supplying them has been cast on the principal.] 4. With respect t

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job worker is expected to work on the goods sent by the principal and whether the activity is covered within the scope of job work or not would have to be determined on the basis of facts and circumstances of each case. Further, it is clarified that the job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work. 6. Requirement of registration for the principal/ job worker: It is important to note that the provisions of section 143 of the CGST Act are applicable to a registered person. Thus, it is only a registered person who can send the goods for job work under the said provisions. It may also be noted that the registered person (principal) is not obligated to follow the said provisions. It is his choice whether or not to avail or not to avail of the benefit of these special provisions. 6.1 3[Doubts have been raised about the requirement of obtaining registration by job workers when they are located in the same State

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ead with clause (iii) of the Explanation to the said section in a financial year vide notification No. 10/2017 – Integrated Tax dated 13.10.2017 as amended vide notification No 3/2019- Integrated Tax, dated 29.01.19. Therefore, it is clarified that a job worker is required to obtain registration only in cases where his aggregate turnover, to be computed on all India basis, in a financial year exceeds the threshold limit regardless of whether the principal and the job worker are located in the same State or in different States.] 7. Supply of goods by the principal from job worker s place of business / premises: Doubts have been raised as to whether the principal can supply goods directly from the job worker s place of business / premises to its end customer and if yes, whether the supply will be regarded as having been made by the principal or by the job worker. It is clarified that the supply of goods by the principal from the place of business / premises of the job worker will be rega

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ed by the principal, containing the details specified in rule 55 of the CGST Rules. This rule has been amended vide notification No. 14/2018-Central tax dated 23.03.2018 to provide that a job worker may endorse the challan issued by the principal. The principal is also required to file FORM GST ITC-04 every quarter stating the said details. Further, as per the provisions contained in rule 138 of the CGST Rules, an e-way bill is required to be generated by every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees even in cases where such movement is for reasons other than for supply (e.g. in case of movement for job work). Further, the third proviso to rule 138(1) of the CGST Rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal located in one State/Union territory to a job worker located in any other St

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oviso to rule 138(1) of the CGST Rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where goods are sent by a principal located in one State/Union territory to a job worker located in any other State/ Union territory. It may also be noted that as per Explanation 1 to rule 138(3) of the CGST Rules, where the goods are supplied by an unregistered supplier to a registered recipient, 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. In other words, the e-way bill shall be generated by the principal, wherever required, in case the job worker is unregistered. 8.4 Clarification: On conjoint reading of the relevant legal provisions, the following is clarified with respect to the issuance of challan, furnishing of intimation and other documentary requirements in this regard: (i) Where goods are sent by pr

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the job worker: The job worker should send one copy of the challan received by him from the principal while returning the goods to the principal after carrying out the job work. (iv) Where the goods are sent directly by the supplier to the job worker: In this case, the goods may move from the place of business of the supplier to the place of business/premises of the job worker with a copy of the invoice issued by the supplier in the name of the buyer (i.e. the principal) wherein the job worker s name and address should also be mentioned as the consignee, in terms of rule 46(o) of the CGST Rules. The buyer (i.e., the principal) shall issue the challan under rule 45 of the CGST Rules and send the same to the job worker directly in terms of para (i) above. In case of import of goods by the principal which are then supplied directly from the customs station of import, the goods may move from the customs station of import to the place of business/premises of the job worker with a copy of th

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sent by him to one or more job worker or from one job worker to another and its return therefrom. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act. 9. Liability to issue invoice, determination of place of supply and payment of GST: 9.1 Issues: Doubts have been raised about the time, value and place of supply in the hands of principal or job worker as also about the issuance of invoices by the principal or job worker, as the case may be, with regard to the supply of goods from principal to the recipient from the job worker s place of business / premises and the supply of services by the job worker. 9.2 Legal provisions: As mentioned earlier, section 143 of the CGST Act provides that the inputs/capital goods may be sent for job work without payment of tax and unless they are brought back by the principal, or supplied from the place of business / premises of the job worker within a period of one / three years, as the case may be, it would be

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He shall issue an invoice at the time of supply of the services as determined in terms of section 13 read with section 31 of the CGST Act. The value of services would be determined in terms of section 15 of the CGST Act and would include not only the service charges but also the value of any goods or services used by him for supplying the job work services, if recovered from the principal. Doubts have been raised whether the value of moulds and dies, jigs and fixtures or tools which have been provided by the principal to the job worker and have been used by the latter for providing job work services would be included in the value of job work services. In this regard, attention is invited to section 15 of the CGST Act which lays down the principles for determining the value of any supply under GST. Importantly, clause (b) of sub-section (2) of section 15 of the CGST Act provides that any amount that the supplier is liable to pay in relation to the supply but which has been incurred by t

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es as his additional place of business or if the job worker is registered. Since the supply is being made by the principal, it is clarified that the time, value and place of supply would have to be determined in the hands of the principal irrespective of the location of the job worker s place of business/premises. Further, the invoice would have to be issued by the principal. It is also clarified that in case of exports directly from the job worker s place of business/premises, the LUT or bond, as the case may be, shall be executed by the principal. Illustration: The principal is located in State A, the job worker in State B and the recipient in State C. In case the supply is made from the job worker s place of business / premises, the invoice will be issued by the supplier (principal) located in State A to the recipient located in State C. The said transaction will be an inter-State supply. In case the recipient is also located in State A, it will be an intra-State supply. (iii) Suppl

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or capital goods are neither returned nor supplied from the job worker s place of business / premises within the specified time period, the principal would issue an invoice for the same and declare such supplies in his return for that particular month in which the time period of one year / three years has expired. The date of supply shall be the date on which such inputs or capital goods were initially sent to the job worker and interest for the intervening period shall also be payable on the tax. If such goods are returned by the job worker after the stipulated time period, the same would be treated as a supply by the job worker to the principal and the job worker would be liable to pay GST if he is liable for registration in accordance with the provisions contained in the CGST Act read with the rules made thereunder. Further, there is no requirement of either returning back or supplying the goods from the job worker s place of business/premises as far as moulds and dies, jigs and fix

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the job work services if he is registered. 11. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 12. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) ********* Notes 1. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as "2. As per clause (68) of section 2 of the CGST Act, 2017, job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly. The registered person on whose goods (inputs or capital goods) job work is performed is called the Principal for the purposes of section 143 of the CGST Act. The said section which encapsulates the provisions related to job work, provides that the registered principal may, without payment of tax, send inputs or capital goods to

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goods were sent out by him. Thus, essentially, sending goods for job work is not a supply as such, but it acquires the character of supply only when the inputs/capital goods sent for job work are neither received back by the principal nor supplied further by the principal from the place of business / premises of the job worker within one/three years of being sent out. It may be noted that the responsibility for sending the goods for job work as well as bringing them back or supplying them has been cast on the principal." 3. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as "6.1 Doubts have been raised about the requirement of obtaining registration by job workers when they are located in the same State where the principal is located or when they are located in a State different from that of the principal. It may be noted that the job worker is required to obtain registration only if his aggregate turnover, to be computed on all India basis, i

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year exceeds the threshold limit regardless of whether the principal and the job worker are located in the same State or in different States." 4. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as "(i) Supply of job work services: The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at the time of supply of the services as determined in terms of section 13 read with section 31 of the CGST Act. The value of services would be determined in terms of section 15 of the CGST Act and would include not only the service charges but also the value of any goods or services used by him for supplying the job work services, if recovered from the principal. Doubts have been raised whether the value of moulds and dies, jigs and fixtures or tools which have been provided by the principal to the job worker and have been used by the latter for providing job work services would be included in

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ance for the time being." 5. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as "9.6 Thus, if the inputs or capital goods are neither returned nor supplied from the job worker s place of business / premises within the specified time period, the principal would issue an invoice for the same and declare such supplies in his return for that particular month in which the time period of one year / three years has expired. The date of supply shall be the date on which such inputs or capital goods were initially sent to the job worker and interest for the intervening period shall also be payable on the tax. If such goods are returned by the job worker after the stipulated time period, the same would be treated as a supply by the job worker to the principal and the job worker would be liable to pay GST if he is liable for registration in accordance with the provisions contained in the CGST Act read with the rules made thereunder. It may be noted that

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Customs – PUBLIC NOTICE NO. 15/2018 – Dated:- 25-3-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 F. No. P3/06/2017 – A.M. (Pt.l) Date: 25.03.2018 PUBLIC NOTICE NO. 15/2018 Sub:- Refund of IGST on Export – Extension of date in SB005 alternate mechanism cases & clarifications in other cases – reg. Attention of Importers, Exporters, Customs Brokers and Members of Trade is invited to this office Public Notice No 09/2018, dated 26 C2 2018 issued on the basis of Board's Circular No. 5/2C18-Customs, dated 23.02.2C18 which provided for an alternative mechanism with officer interface to resolve Invoice mismatch cases for Shipping Bills filed upto 31.12.2017 Although the cases having

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continuance of transference copy of Shipping Bill. Board has examined and agreed to the proposal of field formations that in lieu of transference copy of Shipping Bill either the final Bill of Lading issued by the Shipping Lines or written confirmation from the Custodian of the gateway port may be treated as a valid document for the purposes of integration with the EGM. (ii) Exporters that by mistake they have mentioned the status of IGST payment as NA' instead Of mentioning "P" in the Shipping Bill. in other words, the exporters have wrongly declared that the shipment is not under payment of IGST, despite the fact that they nave paid the IGST As a one time exception, Board has decided to allow refund of 'CST through is an

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2018 (6) TMI 458 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 345 (A. A. R. – GST) – Classification of goods – Polished/Processed limestone slabs – In which Chapter the commodity called “Polished/Processed limestone slabs” falls? – Under which HSN Code the above commodity comes? – Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530? – Can it be classified under any of the HSN Codes 2515/2516/2521? – Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?
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Held that:- It is very clear from the explanatory notes given for heading 25.15, 25.16 & 25.21 that stones which are roughly trimmed or merely cut by sawing or otherwise into blocks or slabs of a rectangular shape are classifiable in headings 25.15 or 25.16 and the blocks or slabs which have undergone the process of polishing are not classifiable under

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ication in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advance ruling on the following issues: (i) In which Chapter the commodity called "Polished/Processed limestone slabs" falls? (ii) Under which HSN Code the above commodity comes? (iii) Can it be classified as "Mineral substances not elsewhere specified or included" which is mentioned under HSN Code 2530? (iv) Can it be classified under any of the HSN Codes 2515/2516/2521? (v) Can it be retained under HSN Code 25 with inaugural phrase of "Goods not mentioned elsewhere" as mentioned at the start of column of 5%? 2. The applicant submitted the application in Form GST ARA-01 and Statement containing the applicant's interpretation of law &relevant facts and requested for advance ruling on classification of "Polished/Processed limestone slabs". They have submitted a copy of Challan evidencing payment of application fee of ₹

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; CUT done on a SLAB of same size. In economic terms also any of the two processes combined together cannot match a single process of SAWN which is allowed in written form under HSN Code 2516. Selling price wise and quality wise also there is a huge difference in these both varieties of stones and their cheap polish slabs are mostly used in low budget housing needs. These cheap quality Polish stones are also a last resort for a customer to select from. c) Processed or Mirror Polished Marble/Granite SLABs have also not been taken out of Chapter 25 which is evident from the Notification No. 41/2017 issued after GST Council's Guwahati meeting held on 10-11-2017. The rate of GST on these stones have been reduced from 28 to 18 classifying under the same chapter of 25. It does mean that without mentioning of word POLISH or any other process for Marble/Granite under description column, they have been retained in Chapter 25 only and further bear a meaning of such as Polished, Cut etc. Like

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y of Judges of SC so far and the matter is still sub-judice before a larger bench now. And their commodity in its raw form suffers additional juicy fiscal burden in the form of ROYALTY at the hands of Mining authorities of State Government. The process of expensive and luxurious category Marble/Granite is very complex in comparison to their Polish slabs; to such an extent that processing expenses incurred only on SAWN process of Granite/Marble is 2-4 times higher than the entire material cost of Processed Limestone slab itself of same surface area. e) Hence, finally it was submitted that at any angle it is appropriate that their commodity called "Polished/Processed limestone slabs" should not be taken out from chapter 25. Therefore, in light of their submissions they request the advance ruling authority to declare that POLISHED or PROCESSED LIMESTONE SLABS comes under any of the HSN Codes of Chapter 25. 4. The applicant is seeking advance ruling in respect of classification o

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Stone; plastering materials, lime and cement are dealt with. As per the chapter notes to chapter 25, the headings of this chapter covers mineral products only in the crude state. Minerals which have been otherwise processed (e.g., made up into articles by shaping, carving etc,) generally fall in latter chapters(for example, chapter 28 or 68). 7. The heading 25.15 covers Marble, Travertine, Ecaussine and other Calcareous Monumental or Building stone of an apparent specific gravity of 2.5 or more and Alabaster whether or not roughly trimmed or merely cut and is restricted to the stones specified, presented in the mass or roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular(including square) shape. Blocks, etc., which have been further worked, i.e., bossed, dressed with pick, bushing hammer or chisel, etc., sand-dressed, ground, polished, chamfered, etc., are classified in heading 68.02. 8. The subheading explanatory notes for subheading 2515.11 are

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ape. 9. Similarly, the subheading explanatory notes for subheading 2515.12 are given below: To fall in this subheading, the blocks and slabs which have been merely cut by sawing must bear discernible traces of the sawing (by wire strand or other saws) on their surfaces. 10. The heading 25.16 covers Granite, Porphyry, Basalt, sandstone and other monumental or Building stones, whether or not roughly trimmed or merely cut, by sawing or otherwise into blocks or slabs……… The stones of this heading may be shaped or processed in the same ways as the stones of heading 25.15 (including building limestone or Portland stone) and that stones in shapes identifiable as road or paving setts, flagstones or curbstones are classified in heading 68.01 even if merely shaped or processed as specified in the text of this heading. 11. The heading 25.21 covers limestone flux and limestone and other calcareous rocks commonly used for the manufacture of lime or cement, not being building or monu

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slate) which has been worked beyond the stage of the normal quarry products of chapter 25. The heading therefore covers stone which has been further processed than mere shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring by sawing(square or rectangular faces). The heading thus covers stone in the forms produced by the stone-mason, sculptor, etc., viz: (A)……….. (B) Stone of any shape (including blocks, slabs or sheets), whether or not in the form of finished articles, which has been bossed (i.e., stone which has been given a "rock faced" finish by smoothing along the edges while leaving rough protuberant faces), dressed with the pick, bushing hammer, or chisel, etc., furrowed with the drag-comb, etc., planed, sand dressed, ground, POLISHED, chamfered, moulded, turned, ornamented, carved, etc. The heading therefore includes not only constructional stone (including facing slabs) worked as above, but also articles such as steps, co

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Goods and Services Tax – Started By: – RadheyShyam Mangal – Dated:- 24-3-2018 Last Replied Date:- 13-5-2018 – As per Section 20 of the CGST Act, input tax credit on account of IGST Credit can be distributed by Input Service Distributor as IGST or CGST. As per Rule 39(e) of CGST Rules, which prescribes procedure for distribution of credit by Input Service Distributor, says input tax credit on account of IGST can be distributed as IGST itself. The GSTR-6 available online has one loophole i.e. it

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