Goods and Services Tax

Appellate Authority under GST.
F.1(PS-ACCT-HQ)ESTT/CCT/18/818 Dated:- 22-6-2018 Rajasthan SGST
GST – States
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
No. F.1(PS-ACCT-HQ)ESTT/CCT/18/818
Dated: 22-06-2018
ORDER
In exercise of the powers conferred by sub-section (1) of section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred as the said Act, read with rule 109A of the Rajasthan Goods and Service Tax Rules, 2017, the officers specified in column (3) of the table below are authorised to Act as “Appellate Authorities" as mentioned against them in column no. 2 as referred to in Section 107 of the said Act, in respect of orders or decisions passed under the said Act by the A

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Appellate Authority as Joint Commissioner- Appeals in GST
F.17(131)ACCT/GST/2017/3640 Dated:- 22-6-2018 Rajasthan SGST
GST – States
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
ORDER
Jaipur, Dated June, 22 2018
In exercise of the powers conferred by sub-section (1) of section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred as the said Act, read with rule 109A of the Rajasthan Goods and Service Tax Rules, 2017 and notification no.

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In Re : Egis India Consulting Engineers P. Ltd.
GST
2018 (8) TMI 283 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 171 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – AAR
Dated:- 22-6-2018
Case No. 8/2018
GST
Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division
For The Applicant : Ravindra Singh Jadon
RULING
1. BRIEF FACTS OF THE CASE:
1.1 M/s. Egis India Consulting Engineers P. Ltd., Shajapur (hereinafter referred to as the Applicants) have been engaged in providing Consulting services to their clients and they have been registered with GSTN under GSTIN 23AACCB6390F1ZW.
1.2 The Applicant is engaged in providing engineering, project structuring and operations services in various sectors like transport, urban development, building, industry, water, environment and energy. The Ministry of Urban Developme

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is as under:
– Review of HFPoA and Details Project Report
– Bid Process Management
– Project and Contract Management
– Supervision and Quality Control
1.5 On perusal of the aforesaid terms of the both the contracts of AMRUT as well as PMAY, the following understanding appears, as contended by the applicants:
(i) For the purpose of executing the Contracts, the Applicant would provide consulting services to the Recipient in respect of survey and investigations, feasibility study, bid process management, contract management and supervision etc., by deploying its personnel conforming to the requirement of the RFP documents for both Schemes. Such personnel would be required to travel and visit the Project site.
(ii) Further, the Applicant procures certain goods which are required for rendering the above services of survey, investigation etc. Such goods include laptop, desktop etc., which are procured by Applicant on behalf of Recipient, which are later on reimbursed on actual c

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respective contracts have been awarded to the applicants, the applicants have approached the Authority seeking answers to the questions referred hereunder;
2. QUESTIONS RAISED BEFORE THE AUTHORITY:
The below question have been formed in relation to the services being provided by applicant to the recipient (State/ULBs) vide reference to the contracts:
2.1 Whether the Project Development and Management Consultancy services ('PDMC') provided by Applicant to recipient under the Contract for AMRUT; and the Project Management Consultancy services ('PMC') under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
2.2 If answer to question 2.1 is in affirmative, would such services provided by the Applicant qualify as “Pure services (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial numb

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ingly, the documents submitted have been taken on record for consideration.
5. DISCUSSIONS AND FINDINGS:
5.1 We have carefully considered the submissions made by the applicant in the application and also the documents submitted at the time of personal hearing. In view of above deliberations and on considering the various clauses of agreement between Directorate, Urban Administration & Development, Government of Madhya Pradesh, Bhopal, and the applicant M/s. Egis India Consulting Engineers Pvt. Ltd., Shajapur, Madhya Pradesh “^\ for “Project Development and Management Consultant (PDMC) for Atal Mission for Rejuvenation and Urban Transformation (AMRUT) including Project Management of other Notified Schemes in Project Area and the Project Management Consultancy Services (PMC) under the Contract for PMAY”, we proceed to examine the questions applied for by the applicant.
5.2 Coming to the first question; 'Whether the Project Development and Management Consultancy services (PDMC) provide

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(iii) reduce pollution by switching to public transport or constructing facilities for non-motorized transport e.g. walking and cycling. The major components of the AMRUT Scheme are Water Supply system, Sewerage, Septage, Storm Water Drainage, Urban Transport, Green Space and Parks, Reforms management and support, Capacity building, etc.
5.4 Similarly, as per website of Pradhan Mantri Awas Yojana-Housing for All (Urban), Ministry of Housing and Urban Affairs, the PMAY is a Scheme to provide central assistance to Urban Local Bodies (ULBs) and other implementing agencies through States/UTs for Rehabilitation of existing slum dwellers using their land as a resource through private participation, and Affordable Housing in Partnership.
5.5 Thus, the various objectives of both the above Schemes are covered in more than one clauses of the Eleventh and Twelfth Schedule referred in Article 243G and 243W of the Constitution, including Housing, drinking water, sanitation, Park, etc.
5.6 Accor

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o. 2/2018-Central Tax (Rate), dated 25th January, 2018 issued under Central Goods and Services Tax Act, 2017 (CGST) and corresponding notifications issued under Madhya Pradesh Goods and Services Tax Act, (MPGST Act), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such services, and, this, be eligible for exemption from levy of CGST and MPGST, respectively ?”
5.8 The Contract awarded to the applicant by Urban Administration & Development, Government of Madhya Pradesh, Bhopal, for “Project Development and Management Consultant (PDMC) for Atal Mission for Rejuvenation and Urban Transformation (AMRUT) including Project Management of other Notified Schemes in Project Area” is a Pure Service Contract. It is not covered in exclusion clause pertaining to “works contract service” or “composite supplies involving supply of any goods”. It is evidently in relation to the functions entrusted to Municipalities unde

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ent, etc. from the employer, these Equipments, Furnitures, etc. shall be property of the Employer, and shall be disposed of by the applicant as per instruction of the Employer after their use for the contract'.
5.10 Having carefully considered the nature of equipments, furnitures etc., which the applicant is required to purchase, of the like of Lap-tops, computers, refrigerators, furnitures etc., we find that these items are not naturally bundled into the service being provided by the applicant Further, we also find that as per the contracts, such items have to be disposed off by the applicant after completion of contract as directed by the principal, and the cost of such items would be over and above the contract price. Therefore, we hold that such purchases of equipments, furnitures, etc. would neither make the said contract of consultancy as a works contract, nor a composite contract, and therefore, due to purchase of Equipments, Furnitures, etc. by the applicant, and getting reimb

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anagement Consultancy services ('PDMC') provided by Applicant to recipient under the Contract for AMRUT; and the Project Management Consultancy services ('PMC') under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India.
6.2 In respect of Question No.2, we hold that such services provided by the Applicant would qualify as “Pure services (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial number 3of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017 as amended by Notification No. 2/2018-Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 ('CGST') and corresponding notifications issued under Madhya Pradesh Goods and Services Tax Act, 2017 (MPGST Act) in respect of the cost of service rendered along with reimbursement of cost of pr

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In Re : Swati Dubey
GST
2018 (8) TMI 282 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – TMI
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – AAR
Dated:- 22-6-2018
Case Number 02 OF 2018 And Order No. 03 of 2018
GST
Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division
For The Applicant : Sandeep Mukherjee, CA
RULING
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, y 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by Vihan Enterprises (hereinafter also referred to as applicant), registered under the Goods St Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to

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ruction of new 33/220 kV Pooling Substation at Barsita Desh, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot – II) under World Bank Financing; and
* construction of new 33/220 kV Pooling Substation at Ramnagar Pahad, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot – III) under World Bank Financing.
3.4 Under the agreements with the RUMS, the scope of work involves supply of all Transmission Line material and sub-station Equipments (excluding Power Transformers, it's associated accessories and oil), Station Transformers, Fabricated, Galvanized sub station Structures and other materials, with related civil works, erection work and testing/commissioning for construction of new 33/220 kV pooling sub-stations, transmission lines and feeder bay work on

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ich the service of construction of new 33/220 kV Pooling Substation at Barsita Desh, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot – II) under World Bank Financing shall fall?
(iii) What is HSN in which the service of construction of new 33/220 kV Pooling Substation at Ramnagar Pahad, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot – III) under World Bank Financing shall fall?
(iv) What shall be the applicable rate of CGST and SGST on the supply being made under the contract?
5. Record of personal hearing – The matter was taken up for hearing on 08.06.2018 where CA Sandeep Mukherjee attended the hearing for the Applicant. He submitted copies of the letters written by RUMS to the Applicant and MP Power Transmission Co. Limited and requested tha

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, as per the provisions of the CGST Act, this work is in the nature of a Works Contract and is classifiable as supply of service. In support of this contention, the applicant refers to SI.No. 6 of Schedule II to the CGST Act, 2017.
6.3 Regarding the applicable rate of GST, the applicant submits that the rate of GST on Works Contract on the nature of work being done for RUMS shall be taken from Notification for Services, i.e. Notification No. 11/2017 – Central Tax (Rates), para 3, clause (ii) for CGST and that the rate of GST comes to 18%.
6.4 We have perused the contents of the agreement between the applicant and RUMS, more specifically the scope of work in the agreement at para 4 of the agreement. On a reading of the scope of work, it is clear that the work involves both supply of goods and supply of services, which are naturally bundled. Accordingly, the under this agreement, the applicant is providing a composite supply within the meaning of Section 2 of the CGST Act, 2017.
6.5 T

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o the work being done by the applicant. The work being done by the applicant being a Composite Supply and Works Contract u/s 2 is clearly a supply of service.
6.7 Regarding the averment of RUMS that since the work is part of evacuation infrastructure being exclusively for Solar Power, for a Solar Park and is being developed by Solar Project Park Developer, it is observed that the rate of 5% on activity relating to Solar Power is the rate of GST for supply of Goods. The GST rate of 5% advalorem under Chapter Heading 84 and 85, as given in SI.No. 234 of Schedule I of Notification No. 1/2017 – Central Tax (Rates) is for supply of goods. The relevant para of the Notification is as under:
“G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-
(i) 2.5 per cent, in respect of goods specified

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lar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants/devices
(f) Solar lantern/solar lamp
(g) Ocean waves/tidal waves energy devices/plants”
6.8 It is seen that Notification No. 11/2017 – Central Tax (Rates) and corresponding notification under MPGST has prescribed 2.5% as CGST, meaning 5% GST on the following works –
a. Under para3, clause (vii) for Composite supply of works contract as defined in clause of section 2 of the Central Goods & Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75% of the value of the works contract) provided to the CG,SG,UT, local authority, a Governmental authority or a Government entity
b. Under para3, clause (x) for Composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to

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HSN Code for the supply of composite service in the nature of Works Contract under the all the three agreements entered into with RUMS, referred to in para 3.3 supra shall be 9954/995423, as detailed hereunder:
Annexure : Scheme of Classification of Services
S.
No.
Section, Chapter, Heading or Group
Service Code (Tariff)
Service Description
………………
 
 
 
15.
Group 99542
995423
General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
7.2. The rate of CGST on the supply being made under the contract referred to in para 3.3 supra shall be according to Notification No. 11/2017 – Central Tax (Rates), extract where of is reproduced hereunder:
Sl.
No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
3.
Heading 9954 (Construction services)
(ii) compos

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Century Metal Recycling Pvt. Ltd. Versus CGST, CCE, Alwar
Central Excise
2018 (7) TMI 984 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 22-6-2018
Appeal No. E/50949/2018-DB – A/52282/2018-EX[DB]
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar Member (Technical)
Shri Rupesh Kumar, Advocate, Shri Jitin Singhal, Advocate – for the appellant
Shri R.K. Mishra, D.R. – for the respondent
ORDER
Per Bijay Kumar :
The present appeal has been filed against the impugned order. The issue in brief is regarding availability of Cenvat credit on the goods imported by the appellant and distributed to their various units at the strength of Bill of Entry along with invoice from the port itself.
2.

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relying on the judgment of Union of India Vs. Kamlakshi Finance Corporation Ltd. – 1991 (55) ELT 433(SC), wherein he has not bound by the order of the other Commissioner.
5. The ld. Advocate has also drawn our attention towards the judgement of Hon'ble High Court of Gujarat in the case of Usms Saffron Co. Inc. Vs. CC (ACC & Export), Mumbai – 2016 (331) ELT 155 (Tri.-Mumbai), wherein it has been held that once that the order has been accepted by Committee of Chief Commissioner, there is no scope for department to deviate from the same in the similar set of circumstances.
6. The ld. DR has reiterates the ground contained in the impugned order and said that the Rule 9 is not permits allowance of the Cenvat credit at the strength of photo cop

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ground. In this case, Revenue has not brought before us there is any loss caused by the appellant to the Revenue but for the procedural aspect of taking credit at the strength of photo copy of bill of entry.
8. We have also gone through the order passed by ld. Commissioner, Gurgaon, which has been brought to our notice. He has passed the order after in depth analysis of fact and circumstances of case, legal provisions under Cenvat Credit Rule and various judicial pronouncements by the Hon'ble Tribunal; which has a direct bearing on the issue and also binding precedence. We, therefore, of the view that this is a fit case where the benefit of Cenvat credit is to be permitted to the appellant and accordingly, we do so. We hold the appeal as

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Amending the DGST Rules, 2017 (Third Amendment Rules, 2018).
14/2018-State Tax Dated:- 22-6-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL
TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110002
Notification No. 14/2018-State Tax
No. F3(1)/Fin (Rev-I)/2018-19/DS-VI/279
Dated: 22-06-2018
In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Third A

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returned to the principal:
Provided further that the challan endorsed 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 re

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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.";
(vi), after rule 138D, the following Explanation shall be inserted, with effect from the Ist 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 rail' does not include cases where leasing of parcel space by Railways takes place.".
By order and in the name of the Lt.
Governor of the National C

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THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICES TAXES DEPARTMENT, WAYANAD AND THE STATE TAX OFFICER, SURVEILLANCE SQUAD, STATE GOODS AND SERVICES TAX DEPARTMENT, WAYANAD Versus M/s ALFA ALUMINIUM
GST
2018 (6) TMI 1265 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 23 (Ker.) , [2018] 2 GSTL 124 (Ker)
KERALA HIGH COURT – HC
Dated:- 22-6-2018
W. A. No. 1038 of 2018
GST
Mr. K. Vinod Chandran And Mr. Ashok Menon, JJ.
For The Appellant : Sri. Mohammed Rafiq
For The Respondent : Sri. Dinesh R Shenoy
JUDGMENT
Vinod Chandran, J:
State is in appeal challenging the interim order passed by the learned Single Judge.
2. The respondents/writ petitioners, dealers under the Central Goods and Service Tax Act, 2017 [for br

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on today. We notice that there is clear distinction on facts insofar as, therein the transaction was alleged to be not taxable for reason of the transport being made to the work site of one of the applicants and the other after job works, to the business premises of the dealer. Therein, there was a delivery challan under Rule 55 of the Kerala Goods and Services Tax Rules. The learned Single Judge had found that since the genuineness of the said challan was not suspected, there could be no tax evasion. In the present case, the goods were transported on payment of tax; but, however, the dealer intends to re-sell the goods from his dealership. In such circumstances, suspicion of evasion cannot be brushed aside at this stage.
4. The learned Si

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CBIC Updates Procedure for Intercepting Goods in Transit: Detention, Release, and Confiscation Explained in GST Circular.
Circulars
GST
GST – CBIC modifies the procedure for interception of c

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Current Customs Duty and IGST Rates for Imports into India Updated; Key Info for International Trade Stakeholders.
Notifications
Customs
Effective rates of customs duty and IGST for goods imp

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Total GST refund disposed till 16th June, 2018 stands at Rs 41,548 crore ; 6,087 crore IGST refund sanctioned in the 2nd Special Refund Fortnight extended from 31st May, 2018 to 16th June, 2018.
GST
Dated:- 21-6-2018

In line with the commitment of Government to liquidate all pending GST refunds filed till 30th April, 2018, the Central Board of Indirect Taxes and Customs (CBIC) has successfully concluded the 2nd Special Refund Fortnight extended from 31st May, 2018 to 16th June, 2018.
By the end of 16th June, 2018, ₹ 6,087 crore IGST refund has been sanctioned in the refund fortnight. The interesting facts during the second fortnight are (i) about 1,68,191 shipping bills have been processed (ii) IGST refund claims of abo

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laims received by the Centre as on 30th April, 2018 was ₹ 9,816 crores. The target for the Special Refund Fortnight was to dispose off this amount. During the refund fortnight, an amount of ₹ 1,548 crores was sanctioned by the Centre and ₹ 2,290 crores by the States. This takes the amount of RFD-01A refund claims disposed, as on 16.06.2018, by the Centre to ₹ 10,824 crores and by the States to ₹ 7,287 crores. Thus, the total amount of RFD-01A claims disposed off stands at ₹ 18,111 crores.
In all, ₹ 21,142 crore (IGST refunds), ₹ 9,923 crore (RFD-01A refund by CBIC) and ₹ 6,997 crore (RFD-01A refund by States) all totaling ₹ 38,062 crore has been sanctioned till 16th June, 2018. Co

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GST CONCERNS FOR LIQUOR INDUSTRY
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 21-6-2018

Liquor companies have now come out of demonetization, highway sales ban and Goods and Services Tax (GST) hangover and can be said to be in high spirits, if the numbers are to be believed. Infact 2018 so far has seen revival of demand of Indian Made Foreign Liquor (IMFL) by 2-3 percent, which was in negative for last two years. The slow down during 2016-2018 was mainly due to adverse effect of demonetization in November, 2016 followed by highway sale ban by Supreme Court in March, 2017 and then GST w.e.f. 1st July, 2017. The impact of all these one after the other reasons have largely stabilized and business can be said t

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es and 80 per cent of it goes into manufacturing liquor. The rest is used by the pharmaceutical industry to manufacture cough syrups and the cosmetics industry to make perfumes.
It may be noted that industrial alcohol is already under the GST net. If this happens, alco-beverages sector will enter another complex situation, viz, ENA being subjected to GST whereas output, i.e., alco-beverages being out of GST net, leading to enhanced cost of production without any set off benefit of input taxes in the form of GST.
It may be technically correct to levy GST on ENA as it is not a potable liquor (meant for human consumption), yet it will bring in more distortions but of course, more revenue too to the exchequer. However, the VAT paid on the pur

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Ristey Logistics Pvt. Ltd. Versus State of West Bengal & ors.
GST
2018 (11) TMI 708 – CALCUTTA HIGH COURT – [2018] 2 GSTL 133 (Cal)
CALCUTTA HIGH COURT – HC
Dated:- 21-6-2018
WP 8564(W) of 2018
GST
Debangsu Basak, J.
Mr. Piyal Gupta, Ms. Shweta Mukherjee, Ms. Sweta Gandhi, for the petitioner.
Mr. Debashis Basu, for Union of India.
Mr. Abhratosh Majumder, ld. Addl. A.G., Mr. Soumitra Mukherjee, Mr. Avra Mazumder, for the State.
JUDGMENT
An order dated April 9, 2018 pass

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Applicability of Integrated Goods and Services Tax (Integrated Tax) on goods supplied while being deposited in a custom bonded warehouse.
2079/GST-II Dated:- 21-6-2018 Haryana SGST
GST – States
=============
Document 1
Regd./E-mail
From
Το
10
Subject:
Excise and Taxation Commissioner,
Haryana, Panchkula.
All the Dy. Excise and Taxation Commissioners(ST),
in the state of Haryana.
Memo No. 2079/GST-II
Panchkula, dated the 21/6/18
Circular regarding Applicability of Integrated Goods and Services Tax
(Integrated Tax) on goods supplied while being deposited in a custom
bonded warehouse.
MEMORANDUM
Please find enclosed herewith a copy of circular on the above mentioned
subject as issued by the Central Government.
under
It is requested to bring this to the knowledge of all the officers working
your control for their information and necessary action.
Endst. No. 2080
21.6·18
Superintendent (GST),
for Excise and Taxation Commissioner, Haryana,
Panchkula

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axation Commissioner, Haryana,
Panchkula
Circular No. 3/1/2018-IGST
F. No. CBEC/20/16/03/2017- GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 25th May, 2018
To.
The Principal Chief Commissioners
Chief Commissioners Principal Commissioners/
Commissioners of Central Tax (All) The Principal Directors General Directors General (All)
Madam/Sir,
Subject: Applicability of Integrated Goods and Services Tax (integrated tax) on goods
supplied while being deposited in a customs bonded warehouse-reg.
Attention is invited to Circular No. 46/2017-Customs dated 24.11.2017 whereby the
applicability of integrated tax on goods transferred/sold while being deposited in a warehouse
(hereinafter referred to as the “warehoused goods”) was clarified.
2.
Various references had been received by the Board on the captioned issue which has
now been re-examined by the Board.
3.
It is seen tha

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referred to as the “CTA”). Thus, in case of supply of
the warehoused goods, the point of levy would be the point at which the duty is collected
under section 12 of the Customs Act, 1962 (hereinafter referred to as the “Customs Act”)
which is at the time of clearance of such goods under section 68 of the Customs Act.
Page 1 of 2
Circular No. 3/1/2018-IGST
5.
It may also be noted that sub-section (8A) has been inserted in section 3 of the CTA
vide section 102 of the Finance Act, 2018, with effect from 31st March, 2018,so as to provide
that the
valuation for the purpose of levy of integrated tax on warehoused imported goods at
the time
of clearance for home consumption would be either the transaction value or the
value as per sub-section (8) of section 3 of the CTA (i.e. valuation done at the time of filing
the into-bond bill of entry), whichever is higher.
6.
It is therefore, clarified that integrated tax shall be levied and collected at the time of
final clearance of th

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Clarification on GST rate applicable on services rendered by way of plantation activities.
POL-56/3/2017-Policy/9160/CT Dated:- 21-6-2018 Orissa SGST
GST – States
Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
NO. POL-56/3/2017-Policy/9160/CT,
Dated: 21/06/2018
To
Director (Finance)
Odisha Forest Development Corporation
Bhubaneswar
Sub: Clarification on GST rate applicable on services rendered by way of plantation activities
Sir,
I am directed to clarify the issue raised in your letter referred to above as below.
Query:- Entities such as NPTC, MCL, NHAI, etc place funds with OFDC for carrying out plantation activities including compensatory afforestation activities. Whether such plantation service provided to such entities by OFDC is taxable under GST and, if yes, at what rate (OFDC is registered under GST laws).
Clarification:- The services provided by OFDC as mentioned above is classified, as given below, under the

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ed under the Section 9986 are exempted and 'NIL' rated under GST Acts. The relevant portion of the 'Scheme of Classification of Services' is enclosed herewith for your reference.
This is issued with the approval of the Commissioner of CT & GST.
Yours faithfully
Additional Commissioner CT & GST
(Policy)
Memo No. 916/CT.,
Dated. 21.06.2018
i. organization and management of trade shows and trade fairs and provision of assistance and support services, including components such as advice and consultancy services with respect to all aspects of the organization of trade shows and trade fairs including defining objectives, financing, e.g., through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters;
ii. assistance in choosing and locating space, venue research, feasibility and negotiation; marketing and public relations for the trade show or trade fair; organization or provision of secretariat and

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eries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, facade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for protection against noise, wind, erosion, visibility and dazzling
998598 Other information services
This service code includes telephone-based information services, information search services, news clipping services, press clipping services etc.
This service code does not include telephone call centre services, cf. 998593
998599 Other support services n.e.c.
This service code includes business brokerage and appraisal services other than for real estate; business services of intermediaries and brokers; specialist advice other than

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12, 996921
* services related to advertising and sales promotion, cf. 99836
* management services for motion picture rights, cf. 999614
* art facilities operation services, cf. 999623
* management services for artistic rights, cf. 999629
* sports events organization services, cf. 999651
9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities
99861 Support services to agriculture, hunting, forestry, and fishing
998611 Support services to crop production
This service code includes
i. services to improve the propagation quality of the seed, including treatment of genetically modified seeds; removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds; removal of seed moisture to a safe level for seed storage; drying, cleaning, grading and treating of seeds to be marketed;
ii. post-harvest crop services such as preparation of crops for primary markets, cotton ginning services;
iii. Other support services to cro

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rtificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husbandry services on inputs owned by others like operation of a farm animal production unit on a fee or contract basis
This service code does not include:
* services provided by agronomists and agricultural economists, cf. 998311
* veterinary services for pets and other animals, cf. 99835
* training of guard dogs cf. 998529
* recreational riding services, cf. 999652
* training of sport and entertainment animals cf. 999662
998613 Support services to hunting
This service code includes services involving operation of a hunting unit on a fee or contract basis; culling of wildlife
998614 Support services to forestry and logging
This service code includes services involving operation of a forestry or logging unit on a fee or contract ba

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erection, repair and dismantling services; well casing, cementing, pumping, plugging and abandoning of wells; test drilling and exploration services in connection with petroleum and gas extraction; specialized fire extinguishing services; operation of oil or gas extraction unit on a fee or contract basis
This service code does not include:
* geological, geophysical and related prospecting and consulting services, cf. 998341
998622 Support services to other mining n.e.c.
This service code includes draining and pumping of mines; overburden removal and other development and preparation services of mineral properties and sites, including tunneling, except for oil and gas extraction; test drilling services in connection with mining operations, except for oil and gas extraction; operation of other mining units on a fee or contract basis
This service code does not include:
* mineral exploration and evaluation services, cf. 998343
* geophysical services, cf. 998341
99863 Support and

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M/s The Jay Shree Chemicals & Fertilizers Versus Commissioner of CGST & Central Excise, Kolkata
Central Excise
2018 (7) TMI 1589 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 21-6-2018
Appeals No. E/75273/2018 – FO/A/76343/2018 & FO/76349/2018
Central Excise
SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL)
Shri S. Sarkar, Advocate for the Appellant (s)
Shri D. Halder, A.C. (AR) for the Respondent (s)
ORDER
Per Shri P. K. Choudhary :
The present appeal has been filed by the Appellant against the impugned Order-in-Appeal No. 11/KOL-III/2017 dated 24.10.2017 passed by the Commissioner of CGST & Central Excise (Appeal-II), Kolkata.
2. Briefly stated, the facts of the case are that the appellant is engaged in the manufacture of Sulphuric Acid and Super Phosphate, classifiable under Chapter 28 and 31 of the Central Excise Tariff Act, 1985. The appellant, during the period from March, 2011 to September, 2012, cleared the goods from the factory on payment of duty at the ra

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the appellants. Penalty of Rs. 31,22,159/- was also imposed on the appellant under Section 11AC of the Central Excise Act, 1944. On appeal, the Ld. Commissioner (Appeals) upheld the Order-in- Original and rejected the appeal filed by the appellant-assessee. Hence, the present appeal before the Tribunal.
3. The Ld. Advocate appearing on behalf of the appellant filed a written submission and also relied upon various case laws. The Ld. Advocate contended that after receipt of the Show Cause Notice, the appellant had paid the entire amount of duty amounting to Rs. 31,22,159/- by cash through their bankers. He further, submitted that the Adjudicating Authority vide Order-in- Original dated 24.09.2014 confirmed and appropriated the entire amount of CENVAT duty of Rs. 31,75,136/- as paid by the appellant on clearance of fertilizer under Notification No. 1/2011-CE(Supra) and they are in appeal before the Ld. Commissioner (Appeals) against the demand of interest and imposition of penalty. He

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ded Tax. As there was no non-payment of duty in the present case, payment of interest is not sustained. He relied on the decision of Tribunal in the case of Commissioner of Central Excise. Vadodara Vs. Banco Products (India) Ltd. reported in 2011 (15) taxmann.com 9 CESTAT [2011] 33 STT 363 (Ahmedabad-CESTAT).
5. The Ld. D.R. reiterated the discussions and findings of the Lower Authorities.
6. Heard both sides and perused the appeal records.
7. I find that it is evident from the record that the appellants paid 1% duty from the CENVAT Account, which is reflected in the CENVAT Account returns. It is also noted that the appellants have complied with all the necessary statutory returns within the stipulated time and the fact of claiming exemption benefit was disclosed in the ER-1 returns filed during the relevant period. It is also not in dispute that the appellants paid the entire duty amount through the CENVAT Account and thereafter, through the current account, thereby, causing no los

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PCP Chemicals Pvt. Ltd. Versus Commissioner of GST & Central Excise, Mumbai
Service Tax
2018 (7) TMI 789 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 21-6-2018
Appeal No. ST/86239/2018 – A/86776/2018
Service Tax
Dr. Suvendu Kumar Pati, Member (Judicial)
Shri P.K. Shetty, Advocate for the appellant
Shri Atul Sharma, (AR) for the respondent
ORDER
Being aggrieved by the Order-in- Appeal No. PK/200/APPEAL THANE/TH/2017-18/1612 dated 17.01.2018 passed by the Commissioner of GST & Central Excise, Mumbai confirming order of duty demand, interest and penalty passed by the adjudicating authority i.e. Additional Commissioner, Service tax Audit III, Mumbai, Appellant has approached this Tribunal for relief on the ground

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Sharma, applicability of sub-rule 3AA to the appellant's case, since adjudication order was passed on 15.09.2016 i.e. much after the applicability of sub-rule 3AA is analysed.
3. Before giving any finding on this, it is imperative to have a look at the bare taxes of the rule which reads as under:-
“(3AA) Where a manufacturer or a provider of output service has failed to exercise the option under sub-rule (3) and follow the procedure provided under sub-rule (3A), the Central Excise Officer competent to adjudicate a case based on amount of CENVAT credit involved, may allow such manufacturer or provider of output service to follow the procedure and pay the amount referred to in clause (ii) of sub-rule (3), calculated for each of the months,

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Sujhan Instruments Versus Commissioner of Central Excise, Chennai-II, Honeywell Electrical Devices and Systems India Ltd. Versus Principal Commissioner of Central Excise, Chennai-I And Commissioner of GST &Central Excise, Chennai Versus Sujhan Instruments
Central Excise
2018 (7) TMI 420 – CESTAT CHENNAI – 2019 (368) E.L.T. 135 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 21-6-2018
E/810/2010, E/1/2011, E/40261/2014, E/40964/2013, E/40965/2013 – Final Order No. 41924-41928 / 2018
Central Excise
Hon'ble Shri Madhu Mohan Damodhar, Member ( Technical ) And Hon'ble Shri P. Dinesha, Member ( Judicial )
Shri Joseph Prabhakar, Advocate For the Appellant
Shri K. P. Muralidharan, AC ( AR ) For the Respondent
ORDER
Per Bench
All these appeals since relating to the same issue, they are taken up together for disposal.
2. The facts of the case are that Sujhan Instruments (hereinafter referred to as Sujhan) are engaged in the manufacture of electronic devices such Fan Speed

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he goods.
g) When there is no right to sell the goods, the amount received by the asessee is only compensation of the expenditure incurred by the assessee and received by him through sale invoices raised.
h) the declaration made in the MRP stickers as 'Specially manufactured for Honeywell Electrical Devices and Systems India Ltd. by M/s.Sujhan Instruments, 54, 4th Street, Kasi Estate, Jafferkhanpet, Chennai 600 083' also confirm that the goods are manufactured for M/s.Honeywell. Department took the view that Sujhan had simply been acting as job worker for Honeywell; that the entire manufacturing activities were controller by Honeywell as principal manufacturer; that Honeywell fixed ordinary sale price of the impugned goods; Hence value adopted for payment of duty by Sujhan is not the sole consideration for sale as per Section 4 (1) (a) of the Central Excise Act, 1944 Hence the goods required valuation as per Valuation (Determination of price of Excisable goods) Rules, 2000 under Sect

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dated 20.04.12
12/2012 dated 08.08.12
12& 13/2013 dated 30.01.13
3,58,663/-
2,000/-
E/40261/2014 (Appeal by Sujhan)
August 2009 – March 2010
61/2010 dated 12.08.10
58/2011 dated 22.06.11
222/2013 dated 22.11.13
31,17,332/-
25,000/-
 
In adjudication, in respect of appeal E/810/2010 & E/00001/2011, the notices were adjudicated by the Commissioner vide OIO No.20/2010dated 03.09.2010 who confirmed the proposals,hence these appeals by Sujhan and Honeywell.
3. In appeals E/40964 & 40965/2013, the adjudicating authorities were of the level of Additional Commissioner, who confirmed the proposals in the respective SCNs; on appeal, the Commissioner (Appeals) concerned, set aside the orders of the adjudicating authority and allowed the appeals of the assessee. Hence department have filed these appeals.
4. In appeal E/40261/2014, the proposals in the related SCN were confirmed by the adjudicating authority which on appeal was upheld by the Commissioner (Appeals), h

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ection
4 (1) (a) of the Act in respect of transactions between Sujhan and Honeywell, should the adjudicating authority have gone further ahead to agitate the applicability of Rule 10 (a) of the Valuation Rules.
iii) As per Section 4 (1) (a) of the Act, the transaction is generally required to be adopted as the value of goods for the purpose of charging duty of excise in the cases. Department has not adduced any evidence to prove that the sale of goods between Sujhan and Honeywell have not satisfied any of the ingredients of Section 4 (1) (a) or have not satisfied the definition of transaction value in that section.
iv) Rule 10 (a) was introduced in Central Excise Valuation Rules, 2000 w.e.f. 1.3.2007 in respect of goods manufactured by job worker. However, Sujhan was never a job worker of Honeywell. The transaction between the two appellants were always on principal to principal basis.
v) As per Board's circular No.902/22/2009 dt. 20.10.2009 on the subject of scope of Rule 10 (a) o

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ment, Ld. Advocate submits that common impugned order No.12 & 13/2012 dt. 30.1.2013 of commissioner (Appeals) has gone into all aspects of matter and arrived at the reasoned finding that the relationship between Sujhan and Honeywell is only on principal to principal and that there is no complete control of the manufacturing process of the former by the latter. Ld. Advocate therefore submits that there is no merit in the departmental appeals and they may therefore be rejected.
6. On the other hand, Ld.A.R Shri K.P.Muralidharan supports the impugned orders.
7. Heard both sides and have gone through the facts of these cases.
8.1 Ld. Advocate has found fault with the framing of issues by the Commissioner in the impugned order dt.3.9.2010 (impugned order for Appeal No.E/810/2010 & E/1/2011) that the adjudicating authority should have examined the issue first under section 4 (1) (a) of the Act and not under Rule 10 (a) of the Valuation Rules. We are not able to appreciate this contention.

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ol exercised by Honeywell, 99%of the finished goods are sold to the latter and that Honeywell's brand name and MRP stickers are used on the packing. The Rule 10A has been inserted in the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, w.e.f. 1.4.2007. As per this rule, the value at which principal manufacturer sells his goods will be the basis for determining the transaction value for payment of Central Excise duty by the job worker. For the purpose of this rule, the job worker is defined as '…. a person engaged in the manufacturer or production of goods on behalf of a principal manufacturer, from any inputs or goods supplied by the said principal manufacturer or any other person authorized by him'. Thus to qualify as job worker, in our view, the following hard sticks require to be satisfied :
(i) Job worker should be engaged in manufacture or production of goods on behalf of another manufacturer
(ii) Inputs or goods should be supplied by the said prin

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basis. The arrangement between Sujhan and Honeywell, in our view, is on the lines of 'contract manufacturing' as distinguished from 'job worker'. The contract manufacturers are not supplied with the raw material from principal manufacturers, like 'job workers', butthey are required to purchase them from the market, very often from vendors who are approved by the principal manufacturer for quality point of view. The principal then buys finished products from the contract margin and very often sales them to his core customer, sometimes with enhanced margin. Department has also not unearthed or brought out anything on record to suspect that the contract between Sujhan and Honeywell is only a camouflage for job working. There is also no evidence put forth to indicate that apart from the alue invoices by Sujhan to Honeywell there is an additional value component which is separately paid by the latter to the former or that there is any additional flow back of funds. This being the case, ther

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Percept H. Pvt. Ltd. Versus CCGST Mumbai
Service Tax
2018 (7) TMI 93 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 21-6-2018
Appeal No. ST/88138/17 – Order No. A/86777 / 2018
Service Tax
Hon'ble Dr. Suvendu Kumar Pati, Member ( Judicial )
Shri Keval Shah, Advocate for the appellant
Shri Vivek Dwivedi, AC (AR) for the respondent
ORDER
Refusal of cenvat credit already availed by appellant advertising company on the input services to the tune of Rs. 8,08,800/- after audit report indicated it as inadmissible credit is under challenge in this appeal consequent upon unsuccessful attempt before the Commissioner (Appeals) challenging the legality of the order of the first adjudicating authority demanding such tax along with interest and penalty.
2. The appellant is in the business of advertising and had availed input credits on same category and other category services during the period July 2013 to September 2013. Departmental audit conducted thereafter pointed ou

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of such cenvat credit as inadmissible along with interest at appropriate rate and penalty of same amount demanded.
3. In his memo of appeal and during course of hearing of appeal, the ld. Counsel for the appellant Shri Keval Shah submitted that the Ld. Commissioner has erred in not allowing cenvat credit and also erred in invoking the extended period of limitation without proper appreciation of the rules framed for the same and the position of law developed through judicial decisions reported in CCE vs. Data Infosys Ltd. 2006 (4) STR 34 (Tri-Del) and Gopal Zarda Udyog vs. CCE 2005 (188) ELT 251 (SC) for which the order of confirmation of demand along with interest and penalty passed by the first appellate authority is required to be set aside.
4. On the other hand, the respondent department has not filed any cross objection but during course of hearing of appeal has drawn the attention of this court to the amended Rule of 2002 referred above under which two categories of services are

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cludes interpretation of cenvat credit in respect of input services used for providing of output services. Ld. Counsel for the appellant was appraised that such interpretation concerning the classification of services is not within the competency of this single bench jurisdiction to which he replied that he would accept the order of the adjudicating authority to the extent that services upheld by the appellant to the tune of amount involved in the appeal i.e. Rs. 8,17,561/- can fall under the category of other services and therefore covered under sub-rule (b) of Rule 3 of Cenvat Credit Rules 2002. This being the scenario it is imperative to have a look on the text of amended Rule to arrive at a just decision.
“(ii) in rule 3 –
(A) for sub-rule (1), the following sub-rule shall be substituted, namely –
(1) An output service provider shall be allowed to take credit (herein referred to as service tax credit) of the service tax paid on such input services in the manner, namely :-

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s been referred and the proviso annexed thereof has been ignored by the respondent department and the adjudicating authority as well as appellate authority. In drawing the attention of this court to Annexure A of notice to show-cause which contains a column as the date of payment, the ld. Counsel for the appellant indicated payment in respect of all bills/ invoices were made after 14.05.2003 and therefore his case would be squarely covered under this proviso.
7. I find force in the submission of ld. Counsel for the appellant. It is worthwhile to reiterate that the payment in respect of all bills were made after 14.05.2003 and the cenvat credit was availed by the appellant between July 2013 and September 2013, as found from the appeal memo, which covers the case under proviso annexed to Rule 3. This being the factual scenario, I have no hesitation to hold that appellant had not availed any cenvat credit in violation of Rule 3(1)(b) of Cenvat Credit Rules 2002 (second amendment). Hence

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Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 –reg.
49/23/2018 Dated:- 21-6-2018 CGST – Circulars / Ordes
GST
Circular No. 49/23/2018-GST
F. No. CBEC/20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 21st June, 2018
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All)
Madam/Sir,
Subject: Modific

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rvices Tax Act, hereby issues the following modifications to the said Circular:-
(i) In para 2 (e) of the said Circular, the expression “three working days” may be replaced by the expression “three days”;
(ii) The statement after paragraph 3 in FORM GST MOV-05 should read as: “In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at ____ AM/PM.”
3.0 Further, it is stated that as per rule 138C (2) of the Central Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carr

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es should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder.
Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been established by the proper officer.
4. It is requested that suitable trade notices may be issued to publicise the contents of t

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Raising of GST Tax Invoice for sharing of Canteen expenses
Query (Issue) Started By: – CABIJENDERKUMAR BANSAL Dated:- 20-6-2018 Last Reply Date:- 9-7-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Friends!
Greetings of the day!
In our factories, we are having provisions of food supplies from Food vendor. In one unit through supplies of tifin and in one unit, we are having provision of canteen where food supplier bring his food and serves to employees.
Food supplier raises the Invoice with GST for which we did not take any GST credit because of impact of Sec 17 (5) of CGST Act.
We are having on roll employees as well as workers hired from Manpower contractor. We recover the food expenses from on roll employees by d

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ing Invoice and taking GST credit is correct.
2. In same way, whether we can issue combined invoice to employees and charge GST and also can take GST credit of GST levied by Food supplier.
3. In the same way, we are recovering "Transportation expenses" on concessional rates from employees and deducting the same from their salaries. Whether we need to issue GST Tax invoice for this and adjust the GST liability with the GST credit on supplies of conveyances.
Would request all to please give your valuable opinion.
Thanks in anticipation of having respective opinions.
Regards!
Shrey Khanna
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, my views, query wise is as follows:-
1. If the food and beverages, which are speci

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orrect me if mistaken.
Thanks
Reply By YAGAY and SUN:
The Reply:
You may raise Invoice on the actual subsidized amount which are being recovered from your employees to pay the GST on such deemed services.
Reply By CABIJENDERKUMAR BANSAL:
The Reply:
Thank you for the opinions.
Dear (Yagay & San). As you are also having same opinion that we need to raise the Invoice of GST to employees and Manpower contractor, please also give your expert opinion over whether we may take GST credit for Inward Supplies of Food. As we are thinking that if we charge 5 % GST from employees and Manpower contractor then we can not avail GSt credit and if we charge 18 % GST then we may avail GSt credit for inward Supply as per SAC chapter heading 9963.
Thank

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Final Report Filing Extension for FORM EWB-03: Up to 3 Additional Days Allowed for GST Inspection Verification.
Act-Rules
GST
Inspection and verification of goods – time for recording of the

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Transporters with multiple State registrations can get a unique GST number using FORM GST ENR-02 for centralized registration.
Act-Rules
GST
Centralized registration in case of GTA – GST – a

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Application for obtaining unique common enrolment number
GST ENR – 02
GST
FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
1.
(a) Legal name
(b) PAN
2. Details of registrations having the same PAN
Sl. No
GSTIN
Trade Name
State/UT
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and corr

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Taxation of Corporate agent to insurance company
Query (Issue) Started By: – Tushara Nair Dated:- 20-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
How is GST applicable for Corporate agents to insurance company? Is it on RCM basis wherein the insurance company would pay tax or on the basis of forward charge where in the corporate agent is liable to pay tax.Is there is any circular pertaining to this by the Finance ministry.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, please refer Notification No.13/2017 dated 28-06-17 as amended from time to time. The relevant portion is reproduced below:-
“the Central Government on the recommendations of the Council hereby notifies that on cat

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In Re: M/s. Oscar Security & Fire Service,
GST
2019 (2) TMI 921 – AUTHORITY FOR ADVANCE RULING, HARYANA – 2019 (22) G. S. T. L. 132 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HARYANA – AAR
Dated:- 20-6-2018
HAR/HAAR/R/2018-19/01
GST
SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER
Present for the Applicant: Sh. Kunwarjeet Singh, Manager & Sh. Deepak, Account Head
Factual Background
As per statement of facts submitted by the applicant, M/s. Oscar Security & Fire Service (applicant) is an outsourcing agency providing man power services i.e. security housekeeping, for Indian government departments and highly sensitive industrial installations like massive petrol depots, nuclear power plant, telecom tower infrastructure, thermal power plant and many more.
Questions on which Advance Ruling is sought:-
The applicant M/s. Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutio

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ct nil rate of tax, 
“…(b) Services provided to an educational institution, by way of;
(i) transportation of students, faculty and staff; 
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory;
(iii) security or cleaning or housekeeping services performed in such educational institution
(iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent;”
From the foregoing, it is learnt that security services provided to an educational institution up to higher secondary school level only would attract nil rate of tax.
Since the party is supplying manpower services to the medical institutions and state universities, they are liable to

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ST).
To precisely answer the query raised by the applicant, the relevant entry at Sr. No. 66 of the notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax is to be understood for its applicability by reading the proviso alongwith the entry itself. The notification exempts certain class of services from GST. For ease of reference the entry is reproduced below:-
Sr. No. 66 Heading 9992
Services provided –
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of-
(i) transportation of students, faculty and staff; 
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution; upto higher sec

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