Goods and Services Tax – Page 471

Clarifications of certain issues under GST

Clarifications of certain issues under GST
GST
Dated:- 14-6-2018

Draft Circular No. 48/22/2018-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 14th 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: Clarifications of certain issues under GST- regarding
Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:
Sl. No.
Issue
Clarification
1.
Whether services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter-State supply (under section 7(5)(b) of the IGS

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GST Act is a specific provision relating to supplies of goods or services or both made to a SEZ developer or a SEZ unit, which states that such supplies shall be treated as inter-State supplies.
1.4 It is therefore, clarified that services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.
2.
Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc?
2.1 As per section 16(1) of the IGST Act, “zero rated supplies” means supplies of goods or services or both to a SEZ developer or a SEZ unit. Whereas, section 16(3) of the IGST Act provides for refund to a registered person making zero rated supplies under bond/LUT or on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed. Further, as per the second proviso to r

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on 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier.
3.
Whether independent fabric processors (job workers) in the textile sector supplying job work services are eligible for refund of unutilized input tax credit on account of inverted duty structure under section 54(3) of the CGST Act, 2017, even if the goods (fabrics) supplied are covered under notification No. 5/2017-Central Tax (Rate) dated 28.06.2017?
3.1 Notification No. 5/2017-Central Tax (Rate) dated 28.06.2017 specifies the goods in respect of which refund of unutilized input tax credit (ITC) on account of inverted duty structure under section 54(3) of the CGST Act shall not be allowed where the credit has accumulated on account of rate of tax on inputs being higher than

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GST Registration

GST Registration
Query (Issue) Started By: – GEE LIMITED Dated:- 14-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax – GST
Got 4 Replies
GST
The party is liable to pay GST from July 2017 onwards but GST registration has been taken from 01.04.2018.
How would they submit the late returns from July 2017 to March 2018.
Is it possible that the date of commencement of the business can be amended on the GST portal.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, my vie

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GST Query with regard to Training and Education Services

GST Query with regard to Training and Education Services
Query (Issue) Started By: – sujit ghosh Dated:- 14-6-2018 Last Reply Date:- 25-6-2018 Other Topics
Got 2 Replies
Indian Laws
I run a training consultancy firm in Kolkata ( Legal entity is partnership firm) and is registered for GST. Have conducted a training for a batch ten people from Bhutan for a duration of seven days in Delhi against which remuneration was credited to the Company's current account .The account transfer

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Amended GST Rule 138: No E-Way Bill Required for Transporting Empty LPG Cylinders for Non-Supply Purposes.

Amended GST Rule 138: No E-Way Bill Required for Transporting Empty LPG Cylinders for Non-Supply Purposes.
Act-Rules
GST
No e-way bill is required to be generated – where empty cylinders for

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Anti-Profiteering Authority Enforces Amended GST Rule 133 to Curb Unfair Pricing, Enhance Transparency, and Protect Consumers.

Anti-Profiteering Authority Enforces Amended GST Rule 133 to Curb Unfair Pricing, Enhance Transparency, and Protect Consumers.
Act-Rules
GST
Order of the Anti Profiteering authority – GST Rul

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50% of Cess u/s 54(5) of GST Compensation Act 2017 Must Go to Consumer Welfare Fund.

50% of Cess u/s 54(5) of GST Compensation Act 2017 Must Go to Consumer Welfare Fund.
Act-Rules
GST
Consumer Welfare Fund. – an amount equivalent to fifty per cent. of the amount of cess deter

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Refund of Tax to Specified Persons Under GST Act: Invoice Value Restriction Removed Retroactively from July 1, 2017.

Refund of Tax to Specified Persons Under GST Act: Invoice Value Restriction Removed Retroactively from July 1, 2017.
Act-Rules
GST
Refund of tax to certain persons – specified person u/s 55 –

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GST Rules Amended: Retrospective Revision of ITC Refund Formula for Inverted Duty Structure from July 1, 2017.

GST Rules Amended: Retrospective Revision of ITC Refund Formula for Inverted Duty Structure from July 1, 2017.
Act-Rules
GST
Application for refund of ITC on on account of inverted duty struc

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Imported Goods Returned to Overseas Party – IGST Claim

Imported Goods Returned to Overseas Party – IGST Claim
Query (Issue) Started By: – Praveen Nair Dated:- 14-6-2018 Last Reply Date:- 17-6-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts
Goods were imported by paying IGST, now the material is rejected and is to be returned to the exporter overseas. How do we get refund of the IGST amount?
Do we have to export and claim IGST?
Kindly suggest
Regards | Pravin Nair
Reply By MUKUND THAKKAR:
The Reply:
Sir,
please refer refund condition as per GST law. as per my view you have take credit of IGST instated of refund procedure.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, Please refer Notification No. 36/95-Cus (NT) dated 26/05/1995 as amended and lastly it was amended vide Notification No.57/2017-Cus (NT) dated 29.06.2017.
My point of view is that you need to claim drawback and not refund as it is re-exportation.
Our experts may correct me if mistaken.
Thanks
Reply By YAGAY and SUN:
The Rep

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ccountant Certificate for not passing on the burden to others
All relevant documents to substantiate their claim for Unjust enrichment like Balance Sheet, Schedule etc
Processing of Claims
The refund claims are covered under Section 27 of Customs Act, 1962, which dwells in detail as to how the refund claims are to be considered for sanctioning to the claimants.
The Important points for considering the sanction of refund:
Limitation
This point taken care of application of section which mandates that every refund claim has to be filed within 06 months from the date of payment. Refund Claims received after the statutory period of 06 months are not entertained as it is barred by limitation.
Eligibility
The eligibility of the refund of an assessed document is studied whether the assessed documents is re-assessed for claiming the benefit of notification, different rate of duties, revising the valuation, changing the classification and revising the duty calculation.
Scrutiny of claim

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ginal Sales Invoices, alongwith list containing Invoice No., Date, Amount of ST/VAT paid on imported goods for which Refund is claimed.
Calculation / Worksheet
Self Declaration
All original challans evidencing payment of Sales Tax /VAT with detail of invoices
Original Chartered Accountant Certificate
All relevant documents to substantiate their claim for Unjust enrichment.
How to apply
The refund application has to be filed within one year from the date of payment of Customs duty i.e. within one year of TR 6 Challan date. Only one refund application for one importer in a month is permitted. The application filled in all respects has to be submitted to Appraising Refund Section of Kolkata Customs House and obtain a dated acknowledgement.
Processing
The TA/STA of CRC IIA/B receives the refund application and registers the refund claim and allots one unique number for the same. He submits the refund file on the same/subsequent day to AC for his perusal. After the AC/CRC, signs as

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GST Practitioner Exam Deadline Extended from 12 to 18 Months for Registered Sales Tax Practitioners and Tax Return Preparers.

GST Practitioner Exam Deadline Extended from 12 to 18 Months for Registered Sales Tax Practitioners and Tax Return Preparers.
Act-Rules
GST
Provisions relating to a goods and services tax pra

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Input Tax Credit Reversal Exemption for Recipient Payments on Supplier's Behalf Clarified in GST Section 37 Amendment.

Input Tax Credit Reversal Exemption for Recipient Payments on Supplier's Behalf Clarified in GST Section 37 Amendment.
Act-Rules
GST
Reversal of input tax credit (ITC) in the case of non-paym

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What is penalty for RCM not charged under GST ?

What is penalty for RCM not charged under GST ?
Query (Issue) Started By: – nagendra v Dated:- 14-6-2018 Last Reply Date:- 28-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Sir/Madam,
I want to know the penalty or causes for ignoring/omitting GST taxes under Reverse Charge mechanism
please help me with this issue
Thank you
Reply By KASTURI SETHI:
The Reply:
Read Section 122 (2) (a) & (b) of CGST Act, 2017. It is minimum 10,000/- or equal to the amount of tax evaded, w

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ITC Cess refund on export of car

ITC Cess refund on export of car
Query (Issue) Started By: – saket s Dated:- 14-6-2018 Last Reply Date:- 28-6-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi,
Need some input under following scenario.
We locally purchase cars (at GST 28% + Cess 22% = 50%) and export the same. We do not have any local sales of cars, thus, we have accumulated huge ITC credit of cess, and hence we need to fully claim the compensation Cess as refund. For ITC refund the residual rule 89(4) is applicable in our case. However the formula prescribed under rule 89(4) “Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷ Adjusted Total Turnover” reduces our ITC refund substantial

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Letter of Underdtaking

Letter of Underdtaking
Query (Issue) Started By: – HABEEB M Dated:- 14-6-2018 Last Reply Date:- 28-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
To renew our LUT for 18-19, thru' GST portal, Not showing LUT option in USER SERVICE in menu…
how to do or any alternative link..
Reply By Kishan Barai:
The Reply:
It would occure via User Services -> Furnish your letter of Undertaking -> upload old LUT -> hit tick , tick , tick, ✓✓✓, enter two witness

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Change of email and mobile number of the authorized signatory by taxpayers with assistance from the jurisdictional tax officer under GST system

Change of email and mobile number of the authorized signatory by taxpayers with assistance from the jurisdictional tax officer under GST system
GST
Dated:- 14-6-2018

Complaints are being received from taxpayers that the intermediaries who were authorized by them to apply for registration on their behalf had used their own email and mobile number during the process. They are now not sharing the user credentials with the taxpayer on whose behalf they had done the registration in the first place and the taxpayer is at their mercy.
With a view to address this difficulty of the taxpayer, a functionality to update email and mobile number of the authorized signatory is available in the GST System. The email and mobile number can be

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“Ice Cream Making Machine” Classified Under Tariff Heading 84.18, GST Rate Adjusted per Customs Tariff Act, 1975.

“Ice Cream Making Machine” Classified Under Tariff Heading 84.18, GST Rate Adjusted per Customs Tariff Act, 1975.
Case-Laws
GST
The product “Ice Cream Making Machine” is classifiable unde

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GST Applies to Supplies for Ocean-Going Merchant Vessels, Indian Naval Ships, and Coast Guard Ships. No Exemption Granted.

GST Applies to Supplies for Ocean-Going Merchant Vessels, Indian Naval Ships, and Coast Guard Ships. No Exemption Granted.
Case-Laws
GST
The applicant are not exempted from tax under GST on t

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GST Classifies Pulses, Jaggery, and Processed Dry Fruits as Non-Agricultural Produce for Tax Purposes.

GST Classifies Pulses, Jaggery, and Processed Dry Fruits as Non-Agricultural Produce for Tax Purposes.
Case-Laws
GST
GST – Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery,

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Groundnuts, turmeric, and ginger minimally processed for market classified as agricultural produce under GST rules.

Groundnuts, turmeric, and ginger minimally processed for market classified as agricultural produce under GST rules.
Case-Laws
GST
GST – groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make it marketable for primary market would fall within the definition of agriculture produce.
TMI Updates – Highlights, quick notes, marque

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Whole Pulse Grains and Cereals with Minimal Processing Classified as Agricultural Produce, Retain Essential Characteristics for Market Suitability.

Whole Pulse Grains and Cereals with Minimal Processing Classified as Agricultural Produce, Retain Essential Characteristics for Market Suitability.
Case-Laws
GST
Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, fall under the definition of agriculture produce.

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High Seas Sales Governed by Customs, Not GST, Says Circular No. 33/2017-Cus Issued on August 1, 2017.

High Seas Sales Governed by Customs, Not GST, Says Circular No. 33/2017-Cus Issued on August 1, 2017.
Case-Laws
GST
GST – High Seas Sales – place of supply – Central Board of Excise and Custo

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims
PUBLIC NOTICE NO. 99/2018 Dated:- 14-6-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS-IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F. No. S/ 12-Gen-Misc-07/2018-19 AM(X)
Date: 14-06-2018
PUBLIC NOTICE NO. 99/2018
Subject: reg.
Attention of all the exporters, their authorized represent

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IN RE : RUCHI ENTERPRISES

IN RE : RUCHI ENTERPRISES
GST
2018 (10) TMI 342 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 61 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 14-6-2018
Order No. 10
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯

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That the deponent by rectifying himself, is clea

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Ã Â¤Â¹Ã Â¥Ëâ , Ã Â¤ÅâÃ Â¥ââ¬¹ HSN 4401 Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ââ¬¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤ââ¬âÃ Â¤Â¤ Ã Â¤ÂµÃ Â¤Â°Ã Â¥ÂÃ Â

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Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â¤Ã Â¤Â¾ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¥Â¤

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Ã Â¤Â¦Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾

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ââ¬

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Heading/

Description of Goods

|CGST,

SGST

198.

Sub-heading/

Tariff Item

4401

Rate

Wood in chips or particles; sawdust and 2.5%

wood waste and scrap, whether or not ag- 2.5%

glomerated in logs, briquettes, pellets or

similar forms

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cture of

particle board and fibreboard and as fuel. Such waste and scrap includes,

saw mill or planning mill rejects; manufacturing waste; broken planks;

old crates unusable as such; bark and shaving (whether or not agglomer-

ated in logs, briquettes, pellets or similar forms); other waste and scrap

of joinery and carpentry; spent dyewood and tanning wood or bark.

10. Ã Â¤Å¸Ã Â¥Ëâ Ã Â¤Â°Ã Â¤Â¿Ã Â¤Â« Ã Â¤Â¹Ã Â¥ââ¬¡Ã Â¤Â¡Ã Â¤Â¿Ã Â¤ââ¬Å¡Ã Â¤ââ¬â – 44.03 WOOD IN THE ROUGH, WHETHER OR NOT

STRIPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED (+) Ã Â¤ââ¬¢Ã Â¥ââ¬¹ Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â®Ã Â¥ÂÃ Â¤Â¨

The principal products classified here, when of the above description, in-

clude; timber for sawing; poles for telephone, telegraph or electrical power

transmission lines; unpointed and unsplit pile, pickets, stakes, poles and props;

round pit-props; logs, whether or not quar

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Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡0 1/1017-Central Tax (Rate) Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 28 Ã Â¤Åâ

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Ã Â¤Â¸Ã Â¤Â°Ã Â¤ââ¬¢Ã Â¤Â¾Ã Â¤Â° Ã Â¤Â¦Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¤Â¾ Ã Â¤ÅâÃ Â¤Â¾Ã Â¤Â°Ã Â¥ââ¬ Ã Â¤ÂµÃ Â¤Â¿Ã Â¤ÅâÃ Â¥ÂÃ Â¤Å¾Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ Ã Â¤Â¸Ã Â¤ââ¬Å¡0. KA.NI-2-836/XI-9(47)/17-U.P Act-1-2017-Order-

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VINOD G. MANAGING PARTNER NATIONAL MOTORS Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY FINANCE (GST WING), GST COUNCIL THROUGH ITS CHAIRPERSON DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERV

VINOD G. MANAGING PARTNER NATIONAL MOTORS Versus UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY FINANCE (GST WING), GST COUNCIL THROUGH ITS CHAIRPERSON DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT KARAMANA, THIRUVANANTHAPURAM
GST
2018 (9) TMI 370 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 14 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-6-2018
W. P. (C) No. 17473 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : ADV. SRI. MOHAN GEORGE (M-1337)
For The Respondent : SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK, ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL AND .V.K.SHAMSUDHEEN

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der as also the learned Standing Counsel for the fourth respondent.
Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional sixth respondent, the Nodal Officer appointed to resolve issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered by the additional sixth respondent and appropriate decision shall be taken within a week thereafter. Needless also to say that if it is found that the petiti

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In Re: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra

In Re: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
GST
2018 (9) TMI 235 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 332 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 14-6-2018
GST-ARA-41/2017-18/B-48
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, the applicant, seeking an advance ruling in respect of the following questions;
1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provis

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T Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
Brief Description of Activity carried out by Applicant:
1.1 The Applicant is a religious charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out religious and charitable activities.
1.2 The Trust is principally engaged in the field of spreading the knowledge of Jain Dharam and advancement of teachings of Param krupaludev Shrimad Rajchandra. The Trust holds various Satsangs and Shibirs for spreading the knowledge of the Jain Dha

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s, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDS, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities.
2.4 The applicant was registered under the erstwhile Maharashtra Value Added Tax Act, 2002 in view of the specific Explanation in the definition of “dealer” under Section 2(8) of the MVAT Act, 2002.
2.5 With effect from 1.7.2017, the Goods and Service Tax was brought into force and the existing registered dealers under the erstwhile MVAT Act, 2002 were migrated to GST.
2.6 In reparation for implementing GST, the Commissioner of Sales Tax, Maharashtra issued Circular No. 357 of 2016 dated 12.11.2016 mandatorily requiring the existing registered dealers under the provisions of MVAT Act,2002 to enroll themselves for GSTIN.
2.7 Thus, the applicant was also migrate

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b) An activity or transaction in connection with or incidental or ancillary in sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
(d) Supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;
(e) Provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
(f) Admission, for a consideration, of persons to any premises;
(g) Services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation:
(h) Services provided by a race club by way of totalisator or a licence to book maker in such club; and
(i) An activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are en

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applicant in under the main object of spreading religious and spiritual teachings.
1.7. It is settled law that where the public charitable trust carries out activity for advancement of its main object of charitable purpose, the same cannot be said to be business in commercial sense as defined in the taxing Statute, There is no motive to earn profit out of the said activities and profit earned if any is spent on the advancement of the general public utility and hence, there cannot be said to be any business which is carried out by the Public Charitable Trust.
1.8. Thus, in the present case also, the main object of the applicant being advancement of the religious and spiritual teachings Paramkrupalu Shimad Rajchandra, the applicant cannot be said to be carrying out business as defined in Section 2(17) of the CGST Act, 2017,
2. Once the main object of the applicant cannot be considered as business, the ancillary or incidental objects also cannot be considered as business.
2.1. The ap

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ing out business even for the publications being sold by the applicant to the devotees of Paramkrupalu Shrimad Rajchandra.
2.5. The applicants rely on the judgment of Hon'ble Supreme Court in the case of Commissioner of Sales Tax Vs. Sai Publication Fund (2002) 4 SCC 7 (SC), = 2002 (3) TMI 45 – SUPREME COURT where in the Supreme Court categorically held that where the main activity is not business, then any incidental or ancillary transaction, unless established by the revenue department to be an independent business transaction, will also be considered as charitable only and not business. The Supreme Court held that where the main and dominant activity of the assesse trust in that case was to spread message of Sai Baba, then bringing out publications and sale thereof by the assesse Trust to its devotees at cost price did not amount to business.
2.6. The applicant further relies on the judgment of Hon'ble Supreme Court in the case of CIT Vs. Gujarat Maritime Board (2007) 14 SCC 704 (

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sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
3.2. From a plain reading of the above Clause (a) of Section 7(1) it is clear that supply will be liable to GST only when it is made for a consideration in the course or furtherance of business.
3.3 As submitted above, since the present case, the applicant is not carrying out any business, there can be no supplies liable to GST at the hands of the applicant.
4. Since the aggregate of taxable supplies of goods and services does not exceed Twenty Lakh Rupees, the applicant is not liable for registration under Section 22(1) of the CGST Act 2017.
4.1 The applicant submits that Section 22(1) of the CGST Act, 2017, provides for registration under the CGST Act, 2017. The said Section 22(1) is extracted below for ready reference:
22. (1) Every supplier shall be liable to be registered under this Act in the State or Union t

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details by 25.06.2018. Accordingly we are submitting following details.
1. Copy of Trust Deed translated in English
2. In Maharashtra, we have following activities.
(a) Entry to Satsang in Prayer hall is free to all.
(b) Sale of cassettes, CD and other Puja Samagri etc.
3. Judgment of Hon. Bombay High Court in case of Lalbaugcha Raja Sarawajanik Geneshotsav Mandal (MVXA Tax Appeal No.10 of 2015 dt 28.6.2015) = 2015 (7) TMI 1289 – BOMBAY HIGH COURT
4. Costing of major items sold
As mentioned earlier, we have no formal costing system. We herewith attach the sheet showing costing of major items which is prepared as per purchase cost and the applicable administrative cost.
5. In the hearing, the learned ARA asked about applicability of term 'Trade' to the selling activity of Trust.
We have already cited judgment of Hon. Supreme Court in case of Sai Publication Trust (126 STC 288) (SC). = 2002 (3) TMI 45 – SUPREME COURT. In this case the definition of 'business' under BST Act was

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mber of decisions on the point including the decisions cited by the learned counsel before us. It may be stated that the question of profit motive or no profit motive would be relevant only where person carries on trade, commerce, manufacture or adventure in the nature of trade, commerce, etc. On the facts and in the circumstances of the present case irrespective of the profit motive, it could not be said that the trust either was a “dealer” or was carrying on trade, commerce, etc. The trust is not carrying on trade, commerce, etc., in the sense of occupation to be a “dealer” as its main object is to spread the message of Saibaba of Shiridi as already noticed above. Having regard to all aspects of the matter, the High Court was right in answering the question referred by the Tribunal in the affirmative and in favour of the respondent-assessee. We must however add here that whether a particular person is a “dealer” and whether he carries on “business” are matters to be decided on the fa

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usiness' as the main object of the Trust is not business.
6. We also bring to kind knowledge the clause 26 in the Trust Deed which says that in case this Trust is not able to carry on activities as per objectives of the Trust then the Trust should be amalgamated with Trust having similar objectives. Thus, there is no business approach of the Trust and all activities are for charitable object.
7. In the hearing, reference was made that there is exemption entries in relation to services carried out by Trust. However, such exemption may be given for the Trust who are in business and the law wants to exclude the given services. In any cage, giving exemptions etc., cannot govern the definition clause of 'business', Unless the entity falls within the meaning of 'business' it cannot be subjected to tax based on any other criteria.
8. Applicant submitted the details of main objectives of the trust and few sale of costing on 25.6.2018 as under:
Name of the Trust
Shrimad Rajcharcra Adhyatmi

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Trust is to carry out, get carried out and support spiritual activities such as 'Satsang' (association with saints or gentlemen), worshiping and meditation for the final salvation in such a manner that the persons from all castes desirous of salvation attains salvation and their unique devoutness to Eternal 'Vitrag' Path Leading, Most Compassionate Pramkrupalu Shrimad Rajchandraji increases by following His commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by 'Tirthankar' Bhagvan Shree Mahavir Swami and 'Vitrag' Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness.
Other Objectives of the Trust: (Relevant Extract)
1) Social Services, public Aids and Religious Activities
To carry out, get carried out and support activities which uplifts peoples social, wordly, economic conditions and religious activities such as 'Swamivatsalya, 'Sadharmik, Devotion, Pilgrimage, Sadhak Samadhi' Funds etc. and

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ual / religious products like Satsang / Bhakti CD/DVD, spiritual books Satsang Booklets, Magazine etc.
Nature of Products & Cost thereof
Ref. to the object clause
Cost per Unit Rs.
Sale Per Unit Rs.
SHRIMAD RAJCHANDRA VACHANAMRUTJI (IN GUJ) Scriptures & commandments of Shrimad Rajchandraji
Fundamental objectives -Spiritual
228.88
225.00
PUSHPMALA Booklet of Do's & Don'ts (Practice booklet by Shrimad Rajchandraji
Fundamental objectives -Spiritual
14.92
15.00
SADGURU ECHOES Monthly Magazine
Other objectives
– Activities for spreading the knowledge.
43.94
35.00
VIVEKCHUDAMANI SHIBIR – 11-DVD Discourse by Gurudev on selected Granth/Scripture (Full one year set will include 12 DVD)
Other objectives
– Activities for spreading the knowledge.
412.52
400.00
VIVEKCHUDAMANI SHIBIR -11 MP3 Discourse by Guru dev on selected Granth/Scripture (Full one year set will include 12 MP3)
Other objectives
– Activities for spreading the knowledge.
89.19
75.00
03. CONTENTION – AS P

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le to GST. For instance sale of goods shall be chargeable to GST”.
The dealer is engaged in supply of goods under GST. The dealer is holding a stock of goods as 31/03/2017 at Rs. 15,88,2218/- (which is supposed to sale/supply under GST Act) The year wise details of income / consideration received from sale of goods (Spiritual Products) in previous years is as under –
2016-17 – Rs. 4359967/-
2015-16 – Rs. 4972259/-
2014-15- Rs. 4481415/-
2013-14 – Rs. 3926341/-
Further the dealer have provided accommodation and food in various Shibirs/Satsang for consideration. The details of Shibir and stay income areas under –
2016-17 – Rs. 51910491/-
2015-16 – Rs. 78042209/-
2014-15 – Rs. 32815747/-
Further the dealer also effected additions and sale of capital assets. The year wise details are as under-
Financial year
2016-17
2015-16
2014-15
Furniture & Fixture

Addition during year
1100992/-
4273725/-
1768859/-
Sale during the year
641009/-
1650006/-
1

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aggregate turnover in a financial year exceeds twenty lakh rupees: provided that where such person makes taxable supplies of goods or services or both from any of the special category states, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
In this case the dealer is holding a stock of goods as on 31.03/2017 at Rs. 15882218-(which is supposed to sale/ supply under GST Act) and year wise turnover in previous years is as under
Financial Year
Amount
2016-17
4359967/-
2015-16
4972259/-
2014-15
4481415/-
2013-14
3926341/-
Section 23 refers about the persons not liable for registration
(1) The following persons shall not be liable to registration, namely:-
(a) Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from the tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply o

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egistered under this Act ;
(v) such other person or class of persons as may be notified by the Government on the Recommendations of the Council.
In view of the above provisions under section 22, 23 and 24 the above Charitable Trusts is liable to Registration under the provisions of Central Goods and Service Tax Act 2017 and Maharashtra Goods and Service Tax Act, 2017.
3) Whether sales of spiritual products which is incidental / ancillary to main charitable object of the applicant can be said to be business of the applicant in terms of the definition in Section 2(17) of the Central Goods and Service Tax Act 2017 and option provision of Maharashtra Goods and Service Tax Act 2017?
The above charitable trust is engaged in supply of products namely –
KumKum (tax free), wooden desk/ wooden chitrapat stand (taxable), DVD/CD (taxable), Books (tax free), Agarbatti/lncene stick (taxfree), Counter / timepiece (taxable), periodicals (taxfree), Mala, diary, calendar, Greeting card (taxable),

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f goods or supply of services as referred to in Schedule II
04. HEARING
The Preliminary hearing in the matter was held on 11.04.2018, Sh. Rahul Thakkar, Advocate along with Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) and Sh. C. B. Thakkar Advocate appeared and requested for admission of application as per contentions made in their ARA. They were specifically requested to give the costing of the items which are being sold by them as detailed in their catalogues. Jurisdictional Officer Sh. Vikrant Gaikwad, Asstt. Commr. Of S.T. (D-836), Nodal -3, Mumbai appeared and stated they would be making written submission shortly.
The final hearing was held on 13.06.2018, Sh. C.B. Thakkar, Advocate, Sh. Nilesh Parekh Office bearer and Sh. Hemal Ashra, C.A. (Auditor of Trust) appeared and made oral contentions that they had not submitted the costing of items as requested during Preliminary hearing. They stated that they would be giving costing of 5 to 7 items hav

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ancement of teachings of Param krupaludev Shrimad Rajchandra.
3. Applicant further submitted that the ancillary and incidental objects of the applicant trust are to carry out activities for advancement of main object such as Satsang, Shibirs, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDS, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities.
For all above the applicant submits that, the applicant is a public charitable trust with main objective of advancement of religious and spiritual teaching and are not engaged in any trade or commerce etc. As such it cannot be said to be business in commercial sense as defined in section 2(17) of the GST Act. They further submit that as the main activity cannot be considered as business, the ancillary or incidental activity, o

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rsons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;
(h) services provided by a race club by way of totalisator or a Licence to book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
We find that there is no doubt that applicant Trust is a person as defined u/s 2(84) of the GST Act. We are first required to ascertain as to whether the applicant is carrying out any business or not.
We find that as per details above 'business' is defined under GST Act under Section 2(17). As per this definition we are required to have a relook at details as given under sub clause (a), (b) and (c) of Section 2(17) which states that business includes:-
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any ot

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, service or information.
In the same way we find that Wikipedia states that Trade involves the transfer of goods or services from one or entity to another, often in exchange for money.
Thus we find that the above are the definitions of trade as per general understanding as well as per business understanding.
In same way the word 'Commerce' has several definitions which are as under:-
As a noun
It means business of buying and selling things.
As per Business Dictionary, it means exchange of goods or services for money or in kind, usually on a large scale enough to require transportation from place to place or across city, state or national boundaries.
Similarly we find that Wikipedia defines it as “exchange of goods and services, especially on a large scale.”
In view of the above definitions, now we examine the activities that are being undertaken by the applicant.
We find that the applicant in their submissions have stated that they sell various spiritual products (Annexure-6)

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rust deed paras extracted from the copy of Trust Deed translated in English submitted by them.
Trust Deed Para 5, This Trust is created as 'Public Charitable and Religious Trust and the said Trust shall the known as “Shrimad Rajchandra Adhyatmik Satsang Kendra” and the Trustees shall give the said name to the Trust and manage the Trust by the said name and they shall administer, make disposition and use the property as per this Trust Deed.
Para 7-The party of the second part, the Trustees, shall make disposition and investment of the aforesaid property as follows:
The aforesaid Trust Property can be invested in the investments approved under the. The Bombay Public Trust Act, 1950 and The Income Tax Act, 1961 and the immovable and movable properties and the income thereof can be used in the Trust. Subject to the prevailing law, the Trustees shall have absolute authority to buy the securities and to sell the purchased securities and to buy other securities from out of the sale procee

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r buying and selling in this manner or there is any decline in the value of the securities, then the Trustees or any Trustee from out of them shall not be responsible for the same.
Para – (8) OBJECTIVES OF THE TRUST
Fundamental objectives Of the Trust – Spiritual Activities
The fundamental objectives of this Trust is to carry out, get carried out and support spiritual activities such as 'Satsang' (association with saints or gentlemen), worshiping and meditation for the final salvation in such a manner that the persons from all castes desirous of salvation attains salvation and their unique devoutness to Eternal “Vitrag' Path Leading, Most Compassionate Paramkrupalu Shrimad Rajchandraji increases by following HIS commandments, gaining faith and sentiment towards the mode of obtaining salvation taught by 'Tirthankar' Bhagvan Shree Mahavir Swami and Vitrag Prabhu and famous as Jain Religion in the world and by becoming non-attached to worldly things or happiness.
Other Objectives of t

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des pupils. Even such persons who are fit to take such knowledge, by making provision in writing as per the law to admit and educate them in such institution
(3) Activities for the kindness to all living beings
To carry out activities for the kindness to all living beings such as to stop the beasts and birds taken to slaughter house, to free them from there, to rear them in Panjrapol, birds asylums etc. for the endurance of their lives after releasing them from there.
No portrait, photo, statue, symbol, plaque, monuments, Samadhi , museum or anything or article, except of Shree Vitrag Prabhu and Most Compassionate Shrimad Rajchandraji and the persons associated with the incidents occurred during HIS life-time, also existing Sadgurudev Pujya Gurudevshri Rakeshbhai Zaveri will not be allowed to be kept in the immovable and movable property acquired by purchasing, constructing, gift or any other manner for achieving the above mentioned objectives and considering to be the ownership of

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e into consideration of the Trustees etc. and they shall have absolute right to sign on behalf of the Trust on such documents which may be required to be prepared in respect thereof, to get or give them same registered and to undertake such proceedings which may be required to complete the said works and they shall also hive absolute right to get prepared the necessary documents after giving consideration in respect thereof and they shall have absolute right to collect the sale proceeds and to issue receipt in respect thereof.”
Now in view of the detailed submissions of the applicant, submissions of the jurisdictional officer, relevant paras of Trust Deed and detailed related discussions above, we examine the scope of supply as per Section 7 of the CGST Act which is as under:-
Section 7 of CGST Act, 2017: –
(1) For the purposes of this Act, the expression '”supply” includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, ren

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fication, the transactions that are to be treated as-
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
In view of the above detailed discussions it is very apparent that the applicant is engaged in Trade and Commerce by way of selling of goods and services as per detailed discussions above and are very well covered under the definition of 'business' as given under Section 2(17) of the CGST Act and in view of this, their activities are very well covered within the scope of 'supply' as given in Section 7 of the CGST Act, 2017 and are therefore liable to tax as applicable in respect of goods supplied or services rendered.
Now we refer to their claim for exemption as per they being a charitable trust. We find that the Charitable Trust must satisfy the following two criteria: to avail exemption from payment of GST in case of services.
There is no exemption granted to charitable trusts in case of supply of goods which ar

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evelopment relating to:
* Abandoned, orphaned or homeless children;
* Physically or mentally abused and traumatized persons;
* Prisoners; or
* Persons over the age of 65 years residing in a rural area;
Preservation of environment including watershed, forests and wildlife.
We find that the applicant is registered under Section 12AA of the Income Tax Act but the activities being undertaken by the applicant in respect of services being provided by them are not covered under the definition of charitable activities.
From the information provided by the concerned Officer/ Jurisdictional officer, we see that applicant trust generates income from sale of goods, provides for accommodation and foods in various Shibir/Satsang on payment/ chargeable basis, The Charitable Trust organize Shibir/Satsang for participant and they are not free for the participants, as the trust charge some amount from the participants in the name of accommodation or participation. Satsang is the only activity

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facts of the present case.
06. In view of the deliberations as held herein above, we pass an order as follows:
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-41/2017-18/B-48
Mumbai, dt. 14.06.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question 1:- Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Answer: – Answered in affirmative.
Question 2:- Whether the applicant which is a charitable trust with main object of the advancement of religion, spirituality or yoga is liable to registration under the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?
Answer: – Answered in

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