Goods and Services Tax

Goods and Services Tax – Started By: – Gowrishankar Muthusamy – Dated:- 22-3-2018 Last Replied Date:- 24-3-2018 – Hi Experts,I have bought a plot through loan along with plot development loan. what is the GST for Plot development loan? Can i build a house on that plot as i have development loan on my name?Thanks in advanceGowrishankar – Reply By KASTURI SETHI – The Reply = On loan GST is not applicable. Yes. You can build a house on that plot. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I e

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Goods and Services Tax – GST on Skill Development, Start-Ups and Tourism – TMI Updates – Highlights

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Goods and Services Tax – Started By: – ashok amin – Dated:- 22-3-2018 Last Replied Date:- 24-3-2018 – Dear Experts,We are having a peculiar problem arising every March ending. The problem is we want to achieve a target and for our accounting year 17-18 we are short of some amount in lakhs. We are in chemical manufacturing and trading business. Some import goods are awaited by us which has to be despatched by 31.03.2018 as per our commitment given to the party. But, the problem is we are getting

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Goods and Services Tax – GST – Dated:- 22-3-2018 – Government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone. Some of the queries regarding applicability of e-way bill provisions are as below: (i) Exemption for export consignments during custom bonded movement from one airport o another; (ii) Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa; (iii) Parity in movement of export cargo with import cargo. To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax dated 07.03.

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Goods and Services Tax – GST – Dated:- 22-3-2018 – The North Eastern and Hilly States have not been provided exemption from tax refund till March, 2027 under GST. The GST Council in the meeting held on 30.09.2016, had decided that all entities exempted from payment of indirect tax under the then existing tax incentive scheme shall pay tax in the GST regime. It was also decided that the decision to continue with any incentive given to specific industries in existing industrial policies of States

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Goods and Services Tax – GST – Dated:- 22-3-2018 – All kinds of representations received from the trade and industry (including start-ups) regarding GST rates on services have been deliberated in the Fitment Committee. Government has exempted various kinds of services in relation to skill development. Decision pertaining to rates of GST and exemption on skill development, start-ups and tourism are taken after due deliberation in GST Council. There are several services which have been exempt from GST. The details are as given below. Exemptions in relation to Skill development and start-ups Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- the total

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approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. Services of assessing bodies empaneled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessmen

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Goods and Services Tax – Started By: – Ana Reg – Dated:- 22-3-2018 Last Replied Date:- 7-5-2018 – Hello,We sell online indian handicraft all the sales are export. Up till July and new GST regime we didnt have to follow customs clearance in india in order to export for parcels under 25000 INR. With new regime in order to receive refund all exports have to pass customs and all the export procedure. It is impossible to do it for very small exports. Currently DHL has solution which works with GST p

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Goods and Services Tax – Started By: – V Bharath – Dated:- 22-3-2018 Last Replied Date:- 30-3-2018 – Dear Respected Members,I am working in organised retail sector. My concern is about Commercial Credit Note. We purchase goods from supplier and sell to retail customers. We claim supplier towards the discounts given to customers and the supplier pass credit note towards a portion of discount, not 100% of discount.They passed credit note with out GST saying it is commercial credit note as they can not link the products to the original invoice. Now, please help me to understand the meaning of Commercial credit note and what is our liability being receiver.Thanking you all in advance- Bharath – Reply By Sandeep Rathi – The Reply = There is no

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Goods and Services Tax – Started By: – BHAKTIKANT BHATT – Dated:- 22-3-2018 Last Replied Date:- 26-3-2018 – sir,WE HAVE PACKAGING INDUSTRIES MANUFACTURING A PLASTIC FILM ROLL. WE WANT TO REMOVE ONE OLD MACHINERY AS A SCRAP(USE APPROXIMATELY ABOVE 10 YEARS)KINDLY TELL ME HOW MUCH PERCENTAGE GST WE NEED TO CHARGE ON SCRAP VALUE BILL OF OLD MACHINERY REMOVE FROM FACTORY.KINDLY GIVE YOUR VALUABLE SUGGESTIONTHANKING YOU – Reply By Alkesh Jani – The Reply = Sir, my point of view is that, as the machi

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2018 (6) TMI 383 – CESTAT MUMBAI – TMI – Refund of service tax credit paid on various input services – the services were used for rendering export of output service – Whether computation of refund is correct in terms of the provisions of Notification No. 27/2012-CE (NT) read with Rule 5 of the CCR 2004? – Held that:- This issue needs reconsideration by the first appellate authority as appellant had produced re-conciliation statement indicating the correct amount of refund which needs to be calculated but the first appellate authority in the impugned order has not passed any observations or given any reasoning either to accept or to reject it – matter on remand.
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Refund claim – input services – Whether refund of input services viz. Air Travel agent services, accommodation services and cargo handling services has been denied correctly? – Held that:- The appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at var

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tled the law which is that a refund application for service tax credit availed on the input services can be filed within one year from the end of the quarter from which services are exported – in the present case, the date of filing of the refund claim is within one year of the end of the specific quarters – refund claim is not barred by time.
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Appeal allowed in part and part matter on remand. – ST/88086 & 88098/2017 – A/86123-86124/2018 – Dated:- 22-3-2018 – Shri M V Ravindran, Member (Judicial) Shri Dilip Shinde, Asstt. Commissioner (AR) for Revenue Shri Prasad Paranjape with Shri Mihir Mehta, Advocates for assessee ORDER These appeals are filed by the appellant-assessee as well as Revenue against Order-in-Appeal No: PK/87/MC/2017 dated 31/08/2017 passed by the Commissioner of CGST & Central Excise (Appeals), Mumbai. 2. Heard both the sides and perused the records. 3. Appellant-assessee is in appeal against the order on the ground that the first appellate authority has incor

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he learned Counsel that as regards point No. (ii), (iii) and (iv) the issue is now settled by the various decision of the Tribunal more specifically Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (45) STR 383 (Tri. Mumbai), Accenture Service Pvt Ltd v Commissioner of Service Tax, Mumbai -II 2015 (40) STR 719 (Tri. Mumbai); and for the refund claim rejected on the time bar is covered by the Larger Bench decision in the case of Commissioner of Central Excise and Service Tax, Bengaluru – I v. Span Infotech Pvt Ltd 2018-TIOL-516-CESTAT-BANG-LB. It is his submission that the Larger Bench has held that the refund claims filed under Rule 5 of the CENVAT Credit Rules, 2004 can be filed within one year from the end of the particular quarter and submits that in all these case the refund claims were filed within one year from the end of the particular quarter. Revenue's appeal is on the same ground that the first appellate authority has calculate

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d, as regards cargo handling service it is his submission that these services were used for transporting of personnel belonging to the new units who were employed by the appellant and hence all these expenses having incorvectly allowed as these being of personal use. 7. I find that from the records that the appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at various locations to render output services which were exported. I find that these services are squarely covered as eligible by the judgement in the case of Reliance Industries Ltd and Accenture Service Pvt Ltd (supra) 8. As regards the submissions on Cargo Handling Services, I find that this issue is also settled by the judgment of the Tribunal in the sae of Reliance Industries Ltd (supra). Accordingly, in respect of point, on merits that the appellant is eligible for the refund of the amount claimed by them subject to the calculation as mentioned at point

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2018 (6) TMI 332 – CESTAT MUMBAI – TMI – Rejection of VCES declaration – whether both the lower authorities were correct in dismissing the VCES declaration filed by the appellant on 18/12/2013 as incorrect declaration on the ground that there was an enquiry initiated against the appellant? – Held that:- It is the fact that the appellant had filed the VCES declaration on 18/12/2013 and the notice issued by the Assistant Commissioner of Service Tax – II is dated 18/08/2015 for rejection of VCES declaration – This notice was issued by the lower authority when the CBEC Circular dated 18/08/2013 was in the knowledge of the department, wherein CBEC has clearly clarified that notice for rejection of VCES scheme should be issued within 30 days – r

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. 4. Learned Chartered Accountant brings to my notice that the declaration were filed by the appellant on 18/12/2013 and eligibility to make such declaration under VCES was not in doubt in their mind but the lower authorities thought the said VCES declaration should be rejected and recovery proceedings should be initiated. It is his submission that this was intimated to the appellant by a letter dated 18/08/2015, almost after 1 ½ years. He brings to my notice that CBEC Circular No. 170/05/2013-ST dated 08/08/2013 in respect of VCES and submits that at serial No. 12 it is specifically clarified that if the designated authority has reason to believe that the declaration is covered by Section 106(2) of the Customs Act, 1962, shall give

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l, Learned Chartered Accountant submits that the issue whether an appeal can be filed against rejection of VCES was decided by the Hon'ble High Court Madras in Narasimha Mills Pvt Ltd V. Commissioner of Central Excise (Appeals), Coimbatore 2015 (39) STR 795 (Mad.). 5. On careful consideration of the submissions made, I find that the Tribunal has been entertaining the appeals filed against the rejection of VCES scheme and the law has been as has been settled by Hon'ble High Court of Madras in Narasimha Mills Pvt Ltd (supra) by holding that appeal against rejection of the VCES declaration lies before the Tribunal, hence this appeal is maintainable. 6. As regards the issue involved in this case, I find merit in the submissions made by

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2018 (6) TMI 251 – CESTAT MUMBAI – TMI – Refund of an amount paid by mistake – N/N. 25/2012 dated 20/06/2012 – Held that:- It transpires that at serial No. 25 exemption is granted to services provided to Government, local authorities of government authority in respect of sanitation conservancy, solid waste management – In the case in hand, it is not in dispute that the appellant herein has rendered the services to MIDC for garbage collection disposal thereof, it is found that the adjudicating authority was correct in allowing the refund claim filed by the appellant – Revenue is directed to refund the amount as has been ordered by the adjudicating authority – Appeal allowed – decided in favor of appellant. – ST/85365/2018 – A/86259/2018 – D

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o December 2013, the services rendered by them i.e. collection of garbage in the MIDC was exempted by Notification No. 35/2012-ST dated 20/06/2012 amended by Notification No. 6/2014-ST dated 11/07/2014. The adjudicating authority accepted the contention of the appellant and allowed the refund claim. 4. Revenue was aggrieved by such an order and preferred an appeal before the first appellate authority. The first appellate authority relying upon the findings of the Tribunal in a stay order as reported at 2014 (36) STR 1295 in the case of MIDC v. Commissioner of Service Tax, Mumbai-I reversed the decision of the adjudicating authority and denied refund to the appellant herein. This appeal is against the said order. 5. It was brought to the not

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Bombay and their Lordships by a judgment dated 23/08/2017 as reported 2017-TIOL-2629-HC-MUM-ST rejected the appeal of the department and held that the judgment of the Tribunal was correct by imposing a cost on the appellant i.e. Commissioner of Central Excise, Nashik. 6. The law is now settled in favour of the MIDC wherein it is held that MIDC is a statutory body. 7. On perusal of the Notification No. 25/2012 dated 20/06/2012, it transpires that at serial No. 25 exemption is granted to services provided to Government, local authorities of government authority in respect of sanitation conservancy, solid waste management. In the case in hand, it is not in dispute that the appellant herein has rendered the services to MIDC for garbage collecti

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 22-3-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 22nd March, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby rescinds the notification of the Government of Tripura in the Department of Finance,

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GST – States – EXN-F(10)-14/2018-12/2018-State Tax – Dated:- 22-3-2018 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 12/2018-State Tax Shimla-171 002, the 22nd March, 2018 No. EXN-F(10)-14 /2018.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,- (i) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substi

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said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along-with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any othe

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invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB 01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the infor

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ption, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (

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ll number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and

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istered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl

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alidity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the.- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or

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ainer freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to the conditions that may be specified, notify; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- STATE TAX (RATE), dated the 30th June, 2017 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being tran

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s the Central Government, Government of any State or a local authority for transport of goods by rail; (m) where empty cargo containers are being transported; and (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation.-The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [See rule 138 (14)] Sl. No. Description of Goods 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers. 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls an

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the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following document

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by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. ; (v) for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB 03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory,

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or Bhutan Vehicle Registration No. Notes: 1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 S

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tax Central tax State or Union territory tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (See rule 138D) Report of detention E-Way Bill Number Approximate Location of detention Period of detention Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forw

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2018 (3) TMI 1318 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 247 (All.) – Revival of Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 – whether Rule 138 of the UPGST Rules, 2017 as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill? – Held that: – respondents may file counter affidavit within a month – any order which is passed pursuant to the SCN will be subject to decision of this writ petition and at the same time the petitioner would also at liberty to challenge it in the appropriate forum. – WRIT TAX No. – 454 of 2018 Dated:- 22-3-2018 – Hon'ble

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month. Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit. List for admission/final disposal on the expiry of above period. In the mean time, the seized goods of the petitioner as well as the vehicle be released by the authorities forthwith on the petitioner furnishing security other than cash and bank guarantee of the proposed tax and penalty and indemnity bond of the value of the seized goods. It is further provided that any order which is passed pursuant to the show cause notice will be subject to decision of this writ petition and at the same time the petitioner would also at liberty to challenge it in the appropriate forum. The petitioner is permitted to furnish the reply to the show cause notice by 24.03

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2018 (3) TMI 1268 – RAJASTHAN HIGH COURT – TMI – Filing of GST Tran-1 and other returns – Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted – reliance was placed in the case of Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India & Another [2018 (3) TMI 539 – BOMBAY HIGH COURT] – returns to be accepted provisionally – issue notice. – S. B. Civil Writ Petition No. 3978 / 2018 Dated:- 22-3-2018 –

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DGFT – 54/2015-20 – Dated:- 22-3-2018 – Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan Notification No. 54/2015-20 New Delhi, Dated 22 March 2018 Subject:- 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. S.O (E): In exercise of powers conferred by Section 5 of FT (D&amp

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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 21-3-2018 Last Replied Date:- 31-7-2018 – My client is a sub contractor who got contract from main contract to execute work in a SEZ unit, what would the rate of tax under gst being sub contractor , recently I read some where rate of tax applicable to main contractor is applicable to sub contractor in the situation if a main contractor filed LUT without payment of IGST sez supplies are zero rated supplies shall he being a sub cont

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Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 21-3-2018 Last Replied Date:- 22-3-2018 – We are in receipt of bill from labour contractor towards supply of labour in factory in Haryana. Since this labour contractor is registered in UP state, he is charging IGST in bill.Whether this is correct. Please confirm. – Reply By KASTURI SETHI – The Reply = Labour contractor should get himself registered in Haryana. Service is consumed in Haryana. CGST AND SGST are correct. IGST not applicable here. – Reply By S.C. WADHWA – The Reply = Sir,What is the reason to get registered in state of Haryana. If the labour contractor supplies labour in more than one state, whether he will have to get registered in each state.Please clarify. – Reply

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 21-3-2018 Last Replied Date:- 21-3-2018 – REFUND OF IGST AGAINST EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY WHERE MISTAKE IN GSTR-3B HAPPENED WHERE FIGURE OF EXPORT AND SEZ SALES SHOWN IN 3.1(a) INSTEAD OF 3.1(b) SECTION BUT IN GSTR-1 PROPERLY SHOWN IN 6A AND 6B RELATED TO EXPORT AND SEZ SUPPLY TILL DEC'17 AND FOR THAT NOT GETTING IGST REFUND. PLEASE HELP RELATED TO 3B WRONG PLACE SHOWN RETURN HOW CAN I RECTIFY TO GET THE REFUND AS GSTR-1 ARE IN PROPERLY POSITIONED. PL HELP IF ANY ONE HAVE IDEA TO SORT OUT THE PROBLEM. JAN ONWARDS SHOWN IN 3B AND GSTR-1 DATA IN PROPER PLACE AND GET THE IGST EXPORT REFUND WITH IN 10 DAYS BUT SEZ REFUND NOT RECD AND HELP TO GET SEZ IGST R

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Goods and Services Tax – Started By: – NAREN KHATRI – Dated:- 21-3-2018 Last Replied Date:- 22-3-2018 – Registered Under GST.. and regularly filed return etc.. now received commission from unregistered person from selling their goods directly.. having only commission note.. now what is treatment under GST.. Whether any GST liability arise or not..or.. any other else..?? – Reply By KASTURI SETHI – The Reply = GST is payable if you have crossed threshold exemption limit of ₹ 20 lakhs/10 lakhs. – Reply By Alkesh Jani – The Reply = Sir, my point of view is that as you are registered with GST and filing the return than you are liable for payment of tax under GST. However, all categories of registered persons are exempted from the provisio

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ithout bringing the same into your premises and without accounting for in your account) and got commission from unregistered person. You supplied the goods directly to third party/parties. Is it correct ? Will you please elaborate your query further ? – Reply By Ganeshan Kalyani – The Reply = dear khatri sir, do you mean to say that you are a clearing and forwarding agent. your principal supplylies goods and you are supplying it under the instruction of your principal and you get commission for that. is this arrangement correct ? – Reply By NAREN KHATRI – The Reply = Yes Kasturi Sir ji..The goods direct delivery to party.. we just received only commission note towards mutual discussion with party's.. as under GST every registered should

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Goods and Services Tax – Started By: – Ankush Chattopadhyay – Dated:- 21-3-2018 Last Replied Date:- 26-3-2018 – It is my understanding that RCM needs to be paid/settled using hard money, cash, and not paid/adjusted using CENVAT Credit.But what are the implications in a situation/scenario where it has already been paid/adjusted using CENVAT Credit.Thank you in advance,Ankush. – Reply By KASTURI SETHI – The Reply = That is an offence and wrongly used ITC and hence will attract interest and penalt

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Goods and Services Tax – Started By: – LAKSHMINARAYANAN TR – Dated:- 21-3-2018 Last Replied Date:- 21-3-2018 – Dear AllI have read in the news that government has considered return of expired pharma goods are not to be treated as supply( around end of Dec 2017). But I don't find any relevant circular or notification to this effect. Can any of you please guide me further?Best regardsDurai – Reply By KASTURI SETHI – The Reply = Return of expired medicines is not a supply. Definition of 'S

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Goods and Services Tax – Started By: – Vihan S – Dated:- 21-3-2018 Last Replied Date:- 21-3-2018 – We are exporting software/services and as per the contract the transfer costs are born by us, thus the total invoice value is always like 100$ – less the banking charges, so my clients transfer the full $100 and than the intermediary bank (the bank in between my client and the bank appointed by my bank in US) charges around $5 and the rest amount is transferred to my bank who than transfers me the

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2018 (9) TMI 689 – AUTHORITY FOR ADVANCE RULING, DAMAN, DIU AND DADAR AND NAGAR HAVELI – 2018 (16) G. S. T. L. 639 (A. A. R. – GST) – Classification of goods – Heat Shrinkable Cable Jointing Kits – whether the product of the applicant in question i.e. Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8546 or 8547?
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Held that:- The Chapter Head description under existing law i.e. Central Excise, GST and Customs are one and the same. Further, it is worth mentioning here that, at all the material times the said goods were classified for the purposes of basic and other Customs Duty by the Customs deptt. under heading 85.47 of Customs Tariff Act – The assessee, during the course of personal hearing, have accepted that they are running the same business for the last many years and were classifying the goods under Chapter Heading 8547 for their product Heat Shrinkable Wrap Around Sleeve in the existing law. This fact has been verified from the ER-1 Return filed by th

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nce Ruling alongwith statements of facts and copy of Challan bearing No. 17072500000009 dated 24.07.2017 evidencing the payment of required fee of ₹ 5000/-,In the said application the assessee has sought clarification for correct classification of their goods i.e. Heat Shrinkable Cable Jointing Kits to be classified under HS Code 8546 or 8547. 2. To verify the facts, application of the assessee was forward to the Assistant Commissioner,Div-V, GST & CE, Daman for examination and their detailed reports on the following points was called for:- i. Classification of the said goods under Central Excise Tariff Act, 1985; ii. Whether any issue on the subject matter has been decided by the appellate Authority in their own case of the assessee or other cases. If yes, please furnish the copy of the said orders; iii. What is prevailing practice of classification of the product in question? and iv. Their report on classification of the subject goods under GST regime with supporting Case L

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idence in support of their claim, if any. 3.1 In compliance of the said PH letter, Shri Arvind Nair, Director of the applicant assesse appeared for personal hearing on 07.03.2018. During the personal hearing, he submitted that that the major part of their finished goods is Heat Shrinkable and, therefore, their product merit classification under CH 8546 and instead of 8547. He also demonstrated/showed Parts/components of some of the product Heat Shrinkable Jointing Kit of Power Cable/Telephone Cable. He further submitted that they are classifying their product in the GST regime under Heading 8546 only as per the heading Heat Shrinkle Components provided in the GST Tariff. He, therefore, requested to consider their submission and pass an order classifying their product under HSC 8546 itself & not under HSC 8547. 3.2 Their Application was admitted under Sub Section 2 of Section 98 of the Central Goods and Service Tax Act, 2017 to decide the issue of correct classification as to whethe

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lators: 8546 20 31 – Below 6.6 kV kg. 9% +9% 18% 8546 20 32 – 6.6 kV or above but up to 11 kV kg. 9% +9% 18% 8546 20 33 – Above 11 kV but up to 66 kV kg. 9% +9% 18% 8546 20 39 – Above 66 kV kg. 9% +9% 18% 8546 20 40 – Other high tension porcelain solid core kg. 9% +9% 18% insulators 8546 20 50 – Other low tension porcelain insulators including kg. 9% +9% 18% Telegraph and telephone insulators 8546 20 90 – Other kg. 9%+9% 18% 8546 90 – Other: 8546 90 10 – Heat Shrinkable Components kg. 9% +9% 18% 8546 90 90 – Other kg. 9%+9% 18% 4.2 Now we refer to the Chapter Note of Heading 8546 under existing law i.e. under Central Excise Tariff Act, 1985, which reads as under – 8546 ELECTRICAL INSULATORS OF ANY MATERIAL 8546 10 00 – Of glass kg. 12.5% 8546 20 – Of ceramics: – Porcelain discs and strings : 8546 20 11 – Porcelain below 6.6 kV kg. 12.5% 8546 20 19 – Other kg. 12.5% – Porcelain post insulators : 8546 20 21 – Below 6.6 kV kg. 12.5% 8546 20 22 – 6.6 kV or above but up to 11 kV kg. 12.5% 8

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omenclature (HSN) is internationally recognized product/items coding system which has also been accepted in India. From the above detailed Chapter Sub Heading wise classification of the product in the existing law i.e. under Central Excise it is found that the classification of the above said product is one and the same under GST regime as well as under Customs law. No change in the classification under all the entire three Act have been noticed. Therefore, we do not find any change under Chapter heading 8546 under Central Excise and GST regime. It proves that there is no change in the classification of the product in existing Central Excise law as well as the newly introduced GST law under major head 8546. From 1stJuly, 2017, with the introduction of GST law from the existing law i.e. Central Excise, no change in the basic characteristics of the product is found, therefore, a sudden change in the classification of the product without having legal and reasonable backing is not tenable.

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mple, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No. 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material . 5.1 We note that the Chapter Head description under existing law i.e. Central Excise, GST and Customs are one and the same. Further, it is worth mentioning here that, at all the material times the said goods were classified for the purposes of basic and other Customs Duty by the Customs deptt. under heading 85.47 of Customs Tariff Act. We further note that the kit in question comprises of more than 15 independent articles/items. Therefore, selection of its classification on the basis of single product out of 15-17 items, will be improper without considering individual and joint value of the remaining articles of the kit. We further note that the assessee, during the course of personal hearing, have accepted that they are running the same business for the last many ye

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thread of this principle runs all through even in the General Rules of Interpretation of Entries under the CTA. 10. In the circumstances, we declare that the subject goods merit classification under Heading 85-47 of the CTA and we quash the impugned decision of classifying them under Heading 39.26 5.2 The aforesaid judgment clearly answers the issue raised in the present application which is unambiguously covered by the ratio of the above referred judgment. We note that in Para 8 of the said judgment it is specifically observed by the Division Bench that raw material for manufacturing of components for cable jointing kits is described sometimes as insulating materials and sometime as unexpanded sleeves. The fact remains that said material is used as insulating material. The aforesaid judgment of the Division Bench has been accepted by the Revenue wherein it is specifically mentioned that certain doubts have been expressed regarding the classification of Cable Jointing Kits assembled f

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characteristic of insulation. 5.4 The fact remains that said material i.e. Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of India (cited supra) observed that the materials assembled in the kit has been uniformly classified at all departmental levels under (chapter Heading No. 85.47 of C.E.T.A 1985. The Court in the case of XL Telecom Ltd., (supra) has held that the components for cable jointing kits are classifiable under chapter heading 8547. 6. In view of the above discussing and findings, we hereby pronounce Advance Ruling under Sub-Section 2 of Section 97 using power vested in us under sub Section 6 of Section 98, Section 96 of the Central Goods and Service Tax Act, 2017 read with Rule 103 of the Central GST Rules, 2017 as under- Order/ Advance Ruling We hereby take decision against ap

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