Goods and Services Tax – E-Way Bill Rules shall come into force w.e.f. 1.4.2018 – However, where the consignor or the consignee has not generated the e-way bill, the transporter shall be exempted from
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Goods and Services Tax – Due dates for filing FORM GSTR-3B further extended for the months of April to June, 2018 – TMI Updates – Highlights
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Goods and Services Tax – Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018 – TMI Updates – Highlights
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Goods and Services Tax – GST – Dated:- 23-3-2018 – The month-wise consolidated figures of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government since July 1, 2017 is as under: (Amount in Rs. Crores) Month Collection August, 2017 93,590 September, 2017 93,029 October, 2017 95,132 November, 2017 85,931 December, 2017 83,716 January, 2018 88,929 The GST collections have increased in the months of Ja
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Goods and Services Tax – Started By: – SURESH PATEL – Dated:- 23-3-2018 Last Replied Date:- 23-3-2018 – Dear Sir,Our unit is Established IN SEZ, & We are manufacturer of API Bulk drug, and its a new unit and first time going to purchase Ethanol from local vendor for manufacturing API and using as raw material. The questing is, is there Imposed Excised duty? if exmpted, which section or rule or any notifications? Pl provide notification.If there excise duty ..what is the percentage?Pl reply,
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Goods and Services Tax – Started By: – MUNIRAJ SRINIVASAN – Dated:- 23-3-2018 Last Replied Date:- 9-4-2018 – Dear Sir,My client has raised Tax invoice before 31st Mach 2018 but material has to dispatch after ist April 2018 what is legal provision for this transaction – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per rule 46 (b) of CGST Rules, 2017 an invoice issued by a taxable person has to have a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; Therefore if the invoice is raised before 31.3.2018 and goods are removed o
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are invited to comment after considering the following Time of supply of goods As per section 31 of the CGST Act, 2017 an invoice for supply of goods needs to be issued before or at the time of removal of goods for supply to the recipient where the supply involves movement of goods. However, in other cases, invoice needs to be issued before or at the time of delivery of goods or making available goods to the recipient. Supply of goods shall be earliest of the following dates:- Date of issue of invoice by the supplier. If invoice is not issued, then the last date on which supplier is legally bound to issue the invoice with respect to the supply. Date on which supplier receives the payment. – Reply By Ganeshan Kalyani – The Reply = say invoi
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DGFT – Amendments to Foreign Trade Policy 2015-2020 – Extension of Integrated and Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation and EPCG scheme till 01 .10.2018 – Notification – TMI Updates – Highlights
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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 23-3-2018 Last Replied Date:- 23-3-2018 – Dear sir,Does aggregate turnover includes exempted turnover to take registration or any changes to the definition of aggregate turnover and also any changes to turnover in state – Reply By KASTURI SETHI – The Reply = For the purpose of obtaining registration under GST, aggregate turnover includes exempt supplies also. As per Section 2(6) of CGST Act:- [Aggregate turnover shall include the
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-3-2018 – The first financial year of GST regime is coming to an end next week on 31.03.2018. This is also the year of transition or migration of old indirect tax regime (VAT, Service Tax, Central Excise and other taxes) into goods and services tax regime (GST). Accordingly, the current financial year 2017-18 is crucial for transitional events as well as carry forward of balances including input tax credit and various compliances which may have ramifications and monetary impact in future for tax payers. Here are few events which ought to be verified, documented and suitable action taken: Re-check all due dates and compliances as dates for payment, filing etc were extended
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nd. This is more important in case of Government contracts and continuous supply cases. The correctness of input tax credit and transitional credit may be ascertained by way of an independent or internal supervisory due diligence. If required, credit reversal may be done. Any adjustments in accounts, invoices etc can be done now before 31st March, 2018 so that all balances are correctly carried forward and books of accounts are clean of any past error / adjustment w.e.f. 1.4.2018. Proper inter-account / ledger reconciliations may be done. Verification and valuation of closing stock as on 31.03.2018 ought to be done Taxpayers should also ensure compliance with anti-profiteering law to avoid possible penal action, once books are closed. – Art
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Goods and Services Tax – GST – By: – Mallikarjuna Gupta – Dated:- 23-3-2018 – Goods and Service Tax is implemented in India from 1st July 2017 and the major feature or the advantage of GST is the availability of seamless credit of taxes across the supply chain and rationalization of the tax rates. To ensure that the trade and industry passes the same to the end consumer, the Government has introduced the Anti-Profiteering provision wide section 171 of the CGST Act 2017. As per Section 171, sub-section (1) Any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. . In the erstwhile tax regime, input tax credit was not available for all the taxpayers for all the taxes like Central Excise taxes input tax credit was not available to a distributor or a retail trader and similarly Service Tax input credit was not available to the VAT taxpayers. This has resulted in an
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7. Profit is the reward for the risk undertaken by the entrepreneur and it is legitimate but antiprofiteering is unjust enrichment of customers benefits. Anti-profiteering is not a new concept in India or across the globe, it is time-tested and implemented across the globe at one point in time and in India also we had similar provisions in the state of West Bengal. We have taken a clue from various countries which have implemented GST / VAT Across the globe and based on that Anti-profiteering provisions are given in the law. There are various models followed governments across the globe and the two major ones are Net Profit Method – implemented and followed in Malaysia, in this model the net profit percentage is frozen pre-rollout of GST and the same is maintained post-rollout. This ensured that the input tax credit benefit is passed on to the end consumer. Unit Price Method – implemented and followed in Australia and in this, the unit profit per unit is pre-determined and the same is
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ar provision is there in the Australian anti-profiteering where prices can be escalated by 10% to factor such cases. A few days back there were bills which were going viral in the social media that the prices have been jacked in spite of the reduction in the tax rates, this can be amounted to anti-profiteering by many in the public domain, the real fact will be known only after the investigation are completed by the concerned authorities. To ensure that the trade and industry pass the benefits of reduction of tax rates as well as the additional input tax credit benfit, the government has notified the Anti-Profiteering Rules in Chapter XV from Rule 122 to 137 of the CGST Rules 2017. The government has also released a form for filing of the complaint. Though the form is released for the filing of the complaint, it is very complex and the common man cannot file it as it asks for the breakup of the taxes under Central Excise, VAT etc., which the end customer will not be aware of it. The fo
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ng a proper investingtion and the confirm the same. The complaint has to be investigated by the Director General of Safe Gaurds within a period of three months and if addiontal time is required, the same has to be extened by the Stannding Committee for another period of maximum three months. Once the investigation is completed by the Director General of Safeguards, the report is forward to the National Anit-Profiteering Authority (NAPA). The NAPA consists of 5 members, one of them is the Chairman and the other four are Technical Members. NAPA has to conclude on the complaint received from the Director General of Safeguards within a period of three months from the date of receipt of the report. The NAPA will give an opportunity to for both the parties for hearing and after that it confirms the benefit is not passed on, the order is issued with any of the following recommendations the reduction of the prices Ask the registered taxpayer to return the execs amount charged with 18% interest
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by the government again Have dual MRP method of prices one pre-GST and another Post GST, as this will give more transparency to the consumers. Similar case for tax rate reductions. For the benefit of the trade and industry, there should be a provision for including the price increases also which are beyond the control of the trade and industry. The government can also monitor the same with the transaction data it has from the monthly returns filed under GST for the price comparison. The industry should also maintain the proper information for support of the price determined by them and should be reviewed from time to time considering the tax rates impact. It is really a herculean task but not an impossible task to determine the reduction of the cost on account of additional ITC in the supply chain, reduction of taxes and taxes subsumed in GST. Many of the taxpayers are of the assumption that there is no change in the pricing as they were taking ITC in the erstwhile tax regime and now a
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for a long time. The loyalty of the customer shifts from the brand I to brand H of company A Ltd. This is one of the products I have seen in the departmental store for the reduction of the GST, this is how this company is publicizing the price reduction. It is a known fact that cost of acquisition the customer is very high and retaining the customer is also high. Here the cost benefit analysis is also not required as it is a statutory obligation and also as part of the corporate governance it has to adhered. Anti-profiteering is not to be seen as anti-business but it can be used as a tool to improve the market share and profitability on account of volumes and lesser spend on the marketing costs. This benefit is available only for the corporates who act proactively and the early adopters. Industry should follow these points to avoid receipt of notices from director general of safeguards Pass on the benefit of the tax rate, where ever applicable, in case of reduction of tax rates, the MR
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2018 (8) TMI 1323 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 519 (Guj.) – Rectification of an order of assessment – Case of petitioner is that the income from restaurant was exempt from tax – rejection of rectification application on the ground that this is not a case for exercising such powers of rectification – Held that:- The Assistant Commissioner has not stated why according to him what the petitioner pointed out was not an apparent error. Secondly, we are informed that the petitioner had, by way of abandoned caution, also filed an appeal. The question of circumventing the appeal route is therefore does not arise.
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The Assistant Commissioner is requested to pass fresh order of rectification application of the petitioner and specifically comment on the petitioner's contention that though his income from restaurant business was exempt and so treated for part of the period under consideration, the same was added for the remaining part which was an apparent error – rectificati
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he said order on 13.12.2017 in which, the petitioner took up only one contention viz. that the petitioner's income from restaurant was exempt from tax. The Adjudicating authority did recognize this fact for the financial years 2011-12 to 2013-14. However, when it came to the later period viz. financial years 2014-15 till September 2016, the exemption was totally ignored. As a result of this, sizeable amount of restaurant income was added to the taxable value of the petitioner's turn over. 4. The Adjudicating authority, by the impugned order, rejected such an application. He noted the statutory provision enabling the competent authority to rectify his own order subject to certain conditions. He was however, of the opinion that this is not a case for exercising such powers of rectification. According to him, a mistake can be rectified only if it is apparent from the record. His observations were as under: It can be seen from the above provision, if the matter has been considered
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e read into provisions of section 74. 5. Perusal of the above portion would show that the application of the petitioner was rejected on two grounds. Firstly, that there was no error apparent on the face of the record which could be rectified and secondly, entertaining such an application for rectification would circumvent the limitation period in case of a person who had missed the bus of filing of appeal. The Assistant Commissioner has not stated why according to him what the petitioner pointed out was not an apparent error. Secondly, we are informed that the petitioner had, by way of abandoned caution, also filed an appeal. The question of circumventing the appeal route is therefore does not arise. 6. Under the circumstances, impugned order is set aside. The Assistant Commissioner is requested to pass fresh order of rectification application of the petitioner and specifically comment on the petitioner's contention that though his income from restaurant business was exempt and so
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2018 (7) TMI 332 – CESTAT KOLKATA – TMI – Benefit of SSI Exemption – Irregular availment of CENVAT credit – Principles of natural justice – Held that:- The Commissioner (Appeals) by the impugned order observed that the appellants were not entitled to receive the benefit of small scale exemption without refuting the figures as mentioned in the adjudication order – It appears that the Commissioner (Appeals) passed the order without examining the records at length and therefore, such an order cannot sustain in the eye of law – Apparently, the adjudicating authority had given the detailed finding with examination of records and documents which has not been refuted by the department and such order is to be restored.
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Appeal allowed – decid
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,44,884/- for the period from 2007-08 to 2011-12. The adjudicating authority dropped the proceedings initiated under the SCN. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) disallowed the cenvat credit and also confirmed the demand of service tax along with interest and imposed penalty. Hence, the appellant filed this appeal. 3. Heard both sides and perused the appeal records. 4. It appears from the show-cause notice that on scrutiny of the records, it was found that there were certain irregularities on availment of cenvat credit. The appellant contended that they had paid the interest and the penalty and therefore, as per section 73(4A) of the Finance Act, 1994 there is no requirem
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h payment and prayed for waiver of show cause notice by letter dated 12.09.2012 to the investigating team. After considering the facts and the relevant law at length, the adjudicating authority dropped the proceedings. 5. On the other hand, the Commissioner (Appeals) by the impugned order observed that the appellants were not entitled to receive the benefit of small scale exemption without refuting the figures as mentioned in the adjudication order. It appears that the Commissioner (Appeals) passed the order without examining the records at length and therefore, such an order cannot sustain in the eye of law. Apparently, the adjudicating authority had given the detailed finding with examination of records and documents which has not been re
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GST – States – NO.16/2018-STATE TAX – Dated:- 23-3-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION NO.16/2018-STATE TAX [NO.04/2018-C.T./GST], Howrah, DATED 23-3-2018 In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the r
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GST – States – 16 /2018 — State Tax – Dated:- 23-3-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 16 /2018 – State Tax Naya Raipur, 23rd March, 2018 No. F-10- 15/2017/CT/V (30) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Chhattisgarh 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 befo
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Amending the SGST Rules, 2017(Third Amendment Rules, 2018). – GST – States – F-10- 15 /2017/CT/V (28) – Dated:- 23-3-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 14/2018 – State Tax Naya Raipur, 23rd March, 2018 No. F-10- 15 /2017/CT/V (28) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on t
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orker 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 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted; (iii) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:- "(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation
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e 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: – "c. any other person alleging, under sub-rule (l) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.", (vi), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- "Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by ra
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2018 (5) TMI 700 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (12) G. S. T. L. 403 (A. A. R. – GST) – Exemption from GST – supply of cereals, pulses and flour – sale under the brand name or not – Whether the subject goods, proposed to be sold under Stream 1, where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as 'not bearing a brand name', and, accordingly eligible for exemption from GST in terms of relevant entries to N/N. 2/2017 Central tax (Rate) dated 28th June 2017 and, the corresponding entries under N/N. 2T2017-lntergrated tax (Rate) dated 28th June 2017 and N/N. 2/2017-State Tax (Rate) dated 29th June 2017)?
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Whether the subject goods proposed to be sold under Stream 2 (refer Annexure I), where the package of the subject goods would have a declaration mentioning the name and registe
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r, it also includes a combination of colours. In the present case, we see that the packaging for both the Streams would be using a combination of colours from the logo of the Aditya Birla Group. And we see that the name Aditya Birla also appears on the package. The name “Aditya Birla” is more than sufficient to establish an identity with the goods.
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The observation as to whether the brand name appears in entirety or in parts does not appear at all cannot be the chief criterion; primary focus has to be on whether an indication of a is conveyed in the course of trade between such specified goods and some person using the mark – In the present case, the applicant also has a family of customers purchasing from the More Stores and associating the Brand with some quality standards. Thus, the customers are aware of the More brand as well as the products of the More brand which are available in the More Stores alongwith products of other manufacturers. Therefore, a new strategy, all of a
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2. – GST-ARA-13/2017/B-16 Dated:- 23-3-2018 – B.V. BORHADE AND PANKAJ KUMAR (MEMBER) PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-13/2017/B-16 Mumbai, dt. 23/03/2018 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 Aditya Birla Retail Limited, the applicant, seeking an advance ruling in respect of the following questions: 1. Whether the subject goods, proposed to be sold under Stream 1 (refer Annexure I), where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as 'not bearing a brand name', and, accordingly eligible for exemption from GS
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alue Daily , Superior and Choice , for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preference can be constructed to be a brand name for the purpose of the Exemption Notifications? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/ MGST Act would be mentioned as being under the GST Act . 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- Annexure 1 – STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S
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is the registered trademark of Aditya Birla Management Corporation Pvt. Limited, under the Trade Marks Act, which trademark has been licensed to the Applicant for specified purposes. 3. The subject goods are either processed and packed 'in-house' by the Applicant (Stream l) or are procured in processed and packed form from third party vendors (Stream 2). The modus operand/ followed by the Applicant in respect of the said transaction streams, and, the nature of details disclosed on the packaging of the subject goods under such streams is as follows: (i) Stream 1- Subject goods processed and packed in-house by the Applicant: The Applicant procures unprocessed food products from various vendors and undertakes processing and packing in its own units. Such processing would generally involve sorting, quality assessment, grading etc. The subject goods would thereafter be sold by the Applicant from its More Stores. The list of subject goods which are sold under Stream 1, together with
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d the registered trademarks viz. 'More trademarks' and the Aditya Birla' logo. A sample package thereof is enclosed as Exhibit D. It is relevant to note that some of the subject goods are sold by the Applicant in different quality variants, determined based on various parameters including the quality or size of grains or seeds, nature of processing undertaken, nutritional content, sourcing, etc. It therefore becomes essential for the Applicant to have appropriate disclosures on the package of such subject goods so as to enable the customers to identify and buy products based on their requirements, budget and preferences. Therefore, in respect of such subject goods, under both streams, the package also bears a declaration which acts as a quality indicator (e.g. whether the product is of standard quality, premium quality or superior quality). 4 In the State of Maharashtra, the Applicant sells the subject goods under Stream 1 and Stream 2 from around twenty five More Stores lo
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ne 2017 ('SGST Rate Notification'), the supply of subject goods, When put up in unit containers and infer alia bearing a 'registered brand name', attract GST at the rate of 5%. The Applicant, in respect of supply of the subject goods under either strems, is presently discharging GST at the rate of 5%. 6. It is relevant to note that the requirement to have specific declaration on the package of the subject goods, as regards its manufacturer, is a statutory requirement in terms of the Legal Metrology Act, 2009 read with the Legal Metrology (Packaged Commodity) Rules, 2011, and, the Food Safety and Standards Act, 2006 read with Food Safety and Standards (Packaging and Labelling) Regulations, 2011, the relevant extracts of which legislations [collectively referred to as Subject Statutory Provisions ] are provided below- Legal Metrology Act, 2009 Section 18 Declarations on pre-packaged commodities.- (1) No person shall manufacture, pack, sell, import distribute, deliver, off
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lling) Regulations, 2011 Chapter-2- Packaging and Labelling 6. Name and complete address of the manufacturer- (i) The name and complete address of the manufacturer and the manufacturing unit if these are located at different places and in case the manufacturer is not the packer or bottler, the name and complete address of the packing or bottling unit as the case may be shall be declared on every package of food. 7. The Applicant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely 'More trademarks ' and the 'Aditya Birla' logo. The proposed packaging of subject goods under both streams would accordingly bear the following – Subject goods sold under Stream 1 :- The packaging would bear only details of the Applicant as the manufacturer, as mandated under the Subject Statutory Provisions. – Subject goods sold under Stream 2:- The packaging would bea
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ly a quality indicator and that it indicates that the product is of a superior quality. The sample artwork for the packages intended to be adopted for the subject goods to be sold under Stream 1 and Stream 2 are annexed herewith as Exhibit E and Exhibit F respectively. 8. Vide this Application, the Applicant is seeking an advance ruling on the question of applicability of certain Notifications in respect of the subject goods intended to be sold by the Applicant in the proposed packaging, which issue is more particularly described in Annexure Il hereto. Annexure II – STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS REQUIRED I. Submissions of Applicant 1.1 The applicant's submissions as regards the two questions raised in the present application are set out herein under. Question I – Where the packaging of subject goods merely mentions the name and registered address of the manufa
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supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017). 65. 1001 Wheat and meslin other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] For the purposes of the exemption notification, the terms unit container , brand name and registered brand name have been defined to mean as follows: (i) unit container means a package, whether large
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e time being in force in any other country The range of cereals, pulses, etc. (subject goods), being supplied by the Applicant are covered under the various headings sub-headings of Chapter 10 to the First Schedule to the Customs Tariff Act, 1975. The said goods would be covered under different serial numbers of the Exemption Notifications. However, as the conditions for applicability of the exemption are similar for each of such serial numbers, for ease of reference and for brevity, Sr.No.65 of the CGST Notification is reproduced above. 1.4. In terms of the relevant entries to the CGST Notification, the exemption thereunder would be available to supplies of the subject goods where the following conditions are satisfied: a) Where the subject goods fall under the tariff item, sub-heading, heading or Chapter as specified in the column (2) of the CGST Notification, and; b) Where the subject goods are other than those put up in unit containers, and bearing a registered brand name; Or beari
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onditions is not met, the goods would be eligible for the said exemption. For example, where the subject goods are put up in unit containers but do not bear a 'registered brand name' or a 'brand name on which an actionable claim or enforceable right in a court of law is available the same would fall within the purview of the Exemption Notifications. 1.8. In Applicant's case, under both Stream 1 and Stream 2, the subject goods would be put up in a unit container. The Applicant would be eligible for the said exemption where the declarations made on the package of the subject goods sold under Stream I and Stream 2 do not bear (a) 'registered brand name 'y or, (b), 'brand name on which an actionable claim or enforceable right in a court of law is available ' 1.9. The definition of the term registered brand name'. as provided in the CGST Notification, covers brands which were registered under the specified legislations as on 15th May 2017. Considering tha
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resent Application, the question merely being examined is whether the said goods bear a 'brand name ' in respect of which an actionable claim or an enforceable right is available under the court of law. 1.11. On plain reading of the aforesaid provision, it is evident that bearing a brand name IS a pre-requisite to the subsequent determination of whether 'an actionable claim or enforceable right in a court of law is available' in respect of such brand name. Where the subject goods do not bear a brand name, such subsequent determination would not arise. 1.12. In terms of the above meaning, a name or a mark would become a 'brand name for the purpose of the CGST Notification, only when the following conditions are satisfied: (i) When such name or mark is used in relation to specified goods; and (ii) When such name or mark is used for the purpose of indicating a connection in the course of trade between such specified goods and the person using the name or mark, With or
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manufacturing and selling it. It is the brand name Maggie' that indicates a connection in the course of trade between the goods and the person using such name. (ii) The product 'Milk Chocolate' is manufactured and sold by Mondelez India Foods Private Limited, under the brand name 'Cadbury Dairy Milk'. It is evident that the brand name indicating a connection in the course of trade between the product, namely 'Milk Chocolate' is 'Cadbury Dairy Milk' and not 'Mondelez India Foods Private Limited' Reliance in this regard is placed on the decision of the Hon'ble Supreme Court in the case of Astra Pharmaceuticals (P) Ltd. vs Collector of C. Ex, Chandigarh [1995 (75) E.L.T. 214 (S.C.)], wherein, the Hon'ble Court, while examining the scope of certain Central Excise Notification inter alia noted that brand name is invariably a word or a combination of a word and letter or numeral by which the product is identified and asked for. 1.13. With t
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added sugar or other sweetening matter. 2001.10 -Put up in unit container and bearing name 8% 2001 90 -Other -Nil As regards this case, it is relevant to note the following: -The issue under consideration was the the classification of goods under sub-heading 2001.10 Of Chapter 20 of the Central Excise Tariff (where the conditions required to be fulfilled were, (i) that the product must be put up in unit containers, and (ii) the same must bear a brand name), or, sub-heading 2001.90 of the said chapter (which covered Others ) – The assessee was engaged in the manufacture of vegetable preparation i,e, French Fries and Frozen foods. They had been using two types of packaging for the sale of their product. First packing carried the name Inland Valley along with other details, i.e. the name and registered address of the manufacturer, while the second packing bore all Other details except the words Inland Valley , They classified their first packing under sub-heading No. 2001.10 and cleared
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e of the manufacturer. If the name of the manufacturer were to be a brand name then this would mean, that there would be no unbranded unit container at all in law and distinctiveness of T.H. 2001.10 would be meaningless. 9. Furthermore the definition of the words brand name shows that it has to be a name or a monograms which is used in relation to a particular product and which establishes a connection between the product and the person. This name or mark etc. cannot, therefore, be the identify of a person itself. It has to be something else which is appended to the product and which establishes the link. 11. There is a value attached to the brand name, value which has been recognized in the tariff entry by providing for levy pf excise duty on goods bearing a brand name. It may be that the application had deliberately omitted the brand name in selling the French Fries to avail of the nil rate of tariff. This cannot detract from the consequences which would follow in law. If the assesse
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ifically. It is well settled that in terms of Article 141 of the Constitution of India, the law laid down by the Hon'ble Supreme Court is binding on all the Courts and authorities In the country. Accordingly, in terms of the above decisions of the Hon'ble Supreme Court, mere mention of the name and address of the manufacturer as per the requirement under the Subject Statutory Provisions, without actually printing the brand on the product packaging, would not render the product as bearing a brand name 1.14. In this regard, reliance is further placed on the decision of the Courts on similar issue, in the following cases: (i) In the case of CCEx. vs CESTAT Chennai, [2015 (318) ELT 238 (Mad)], the issue pertained to denial of SSI exemption on account of the assessee clearing manufactured goods using the superscription manufactured and packed by SVS & Sons ; which was contended to be an affixation of brand name by the Department. The Hon'ble Madras High Court while taking no
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me would amount, to affixing brand name is accepted, then all the goods containing manufacturer s name would be branded goods which highly illogical. In fact in respect of the packaged goods, there are statutory requirements that the manufacturer s or packer s name and address should be indicated on the packages of the goods under slandered of Weights & Measures Act, 1976 and the rules made thereunder. Indicating the names and address of the manufacturer on the packages cannot be construed as affixing the brand name. In addition to the above, reference is made to the following circulars: (iii) Circular No. 1031/19/2016-CX, dated 14th June 2016, which was issued as regards the levy of Excise duty on readymade garments and made up articles of textiles bearing brand name or sold under a brand name having retail sale price of ₹ 1,000 or more. The Board Vide the said circular clarified that merely where readymade garments or made ups are sold, has a say M/s. XYZ Sons, the readymad
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declared on the packaging of such products in terms of the Subject Statutory Provisions. The declaration of such name of the manufacturer packer would not necessarily establish a connection in the course of trade between the goods and the person actually selling the goods (i.e. the principle on whose behalf the goods are manufactured). Therefore to proceed on the basis that the declaration or name of manufacturer as per the Subject Statutory Provisions, could be construed as 'brand name ' would be erroneous. 1.16 Accordingly, based on the above analysis, it can be said that mere mention of the name of the manufacturer and / or packer, which is a statutory requirement, onto the packaging of subject goods, without actually affixing the company logo, cannot render the product to be construed as bearing a 'brand name . 1.17. The supply of subject goods under Stream I should accordingly be leviable to GST at 'Nil' rate in terms of the relevant entries in the Exemption No
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on Marketed by Aditya Birla Retail Limited' is made onto the packaging of the products, without actually affixing the logo / brand of Aditya Birla Retail Limited, the same would not amount to branding of subject goods. 1.20. Reliance in the above regard is further placed on the following decisions: (i) In the case of CCEx. vs West Bengal Chemical Industries Limited, [2006 (200) E.L.T. 68 (Tri. – Kolkata)], the issue under consideration was as to whether the declaration, Marketer by Mother Dairy on the packaging of mineral water sold by the assessee, could be construed to be sold under a brand name (which meaning is similar to the meaning provided to the term under the Exemption Notifications). The Hon ble Tribunal therein held that such a declaration indicating that a product is marketed by Mother Dairy cannot be said to be a 'brand name . (ii) In the case of CCEx. vs Paul Aquomin & Foods (P) Ltd., [2009 (244) E.L.T. 278 (Tri. – Kolkata)], on a similar issue, the decision o
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rand name' for the purpose of the Exemption Notifications?: 1.22. As stated, for some of the subject goods, the package would also bear a certain declaration by using common/generic words for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences. Such declarations made on the package by inter alia using common/generic words viz. 'Value 'Choice' and Superior' are only aimed at creating a clearly identifiable distinction between different quality versions of the same product. Considering that the said terms would therefore not indicate any connection in the course of trade between the Applicant and the products, but would only reflect its quality versions, the same would not qualify as brand name'. 1.23. In this regard, it is also relevant to refer to Section 9 of the Trade Marks Act, which lays down the 'absolute grounds of refusal of registratio
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ions inter alia using common/ generic terms viz- 'Choice 'and Superior', for reflecting the quality of the subject goods, cannot be construed to be 'brand name ' for the purpose of the Exemption Notifications. The supply of subject goods would therefore attract GST at 'Nil' rate in terms of the relevant entries to the Exemption Notifications, as specifically highlighted under Exhibit G to this Application. 1 25. Accordingly, based on the above submissions and analysis thereof, it can be concluded that the subject goods proposed to be sold under Stream I and Stream 2, can be considered to be not bearing a 'brand name' and would accordingly be eligible for exemption from GST in terms of relevant entries to the Exemption Notifications. 2. Prayer In the light of the above, the Applicant prays that the questions referred to this Hon ble Authority be decided in the affirmative, holding the following: (i) The subject goods proposed to be sold by the Applica
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the quality of the product/ variant of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences cannot be construed to be a brand name' for the purpose of the Exemption Notifications. Exhibit A 1. List of subject goods which are sold under Stream I Sr.No. Brand Product description HSN Code 1. Bajra 100821020 10082920 2. Barley 10039000 3. Basmati Rice 10063020 4. Boiled Rice 10063010 5. Brown Rice 10062000 6. Jawar 10082910 10082110 7. Maize 10059000 8. Rags 10082930 10082130 9. Rice-Others 10063090 10. Wheat 10019910 2. Location of Applicant s Sr. No. Location 1. Bangalore 2. Delhi 3. Hyderabad 4. Pune 5. Chennai 6. Cochin 7. Kolkata Exhibit C List of subject goods which are sold under Stream 2 Sr.No. Broad Product description HSN Code 1. Barley 10039000 2. Boiled Rice 10063010 3. Rice-Others 10063090 4. Maze 10059000 5. Brown Rice 10062000 Exhibit G Classification of subject goods under the corresponding entries t
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of that person. In Applicant's case, the subject goods are presently sold under the brand name 'More' from its 'More' Stores. However, from the More' stores, several similar products, manufactured by different companies, are also sold. Such products may or may not be bearing a brand name. The present package of the products inter alia bearing the 'More 'trademarks are enclosed as Exhibit B (page 21-22) and Exhibit D (page 24-25) of the ARA. Sample pictures of the 'More' stores is enclosed herewith as Annexure G. Customers of the subject goods who enter the 'More stores to purchase the subject goods, associate the subject goods with the 'More' brand name, and, do not necessarily associate/connect the subject goods with the name of the Applicant. Accordingly, it is the 'More' trademarks which establishes a connection in the course of trade between the subject goods and the Applicant. The definition itself indicates that brand na
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is enclosed as Annexure I. As evident, this strictly holds true in case where the product is eponymous to the manufacturer, which is not the case of the Applicant. Other key submissions Question Submissions Question 1 (a) It is a settled law, inter alia in terms of the following decisions that mentioning of the name of the manufacturer on the package of a product, in terms of statutory requirements, cannot render the product branded- Tarai Foods Limited Vs CCEx. Meerut-II 2006 (198) 323 (S.C.)- 'Under the Standard Weights and Measures (Packets Commodities) Act. 1977 every packet is required to bear thereon or on a label squarely affixed thereto a definite, Plain and conspicuous declaration as to, Inter alia. the name and address of the manufacturer (see Rule 6 & 10). In other words, unit containers would have to bear the name of the manufacturer, if the name of the manufacturer were to be a brand name then this would mean, there would be no unbranded unit container at all in l
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example. In, can, box, jar, bottle, bag or carton, drum. barrel, or canister) designed to hold a predetermine quantity or number, which is indicated on such package. In terms of the language employed, the requirement of goods being 'put up in unit container', and, bearing a 'brand name ' would have to be cumulatively satisfied so as to exclude the corresponding goods from the purview of the exemption. In terms of Section 18 of the Food Safety and Standards Act, 2006 ('FSSA') 'no person shall manufacturer, distribute, sell or expose for sale or dispatch or deliver to any agent or broker for the purpose of sale, any packaged food products which are not marked and labelled in the manner as may be specified by regulations'. Rule 6 of the Food Safety and Standards (Packaging and Labelling) Regulations, 2011 ('FSS Regulations') in turn mandates provision of details of the manufacturer of the product on the corresponding package, Relevant extract of the
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EL.T. 145 (S.C.)] wherein the Hon'ble Court laid down that it is a settled principle of law that the words used in the section, rule or notification should not be rendered redundant and should be given effect to. It is also one of 'he cardinal principles of interpretation of any stance that some meaning must be given to the words used in the section Reliance in this regard is also placed on the decision of the Hon'ble Bombay High Court in the case of Bharat Cottage Industries vs Union of India [1992 (59) E.L.T. 30 (Bom.)] wherein it was held that it is not permissible for the Court to treat the words of the exemption notification as a mere surplus Question 1 and 2 (a) In terms of definition of the term 'brand name the same must be 'used in relation to such specified goods based on which such goods are asked for by the customer. Therefore, name of manufacturer, which is used across range of products, would not qualify as brand name- Commissioner of C. Ex., Mumbai vs
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using a common mark in all his products to indicate the origin of the goods from the enterprise (known as House mark ). This practice is more predominant in the pharmaceutical trade. Though both are trade marks are registrable as such, each has its own distinct function. While the house mark represents the image of the enterprise from which the goods emanate, the Product mark is the means by which goods are identified and purchased in the market place and it the focal point of presentation and advertisement Astra Pharmaceuticals (P) Ltd. vs Collector Of C. Ex, Chandigarh [1995 (75) E.L.T. 214 (S.C.)] 'The 'AP' or 'Astra' on the container or packing was used to project the image of manufacturer generally. It did not establish any relationship between the mark and the medicine. For instance, if the appellant instead of using Dextrose injections would have described it as Astra injection or Astra Dextrose injection then it could be said that a relationship between the
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trade between such specified goods and some person using such name. Therefore, name of a company cannot be a brand name- Tarai Foods Limited Vs CCEx. Meerut-II 2006 [(198) E.L.T. 323 (S.C.)]- the definition of the words 'brand name' shows that has to be a name or a mark or a monogram etc. which is used in relation to a particular product and which establishes a connection between the product and the person, name or mark etc. cannot, therefore, be the Identity of a person Itself. It has to be something else which appended to the product and which establish the link CCEx. vs Pepsi Foods Ltd. [2015 (322) ELT A325 (SC)] Nirula and Company Pvt. Ltd. vs CCEx [2005 (186) E.L.T. 412 (Tri. – Del.)] (Affirmed in 2015 (322) ELT A325[Supreme Court] The impugned order has in terms stared that the goods in question were packed and cleared in packages mentioning……… except the brand name Nirula s . In the present case, the appellant company s name and brand name are quite
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would establish a connection between the product and manufacturer. Therefore, generic words cannot be construed to be a brand name. Submissions in relation to the Written Submission files by the Departmental Representative Submission made by the Departmental Representative Responses of the Applicant Para 2(i)- Details proposed to be disclosed on the packages have not been provided In course of the admission hearing it was revealed that the said submission was made owing to the fact that the office of the AAR had inadvertently missed in providing the Departmental Representative with the copy of the annexures to the Application. It was therefore stated that the Applicant would provide the Departmental Representative with a complete set of the Application. The same has been filed thereafter and corresponding acknowledgment. Para 2(ii)/(iii)- It is not clear as to whether details to be disclosed on the proposed packages were registered under the Trade Marks Act/ Copyright Act, as on 15th
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me, such subsequent determination would not arise. In terms of the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Trichy vs Grasim Industries Ltd [2005 (183) E.L.T. 123 (S.C.)] 'even the name of some other company, used for the purposes indicating a connection between the product and that company, would he sufficient to constitute a brand name. The said decision rendered by three member bench of the Hon'ble Supreme Court would have precedence over the decisions of the Hon'ble Supreme Court (rendered by two member bench), relied upon by the Applicant i.e. in the Case of Tarai Foods (Supra) and Pepsi Foods (Supra). In context of Question 1- The question which the Hon'ble Supreme Court was sewed with in Tarai Foods (supra) was not before the Hon'ble Supreme Court in the case of Grasim (supra) i.e. whether mentioning of the name of the manufacturer on the package of a product, in terms of statutory requirements, would constitute
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ills (2002) 3 SCC 496 and Nalini Mahajan (Dr.) v. Director of Income Tax (Investigation) (2002) 257 ITR 123 (Del).] Armaendra Pratap Singh v. Tej Balendar Prajapati – 2004 (10) SCC 65= 'A judicial decision is an authority for what it actually decides and not for what can be read into by implication or by assigning an assumed intention to the judges' Reliance is also placed on the decision of the Hon'ble Tribunal in the case of CCE, Thiruvananthapuram vs Jaya Stores [2010 (251) E.L.T. 145 (Tri.-Bang.)] wherein the decision of the Hon'ble Supreme Court in Grasim was distinguished and it was held that the Commissioner (Appeals) was correct in his finding that the particulars tentatively held to constitute a brand name in the Show Cause Notice were actually particulars off the manufacturer packer of a food product bound to be displayed on the package of refined oil ' In the context of Question 2- In Grasim's case (supra), the Hon'ble Court was concerned with the
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009 (244) E.L.T. 278 (Tri. – Kolkata)], wherein the Tribunal held that a declaration indicating that a product is marketed by 'Mother Dairy' cannot be said to be a 'brand name', specifically stating that Revenue's reliance on the decision of the Hon'ble Supreme Court in the case of Grasim is misconstrued owing to the aforesaid extracted findings. Copyright related disclosure /@Aditya Birla Retail Limited'/- In course or the hearing it was enquired as to whether the name of the Applicant is registered under the Copyright Act. In this regard it is confirmed that the same is not registered thereunder. It is further clarified that the said disclosure in the proposed packaging pertains to the artwork used in the said packaging, which artwork is also not registered under the Copyright Act. To this extent, as the packaging would not reflect a name which is registered under the Copyright Act, the same would not constitute a brand name for the purposes of the Exempti
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f intended packaging to the respondent to examine the facts and issue. No such samples have been provided to the respondent. ii) The applicant has not informed whether the details he intends/proposed to give on the packages i,e. his name and address, were registered as on the 15th May 2017 under the Trade Mark Act, 1999. These details are relevant considering the meaning of the term 'registered brand name' given under the exemption notifications which includes a brand registered as on 15/05/2017 under the Trade Mark Act, 1999 irrespective of whether or not the brand is subsequently deregistered. iii) The applicant has not informed whether the details he intends/proposes to give on the packages i.e. his name and address, were registered as brand as on the 15th May 2017 under the Copyright Act, 1957 or under any Law for the time being in force in any other country This information is also very important considering the meaning of the term 'registered brand name' given und
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ionally use their said name for any purpose. It seems impossible that the applicant would allow any other person to use his name/and address in the said manner. It appears to be an absurd proposal. Therefore it appears that the applicant is not in a position to fulfill the condition of the subject notification to be eligible for the exemption from the payment of GST. 3. Since the applicant has not provided the vital information as discussed above in paragraph 2 necessary to decide the issue, it is prayed that the application may be rejected ab initio in terms of Section 98(2) of the Central Goods and Services Act, 2017. 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 :- i) The main issue involved in this application is that whether furnishing details of the applicant i.e. name and registered address, in capacity as the manufacturer or in capacity of marketing
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t mere mention of name of the manufacturer and/or packer, which is a statutory requirement, on to the packaging of subject goods, cannot render the product to be construed as bearing the brand name. In support the applicant has relied upon the decisions of Hon'ble Supreme Court in case of Tarai Foods Limited V Meerut-II [2006 (198) E.LT. 323 (S.C.)], and that delivered in of CCEx. V Pepsi Foods Limited [2015(322) ELT A 325 (SC)] and also certain decisions of Hon'ble High Court of Madras and CESTAT. iv) In this regard, the applicant has totally ignored the judgment of the same Court which was delivered on 12-4-2005 in case of Commissioner of Central Excise, Trichy Vis M/s. Grasim Industries (2005 (183) E.L.T. 123 (S.C.). In the Hon'ble Supreme Court has examined the very same issue whether merely furnishing name of any concern on the package of the goods would amount to affix brand name and held that even the name of some other company, if it is used for the purposes of indi
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e Hon'ble Supreme Court. Being the facts ratio of the judgment delivered by the three Member bench of Hon'ble Supreme Court in case of Commissioner of Central Excise, Trichy v/s M/s. Grasim Industries (2005 (183) E.L.T. 123 (SC,) would hue precedence value over that delivered by two member Bench and those delivered by the lower Courts. vi) From the information given by the applicant in application and annexures to it, there appears to be no statutory requirement to disclose the details of the person who is marketing the goods on the packages. The only requirement is relating to furnish details of manufacturer and packer of the goods. Still the applicant intends and proposes to furnish his name/address on the packages of subject goods procured from third parties, as 'marketing concern Hence it's obvious that the applicant desires to furnish these details on his own. The purpose of the same is obvious i.e. to impress upon the consumers the important fact that the subject
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s not provided the vital information as discussed above in paragraph 2 necessary to decide the issue, it is prayed that the application may be rejected at this stage only. ii) considering the facts discussed in foregoing paragraphs, the questions framed by the applicant may be decided ruling that the use of name by the applicant on packages would amount to use of brand name and therefore he would not be entitled for any exemption under the said exemption notifications. 04. HEARING The case was taken up for preliminary hearing on dt.31.01.2018 when Sh. Anay Banhatti, Advocate, alongwith Sh. Supreme Kothari, Chartered Accountant and Sh. Manoj Jaipatkar, Indirect Tax Manager attended and orally argued for admission of their Advance Ruling application. Sh. S. S. Bhide, Superintendent, Mumbai-East attended and made oral submission with respect to admission claim of the applicant. In the final hearing on dt.27.02.2018, all the aforementioned attended alongwith Sh. Gopal Nayak, Sr. V.P and re
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d packed form from third party vendors: Unprocessed food products are procured by third party vendors and subsequently processed and packed, in terms of the quality standards fixed by the Applicant. The subject goods are thereafter procured by the applicant for being sold from its More Stores, The package of subject goods sold by the Applicant under Stream 2 inter alia bears the name of the manufacturer, the declaration 'Marketed By – Aditya Birla Retail Limited' and the registered trademarks viz. 'More trademarks' and the 'Aditya Birla' logo. In the application, it has, also, been informed thus – The Applicant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up sale, to exclude from the packages the registered trademarks, namely 'More trademarks' and the 'Aditya Birla' logo. The proposed packaging of subject goods under both streams would accordingly bear the following details: Subject goods
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ing statement that the said term is merely a quality indicator and that indicates that the product is of a premium quality. The term 'Superior' with a corresponding statement that the said term is merely a quality indicator and that it indicates that the product is of a superior quality. In a later submission, the applicant has informed thus The applicant proposes to remove from the package of subject goods all of its registered trade marks [Annexure V] It is confirmed that disclosures proposed to be make in the packages do not pertain to any of Applicant's trademarks registered under the Trade Marks Act/ Copyright Act, either before or after 15th May 2017. Since it is a future transaction, we proceed with the above submission that – The goods would be packed in a unit container. None of the registered trademarks of the applicant would appear on the packages in respect of both the Streams. Common/ generic terms viz. 'Value', 'Choice' and 'Superior' f
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products are different but these entries, as claimed to be applicable, are framed in a certain manner. The applicant has taken the example of the entry no.65 of the aforesaid Notification. We shall have a look at the same: S.No. Chapter/Heading/Sub-heading/Tariff item Description of Goods 65. 1001 Wheat and meslin other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE 1] The goods would be sold in unit containers. However, it is the contention that the condition after 'and' is not being satisfied as the mention of the name of Aditya Birla Retail Limited , either as a manufacturer or as the one undertaking marketing, would not amount to bearing a brand name as such declar
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red as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered: (B) a brand registered as on or after the 15th under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country ANNEXURE 1 For foregoing an actionable claim or enforceable right on a brand name, – (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the Jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in
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ntarily on such brand name. Since the notification has defined the meaning of 'brand name', we refer to the same. As can be seen the 'brand name' is defined to mean a brand name or trade name , The definition makes use of the words that is to say . Therefore, the following would be a brand name or trade name – a name or a mark such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. We see that the above definition of 'brand name' says that the name or mark may indicate the identity of the person. The definition of trade description under the Trade Marks Act, 1999 also means any description as to the identity of the manufacturer or of the person providing the services as can be seen
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goods are composed: or (viii) as to any goods being the subject of an existing patent, privilege or copyright, and includes (a) any description as to the use of any mark which according to the custom of the trade is commonly taken to be an indication of any of the above matters : (b) the description as to any imported goods contained in any bill of entry or shipping bills: (c) any other description which is likely to be misunderstood or mistaken for all or any of the said matters: In the present case, we find that there is mention of the name Aditya Birla Retail Limited . It is indicative of the situation that the product belongs to Aditya Birla Retail Limited which is a big name in the business world, world over. The website of the company says thus – Aditya Birla Group A US $43 billion corporation, the Aditya Birla Group is in the League of Fortune 500. Anchored by an extraordinary force of over 120, 000 employees, belonging to 42 nationalities. Over 50 per cent of its revenues flow
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forms its solid foundation in a bolder and more forceful global version. The crisscrossing sunbeams connote the vibrant internal and external movement of energy. Like a prism, it refracts the multi-dimensional facets of our Group. A deep sense of simplicity, solidity, permanence. Vim and vigour. Hope. Our timeless values. Our boundless optimism. And all these culminate in the dramatic ascension of our Group, in perpetuity, reaching higher peaks. To sum up our new mark embeds a sense of pride, unity and belonging in all of us. In our Chairman's words again: I look upon it as our best calling card as we move onto a brave new horizon. big on growth, based on strong fundamentals, and as One ABG family . About us – Aditya Birla Retail Limited Aditya Birla Retail Limited (ABRL) is the retail arm of Aditya Birla Group, a $43 billion corporation. The company ventured into food and grocery retail sectors in 2007 with the acquisition of Trinethru Super Retail and subsequently expanded its pr
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of whom enjoy a host of customised offers and great savings. ………………………………….. Supermarkets More Quality 1st Supermarkets – Conveniently located in neighborhoods. More Quality 1st Supermarkets cater to the daily, weekly and monthly shopping needs of consumers. The product offerings include a wide range of fresh fruits and vegetables, groceries, personal care, home care, general merchandise and a basic range of apparels. Currently, there are 523 supermarkets across the country. Hypermarkets. More Megastore is a one-stop shopping destination for the entire family. Besides a wide range of products comprising fruits and vegetables, groceries, FMCG products, More Megastore also has a strong emphasis on general merchandise, apparel, consumer durables and IT goods. Currently, there are 20 hypermarkets across the country. Own Brands more strives to delight customers through a wide range of brands that deli
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strives to be a notch above the industry standard This is achieved with its mobile identifier system. More Choice and more Value products help you meet the daily needs of your family with a wide selection of everyday essentials across categories like pulses tea, home essentials and napkins, which offer incredible value and savings. Now that's a win-win situation that's too good to pass up! As can be seen the name Aditya Birla is a benchmark in itself and is associated with a certain trust and quality. Now, we see the definition of 'brand name' includes a name or a mark. This concept of 'mark' stems from the Trade Marks Act, 1999 where we have the following definition – (m) mark includes a device, brand, heading, label, ticket, name, signature, word, letter, numeral, shape of goods, packaging or combination of colours or any combination thereof: It can be seen that a 'mark' includes a 'name'. Further, it also includes a combination of colours. In
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. On this issue of availability of the products of the applicant only at the More Stores, it would be relevant to refer to the decision of the Hon. Supreme Court in CCE v. Australian Foods India (P) Ltd., (2013) 12 SCC 468 : (2014) 1 SCC (Civ) 701 : 2013 SCC OnLine SC 58 at page 474. We reproduce herein the observations thus – 12. We are unable to appreciate as to how a compulsory requirement of physical manifestation of a brand name on the specified good, for it to be construed as a branded good. can be derived from the above passage. The decision in the above case simply recognises that the benefit would be lost only if a manufacturer affixes the specified goods with a brand or trade name of another who is not eligible for the exemption under the notification. It does not state that the specified good must itself bear or be physically affixed with the brand or trade name. Such an interpretation would lead to absurd results in case of goods which are incapable of physically bearing br
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notwithstanding that there is no physical inscription of the brand or trade name on the good itself Further, a specific, dedicated and exclusive outlet from which a good is sold is often the most crucial and conclusive factor to hold a good as branded. The decision referred to above only made a limited point that invoices alone cannot be the sole basis of construing whether a good is a branded good or not; it does not hold that a specified good itself must be stamped with a brand name. It is, therefore, permissible to look into the environment of the good. However, like in the case of Kirloskar generators (Superex Industries [CCE v. Superex Industries, (2005) 4 SCC 207]), invoices bearing brand name could not be the sole basis of construing whether goods are branded or not. That decision would depend on the facts and circumstances of the case. There can be no precise formula for such a determination: in some cases certain factors may carry more weight than in other situations. However,
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to imply words into the notification which the legislature has purposely not used. The framers were aware that use of a brand/trade name is generally to show to a consumer a connection between the goods and a person. The framers were aware that goods may be manufactured on order for captive consumption by that customer and bear the brand/trade name of that customer. The framers were that such goods not reach the market in the form in which they were supplied to the customer. The framers were aware that the customer may merely use such goods as an input for the goods manufactured by him. Yet Clause 4 provides in categorical terms that the exemption is lost if the goods bear the brand/trade name of another, Clause 4 does stare that the exemption is lost only in respect of such goods as reach the market. It does nor carve out an exception for goods manufactured for captive consumption. The framers mean/ what they provided. The exemption was to be available only 10 goods which did not bear
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ustomer. This is clear from the face that the elastics on which brand/trade name of is affixed will not and cannot be used by any person other than the person using that brand/trade name, As set out hereinabove once a brand/trade name is used in the course of trade of the manufacturer, who is indicating a connection between the 'goods' manufactured by him and the person using the brand/trade name, the exemption is lost. In any case it cannot be forgotten that the customer wants his brand/trade name affixed on the product not for own knowledge or interest the elastic supplied by (he appellants is becoming part and parcel of the undergarment. The customer is getting the brand/trade name affixed because he wants the ultimate customer to know that there is a connection between the product and him. 14. We feet that to hold from the above passages that every good must be physically stamped with a brand or trade name to be considered a branded good in terms of the notification, and th
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he exemption since the customer buying the good would continue to associate the good with P2 and not P1, thus making it a branded good of only P2. This court rejected the contention and held that P1 is providing a stamped input for captive consumption to P2 because he wants the ultimate customer to know that there is a connection between the product and him . The Court further observed that the term specified goods is used without any caveats and hence rejected the contention that some consideration should be given to the fact that P1 was used only as an input in the making of the final product of P2. It is in this background that this Court in Kohinoor Elastic case [Kohinoor Elastics (P) Ltd. V. CCE, (2005) 7 SCC 528] observed that the requirement of the notifications must be adhered to strictly and cannot be diluted by substituting the term specified goods with the nature of goods or the manner of disposal. In case the specified good clearly exhibits a brand name of another not cover
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on a good. The test of whether the good is branded or unbranded, must not be the physical presence of the brand name on the good, but whether it, as Explanation IX reads, is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of the person . Therefore, whether the brand name appears in entirety or in parts or does not appear at all cannot be the chief criterion; primary focus has to be on whether an indication of a connection is conveyed in the course of trade between such specified goods and some person using the mark. 17. Highlighting this principle, this Court in CCE v. Rukmani Pakkwell Traders [(2004) 11 SCC 801] observed thus: (SCC p.804 para 6) 6. The Tribunal had also held that under the notification the use must be of 'such brand name The Tribunal has held that the words such brand n
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and make them eligible to the benefit of the notification. 18. Similarly in CCE v. Mahaan Dairies [(2004) 11 SCC 798], it was noted as follows: (SCC p. 800, paras 6 & 8) 6. We have today delivered a judgment in CCE v. Rukmani Pakkwell Traders [(2004) 11 SCC 801] wherein we have held in respect of another notification containing identical words that it makes no difference whether the goods on which the trade name or mark is used are the same in respect of which the trade mark is registered. Even if the goods are different, so long as the trade name or brand name of some other company is used the benefit of the notification would not be available. Further, in our view, once a trade name or brand name is used then mere use of additional words would not enable the party to claim the benefit of the notification. *** 8. It is settled law that in order to claim benefit of a notification, a parry must strictly comply with the terms of the notification. If on wording of the notification the
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otato chips, chocolates, biscuits, wafers, powders and other such goods often sold from various locations. 20. In case of goods sold from exclusive single brand retail outlets or restaurants or stores, the fact that a good is sold from such a store ought to be relevant fact in construing if the good is its branded good or not. In the case of such goods, perhaps a rebuttable presumption arises in favour of such goods being branded goods of the specified store. Such a presumption can be rebutted If it is shown that the specified good being sold is in fact a branded good of another manufacturer. Thus, branded potato chips, soft drinks, chocolates, etc. though sold from Such outlets, will not be considered to be goods of such outlets. However, all other goods, sold without any appearance of a brand or trade name on them, would not be deemed unbranded goods; to the contrary. they may be deemed to be branded goods of that outlet unless a different brand trade name appears. 21. Hence, we hold
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ng the mark. We have seen here that the impugned goods are available only at the More Stores. We have seen from the website of the applicant that the applicant ventured into food and grocery retail sectors under the brand 'more' with two formats – Supermarkets and Hypermarkets. In CCE v. Stangen Immuno Diagnostics, (2015) 11 SCC 761 : 2015, it has been observed that – The central idea contained in the definition is that the mark is used with the purpose to show connection of the said goods with some person who is using the name or mark. Therefore, in order to qualify as brand name or trade name it has to be established that such a mark, symbol, design or name, etc. has acquired the reputation of the nature that one is able to associate the said mark, etc. with the manufacturer. In the present case, the applicant also has a family of customers purchasing from the More Stores and associating the Brand with some quality standards. Thus, the customers are aware of the More brand as
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registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntary subject to the conditions as in the ANNEXURE ] Explanation. – (ii) (a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase registered brand name means, – (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after
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upreme Court has observed that whether the brand name appears or does not appear at all cannot be the chief criterion; primary focus has to be on whether an indication of a connection is conveyed in the course of trade between such specified goods and some person using the mark. And we have shown above that people are aware of the fact that More brand products are available at the More Stores alongwith the products of other manufacturers or brands- There is an identity established with the products which are available at no place other than the More Stores. We have come to the conclusion which is fortified by decisions of the Hon. Courts that the products supplied under Stream 1 and Stream 2 would amount to supply under a brand name on the basis of all the above factors and the attending circumstances. Stream 3 The question in respect of Stream 3 needs details and facts as are submitted in respect of the Streams 1 and 2. The question cannot be raised in isolation and with an incomplete
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entioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as 'not bearing a brand name', and, accordingly eligible for exemption from GST in terms of relevant entries to Notification No.2/2017 Central tax (Rate) dated 28th June 2017 ('CGST Notification), and, the corresponding entries under Notification No. 2/2017-Intergrated tax (Rate) dated 28th June 2017 ('IGST Notification') and Notification 2/2017-Stnte Tax (Rate) dated 29th June 2017) [collectively referred to as 'the Exemption Notifications ]? A1. Answered in the negative. Q2. Whether the subject goods proposed to be sold under Stream 2 (refer Annexure I), where the package of the subject goods would have a declaration mentioning the name and registered address of the manufacturer as per the statutory requirement under the Subject Statutory Provisions as also the declaration 'Marketed by- Adity
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2018 (5) TMI 597 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (13) G. S. T. L. 435 (A. A. R. – GST), [2018] 2 GSTL (AAR) 55 (AAR), [2019] 60 G S.T.R. 473 (AAR) – Classification – application of Interpretive Rules – TROPHY – Wooden Trophies & Frames – Metal Trophies & Awards – Trophies made or pop and other Resins – material used in making of Trophy – If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN? – Held that: – As can be seen, the constituent materials, the combination with non-metals, etc. have to be seen to understand the classification. Therefore, even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and are to be classified as per the applicable provisions of the Customs Tariff Headings. – Question is answered in negative.
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The question: If different code is allocated to trophies assembled of different mate
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d 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 ACRYMOLD, the applicant, seeking an advance ruling in respect of the following questions : 1. If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN? 2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a
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s discrepancy of HSN allotted to these goods which are imported under different HSN code for this same product viz-a viz Mumbai, Kolkata & Delhi ports Thus there is variation in IGST rate for the same product. Due to this discrepancy we as traders suffer due to reduced sales compared to lower IGST/CGST rate being charged by some traders. To put it mildly my sales have taken a hit of due to this anomaly as customers are demanding us to charge the lower IGST/CGST rates for this item. My request to you is: Under which HSN code do [classify the product Trophies and Awards made from these different raw materials? Also if product is made with a combination of the above materials, (plastic, glass, metal, plastic etc) under which HSN code should it be classified? Can we have an official domestic classification for these products (like in china) so that a uniform IGST/CGST rate is charged across our industry by all traders, As there is no formal association who can handle this i beg to ask
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Manufactured with base material namely Plastic, Glass, MDF, Wood & POP or with a combination of all the above? Our Item Description Description as per HSN HSN Code GST For Glass Crystal Trophies & Awards Glass Beads Immitation Pearls Immitations Precious or Semi precious and Similar glass smallweare and articles thereat other than… 7018 Other 70181090 18% for Plastic Trophy and trophy parts Other articles of plastics and articles of other materials or heading nos. 39.01 to 39.14 3926 18% Others 39261019 For Wooden Trophies & Frames Heading 4414 to 4421 apples to articles of the respective descriptions of particle board or similar board, fibre board, laminated wood as they apply to such articles of such wood Wooden frames for paintings, photographs, mirrors or similar objects 4414 18% For Metal Trophies & Awards Bells Gongs and the like, non-electric of base metal; Statuettes and other ornaments, of base metal; Photograph, picture or similar frames, of base metal;
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ticles made up of Base metal. 2) HSN code 70181090 describes articles made up of glass only (Rate of tax 18%) 3) HSN code 39261019 is meant for other articles of plastic and articles of other materials (Rate of tax is 18%). 4) HSN code Chapter heading 4414 to 4421 applies to articles of the wood (Rate of tax is 18%). 5) HSN code 68099000 is meant for articles made up of plaster of Paris (Rate of tax 18%) From the above discussion, we can conclude that all the trophies are classified in different Chapter Headings based on the fact that from which material they are made up of? Obviously, this principle dbase material and above entries will not be applicable to the Trophies which are made up of combination of wood, plastic, base metal etc., which are having different rate of tax. Hence, it is felt that the said article falls under residuary entry no. 453 of Schedule III which bears 18% of tax. 04. HEARING The case was taken up for hearing on dt.31.01.2018 and on dt.21.02.2018 when Sh. Mur
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y Wooden – 83062920 Only Pillar Trophy – 83062920 Metal Flange and Katory – 83062920 Customize Wood Pillar – 83062920 Trophy (- x -cm wood + box) – 8306 Trophy x -cm wood + foil + box) – 8306 Sports Spare Frames – 9506 Trophy (wooden + metal + glass) – 8306 The concerned jurisdictional officer Sh. Rajendra Gaikwad, Deputy Commissioner of State Tax (E-820), Mumbai attended and furnished a written submission. 05.OBSERVATIONS We have gone through the facts of the case. We find that by letter dt.24.02.2018 (received on dt.26.02.2018), the applicant has framed the following questions for our decision : 1. If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN? 2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill? We shall de
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, Now we may look at the Customs Tariff Heading 8306 thus – 8306 BELLS, GONGS AND THE LIKE, NON -ELECTRIC, OF BASE METAL ; STATUETTES AND OTHER ORNAMENTS , OF BASE METAL ; PHOTOGRAPH , PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL 83061000 – Bells, gongs and the like – Statuettes and other ornaments: 830621 – Plated with precious metal: 83062110 Statuettes 83062120 Trophies 83062190 Other 830629 – Other : 83062910 Statuettes 83062920 Trophies 83062990 Other 83063000 – Photograph, picture or similar frames; mirrors As can be seen, the Tariff item 83062120 covers Trophies . This would be the trophies of base metal and not of any other material. The mere mention of the word trophies would not mean that trophies of any material would be covered by the Heading. The Chapter 83 is for miscellaneous articles of base metal. Hence, the Heading 8306 falling in the Chapter 83 would have to be understood in that sense only. The HSN Notes and Customs Tariff Notes to Section X
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s Explanatory Note. The Section also includes native metals separated from their gangues, and the mattes of copper, nickel or cobalt. Metallic ores and native metals still enclosed in their gangues are excluded (heading 26.01 to 26.17). In accordance With Note 3 to this Section, throughout the Nomenclature. the expression base metals means : iron and steel, copper, nickel, aluminum, lead, zInc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt. bismuth, cadmium, titanium, Zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium. hafnium. indium, niobium, (columbium), rhenium and thallium. Each of the Chapters 72 10 76 and 78 to 81 covers particular unwrought base metals and products of those metals Such as bars, rods, wire or sheets, as well as articles thereof except certain specified articles of base metal which, without regard to the nature of the constituent metal, are classified in Chapter 82 or 83. these Chapters being limited to the specif
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nd master alloys of copper (see the Explanatory Note to heading 74.05) (3) Alloys of base metals of this Section with non-metals or with the metals of heading 28.05. These are classified as alloys of base metals of this Section provided the total weight of base metals of this Section equals or exceeds the total weight of the Other elements present. If this not the Case, the alloys are generally Classified in heading 38.24. (4)….. (B) ARTICLES OF BASE METALS In accordance with Section Note 7 base metal articles containing two or more base metals are classified as articles of that metal which predominates by weight over each of the other metals, except Where the headings otherwise require (e.g., copper- headed iron or steel nails are classified in heading 74.15 even if the copper is not the major constituent). The same rule applies to articles made partly of non-metals, provided that: under the General Interpretative Rules, the base metal gives them their essential character. In c
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tting used of any one Raw Material, under which HSN should we make bill? We have to say that this again is a very general question. The interpretive rules governing the classification have to be seen. The HSN Notes to Heading 8306 say thus – (B) Statuettes and Other ornaments This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, places of religious worship, gardens. It should be noted that the group does not include articles of more specific headings of the Nomenclature, even if those articles are suited by their nature or finish as ornaments. The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example : (1) Busts, statuettes and other decorative figures; ornaments (including th
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. THE GENERAL RULES FOR THE INTERPRETATION OF IMPORT TARIFF Classification of goods in this Schedule shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule). presented unassembled or disassembled. (b) Any reference in a heading to a material or substance sh
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ne of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. In addition to the above, the Chapter Notes may also be referred to understand the inclusions and exclusions therefrom. We would advise the applicant to understand the above Rules and determine the classification accordingly. In
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GST – States – F.17(131)ACCT/GST/2017/3179 – Dated:- 23-3-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: March 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), hereinafter referred to as the said Act, read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, I, Alok Gupta, Commissioner of State Tax, Rajasthan, 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 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 – States – FIN/REV-3/GST/1/08(Pt-1)/096 – Dated:- 23-3-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)/096 NOTIFICATION Dated: 23rd March, 2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further ame
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GST – States – FIN/REV-3/GST/1/08(Pt-1)/097 – Dated:- 23-3-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/097 NOTIFICATION Dated: 23rd March, 2018 In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby rescinds the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-
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GST – States – 13/2018-State Tax – Dated:- 23-3-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 13/2018-State Tax The 23rd March, 2018 No. GST/23/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely : – 1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Servic
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cription 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 words to furnish a performance report to the Council by the tenth , the word day shall be inserted ; (v) in ru
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es. ; (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, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in th
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GST – States – 15/2018-State Tax – Dated:- 23-3-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 15/2018-State Tax The 23rd March, 2018 No. GST/23/2017.- In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act)read with sub-rule (5) of rule 61 of the Arunachal 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 date as specified in the co
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GST – States – 02-Rc.046/2018/Taxation/A1 – Dated:- 23-3-2018 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, FRIDAY, March 23, 2018 Panguni 9, Hevelambi, Thiruvalluvar andu-2048 No. 02-Re 046/2018/Taxation/A1 NOTIFICATION In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for
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GST – States – G.O. Ms. No. 40 – Dated:- 23-3-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENTS TO TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [G.O. Ms. No. 40, Commercial Taxes and Registration (B1), 23rd March 2018, Panguni 9, Hevilambi, Thiruvalluvar Aandu-2049.] No. SRO A-13(c)/2018. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they s
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ndorsed 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 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even
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GST – States – F.1-11(91)-TAX/GST/2018(Part-I) – Dated:- 23-3-2018 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABSTI, AGARTALA No.F.1-11(91)-TAX/GST/2018(Part-I) Dated, Agartala, the 23rd March, 2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017, the Chief 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 electronical
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