Goods and Services Tax

Two Group of Ministers Constituted to consider the issues relating to “Incentivizing digital payments in the GST regime” & “Imposition of Cess on Sugar under GST”
GST
Dated:- 5-5-2018

Subsequent to the decisions taken in the 27th GST Council meeting held on (04.05.2018), two Group of Ministers (GoMs) have been constituted.
The first GoM shall consider the issues relating to “Incentivizing digital payments in the GST regime”. Shri Sushil Kumar Modi, Deputy Chief Minister, B

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FIRST CASE ON ANTI-PROFITEERING PROVISIONS IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 5-5-2018

The provisions on anti-profiteering are contained in the GST law as per following provisions:
CGST Act, 2017
Section 171 on Anti-profiteering measures.
IGST Act, 2017
Section 20 which stipulate that provisions of the GST Act, 2017 shall apply mutatis mutandis to IGST Act.
UTGST Act, 2017
Section 21 which stipulate that provisions of GST Act, 2017 shall apply mutatis mutandis to UTGST Act.
SGST Act, 2017
Section 171 on Anti-profiteering measures.
The Rules for Anti Profiteering are contained in Chapter XV (Rule Nos. 122 to 137) of the Central Goods and Services Tax Rules, 2017.
The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the busin

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n.
The authority constituted by Central Government will have powers to impose a penalty in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit.
During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest.
Judicial Pronouncement
There provisions have been subjected to judicial scrutiny by the National Anti-Profiteering Authority (NAA) set up under the CGST Act, 2017 recently in Dinesh Mohan Bharadwaj v. M/s Vrandavaneshwree Automotive Pvt. Ltd [ 2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY ] vide Order dated 27.03.2018 [Case No. 1/2018 instituted on 27.02.2018]
Important Dates
01.11.2017
Application filed before Standing Committee [Rule 123 (1)]
28.04.2017
Vehicle booked
11.07.2017
Vehicle del

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f the reduction in tax rate after GST to the applicant by way of reduction in the price of the car by ₹ 10,550.
"We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent”.
It was thus held that the respondent (Honda car dealer) has not contravened the provisions of Section 171 of the CGST Act, 2017, and accordingly, there was no merit in the application of Dinesh Mohan Bhardwaj (complainant or applicant), which was filed under Rule 128 of the CGST Tax Rules, 2017 and the same was dismissed.
Details of Complaint
The complainant had

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o Alabaster Silver (base colour), as per the applicant's request. It was also put on record that on GST being implemented w.e.f. 1.7.2017, ex-showroom price was subsequently changed which was charged from the customer.
The car dealer also submitted the following documents to substantiate its stand:
* Audited Balance Sheet & Profit & Loss account for the FY 2016-17,
* Copies of purchase invoices from April to September, 2017,
* Copies of retail invoices from April to September, 2017,
* Copies of returns filed with the Commercial Taxes Department from April to June, 2017,
* Price Lists (pre-GST & post-GST), and
* Copies of Service Tax returns from April to September, 2017.
DGSG Stand
Director General of Safeguards (DGSG) investigated the complaint on the following two grounds:
* Whether there was substantial reduction in the rate of tax, and
* Whether the benefit of reduction in tax rate had been passed on to the applicant.
DGSG found that the dealer's margin was

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–
Total (A)
14.625
–
CST(B=0.05% on A)
0.007
–
Total (C= A+B)
14,632
–
VAT (D) = (14.5% on C)
16,622
–
GST + Cess
–
29
Total tax rate (C+D)
31,254
29
The pre-GST and post -GST ex-showroom prices of the car purchased by the applicant were also worked out by the DGSG as per Table 'B' below:
Table B – Comparative Prices
Particulars
Factor
Pre-GST
(in Rs)
Post-GST
(in Rs)
Basic price of Honda Car Model : WR WR-V.1.2VX MT (i-VTEC)
A
6,59,175
6,58,718
Excise Duty @ 12.5%
B=A*12.5%
82,397
–
NCCD @ 1%
C=A*1%
6,592
–
Auto Cess @ 0.125%
D=A*0.125%
824
–
Infra Cess @1%
E=A*1%
6,592
–
Ex-factory Price
F= Add A to E
7,55,579
6,58,718
CST @ 0.05%
G=F*05%
378
–
Freight
H
4,452
4,260
Transit Insurance
I
121
108
Dealer Landed Price
J=Add F to I
7,60,530
6,63,086
Dealer Margin
K
33,619
33,619
Dealer Price
L=J+K
7,94,149
6,96,705
VAT @ 14.5%
M=L*14.5%
1,15,152
GST+Cess @ 29%
N=L*29%
2,02,044
Ex-showroom price of Alabast

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applicant an ex-showroom price of ₹ 8,98,750/- which correctly included basic price of the car, freight, insurance, dealer's margin etc, and GST @ 29%. Thus, the benefit of reduction in the tax rate was passed on to the applicant by way of reduction in the price of the car of base colour by an amount of ₹ 10,550/-.
The Authority, on benefit of input tax credit, observed that the applicant has not understood the provisions of Section 171 of the CGST Act, 2017 and the DGSG's report in its true spirit and context. The entire scheme of GST is ITC based i.e. the recipient of the goods and services takes credit of GST paid by him on purchase of goods and services and uses such ITC while discharging GST output tax liability on supply of goods and services.
The benefit of ₹ 10,550/- on account of reduction of tax by about 2% viz. from 31.254% (pre-GST) to 29% (post-GST), as discussed above, had already been passed on to the applicant and the amount of ₹ 10,550

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IN RE: KHILARI INFRASTRUCTURE PRIVATE LIMITED
GST
2018 (9) TMI 545 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (17) G. S. T. L. 65 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 5-5-2018
GST-ARA-04/2017-18/B-28
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 KHILARI INFRASTRUCTURE PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the applicability of GST on:
1) Determination of GST leviable on operation and maintenance work order given by municipal corporations.
2) Admissibility of ITC (input Credit tax) of purchases against such work order.
3) Determinatio

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business of
a. Construction, erection, commissioning of Sewerage treatment plant.
b. Operation & Maintenance of Sewerage Treatment and Disposal Plants.
as per the Work awarded by various Municipal Corporations / Councils/ Local Authority.
2. During the FY 2016-17 appellant had made the Total Contract Receipts amounting to Rs. 200,89,26,040/-, which included
a. Rs. 1,78,11,70,457/- in respect of civil construction contract work for Solid Waste Management and
b. Rs. 22,77,55,583/ in respect of Operation Maintenance work for Sewerage Treatment and Disposal Plant.
3. During the year under consideration FY 2017-18 Appellant Company has been awarded work order of Operation & Maintenance contract from various Municipal Corporations and the details are as under:
1. NAVI MUMBAI MUNICIPAL CORPORATION (NMMC);
a. Operation & Maintenance of Sewerage Treatment and Disposal Plant at Site Nerul STP Agreement dated 30.11.2017 against Letter of Acceptance vide Ref. No. NMMC/CE/1432/2017 dated 2

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submitted the financials bid for the Operation & Maintenance work order considering the old Indirect Tax Laws wherein, Service Tax was exempt as per Notification 25/2012 dated 20.06.2012 entry no. 12.
On Implementation of GST, 2017 the said Operation & Maintenance work was taxed as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, the Municipal Corporation has disregarded levying of GST on the said work saying it is exempt under section 243 (W). During the course of discussion with the Municipal Corporation the appellant has submitted the local authority copy of relevant portion of the GST Act, 2017 and also the amended portion, however the local authority have rejected the claims made by appellant. As per discussion with NMMC all such contract related to Operation and Maintenance of STP Plant comes under Rule 243 W and Not Applicable for GST. The service of Operation and Maintenance of STP Plant related to Public Interest and no GST

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)/2014-15 As per Annexure – 12.
e. MUNICIPAL COUNCIL (PANDHARPUR); Comprehensive Contract for Operation & Maintenance of Sewerage Treatment and Disposal Plant at Site PANDHARPUR Agreement dated 25.01.2015 against work order vide Ref. No. OUTNO./PNP/WS/19/15 dated 25.01.2015 for Tender vide Ref. No. OUTNO./PNP/WSS/708/14. As per Annexure – 13.
f. PANVEL MUNICIPAL COUNCIL RAIGAD; Comprehensive Contract for Operation & Maintenance of Sewerage Treatment and Disposal Plant at Site PANVEL Agreement dated 09.09.2015 against Letter of Acceptance vide Ref. No. OUTNO./PNP/WS/5233/15 dated 15.09.2015 for Tender vide Ref. No. OUTNO./PNP/ WSS/7/15. As per Annexure -14
II. NAVI MUMBAI MUNICIPAL CORPORATION (NMMC);
Daily O & M of Solid Waste Processing Plant (Compost plant) at Site Turbhe SWM dumping yard site Agreement dated 21.08.2017 against Letter of Acceptance vide Ref. No. NMMC/CE/1572/2017 dated 19.08.2017 for Tender vide Ref. NO. NMMC/CITY ENGINEER/77/2016-17 detailing terms of work for O

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ion 4 page no. 469
Contract Price clause 32. page no. 491
Taxes & Reimbursement of Tax clause no. 70.2 & 71.1 page no. 448
As per the above work Order of Operation & Maintenance of Sewerage Treatment and Disposal Plant, the major portion of work being labor oriented i.e. 95%) of Sewerage Treatment Disposal Plant and balance 5% consumables are Adhesives, Oil & Lubricants.
The Appellate had prepared and submitted the financials bid for the Operation & Maintenance work order considering the old Indirect Tax Laws wherein, Service Tax & VAT was exempt as per Notification no-25/2012 dated entry no. 12.
4. As per the Earlier Indirect Tax Laws i.e. Service Tax (Finance Act,1994) the Operation & Maintenance Service of Sewerage Treatment and Disposal Plant was exempt Under Notification no.25/2012 dated entry no. 12 as per Annexure-3.
5. As per the Goods & Service Tax Act, 2017 notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017 read as below; complete no

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ng the year. However in spite of repeated reminders the Municipal Corporation/Councils/ Local Authority failed to adhere the same.
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
Accordingly, the Para-wise comments on the application filed by M/s. Khilari Infrastructures Pvt. Ltd are as follows:
Sr. No. 1 to 13.- No Comments.
Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation.
Comments:- The application and the documents submitted by them have been examined in light of the provisions for Municipal Corporation / of the CGST Act, 2017. Prior to 01.07.2017, their services i.e. operation and maintenance work were exempt from Service Tax vide Notification No. 25/2012 Service Tax dated 20.06.2012. They are now registered under CGST Act and falling under the jurisdiction of Range-III of Belapur Dn-1. Under GST law, their services attracted CGST under Not. No. 11/

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ear to be correct. As per Not No. 12/2017-Central Tax (Rate) dated with effect from 01.07.2017, pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Govt, State Govt or Union Territory or local Authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243 W of the Constitution or in relation to any function entrusted to a Municipality under Article 243VV of the Constitution are exempt from tax. It can be seen from the submission of the applicant that they use some consumables such as oil, lubricant etc. As such their services cannot be termed as pure services attracting under Not No. 12/2017 and the applicant will have to pay the GST on the services provided by them. However, their services have been exempted from GST vide Notification No. 2/2018- Central Tax (Rate), dated 25.01.2018 which reads as below;
“Composite supply of goods and ser

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the application, filed by M/s. Khilari Infrastructures Pvt. Ltd, may be rejected for the period from 01.7.2017 to 24.01.2018.
Sr.No. 15:- No Comments as these are facts.
Sr.No. 16 to 18: No Comments.
04. HEARING
The case was taken up for hearing on dt. 30.01.2018 when Sh. Rohidas Sanap, Chief Financial Officer alongwith Sh. Sidddharth Kheria, (C.A.) appeared and they were orally informed that their application was not specific with respect to contract entered into and their queries are very general queries putting the factual position as per contract entered into before the ARA. In view of this they agreed to submit full details and file revised application with complete details latest by 05.02.2018, otherwise their application was liable to be treated as rejected. In view of this, the applicant has filed fresh application on 05.02.2018.
The final hearing was held on 21.02.2018 when Sh. Sidddharth Kheria, (C.A.) along with Sh. Roshan Mene, Accountant appeared and submitted copy of

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r, carrying out the business of Construction, erection, commissioning of sewerage treatment plant and Operation & Maintenance of Sewerage Treatment and Disposal Plants work, which is awarded to them by the various Municipal Corporations/Councils/ Local Authority, as mentioned above. For the year under consideration FY 2017-18 they have been awarded work order of Operation & Maintenance contract by various Municipal Corporations, details of which have been submitted by them. As per their submissions the Operation & Maintenance Service of Sewerage Treatment and Disposal Plant was exempt from service tax under Notification no. 25/2012 dated 20.06.2012 entry no. 12 as per Annexure – 3, of the Erstwhile Finance Act, 1994. They have further submitted that all such Contracts related to Operation & Maintenance of Sewage Treatment Plants (STP) and Solid Waste Management (SWM) are under the purview Rule 243 W of the Constitution of India and therefore should not attract GST. They have also submi

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plicant's responsibility to run the plant effectively using their own Skill set & Manpower. They have also submitted that, on the implementation of GST, 2017 the said Operation & Maintenance work was taxed as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, NMMC has disregarded levying of GST on the said work saying it is exempt under section Rule 243 (W) of the Constitution of India. Similar work orders have been purportedly received by them from other Local Bodies.
They have further cited another work order vide agreement dated 21.08.2017, with NMMC, in respect of Solid Waste Processing Plant (Compost plant) at Site Turbhe SWM dumping yard site, against Letter of Acceptance vide Ref. No. NMMC/CE/1572/2017 dated 19.08.2017 for Tender vide Ref. No. NMMC/CITY ENGINEER (77/2016-17 detailing terms of work for Operation & Maintenance. Wherein they have stated that the Scope of Work and Contract Price (Provisional Sums) are mentioned

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nd Disposal Plant, the major portion of work is labor oriented i.e. 95% and balance 5% consists of consumables I.e. Adhesives, Oil & Lubricants.
The department has contended that it can be seen from the submission of the applicant that they use some consumables such as oil, lubricant etc. As such their services cannot be termed as pure services attracting exemption under Not No. 12/2017 and they will have to pay the GST on the services provided by them. Under GST law, the Applicant's services attract CGST under Not. No. 11/2017-Central Tax (Rate) dated 28.06.2017 @ 9% with effect from 01.07.2017 and @ 6% with effect from 22.08.2017 vide Notification No. 11/2017-Central Tax dated 28.06.2017 as amended vide Notification No. 20/ 2017-CentraI Tax (Rate) dated 22.08.2017. However, vide Exemption Notification No.2/2018 Central Tax (Rate) dated 25.01.2018 this service is exempted with effect from 25.01.2018 provided the value of supply of goods does not exceed 25% of value of composite suppl

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ENCY LIGHTING SYSTEMS..
* As per Para 15.3.1(b) it is the responsibility of the operator to INSTALL CAPACITORS TO REDUCE POWER.
* As per Para 15.3.1(c) REPAIRING AND REPLACING OLD AND WORN OUT PIPES AND BLOWERS AND COMPRESSORS is the responsibility of the operator.
* As per Para 15.3.1(c), REPAIRING AND REPLACING OLD AND WORN OUT PIPES AND BLOWERS AND COMPRESSORS is also the responsibility of the operator.
* As per Para 15.4(b to h), REPLACING DAMAGED PIPES, FITTINGS,VALVES, BEARING, MECHANICAL SEALS, O RING, GASKETS,PUMP IMPELLERS, ETC, by the operator is stated. As per Para 16.2 :- For the work of extension/modification to the sewerage network, improvement to civil structures, etc., the NMMC shall reimburse on the prevailing schedule of rates or the actual cost of procurement by the operator, whichever is lower. NMMC reserves the right to either procure those items of stores or fix a rate contract against which the operator can procure such stores.
* As per Para 20.2, the o

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y repairs, preventive and breakdown maintenance, overhaul, replacements, etc. shall be made during the O&M.
* As per Clause v, the O & M price by the tendered shall include supply of all tools, tackles, spares, oil and lubricants, laboratory chemicals, glassware, chemicals like chlorine, coagulants etc.
* As per Clause vii, The scope of work shall but not limited to the following items: 'Replacement of electrical, mechanical and electronic equipments which become beyond repair'. 'All the equipment even standby supplied, installed and commissioned by the applicant shall be in operational/ functional condition throughout the O&M period.
* As per para i page 142 of their submissions, the operator shall replace electrical and mechanical equipments which become beyond repair.
* As per (j) page 143 under SPARE PARTS it is mentioned that the operator shall keep a reasonable stock of spare parts so that the down time of equipment can be kept within specified limits.
* Und

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ified in the contract.
* As per Para 8.1, THE CONTRACTOR SHALL PROVIDE ALL SUPERINTENDENCE, LABOUR, MATERIALS, PLANT, CONTRACTOR'S EQUIPMENTS AND ALL OTHER THINGS WHETHER OF A TEMPORARY OR PERMANENT NATURE…
* As per Para 12.1, THE Contractor shall be deemed to have satisfied himself as to the correctness and sufficiency of the Tender and of the rates and prices stated in the Bill of Quantities, all of which shall, except insofar as it is otherwise provided in the Contract, cover all his obligations under the contract (including those in respect of the supply of goods, materials, plant or services or of contingencies for which there is a provisional sum) and all matters and things necessary for the proper execution and completion of the Works.
* As per para 37.3, “If, at the time……., the materials or Plant are not ready for inspection or testing ……..,the Engineer determines that the materials of Plant are defective …..
* As per para 40.4, ' The contractor sha

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and (C) there is a 'Formula for Materials Component' Component' at (B) and there is a separate 'Formula for Petrol, Oil and Lubricant (POL) Component at (C). There are also Price Adjustments for Cement Component, for HYSD/TMT steel component, Structural steel component, CI & DI Pipes, Bitumen.
Under the SPECIAL CONDITIONS OF CONTRACT and under the SCOPE OF WORK mentioned in para 2, it is mentioned that “The bid is for the work of …………..The work to be carried out…………..shall …………..include all labour, material, tools, plants, …………..
From the above reading of the contracts, copies of which have been submitted by the applicant themselves, it is very clear that their services are not pure services as contested by them to claim exemption. NMMC's contracts envisage replacement of mechanical and electrical equipments, installation of high efficiency lighting systems, oil and lubricants, laboratory chemicals, glassware, etc. In the CIDCO contrac

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tracts are not forthcoming), it is not difficult to come to a conclusion that the applicant has entered into a contract with the local bodies for both, supply of goods and also supply of materials and therefore there is no question of the same being considered as pure services sontracts.
Notification No. 11/' 2017-Central Tax (Rate) dated 28th June, 2017 had notified levy of central tax, on the intra-State supply and as per Sr. No. 3, Heading 9954, (iii) of the said Notification, “construction services other than those mentioned at (i) and (ii)” of the said Sr. No. 3, Heading 9954 were leviable to tax @ 9%. This Notification was amended by Notification No. 20/2017-Central tax (Rate) dated 22.07.2017, wherein the tax rate was reduced to 6%. Notification No. 20/2017 amended the description mentioned at Sr. No. 3 Heading 9954 (iii) from “construction services other than those mentioned at (i) and (ii)” TO “composite supply of works contract as defined in clause (119) of section 2 of

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g, Group Service Code (Tarif)
Description of Services
Rate (per cent.)
Condition
3
Chapter 99
Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution
NIL
NIL
However on the basis of detailed discussions and findings above, it is very clear that the services provided by the applicant are not pure services and rather involve supply of materials and consumables, the supply which is in the nature of composite supply and works contract, is not exempt from levy of GST as per Notification No, 12/2017 and is therefore clearly taxable at the rates discussed above.
However with effect from 25.01.2018 it is see

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Tax (Rate) dated 25.01.2018, provided the value of supply of goods does not exceed 25% of value of composite supply.
Thus we see that with effect from 25.01.2018, the applicant can avail the benefit of the above said Exemption Notification No.2/ 2018 Central Tax (Rate) dated 25.01.2018 only if the value of supply of goods does not exceed 25% of value of composite supply. A fact to be noted from the submissions made by the Applicant, is that they themselves were aware that, on implementation of GST, 2017 the said supply of Operation & Maintenance work was taxable as per notification no. 11/2017 dated 28.06.2017 and notification no. 20/2017 dated 22.08.2017. However, the Municipal Corporation has disregarded levying of GST on the said work saying it is exempt and have rejected the claims made by appellant. As regards the claim of the Municipal authorities that the services under reference are covered by Article 243W of the Constitution and hence exempt from GST is not sustainable and is

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t along with the services rendered they also supply to the Local Bodies, spares, materials and consumables such as oil, lubricant etc. Hence their services cannot be termed as pure services attracting exemption as per sr.No .3 of under Noti. No. -12/2017 and the applicant would have to pay the GST on the services provided by them to such Local Bodies. This would answer their query regarding liability to pay GST on composite supply of services/ goods under work orders received from various local bodies. It appears that this ARA has been filed not because the applicant had doubts regarding levy of GST but because the Local bodies have refused to pay them the said GST.
With respect to their query' regarding availability of input tax credit on purchases against such work order, Section 16 of the CGST Act, 2017, states that “Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take cred

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f documents title to goods otherwise; 
(c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and
(d) he has furnished the return under section 39:
Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment:
Provided further that where recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such

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les 36 to 45 of the CGST Rules, 2017, we are of the opinion that the applicant is    Credit for purchases made against the said work orders entered into by them.
05. In view of the extensive deliberations as held hereinabove, 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-04/2017-18/B-28
Mumbai, dt. 05.05.2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation.
Answer :- Under GST Act, 2017, their services attracted CGST & SGST @ 9% each with effect from 01.07.2017 and CGST & SGST @ 6% each with effect from 22.08.20171 Post 25.01.2018, their services would be exempt only subject to fulfilment of conditions that the value of supply of goods does not exceed 25% of value of composite supply.
Question-

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In Re : Merit Hospitality Services Private Ltd.
GST
2018 (7) TMI 1492 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – 2018 (15) G. S. T. L. 439 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – AAR
Dated:- 5-5-2018
Advance Ruling NO. GST-ARA-22/2017-18/B-29
GST
B.V. Borhade (Member) and Pankaj Kumar (Member)
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
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 the MGST Act”] by Merit Hospitality Services Private Ltd., the applicant is seeking an advance ruling in respect of the following questions :
The company is registered as “Outdoor Caterers” under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business o

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one by the staff of 'A' Ltd. The menu and the material specifications are mentioned in the contract and also the rate for various items are pre-determined between Merit Hospitality and the company. The billing is done by Merit Hospitality directly to the company on monthly basis and payment is received from the company to Merit Hospitality directly as per the terms of payment mentioned in the contract.
Question: Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills?
Case II) The facts mentioned in Case I remains the same except that in addition to supply of food on the request of the client Merit Hospitality Services Pvt. Ltd. also undertake the services of distribution of food for which Merit Hospitality raises separate bill charging 18% GST/SGST
Question : Can both the activities put together i.e. supply and distribution of food to the employees of 'A'

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SEZ area hence no GST is applicable ? or
b) Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable? Or
c) Can Merit Hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only?
At the outset we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The submission, as reproduced verbatim, could be seen thus –
“Provisions of law, applicants view point & submissions on issues on which advance ruling is sought.
T

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ed 14.11.2017refers] It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.
It is our contention that the issue of running a canteen for its employees by a company either by itself or through an outside caterer is on the same line and hence should be considered under the same principles where it is clarified that tax rate will be 5% without input tax credit as such services fall under category (i)under column 3 of serial no 7 notification No. 46/2017-CT (Rate) dated 14.11.2017″
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
” 1. Case I) Question: Whether on the facts and circumstances of above mentioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills?
Reply: No
Comments: The activity of canteen is to supply services to beneficial members. In this case it is ag

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ng such services” Considering the above meaning the activity of the dealer cannot be considered as canteen activity as the dealer is in the business of supplying food and beverages to the company on the basis of agreement and hence it is purely outdoor catering service. Further the notification dt. 14.11.2017 has not changed the position of the supply by outdoor caterers given in original notification dt. 28.06.2017 in Clause V. Hence, the activity of the dealer cannot be called as canteen activity and liable to pay tax @ 9% as outdoor caterer.
2. Case 2) Question : Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills ?
Reply: No
Comment: As above
3. Case 3) Question : Can such circumstances can it still be claimed that Merit Hospitality is running a canteen and the applicable rate of 5% be charged on our bills ?
Reply: No
Comment: As above
4.

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being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied,
The agreement made with Colgate Global Business services Pvt. Ltd. clearly mentions that the arrangement is on principal to principal basis and payment to be made by company directly to the contractor as per annexure B of the agreement. Further it mentions that contractor has agreed to provide catering services to the company at the canteen premises of L & T business park. Further there is no relevance of employees (who are ultimate beneficiary of the catering services) with the contractor as per the terms and conditions of the agreement as supply made by the contractor for valuable consideration is to the company. Hence catering servic

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pplicable rate of 5% be charged on our bills?
M/s larsen & Toubro Grahak Sahakari Saunstha Maryadit.
In this arrangement, though the agreement is made with M/s Larsen & Toubro Grahak Sahakari Saunstha Maryadit., the benefit of the circular No. 28/02/2018 – GST can not be given as same is available if the catering service is provided to the educational institution which runs canteen or mess for its students, faculty and staff. Hence applicable rate will be 9% each under CGST & SGST.
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4. Case 4) Question :
(a) Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable? or
(b) Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable? or
(C) Can Merit Hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only?
M/s.UBS Business Solutions (India) Pvt. Ltd.
As per the terms and condition of the agreement, the supplier has to provide catering service an

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Sakore, Dy. Commissioner GST(E-639) , LTU 4, Mumbai was present during both the hearings and has furnished a written submission in the matter.
05. OBSERVATIONS
We have gone through the facts of the case. Four situations have been presented before us. We shall study each of these in the sequence as presented. However, the fact common to all, as informed, is that the food is prepared at the applicant's own kitchen and is distributed to various companies at different locations. The situations could be seen thus –
Case I
The company (Merit Hospitality) has entered into a contract for supply of food to the employees of the company say 'A' Ltd. The contract is signed between Merit Hospitality and 'A' Ltd for supply of food. As per the terms of contract Merit Hospitality has to supply the food at 'A' Ltd.'s premises. The distribution of the food is directly done by the staff of 'A' Ltd. The menu and the material specifications are mentioned in the

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art of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
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(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigera

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Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
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(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
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(vii) Supply, by way of o

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without excluding any discount offered on the published charges for such unit.
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(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
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We find that under this Notification after amendments uptill now GST @ 5% is chargeable in case of services by a restaurant, eating joint including mess and canteen as per relevant entry produced above.
In order to ascertain whether the activities of the applicant would fall under Sr. No. 7, Heading 9963(i) of the above referred Notification, we would be required to examine as to what a restaurant, eating joint, mess and canteen are.
We find that “restaurant”, as per Cambridge English Dictionary is :
“a place where meals are prepared and served to customers”.
“A place of business where people can choose a meal to be prepared and served to them at a table, and for which they pay, usually after eating.
However we find that with the progress of time and civilization and furthe

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d meals are sold often at a lower than usual price”.
“A place in a factory, office, etc. where employees can buy food and meals at a lower price”.
Further as per general understanding we see while differentiating with a restaurant, that “canteen” is a small cafeteria or snack bar, especially one in a military establishment, school or place of work while “restaurant” is an eating establishment in which diners are served food at a table and it is outside the premises of military establishment, school or place of work.
Thus broadly we find that “a canteen is mostly referred to as an eating place provided by an organization, college, university, military, police, government, for the staff/students workforce. In the present application we find that the applicant has clearly stated that they are not providing services to any college, university, military, police or government but to only business organizations or companies or their employees as per different situations mentioned by the ap

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res that are generally seen in the industrial canteen are as under:-
(1) Industrial canteen is inside the premises of the establishment.
(2) Generally the canteen building have cooking facilities inside it and mostly facilities such as empty LPG cylinder, furniture, refrigerator, water cooler, cooking and serving utensils etc. being all or some of these items are provided by the company on returnable basis in good and proper condition.
(3) Generally water and electricity is also provided by the company on chargeable or maybe non chargeable basis.
(4) Most of the food, snacks or tea and coffee are generally cooked or prepared in tine canteen itself.
(5) The items are sold to the employees directly by the contractor at agreed prices which are mostly subsidized and the sale amounts are collected by the contractor themselves. However prepaid meal vouchers may also be given to employees by the company which are to be accepted by the contractor.
(6) The contractor may be required to se

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n employees and is required to follow statutory provisions as applicable.
Further in reference to eating joint we find that an eating joint is a quick service restaurant within the industry and is a specific type of restaurant that mainly serves fast food cuisine and has minimal table service.
In the same way we find that in common parlance a “mess” is a place where soldiers/police or any other organized force persons eat their food.
On going through the situation as per submissions made by the applicant as per Case-I and corresponding details in respect of this situation claimed to be represented and submitted by the applicant as per copy of submitted agreement between Colgate Global Business P. Ltd. and Merit Hospitality Services P Ltd dated 01.12.2017, we find that the details as per Case-I submitted by the applicant in his Advance Ruling application are not in complete congruence with the details as visible in the agreement referred above and in view of this we will take up the

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ntract entered by Merit Hospitality until various corporate clients.
Case I) The company (Merit Hospitality) has entered into a contract for supply of food to the employees of the company say 'A' Ltd. The contract is signed between Merit Hospitality and 'A' Ltd for supply of food. /Is per the terms of contract Merit Hospitality has to supply the food at 'A' Ltd.'s premises. The distribution of the food is directly done by the staff of' A' Ltd. The menu and the material specifications are mentioned in the contract and also the rate for various items are pre-determined between Merit Hospitality and the company. The billing is done by Merit Hospitality directly to the company on monthly basis and payment is received from the company to Merit Hospitality directly as per the terms of payment mentioned in the contract.
Question: Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the appl

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nd a company 'A Ltd'. It is not for running a canteen.
    (ii) Food is to be supplied at 'A Ltd.'s premises.
    (iii) The distribution of food is done by the staff of 'A Ltd'. Applicant is only supplying food.
    (iv) The menu, specifications and rate are as per contract of supply of food entered into between the applicant and M/s A Ltd.
    (v) The billing is done by the applicant directly to M/s A Ltd. on monthly basis and the payment is received from M/s A Ltd. as per contract.
Thus as per the above details and discussions it is clearly visible that the service being provided by the applicant would not be covered under Serial No. 7 Heading 9963 (i) of Notification No. 11/2017 as amended.
Now as we find that the services of the applicant are not covered under the above entry of Notification No. 11/2017 where the applicable rate of tax is 5%, therefore we are required to ascertain as to where

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efined as “outdoor caterer” means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services.
From the case details as submitted by the applicant in his application before us, the applicant himself has stated that they are registered as outdoor caterers under the GST Act and that the company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink. In nutshell that it is providing snacks and food for breakfast, lunch, evening tea and dinner to the employees of various companies and that the food is prepared at their own kitchen and it is distributed to various companies at different locations and it is also visible that the applicant is providing the services at a place which is not his own and is neither provided to him by way of te

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, governmental, commercial or industrial location/s specified by the customer other than for transportation companies, on an ongoing basis; food service concession services, i.e. the provision of operating services by operators of eating facilities such as canteens and cafeterias].
In view of the above classification of the services being provided by the applicant as per Case-I details would be taxable under Serial No. 7 Heading 9963 (v) @ 18% under GST as applicable.
Case II)
The facts mentioned in Case I remains the same except that in addition to supply of food on the request of the client Merit Hospitality Services Pvt. Ltd. also undertake the services of distribution of food for which Merit Hospitality raises separate bill charging 18% GST/ SGST
Question:
Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills?
In view of the detailed discuss

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e applicant and the Employees Cooperative Society is not changing. Now instead of the company A Ltd., the outdoor catering services are being provided to the Employees Cooperative Society which would be taxable @ 18% only as already discussed in respect of Case-I and Case-II above.
Case IV)
The Merit Hospitality has entered into a contract with a company called say “B” Ltd. “B” Ltd. is having its unit in SEZ area (Special Export Zone). The supply of food is done by Merit Hospitality to the employees of “B” Ltd. and payment for the same is made by the employees of “B” Ltd. directly to Merit Hospitality.
Case IV – Question a)
a) Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable?
In view of the details given in Case-IV above we would be required to examine the provisions of IGST Act, 2017 and SEZ Act, 2005. We find that Section 16 (1) of the IGST Act relating to 'zero rated supply' reads as under;-
“zero rated supply”

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es an existing Unit, an Offshore Banking Unit and a Unit in an International Financial Services Centre, whether established before or established after commencement of this Act.
Further we find that apart from an existing unit, a unit established in compliance of procedure prescribed in Section 15 of the SEZ Act, 2015 can be called a SEZ unit. Section 15 of the SEZ Act, 2005 is reproduced as under:-
15. (1) Any person, who intends to set up a Unit for carrying on the authorised operations in a Special Economic Zone, may submit a proposal to the Development Commissioner concerned in such form and manner containing such particulars as may be prescribed:
Provided that an existing Unit shall be deemed to have been set up in accordance with the provisions of this Act and such Units shall not require approval under this Act.
15. (2) On receipt of the proposal under sub-section (1), the Development Commissioner shall submit the same to the Approval Committee for its approval.
15. (3) The

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Every appeal made under sub-section (4) shall be in such form and shall be accompanied by a copy of the order appealed against and by such fees as may be prescribed.
15. (7) The procedure for disposing of an appeal shall be such as may be prescribed:
Provided that before disposing of an appeal, the appellant shall be given a reasonable opportunity of being heard.
15.(8) The Central Government may prescribe,-
    (a) the requirements (including the period for which a Unit may be set up) subject to which the Approval Committee shall approve, modify or reject any proposal referred to in sub-section (3);
    (b) the terms and conditions, subject to which the Unit shall undertake the authorised operations and its obligations and entitlements.
15. (9) The Development Commissioner may, after approval of the proposal referred to in sub-section (3), grant a letter of approval to the person concerned to set up a Unit and undertake such operations which the Dev

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5(9) of the SEZ Act.
However in the case details provided by the applicant in Case IV, it is not forthcoming whether 'B Ltd' is an authorized unit in SEZ as per Section 15 (9) of the SEZ Act and as to what are the authorized operations of 'B Ltd' in SEZ and whether supply of food to B Ltd or its employees is covered under authorized operations as allowed/approved by the Development Commissioner. If it is not covered under authorized operations then this supply of food by the applicant to SEZ employees would not be eligible for the benefit of zero rated supply.
Case IV – Question b)
b) Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable?
In view of the detailed discussions in respect of situations of Case-I, Case-II and Case-Ill above, it is clear that the applicant cannot claim that they are running a canteen in SEZ. Rather their service would be in the nature of outdoor catering service as per discussions in detail above.

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y of the order, the questions are answered thus:-
Case I
Q. Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills?
A. Answered in the negative.
Case II
Q. Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills?
A. Answered in the negative.
Case III
Q. Under such circumstances can it still be claimed that Merit Hospitality is running a canteen and the applicable rate of 5% be charged on our bills?
A. Answered in the negative.
Case IV
Q.a Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable?
A.a In view of the findings above the said question cannot be answered.
Q.b Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is applicable?
A. b In view

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Assam Goods and Services Tax Rules, 2017.
01/2018-GST Dated:- 5-5-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
ORDER No. 01/2018-GST
Dated Dispur, the 5th May, 2018.
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Assam Goods and Services Tax Ru

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Incidence of GST on providing catering services in train.
02/2018-GST Dated:- 5-5-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
Order No. 02/2018-GST
Dated Dispur, the 5th May, 2018.
Subject: Incidence of GST on providing catering services in train.
No. CT/GST-12/2017/62.- Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would be subjected to different GST rates depending on whether it is mobile or static catering, as also which variant of mobile catering it is [pre-paid (without op

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Pratik Satayanarayan Gattani Versus Union of India
GST
2018 (5) TMI 645 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 5-5-2018
Special Civil Application No. 7129 of 2018
GST
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The Petitioner : Hiral U. Mehta, Nipun P. Singhvi and Vishal J. Dave, Advs.
ORDER
Akil Kureshi, J. –
Petitioners have challenged the constitutional vires of Section 109 of the Central Goods & Services Tax Act, 2017 as also that of the Gujarat Goods & Services Tax Act, 2017 pertaining to constitution of the Central as well as State Appellate Tribunals. Main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Assam Goods and Services Tax Rules, 2017.
001/2018-GST Dated:- 5-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
ORDER No. 01/2018-GST
Dated Dispur, the 5th May, 2018.
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the As

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Incidence of GST on providing catering services in train.
002/2018-GST Dated:- 5-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
ORDER No. 02/2018-GST
Dated Dispur, the 5th May, 2018.
Subject: Incidence of GST on providing catering services in train.
No. CT/GST-12/2017/62.- Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would be subjected to different GST rates depending on whether it is mobile or static catering, as also which variant of mobile caterin

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Railway track maintenance contracts taxed at 18% GST under Serial No. 3(ii) of Rate Notification.
Case-Laws
GST
Rate of GST – The works contract service of maintaining railway track as per th

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GST Council Reviews Digital Transaction Tax Rates, Proposes Sugar Cess to Support Industry and Boost Digital Payments.
News
GST
27th GST council meeting discusses change in GST rate for digit

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GST Network Alters Shareholding Pattern to Boost Efficiency and Governance; Stakeholder Details Remain Undisclosed.
News
GST
Change in the shareholding pattern of GSTN
TMI Updates – Highl

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GST Council Approves New Return Filing Design for Simpler, User-Friendly Tax Compliance Following IT Simplification Recommendations.
News
GST
GST Council approves principles for filing of new

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Government Clarifies 'Part B' of GST E-way Bill: No Grounds for Seizing Goods and Vehicles for Non-compliance.
Case-Laws
GST
GST e-way bill-01 – non furnishing of the details of conveyance in 'Part B' of GST e-way bill-01 – once the Government itself has clarified the situation by allowing the transporter/dealer to fill up 'Part B' of the e-way bill when the goods are reloaded in a vehicle which is meant for delivery to the consignee, there remain no reasons to seized the goods and the

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27th GST council meeting discusses change in GST rate for digital transactions and imposition of Sugar Cess
GST
Dated:- 4-5-2018

1. Incentive to promote Digital Transactions:
(a) Keeping in view the need to move towards a less cash economy, the Council has discussed in detail the proposal of a concession of 2% in GST rate [where the GST rate is 3% or more, 1% each from applicable CGST and SGST rates] on B2C supplies, for which payment is made through cheque or digital mode, subjec

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Change in the shareholding pattern of GSTN
GST
Dated:- 4-5-2018

The Goods and Services Tax Network – Special Purpose Vehicle (GSTN-SPV) was created as a private limited, not-for-profit company under Section 25 of the Companies Act, 1956 (Section 8 of the Companies Act, 2013) by Govt. of India on 28th March, 2013 with an objective to provide shared IT infrastructure and services to Centre and States Governments, tax payers and other stakeholders for implementation of Goods and Services Tax (GST) in the country.
Presently, the Central Government and State Government are holding 24.5% equity shares respectively and the remaining 51% are held by non-Governmental institutions and through various mechanisms, GSTN is under strategi

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GST Council approves principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification
GST
Dated:- 4-5-2018

GST Council today in its 27th meeting approved principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification. The key elements of the new return design are as follows –
* One monthly Return: All taxpayers excluding a few exceptions like composition dealer shall file one monthly return. Return filing dates shall be staggered based on the turnover of the registered person to manage load on the IT system. Composition dealers and dealers having nil transaction shall have facility to file quarterly return.
Unidire

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e system based on invoices uploaded by his sellers. Taxpayer shall be also given user friendly IT interface and offline IT tool to upload the invoices.
No automatic reversal of credit: There shall not be any automatic reversal of input tax credit from buyer on non-payment of tax by the seller. In case of default in payment of tax by the seller, recovery shall be made from the seller however reversal of credit from buyer shall also be an option available with the revenue authorities to address exceptional situations like missing dealer, closure of business by supplier or supplier not having adequate assets etc.
Due process for recovery and reversal: Recovery of tax or reversal of input tax credit shall be through a due process of issuing

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by which time new return software would be ready. In stage 2, the new return will have facility for invoice-wise data upload and also facility for claiming input tax credit on self declaration basis, as in case of GSTR 3B now.
During this stage 2, the dealer will be constantly fed with information about gap between credit available to them as per invoices uploaded by their sellers and the provisional credit being claimed by them. After 6 months of this phase 2, the facility of provisional credit will get withdrawn and input tax credit will only be limited to the invoices uploaded by the sellers from whom the dealer has purchased goods.
Content of the return and implementation: Return shall be simplified also by reducing the content/info

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Legal Services and liability
Query (Issue) Started By: – Alkesh Jani Dated:- 4-5-2018 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Sir,
The Standing Counsel providing legal service i.e. to say representational service, to the Govt. Department or to the Board and bill is raised in the name of HOD of the Govt. Department. Now the query is
Q.1. Whether this activity falls under Section 9 (3) or 9(4) of CGST Act,2017?
Q.2. If it falls under Section 9(3), then Govt. Department is required to take registration and pay appropriate GST on RCM basis?
Q.3. If the answer to Q.2 above is “Yes” and if Department has not obtained registration then SCN is required to be issued to HOD or DDO (Drawing and Disb

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o regiister under GST Act and pay the gist on RCM basis. This is my opinion.
Reply By Alkesh Jani:
The Reply:
Sir, Thanks for reply, if RCM is restricted to business entity only,then will that services will fall under Section 9(4) of CGST, Act, 2017? (as per definition "person" includes Govt.) and as there is no exemption in this regards.
Reply By KASTURI SETHI:
The Reply:
The 25th Goods and Services Tax (GST) Council meeting recommended the Central Government to exempt legal services provided to Government, Local Authority, Governmental Authority and Government Entity.
Read more at: http://www.taxscan.in/legal-services-provided-govt-entities-service-providing-information-rti-act-exempted/16379/
Reply By YAGAY and SUN:
The R

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uncil. As there is no notification issued in this regards, so recommendation only cannot be the base of exemption.
Second query can be raised is, if legal services are under RCM for business entity, then will it be under forward charge for Charitable Trust, Society, NGOs, non-profit companies, which are not business entity, and can be covered under Section 9(1) of CGST Act,2017.
I am raising these queries just to enrich my knowledge.
Thanks
Reply By KASTURI SETHI:
The Reply:
Sh.Alkesh Jani Ji,. Logically legal services should come under "forward charges" for the categories you have mentioned but I could not trace out the basis. Secondly, notification must have been issued by now because yesterday 27th meeting has been held. I

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CANCELLATION OF REGISTRATION UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 4-5-2018

Registration under GST Act
Section 22 of the Central Goods and Services Tax Act, 2017 provides for registration. Section 22 provides the list of person who is liable to be registered under this Act. It also provides exemption from registering with GST Authorities. Every supplier shall be liable to be registered other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ₹ 20 lakhs. In respect of Special category States, this threshold limit is ₹ 10 lakhs.
Section 23 provides the list of persons who are liable for registration. Section 24 provides the list of persons who are liable to be registered compulsory under the provisions of the Act. The persons making any inter-State supply are also liable to be registered but later the persons making any

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ason including death of the proprietor, amalgamated which other entity, demerged or otherwise disposed of; or
* there is any change in the constitution of the business; or
* the taxable person, other than the person registered under section 25(3) [voluntary registration], is no longer liable to be registered under section 22 or 24.
Section 29(2) of the Act provides that the Superintendent of Central tax may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where-
* a registered person has contravened the provisions of this Act or the rules made there under as may be prescribed; or
* a person paying tax under composition scheme has not furnished returns for three consecutive tax periods; or
* any registered person, other than a person paying tax under composition scheme has not furnished returns for a continuous period of six months; or
* any person who has taken voluntary registration has not commenced business within

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application, relevant documents in support thereof, at the common portal within a period of 30 days of the occurrence of the event warranting the cancellation, either directory or through a Facilitation Center notified by the Commissioner.
Rule 21 of Central Goods and Services Tax Rules, 2017 provides that the registration granted to a person is liable to be cancelled if the said person-
* does not conduct any business from the declared place of business; or
* issues invoice or bill without supply of goods or services in violation of the provisions of this Act or the rules made there under; or
* violates the provisions ofsection 171 of the Act (anti-profiteering) or the rules made there under.
Surrender under voluntary registration
The proviso to Rule 20 provides that no application of surrender of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
Bu

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hall issue an order in Form GST REG – 19 within a period of 30 days from the date of application, the date of the reply to the show cause notice issued, cancel the registration with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid. Rule 22(5) provides that the above said procedure shall be applicable to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
Rule 22(4) provides that where the reply furnished is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in Form GST REG – 20..
Deemed cancellation
The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, shall be deemed to be a cancellation of registration under this Act.
Consequence of cancellation
Section 29(3) provides that the cancellatio

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h percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
Revocation of cancellation of registration
Rule 23 provides the procedure for revocation of cancellation of registration. The procedure is as detailed below-
* A registered person, whose registration is cancelled by the proper officer, on his own motion, may submit an application for revocation of cancellation of registration.
* The application shall be in Form GST REG – 21.
* The application shall be submitted to the proper officer within a period of 30 days from the date of service of the order of cancellation of registration at the common portal either directly or through a Facilitation Centre notified by the Commissioner.
* No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish his returns, unless such returns are furnished and any a

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ce of the notice in Form GST REG – 24.
* Upon receipt of the information or clarification from the applicant, the proper officer shall proceed to dispose of the application within a period of 30 days from the date of receipt of such information or clarification from the applicant.
Reply By NEETHIARASU ARUNACHALAM as =
Sir, Thanks for the much needed article, I would like to submit certain clarification to the forum in connection with cancellation of registration. As I wish to do away with by business, I have applied for cancellation of the GST registration on 01/04/2018 after submitting the necessary returns for the quarter ending Jan to March also remitted GSTR3B for the Month of March'2018. However the superintendent requested submit the last three year accounts and ITR copies, after submitting the same, once again I received an letter to file GSTR3B upto date with appropriate late fee and produce the copy of the same. Kindly clarify the same whether I have pay for GSTR3B up

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Export related Refunds ( Issue and Clarification Form)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 4-5-2018

The term export means sending of goods or services produced in one country to another country. The seller of such goods and services is referred to as an exporter; the foreign buyer is referred to as an importer.
Under GST, “export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India [Section 2(5) of the IGST Act, 2017] and “export of services” means the supply of any service when,-(i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with

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Government has taken various steps, which includes amendments in the rules, changes in the business procedures of common portal and customs automated system to address the systemic issues. Many of the errors plaguing the claims for refunds are on account of inadequate familiarisation of the exporters with the GST laws and data entry errors in the various GSTRs / forms.
Government has carried out outreach programmes by issuing guidance circulars, advisories, FAQs, advertisements etc and also provided an alternative procedure involving manual interface where the errors could not be corrected online. The efforts are beginning to show positive results. A standard operating procedure applicable to both Central and State GST has been put in place by virtue of various Circulars and clarifications issued with regard to processing of ITC refund.
GST Council, in its last meeting on 10th March 2018, has directed all States tax authorities to proactively clear refund claims. Exporting community

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nts and in some cases, they are not giving acknowledgement to the assessee after accepting the refund application. According to Tax Officer, reason behind non-accepting is that assessee's tax file is not reflecting in their system or refund application is not reflecting on their computer system. (Only God knows what is the logic behind this reason/excuse despite being of the fact that the same tax officers are handling other tax related matters of the same assessee.)
Clarification:
As per para 2.5 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or Sta

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ing the baseless reasons.
Issue#2: How to get refund of GST paid in case of export of goods? Is shipping filed sufficient for claiming of refund?
Clarification: As per para 2.2 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the refund of integrated tax paid on goods exported out of India is governed by Rule 96 of the CGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to

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portal and a print out of the said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD – 01), within the time stipulated for filing of such refund under the CGST Act.
Issue#4: How to get refund of unutilized input tax credit on inputs or input services used in making zero-rated supplies?
Clarification: As per para 2.4 of the Circular No. 17/17/2017 – GST, dated 15.11.2017, it has been clarified that the application for refund of unutilized input tax credit on inputs or input services used in making such zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt N

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2.4 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that a supplier availing of drawback only with respect to basic customs duty shall be eligible for refund of unutilized input tax credit of central tax / State tax / Union territory tax / integrated tax / compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax.
Issue#6: The refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. How refund will be processed?
Clarification: As per para 3 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for

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cation: As per para 4.1 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case.
Issue#8: Exporters have been asked to pay integrated tax where the goods have been exported but not within three months from the date of the issue of the invoice for export? Is it valid process?
Rule 96A (1) of the CGST Rules provides that any registered person may export goods or services without payment of integrated tax after furnishing a LUT / bond and that he would be liable to pay the tax due along with the interest as applicable within a period of fifteen days after the expiry of three months or such further period as may be a

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insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services.
Issue#9: Whether with respect to a refund claim, deficiency memo can be issued more than once?
Clarification: As per Rule 90 of the CGST Rules, once an applicant has been communicated the deficiencies in respect of a particular application, the applicant shall furnish a fresh refund application after rectification of such deficiencies.
As per para 6.1 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that there can be only one deficiency memo for one refund application and once such a memo has been issued, the applicant is required to file a fresh refund application, manually in FORM GST RFD-01A. This fresh application would be accompanied with the original ARN

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mentions that a person intending to export under LUT is required to give a self-declaration at the time of submission of LUT that he has not been prosecuted. Persons who are not eligible to export under LUT are required to export under bond.
Clarification: As per para 7.2 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that this requirement is already satisfied in case of exports under LUT and asking for self-declaration with every refund claim where the exports have been made under LUT is not warranted.
Issue#11: Whether transitional credit pertains to duties and taxes paid under the existing laws can be treated as part of 'Net ITC'?
Refund of unutilized input tax credit is allowed in two scenarios mentioned in sub-section (3) of section 54 of the CGST Act. These two scenarios are zero rated supplies made without payment of tax and inverted tax structure. In sub-rule (4) and (5) of rule 89 of the CGST Rules, the amount of refund under these scenarios i

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larification: As per para 9 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the zero rated supply of goods is effected under the provisions of the GST laws. An exporter, at the time of supply of goods declares that the goods are for export and the same is done under an invoice issued under rule 46 of the CGST Rules. The value recorded in the GST invoice should normally be the transaction value as determined under section 15 of the CGST Act read with the rules made thereunder. The same transaction value should normally be recorded in the corresponding shipping bill / bill of export.
During the processing of the refund claim, the value of the goods declared in the GST invoice and the value in the corresponding shipping bill / bill of export should be examined and the lower of the two values should be sanctioned as refund.
Issue#13: Whether refund of taxes paid under existing laws allowed through FORM GST RFD-01A?
Sub-sections (3), (4) and (5) of sect

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. In this regard, attention is invited to sub-section (3) of section 142 of the CGST Act which provides that the amount of refund arising out of such claims shall be refunded in cash. Further, the first proviso to the said sub-section provides that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse and therefore, will not be transitioned into GST. Furthermore, it should be ensured that no refund of the amount of CENVAT credit is granted in case the said amount has been transitioned under GST. The field formations are advised to process such refund applications accordingly.
Issue#14: What is the filing frequency of refund applications?
Section 2(107) of the CGST Act defines the term “tax period” as the period for which the return is required to be furnished. The terms 'Net ITC' and 'turnover of zero rated supply of goods/services' are used in the context of the relevant period in rule 89(4) of CGST Rules. The phrase 'relevant

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Clarification: As per para 12 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that the realization of convertible foreign exchange is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices is required to be submitted along with the claim for refund. It is therefore clarified that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon.
Issue#16: Whether benefit

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s of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act. It may also be noted that the exporter of such goods can export the goods only under LUT / bond and cannot export on payment of integrated tax. In this connection, Notification No. 3/2018-Central Tax, dated 23.01.2018 may be referred.
Issue#17: What is the requirement of invoices for processing of claims for refund? (For processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations.)
Clarification: As per para 14 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the common portal which would be matched. Most of the other information like shipping bills details etc. would also be available because of the linkage of the common portal with th

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available with the officers electronically:
Table
Type of Refund
Documents
Export of Services with payment of tax (Refund of IGST paid on export of services)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 2 of FORM RFD-01A
* Invoices w.r.t. input, input services and capital goods
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 3A of FORM RFD-01A generated on common portal
* Copy of Statement 3 of FORM RFD-01A
* Invoices w.r.t. input and input services
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
Issue#18: From which date, these instruction will be applicable?
Clarification: As per para 15 of the Circular No. 37/11/2018 – GST, dated 15.03.2018, it has been clarified that these instructions shall appl

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IN RE : HINDALCO INDUSTRIES LIMITED
GST
2018 (10) TMI 304 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 58 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 4-5-2018
Order No. 3
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

“HIL Renukoot, cater Bauxite from captive mines of HIL Renukoot situated in Lohardaga (Jharkhand) and Samari (Chhattisgarh) on continuous basis. Supply of Bauxite from captive mines to HIL Renukoot are made on day to day basis via Road and Road cum-Rail made. HIL Renukoot is receiving average 1,80,000 MT of Bauxite from said mines every month. Bauxite from said mines are dispatched to HIL Renukoot factory via two mode-

A. Directly via Road From HIL captive mines through truck to HIL Renukoot factory.

B. By Road cum-Rail mode, i.e. Material dispatched by truck from mines are unloaded at Railway siding and then dispatched to HIL Renukoot by

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s Act, unless the context otherwise requires,-

(63) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration;

(83) “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;

(93) “recipient” of supply of goods or services or both, means-

(a)  where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;

(b)  where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and

(c)  where no consideration is payable for th

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and value of goods, the tax charged thereon and such other particulars as may be prescribed :

Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.

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Document 1
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iers) दà¥â€šà¤¸à¤°à¥â€¡ राà¤Å“्यà¥â€¹Ã Â¤â€š झारà¤â€“ण्ड तथा

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In Re: M/s. EPCOS India Pvt. Ltd.,
GST
2018 (7) TMI 1262 – AUTHORITY FOR ADVANCE RULINGS HARYANA – TMI
AUTHORITY FOR ADVANCE RULINGS HARYANA – AAR
Dated:- 4-5-2018
HAR/HAAR/R/2017-18/9
GST
Viiaj Kumar Singh. (Member)
(In Application No.: 9, dated 23.02.2018)
Viiaj Kumar Singh. (Member)
As per the statement of the facts, the applicant M/S EPCOS India Pvt. Ltd. is a 100% subsidiary of EPCOS AG Germany which in turn is a subsidiary Of TDK corporation Japan. It has three manufacturing plants and four sales offices in India. The applicant has strong presence in India and export its product all over the globe as well. Under the 'Make In India' campaign the company has decided to start production of Power Bank which is us

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The Goa Goods and Services Tax (Fourth Amendment) Rules, 2018.
38/1/2017-Fin(R&C)(57) Dated:- 4-5-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(57)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2018), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from the 18th day of April, 2018.
2. In the Goa Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-
Maximum

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ices Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) the Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairma

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r proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lumpsum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(i) to recommend min

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by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the

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eans the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (Goa Act 4 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the following shall be substituted, namely:-
“** The value of capital goods shall be the invoice value reduced by 1/60t

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r is higher) (Rs.)
Central tax
State/Union Territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished/finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sr.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/Union territory Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
10
1
Central Tax
2
State/Union territory Tax
3
Integrated Tax
4
Cess
10. Interest, late fee payable and paid
Descr

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ock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No. 8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 [against entry 8 (d)] shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details.”;

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In Re : Bahl Paper Mills Ltd.
GST
2018 (6) TMI 431 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 306 (A. A. R. – GST), [2018] 59 G S.T.R. 69 (AAR)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 4-5-2018
Ruling No. 03/2018-19 In Application No. 07/2017-18
GST
MR VIPIN CHANDRA (MEMBER) AND MR AMIT GUPTA (MEMBER)
For The present Applicant : Shri Nitin Adlakha, C. A.
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question:
(a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.
(b) If point no. answer is yes, then what will be the supporting document for ' importer under RCM to take the credit

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ibility of input tax credit of tax paid or deemed to have been paid
(e) Determination of the liability to pay tax on any goods or services or both
(f) Whether the applicant is required to be registered
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term
4. Queries raised by the applicant are covered under clause (b), (d) and (e) above. Therefore, in terms of said Section 97(2) of CGST/SGST Act, 2017, the present application is hereby admitted.
5. Accordingly opportunity of personal hearing was granted to the applicant on 2.4.2018. Shri Nitin Adlakha, C.A. appeared for personal hearing and made submissions in this regard. For A.C. Plant and furniture 85 fixtures he stated that all these goods are received by them after implementation of GST. This is not with respect of transitional provisions.
6. In the present application, applicant ha

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High Court does not render a notification issued by the Central Government ultra vires until or unless the same is turned down by the competent court.
(b) supporting document for importer under, RCM to take the credit of IGST paid on ocean freight under CIF basis contract
Credit of IGST paid can be taken on the basis of invoice/challan issued
(c) Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account
As per explanation to the Section 17 of CGST Act, 2017 credit is not available in respect of land, building or any other civil structure……. Therefore, in view of the aforesaid provisions of law, Cenvat Credit of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST

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M/s. Korian Granite Industry Versus STATE TAX OFFICER, 1ST CIRCLE, SGST DEPARTMENT, PALAKKAD, PALAKKAD, THE KERALA VALUE ADDED TAX, ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD AND INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD
VAT and Sales Tax
2018 (5) TMI 1328 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-5-2018
W.P. (C) No.15128 of 2018
CST, VAT & Sales Tax
MR. DEVAN RAMACHANDRAN, J.
For The Respondents : Sri.C.K. Govindan
For The Petitioner : Sri. C. K. Govindan
JUDGMENT
The petitioner impugns the action for recovery initiated by the competent authorities, subsequent to orders of assessment made against them, copies of which have been appended to this writ petition as Exts

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, at least until such time as the stay petition is considered by the Appellate Tribunal.
2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Tribunal, but she says that since the amount involved is substantial, no order of stay may be granted, except on terms.
3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader.
4. Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tr

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