Goods and Services Tax

2018 (11) TMI 1457 – CHHATTISGARH HIGH COURT – TMI – Non-speaking order – Validity of remand of the case – Held that:- Admittedly, the legal issues on which the case would be decided on merits, even after remit, would be the same as has been decided by the Coordinate Bench of this Court in the matter of Vandana Global [2018 (5) TMI 305 – CHHATTISGARH, HIGH COURT] – Therefore, there is no point in remitting the matter back to the Tribunal for decision afresh as the case would involve the same structural steel items which were subject matter of decision making by the Division Bench in the matter of Vandana Global – appeal dismissed. – TAXC No. 14 of 2018 Dated:- 19-3-2018 – SHRI PRASHANT KUMAR MISHRA AND SHRI RAM PRASANNA SHARMA JJ. For the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

estion as to whether the subject goods, MS Joists, MS Channels, Angles, MS Beams, HR Coil, MS plates, JC sheets, HR sheets, and other steel products and cement commonly known as structural steel items (henceforth 'structural steel items') would fall within the meaning of capital goods or input is also involved in these appeals. 3. While agreeing with the submission made by Shri Maneesh Sharma, learned counsel for the Revenue, that if an order is non-speaking or unreasoned it hinders judicial review by the Higher Courts, therefore, it is required to be set aside so that a detailed order is passed by the Tribunal or any other Subordinate Adjudicatory Body enabling the Superior Court to examine the correctness of the reasoning assigned

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appellate Tribunal (CMA 3814/2014 and connections) that either before 7.7.2009 or in view of the clarificatory amendment made on 07.07.2009 in the CENVAT Credit Rules, 2004, the Structural Steel Items would be inputs and as such liable to avail CENVAT Credit. 4. It is stated at the bar that the revenue is processing the matter for filing an SLP against the judgment in the matter of Vandana Global (supra). Admittedly, the legal issues on which the case would be decided on merits, even after remit, would be the same as has been decided by the Coordinate Bench of this Court in the matter of Vandana Global (supra). Therefore, there is no point in remitting the matter back to the Tribunal for decision afresh as the case would involve the same s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (7) TMI 157 – CESTAT KOLKATA – TMI – CENVAT credit – input services – demurrage charges – it was alleged that appellant availed the cenvat credit of service tax paid for services which were in the nature of penalty and cannot be treated as input service – Held that:- The service provider would charge penalty or demurrage for failure to receive the guranteed quantity for a certain period. On perusal of the agreement, it is clear that the said charges are related to the service provided by the service provider – the service rendered by M/s IMC Ltd. is in respect of manufacturing of excisable goods – denial of credit unjustified.
–
In the present case, the appellant availed MS pipeline facility belonging to M/s IMC Ltd. The service provider paid the tax which cannot be denied and therefore, the availment of cenvat credit by the recipient unit cannot be denied.
–
Appeal allowed – decided in favor of appellant. – Ex. Appeal No.75315/18 – FO/A/76034/2018 – Dated:- 19-3-2018 – S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

payment has been availed by the appellant. According to the Revenue, the appellant has availed credit of service tax for such services which were not rendered by the service provider and were basically in the nature of penalty and therefore, the appellant is not entitled to avail the cenvat credit. A show cause notice dated 30 July 2013 was issued proposing demand of cenvat credit for the period from Nov 2012 to May 2013. The adjudicating authority confirmed the demand of cenvat of ₹ 1,84,072/- along with interest and also imposed penalty equal to the amount of duty. By the impugned order, the Commission (Appeals) rejected the appeal filed by the appellant. Hence, the present appeal. 3. Heard both sides and perused the appeal records. 4. The Commissioner (Appeals) observed that in this case the appellant availed the cenvat credit of service tax paid for services which were in the nature of penalty and cannot be treated as input service as defined under Rule 2(l) of the Cenvat Cre

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n of every year. Should the annual throughput exceed 20000 MT per annum then for the additional cargo above 20000 MT the Pipeline Utilisation Charges shall be ₹ 25/- per MT. If for any reason whatsoever, the Company is unable to pump/transfer the liquid cargo so required by Party and the Party is in no way responsible for such failure then for the period of disruption the minimum guaranteed quantity shall be reduced proportionately. 5. There is no dispute that service tax is payable for providing service by M/s IMC in respect of transfer of liquid cargo to the appellant s premises. The service provider would charge penalty or demurrage for failure to receive the guranteed quantity for a certain period. On perusal of the agreement, it is clear that the said charges are related to the service provided by the service provider. The appellant contended that inward transportation of inputs has been specifically covered under the inclusive definition of input service under Rule 2(l) of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

no application to the facts before me in the present case. 5.2 In the case before me, the issue is whether the credit can be denied even if the duty has been paid wrongly by the supplier of inputs. This Tribunal in a number of cases cited supra relied upon by the lower appellate authority has clearly held that the excise authorities having jurisdiction over the recipient of inputs cannot reopen the classification adopted by the officer having jurisdiction over the input supplier. In the present case, it is not the case of the Revenue that the excise authorities having jurisdiction over the input supplier has questioned the classification and held that the payment of duty was incorrect. If that be so, the authorities at the receiver s end cannot question the classification or payment of duty and deny the Cenvat credit in respect of the duty paid by the supplier of the goods and borne by the receiver . 7. In the present case, the appellant availed MS pipeline facility belonging to M/s IM

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (6) TMI 1477 – SUPREME COURT – 2018 (13) G. S. T. L. J94 (SC) – Denial of credit already accrued to the Petitioner on gold dore bar – Notification dated 17th August 2017 challenged – the decision in the the case of KUNDAN CARE PRODUCTS LIMITED, AUGMONT ENTERPRISES PRIVATE LIMITED, ZAVERI AND COMPANY PRIVATE LIMITED, SUNANDA POLYMERS, SHRI SAI VISHWAS POLYMERS, KHANDWALA ENTERPRISES PRIVATE LIMITED, DIAMOND FOREVER INTERENATIONAL, VERSUS UNION OF INDIA & ANR. [2017 (8) TMI 1142 – DELHI HIGH

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (6) TMI 429 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – TMI – Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 – slump sale – benefit of area based exemption under N/N. 50/2003-CE dated 10.6.2003 – shifting to a new location – addition or modification in the plant or machinery or on the production of new products during residual period of exemption – maintainability of advance ruling application.
–
Held that:- Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions of this Act. Moreover, advance ruling requested by the applicant

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ar seeking an advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in respect of following issues :- (a) If the assessee takes over an eligible unit as a going concern under, slump sale agreement and there is a change in the ownership of the unit which was availing the benefit of area based exemption notification no. 50/2003-CE dated 10.6.2003, as amended , prior to 1.7.2017. (b) If the said eligible unit availing of the exemption is physically shifted to a new location within the area specified in the said area based exemption notifications. (c) If there is any addition or modification in the plant or machinery

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f goods or services or both, (d) Admissibility 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. In the present case applicant has sought advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017. 5. In this regard Joint Commissioner, SGST, Hardwar vide letter dated; 22.02.2018 sub

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (6) TMI 329 – CESTAT MUMBAI – TMI – Refund of CENVAT credit – various input services – rejection on the ground that appellant has not justified that these services are used for rendering of output services which are exported – Held that:- Appellants are providing Data Processing Consultancy Services which are exported by availing CENVAT Credit of the service tax paid on the services – there is no dispute as to the fact that all the services were received and utilized by the appellant during the course of rendering output services which are exported.
–
Export of insurance service and the amount involved therein as credit of service tax paid by the service provider of the services would fall under the category of “services” which ar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f records, it transpires that the issue is regarding rejection of refund of claim of CENVAT Credit availed where service tax paid on the following services: (a) Cleaning / Housekeeping Services (b) Maintenance & repair services (c) Insurance Services (d) Hotel & Accommodation Services (d) Telecommunication Services (e) Consultancy Services (f) Renting of Immovable Property Services 4. Both the lower authorities have rejected the refund claim on the above services on the ground that appellant has not justified that these services are used for rendering of output services which are exported. 5. The undisputed facts are that appellants are providing Data Processing Consultancy Services which are exported by availing CENVAT Credit of th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (6) TMI 250 – CESTAT MUMBAI – TMI – Refund of CENVAT credit – various input services – exporter of services under the category of ‘Business Support Services’ – case of Revenue is that post April 2014, the definition of ‘input service’ has undergone a change which has deleted the services in relation to the business activity and is not to be considered as in or in relation to the business of the assessee – Held that:- The argument on behalf of Revenue in the grounds of appeal is without any merits as similar / identical issue of various other appellants and respondents was considered by the Division Bench of this Tribunal in the case of Commissioner of Service Tax. V. WNS Global Services [2016 (10) TMI 135 – CESTAT MUMBAI] and appeals were allowed in favor of assessee by holding that The claim of Revenue that input services do not have direct nexus to the business activity of respondent-asessee is a hollow claim – appeal dismissed – decided against Revenue. – ST/85398, 85407, 8541

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rein is an exporter of services under the category of Business Support Services and has availed CENVAT Credit of the service tax paid on the services in area related to (a) Market Research Operations, (b) Business Intelligence and Predictive Analytics, (c) Competitive Intelligence Solutions and Content Solutions to global organizations. The respondent s global expertise provides clients with specialist knowledge in Multi-country Project Management, International Data Collection and Healthcare Data Solutions using multiple market research platforms and proprietary technologies. Respondent offer a comprehensive range of services that include:- 1. Market Research Operations and Technology related services offering: (i) language skills across more than 25 international languages, (ii) expertise across all modes of market research date collection-telephone, internet, mobile and to-face, our strong domain expertise and experience, and track record of proven result. Respondent provides variou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

same against which an appeal was preferred before the first appellate authority. First appellate authority by following the law settled by Tribunal as also by Hon ble Bombay High Court in the case of Hindustan Coca Cola – 2009 (242) ELT 168 (Bom), set aside the impugned order. 7. In the grounds of appeal, Revenue is only stating that post April 2014, the definition of input service has undergone a change which has deleted the services in relation to the business activity and is not to be considered as in or in relation to the business of the assessee. I find that the argument on behalf of Revenue in the grounds of appeal is without any merits as similar / identical issue of various other appellants and respondents was considered by the Division Bench of this Tribunal in the case of Commissioner of Service Tax. V. WNS Global Services – 2016 (44) STR 454 (Tri. – Mum.) and Reliance Industries Ltd.- 2016 (45) STR 383 (Tri. Mum) and appeals were allowed in favour of assessee. Respectfully,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (5) TMI 1221 – CESTAT MUMBAI – TMI – Refund claim – rejection on the ground that the claim amount is not debited from the CENVAT Credit and one of the refund claim is filed beyond the period of one year – Held that: – matter needs reconsideration by adjudicating authority as it is the claim of the appellant that they had debited the CENVAT Credit subsequently – the matter is remanded back to the adjudicating authority to reconsider the issue after following principles of natural justice – appeal allowed by way of remand. – Appeal No. ST/85617, 85618, 85620, 85621/18 – A/86158-86161/2018 – Dated:- 19-3-2018 – Mr. M. V. Ravindran, Member (Judicial) Shri Prashant Kandagal, Office Boy for appellant Shri V.R. Reddy, Asst. Commr (AR) for re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

both the issues are settled by the decisions of the Tribunal which were produced before first appellate authority and first appellate authority has not recorded any finding on the same. In order to meet the end of justice, in my view matter needs reconsideration by adjudicating authority as it is the claim of the appellant that they had debited the CENVAT Credit subsequently. Without expressing any opinion on the merits of the case, leaving all the issues open, impugned order is set aside and the matter is remanded back to the adjudicating authority to reconsider the issue after following principles of natural justice. Appellants are at liberty to produce any documents on which they wish to rely upon before the adjudicating authority. 6. Al

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (5) TMI 649 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – 2018 (13) G. S. T. L. 486 (A. A. R. – GST), [2018] 2 GSTL (AAR) 73 (AAR) – Scope of Supply – supply of such motor vehicles as scrap after its usage – Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? – rate of GST and/or Compensation Cess.
–
Held that: – The disposal of the scrap vehicles for consideration is a sale and section 7 explaining the expression 'supply' covers supply of goods such as sale or disposal made for a consideration. Section 7, further, says that the supply has to be in the course or furtherance of business – The disposal of the cash carrying vans is a transaction in connection with or incidental or ancillary to the business of having a cash management network. As and when the vehicles become scrap, they have to be disposed off and the proceeds therefrom to be identified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e as such, the rate of the material sold as scrap would apply – In absence of the requisite details, the applicant are directed to go through the N/N. 1/2017-CentraI/State Tax (Rate) and N/N. 1/2017-Compensation Cess (Rate), as amended from time to time.
–
Ruling:- The question is answered in the affirmative. As regards rate of GST and/or Compensation Cess, the details being inadequate, the applicant may refer to the Notification No. 1/2017-CentraI/State Tax (Rate) and Notification No. 1/2017Compensation Cess (Rate), as amended from time to time.
–
Input tax credit – whether Input tax Credit is available to CMS Info Systems Ltd. on purchase of motor vehicles i.e. cash carry vans which are purchased, used for cash management business and supplied post usage as scrap? – Difference of opinion – Held that: – As the Members of the Advance Ruling Authority differ in respect of this question as raised by the applicant, appropriate reference is made to the Appellate Authority for Advan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant ) on purchase of motor vehicles i.e, cash carry vans which are purchased, used for cash management business and supplied post usage as scrap? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act". 02. FACTS AND CONTENTION – AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- "Statement of relevant facts having a bearing on the question(s) rais

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cles as scrap. In certain cases, instead of purchasing motor vehicles, the applicant prefers to hire these motor vehicles. Statement containing the applicant's interpretation of law and/or facts. as the case may be. in respect of the aforesaid ques tion(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought): The applicant presents its interpretation of law for each of the above questions hereunder. The applicant hereby submits that each of the following submission is without prejudice to each other: Question 1 Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess. The applicant is supplying motor vehicles as scrap after using the same. Therefore, the issue raised is whether such transaction can be considered to be 'supply' in the eyes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club ; and (i) any activity or transaction undert

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd selling goods. the way you make a living or the act of exchanging or buying and selling something Commerce: Oxford Dictionary; "the activity of buying and selling, especially on a large scale " Cambridge dictionary: "the activities involved in buying and selling things From the above dictionary meanings, it appears that to consider something as business, it should be an 'activity' and not a stray transaction. There was a question raised before Ministry of Finance whether the activity of selling old gold jewellery by an individual supplier comes within the purview of 'supply'. Finance Ministry in their Press Release dated 13.07.2017 clarified as under: "Even though the sale of old gold by an individual is for a consideration, it cannot be said to be in the course or furtherance of his business (as selling old gold jewellery is not the business of the said individual). and hence does not qualify to be a supply per se. Accordingly the sale of gold je

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nput tax credit has been availed on such assets .. On analysing the above clause, it reveals that permanent transfer or disposal of business assets is also treated as supply. However, the important point to be noted is such transfer or disposal will be deemed to be supply only where input tax credit has been availed on such assets. Therefore, the disposal of cash carry vans should not be regarded as supply and no GST should be payable since the applicant is not in the business of selling cash carry vans and the applicant has not availed any input tax credit on such asset. Question 2 If the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant') on purchase of motor vehicles i.e. cash carry vans which are purchased, used for cash management business and supplied post usage as scrap? In any case, if the stray transaction of sell of cash carry van is considered to be supply then the bar of taking inp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rges of cash carry vans hired by them. If input tax credit can be claimed in respect of hire charges, on the grounds of equity, the credit should also be allowed on outright purchase of such vehicles. In the present case, if the stray transaction of sell of cash carry van is held to be supply then input tax credit shall be available to the Applicant in terms of exception provided in Section 17 (5) (a) of Central GST Act, 2017. SUBMISSION dt. 27.02.2018 There should not be additional inclusion of words while interpreting the provisions of a statute. The provisions must be construed strictly on the basis of plain language used by the legislature It is a well-settled principle of law that at first one has to apply "literal interpretation" and only in cases of absurd results, one has to apply "purposive interpretation. It is well settled law that while interpreting a statute the basic principle of literal rule of interpretation has to be followed. In light of the above submi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2004 (8) TMI 389 – SUPREME COURT OF INDIA SUBMISSION dt.05.03.2018 Without prejudice to our application and submissions during the personal hearing; we Wish to add and submit as under with reference to query on Input Tax Credit available on purchase of Cash Vans used to transport cash and other valuable items from clients premises (usually banks)- l) As per Section 17(5) of the Central Goods and Services Tax Act, 2017 " (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) [Emphasis supplied] 2) The term "goods&quo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Motor Vehicles Act, 1988 (59 of 1988); [Emphasis supplied] 3) In view of the above legal provisions, the applicant humbly submits as under – a. The applicant is owner of Cash Vans – these are dedicated vehicles which have been fabricated only for transportation of cash and other similar valuables. These vehicles are used by the Banks for transportation of cash and bullion; b. The Cash Vans are classified as 'Transport Vehicle" as per the Notification issued under sub-section (4) of section 41 of the Motor Vehicles act, 1988 (59 of 1988) dated the 19th June, 1992, (The Notification is attached herewith for your ready reference as Annexure 'A ); c. The Cash Vans if procured on or after 01st July, 2017 is chargeable to Goods and Services Tax; d. The Applicant on perusal of the provision of Law stated above wishes to claim Input Tax Credit paid on purchase of such vehicles based on following interpretation – As per provisions of Section 16 of the CGST Act – Every registered p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n 2 which defines various terminologies under the Act-it stales "In this Act unless the context otherwise requires "Goods" includes all materials, commodities and articles. [Constitution of India. Act. 366(12)] Reference – Advanced Law Lexicon, P Ramnatha Aiyar's -4th Edition; – "Money" means a medium of exchange authorised or adopted by a domestic or foreign government as a part of its currency (English) Uniform Civil Code, 1978. S. 1-201 (24)] – Reference – Advanced Law Lexicon, P. Ramnatha Aiyar's 4th Edition; – Money is "that which passes freely from hand to hand throughout the community in final discharge of the debts and full payment for commodities; being accepted equally without reference to the character or credit of the person who offers it. and without the intention of the person Who receives it to consume it or apply it to any other use than In turn to tender it to others in discharge of debts or payment for commodities.: (per DARLING,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; ANNEXURE [(See rule 138 (14)] Sr. No. Description of Goods (1) (2) … 6 Currency … The term 'currency' has been defined in the Foreign Exchange Management Act, 1999. The extract of the definition is reproduced herein below (h) "currency" includes currency notes, postal notes, postal orders, money orders. cheques, drafts, travellers cheques, letters of credit, bills of exchange and promissory notes credit cards or such other similar instruments as may be notified by the Reserve Bank; Accordingly, with reference to the above definition of the term currency, it may be noted that currency includes, inter alia, currency notes, cheques, draft. b. It is pertinent to note that the words used in the CGST rules are -'goods being transported". Thus, e-way bill is not required to be generated when currency is transported. It may be appreciated that in sp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n 1 7 (5) of Central GST Act, 2017. In this regard, the applicant humbly submits that for the purposes of Section 17 (5) of Central GST Act, 2017, money shall be considered as 'goods' and therefore, input tax credit shall be available with respect to such cash carry vans. One of the conditions to issue 'C' form under the Central Sales Tax ('CST') Act, 1956 (i.e. to buy goods at a concessional rate of Central Sales Tax) is that the goods to be bought against cc' Form must be used for manufacturing or processing of 'goods'. Here, It would be worthwhile to take note of decision delivered by Hon'ble Supreme Court under the erstwhile Central Sales Tax ('CST') Act, 1956. In case of Printers (Mysore) Ltd. vs. Asstd. Commissioner Tax Officer 1994 SCC (2) 434 = 1994 (2) TMI 261 – SUPREME COURT OF INDIA (copy attached for your reference as Annexure the issue on hand was 'newspaper' was excluded from the definition or 'goods' under C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

purpose of taxability, 'money' is excluded from the definition of 'goods' whereas for the purpose of input tax credits, goods' would include 'money'. 6) Our case is more strengthened in light of the fact that cash carry vans are registered as 'goods carriage' under Motor Vehicles Act, 1988. The definition of 'goods' under Motor Vehicles Act, 1988 reads as under: "goods" Includes live-stock, and anything (other than equipment ' ordinarily used the vehicle) carried by a vehicle except living persons. but does not include luggage or personal effects carried in a motor car or in trailer attached to a motor car or the personal luggage of passengers travelling in the vehicle. On analysing the above definition, it can be observed that under Motor Vehicles Act, goods includes money and consequently, all cash carry vans of the applicant are considered as 'goods carriage' Therefore, though there is express definition given in Cent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e applicant undertakes to transport gold and silver bullion, coins and ingots from various locations such as: – From airports to safe vaults of banks: When gold is imported from outside India, the applicant transports such gold bullion, coins, ingots from the airport/ port where importation takes place to the safe vault where it will be stored safely. – From one branch of the bank to another branch The applicant also transports gold, jewellery from one branch of the bank to safe vault where such gold is stored safely. Therefore, one needs to analyse Section 17 (5) of Central GST Act, 2017 in this factual matrix. The said Section is reproduced hereunder: Section 17 Apportionment of credit and blocked credits (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Coins Transportation, – Secured Cash Vaulting as per RBI guidelines; – Bullion Management Extract of one such sample agreement between the applicant and Decium Financial Ltd. dated 16 August, 2016 (which is in operation till date) providing scope of services which includes bullion management, is attached herewith for your ready reference as Annexure 'C' , There is no dispute to the fact that gold and silver are nothing but goods. In common parlance, gold is not considered as money; but a commodity which is capable of being bought and sold. Accordingly, gold and silver are movable properties squarely falling within the definition of 'goods' Therefore, these cash carry vans are also used for transportation of gold and other valuable goods. Consequently, as per Section 17 (5) of Central GST Act, 2017, the input tax credit of CGST, MGST, IGST and Compensation Cess shall be available to the applicant. In view of the above, we request you to pass a suitable Advance Ruling st

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ity of such transaction; Therefore the activity of supply of vehicles as scrap after usage shall fall under the definition and scopes of supply comes under the definition of Business. (ii) Further it is also clear that the said activity is not covered under a negative list given under Section 7(2) and Schedule-III of CGST Act, activities or transactions which shall be treated neither as a supply of goods nor a supply of services. Schedule-III of the Act gives: – (i) Services by an employee to the employer in the course of or in relation to his employment. (ii) Services by any court or Tribunal established under any law for the time being in force. (iii). (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (c) the duties performed by an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

les are sold as scrap then depending upon the material of which they are made, CGST rate and cess would be applicable accordingly, (4) With regards to the 2nd question Input Tax Credit on motor vehicles is not allowed as per Section (17) (5) of CGST Act as it clearly states that; Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; Since the applicant is engaged in cash management services and the same does not fall within exceptional cases as mentioned above including clause (ii) of Section 17(5) (a) because as per definition of go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h, both Chartered Accountants, attended. On dt. 27.02.2018, Sh. Jayesh Gogri, and Sh. Manish Goel, Chartered Accountant attended alongwith Sh. Abraham Joseph (Associate Director (Taxation) and reiterated the contention as made in the written submission. Written submission was tendered during hearing and a request was made to make a further submission. The same has been tendered. None was present on behalf of the concerned officer from the Central Tax Office. However, a written submission has been furnished. 05. OBSERVATIONS We have gone through the facts of the case. Lt has been informed thus – The applicant is having cash management network pan India. Such transportation of cash is done through security vans popularly known as cash carry vans. The applicant purchases raw motor vehicles and with the requisite fabrications, gets it converted to cash carry vans. For this purpose, the applicant purchases motor vehicles and pays GST and also pays GST on fabrication. While purchasing cash c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

applicant is in the business of having a cash management network involving transportation of cash, The disposal of the cash carrying vans is a transaction in connection with or incidental or ancillary to the business of having a cash management network. As and when the vehicles become scrap, they have to be disposed off and the proceeds therefrom to be identified as income for the business which is reflected in the Profit & Loss Account of the business. Buying new assets and discarding the old and unusable assets is an activity in the course of carrying on of the business. Hence, we conclude that supply of such motor vehicles as scrap after its usage is an activity of 'supply' in the course or furtherance of business and such transaction would attract GST. However, we see that the applicant has referred to the following to make a claim that the impugned transaction would not be a 'supply' under the GST Act SCHEDULE I [see section 7] – ACTIVITIES TO BE TREATED AS SU

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

from the fact that 'supply' in section 7 says that supply is one which is made or agreed to be made for a consideration. Therefore, Schedule I comes up with cases made exceptional for being treated as 'supply' for the reason that they lack the crucial element of 'consideration'. As regards Schedule IL the same classifies the supplies into supplies of goods or services. Schedule Il begins with the premise that the activities are 'supply'. For the facts before us, we find that there is a supply of cash vans, which are ' goods', for a consideration and the transaction is in the natural course of business. The transaction and the provisions are obvious. In view thereof, we do not find merit in the argument of the applicant. Having seen that the transaction amounts to a 'supply' under the GST Act, we move on to the next aspect which the applicant desires to know and which is the rate of GST and Compensation Cess. Chapter 87 of the Customs Tar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ded from time to time) enlisting the goods exempted from GST does not cover the impugned cash carrying vans. 2. Notification No.1/2017-Central/State Tax (Rate) (as amended from time to time) enlisting the goods taxable to CST at various rates – a. Schedules I to III and V to VI do not cover the impugned goods. b. Entries in Schedule IV would cover the impugned goods. 3. Notification No.1/2017-Compensation Cess (Rate) (as amended from time to time) enlisting the goods taxable to Compensation Cess under the Goods and Services Tax (Compensation to States) Act, 2017 at various rates – a. This Notification enlists goods from the Chapter 87. In absence of the requisite details before us, we have to ask the applicant to go through the Notification No.1/2017-CentraI/State Tax (Rate) and Notification No. 1/2017-Compensation Cess (Rate), as amended from time to time. We would now turn to the next question. Question 2 If the answer to Question 1 is in affirmative, whether Input tax Credit is avai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aking input tax credit (3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961 (43 of 1961), the input tax credit on the said tax component shall not be allowed. Section 17 – Apportionment of credit and blocked credits. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies incl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15. As can be seen from the above, except in certain situations as enumerated, ITC is not available in respect of motor vehicles. Hence, I see the exceptions. As can be seen, the impugned activity of providing cash management services not being for transportation of passengers OR for imparting training on driving, flying, navigating such vehicles or conveyances, it would not be covered by the exceptions in (B) and (C) of sub-section 5(a)(i). Sub-section 5(a)(i)(A) is about making "further supply of such vehicles or conveyances". The words "further supply" herein are m the nature of "resale". It should be noted that it is not mentioned as being just "supply of such vehicles or conveyances". The word "further" before the word "supply" has to be given its proper weightage.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e. Here, the word 'further' has to be given the meaning as is intended by the Legislation. And I am convinced that there can be no other intention than the one as had by me. Then comes sub-section which speaks about exception if the motor vehicles are used for transportation of goods. The word 'goods' has been defined thus – "Definitions. 2. In this Act, unless the context otherwise requires,- (52) goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (75) money means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognised by the Reserve Bank of India when used as a consideration to settle an obligatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rwise requires. Hence, here for the purpose of taxability, 'money' is excluded from the definition ofgoods' whereas for the purpose of input tax credits, 'goods' would include 'money'. The applicant has cited the case law in Printers (Mysore) Ltd. And Another V. Assistant Commercial Tax Officer And Others. (Civil Appeal No. 1550 of 1985). Indian Newspapers Society V. State of Karnataka. (Writ Petition No. 278 of 1991). (And Other Appeals) [93 STC 95]. We could look at the facts and the decision in this case thus – "The publishers of newspapers require various goods, here inafier referred to as "the raw material", for producing, i. e., for printing and publishing their newspapers. The publishers are registered as dealers under the Act. They purchase their raw material from other registered dealers. Most of these purchases are inter-State purchases; m the hands of the selling dealers they are inter-Stale sales exgible to tax. Section 8, read as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed by the purchasing dealer. In this certificate, the purchasing dealer mentions his registration certificate number and all other particulars including the statement that the goods being purchased by him are meant for being used, inter alia, in the manufacture or processing of goods for sale. Of declared goods, the selling dealer has to pay tax at the rate applicable to sale of such goods within the appropriate State.). It necessarily means that the selling dealer will collect (pass on) tax from the purchasing dealer only at the said concessional rate. The idea behind this provision is self-evident. It is to ensure that the price of the product manufactured by such purchasing dealers does not go up to the detriment of the consumers of those goods. The Parliament does not want to tax both the raw material and the finished goods at the full rate. Where the finished goods are meant for sale, the raw material utilised or consumed for the manufacture of said finished goods is taxed at the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

endment, the definition reads as follows: "'goods' includes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares and securities." ……………………… Now the situation is this: before the amendment of the definition of the expression "goods" by the 1958 Amendment Act, the publishers of the newspapers [who held the certificate of registration contemplated by section 8(3)(b)] were issuing forms "C" [declarations contemplated by section 8(4)(a)] and on that basis the selling dealer was collecting from them Central sales tax at the concessional rate of 4 per cent (in the case of non-declared goods). They were like any other manufacturers in this respect. But after newspapers were excluded from the purview of the "goods" by the 1958 (Amendment) Act, the Central sales tax authorities took the stand tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

literal construction is adopted, it is conceded on all hands that the view taken by the Karnataka High Court is the correct one. But what the Madras and Kerala High Courts have done is to take the spirit behind the amendment of the definition of the expression "goods" as well as the scheme underlying entry 54 of List II read with entries 92 and 92-A of List I of the Seventh Schedule to the Constitution and hold on that basis that the expression "goods" occurring in the latter half of clause (b) of section 8(3) does not exclude newspapers from its purview [clause (b) of sub-section (3) : "The goods referred to in clause (b) of sub-section (1) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the gen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t three occasions, there is no doubt, it has to be understood in the sense it is defined in clause (d) of section 2. Indeed, when section 8(1)(b) speaks of goods, it is really referring to goods referred to in the first half of section 8(3)(b), i.e., on first three occasions. It is only when section 8(3)(b) uses the expression "goods" in the second half of the clause, i.e., on the fourth occasion that it does not and cannot be understood in the sense it is defined in section 2(d). In other words, the "goods" referred in the first half of clause (b) in section 8(3) refers to what may generally be referred to as raw material (in cases where they were purchased by a dealer for use in the manufacture of goods for sale) while the said word "goods" occurring for the fourth time (i.e., in the latter half) cannot obviously refer to raw material. It refers to manufactured "goods", i.e., goods manufactured by such purchasing dealer-in this case, newspapers

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ontext does not permit it. It could never have been included by Parliament. Before the said amendment, the position was: the State could not levy tax on intra-State sale of newspapers; the Parliament could but it did not and entry 92-A of List I bars the Parliament from imposing tax on inter-State sale of newspapers; as a result of the above provisions, while the newspapers were not paying any tax on their sale, they were enjoying the benefit of section 8(3)(b) read with section 8(1)(b) and paying tax only at 4 per cent on non-declared goods which they required for printing and publishing newspapers. Their position could not be worse after the amendment which would be the case if we accept the contention of the Revenue. If the contention of the Revenue is accepted, the newspapers would now become liable to pay tax at 10 per cent on non-declared goods as prescribed in section 8(2). This would be the necessary consequence of the acceptance of Revenue's submission inasmuch as the news

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

governs whenever that word or phrase is used in the body of the statute. But where the context makes the definition clause inapplicable, a defined word when used in the body of the statute may have to be given a meaning different from that contained in the interpretation clause; all definitions given in an interpretation clause are, therefore, normally enacted subject to the usual qualification-"unless there is anything repugnant in the subject or context", or "unless the context otherwise requires". Even in the absence of an express qualification to that effect such a qualification is always implied. 18. There is no dispute with the proposition that the meaning of a word or expression defined may have to be departed from on account of the subject or context in which the word had been used and that will be giving effect to the opening sentence in definition section, namely, "unless the context otherwise requires". In view of this qualification, the court

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

; Thus, "currency" is goods where the goods being transported are specified in the Annexure in rule 138(14) of the CST E-Way Rules, the transportation of which would not require the generation of e-way bill. The rule stems from section 88 of the GST Act which requires that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. I find entry no.117 in the Notification no.2/2017-CentraI/State Tax (Rate) (as amended from time to time) specifying the Schedule for goods exempted specifying the goods "Rupee notes when sold to the Reserve Bank of India". Notes become legal tender after they are issued by the Reserve bank of India. Till that time they are mere printed papers and not 'money' or 'currency' and hence, they are held exigible to GST, though at a NIL rate. In the present case, the ITC

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the carriage of goods, or any motor vehicle not constructed or adapted when used for the carriage of goods,' (47) "transport vehicle " means a public service vehicle, a goods carriage, an educational institution bus or a private service vehicle; A goods carriage under the Motor Vehicles Act would transport goods and the definition of goods therein does not exclude 'money'. In view of all above, I observe that I am in agreement with the claim of the applicant that the word 'goods' in sub-section would not take colour from the definition of "goods" which excludes money therefrom. In consideration of the above, the impugned activity of providing cash management services involves use of the motor vehicles for transportation of 'goods'. The motor vehicles would be covered by the exception in sub-section 5(a)(ii) of section 17. Thus, the applicant would be entitled to the ITC on the purchase of the cash carry vans i.e motor vehicles used for t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nent shall not be allowed. Section 17 – Apportionment of credit and blocked credits. (I) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall he restricted 10 so much of the Input tax as is attributable to the purposes of his business, (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts. the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e in respect of motor vehicles. Hence, I see the exceptions. As can be seen, the impugned activity of providing cash management services not being for transportation of passengers OR for imparting training on driving, flying, navigating such vehicles or conveyances, it would not be covered by the exceptions in (B) and (C) of sub-section 5(a)(i). Sub-section 5(a)(i)(A) is about making "further supply of such vehicles or conveyances". The words "further supply" herein are in the nature of "resale". It should be noted that it is not mentioned as being just "supply of such vehicles or conveyances". The word "further" before the word "supply" has to be given its proper due. Here, the legislature intends to cover motor vehicles which are purchased for the purpose of being sold. In this category, we have the chain of the distributors/ dealers of motor vehicles who purchase from the manufacturers for the downward sale to the final cus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es are used for transportation of goods. The word 'goods' has been defined thus – "Definitions. 2. In this Act, unless the context otherwise requires- (52) goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (75) money means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognised by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; I find that the applicant has also mentioned that besides i cash', the cash carry vans are also used for transpor

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r section 17(5) of the GST Act specifically mentions that – (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; Further, it is very clear that section 2(52) very clearly gives definition of goods which reads as under :- (52) goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; Thus from the above definition of 'goods', it

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

business? If this had been the case then in case of motor vehicles section 17(5) of the GST Act would not have restricted the eligibility of input tax credit in case of motor vehicles to just the four persons/ entities and thus, the exclusion of money from the definition of 'goods' under the GST Act is with very specific intent by the Legislature. In this situation we need to have a relook at the wordings of Section 17(5) (a) of CGST Act which is as under :- (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; We see th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

udes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares and securities. Thus the issue before the Hon' ble Supreme Court was whether newspaper manufactured from newsprint would be 'goods' or not as a new product 'newspaper' was manufactured. Thus there is no denying that newspapers are goods but were excluded from 'goods' under the Central Sales Tax only with a view to ensure that there is no Sales Tax liability on sale of newspapers. Thus, the context in the case law as referred is totally different and there was no intent to not to treat newspapers as 'goods' but the only intent was to put them out of Sales Tax liability and Hon'ble Supreme Court has rightly interpreted as per intent and context of the Central Sales Tax statute. However when we see definition of 'goods' as given in the GST Act, we see that the definition of 'goods' is a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

39;goods' as per general understating but for the provisions under the GST Act it is specifically excluded from treating them as 'goods' and if that had not been the intention then the transport of currency would not have been excluded from the provisions as applicable in respect of transport of all other goods as per the procedure prescribed through the mechanism of e-way bills as as per general understanding money is also 'goods' Thus the e-way bill provisions exclusively and clearly confirm and reaffirm that 'money' will not be treated as goods in the provisions under section 17(5)(a) (ii) of the GST Act which is reproduced as under – (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion Cess. Answer 1. The question is answered in the affirmative. As regards rate of GST and/or Compensation Cess, the details being inadequate, the applicant may refer to the Notification No. 1/2017-CentraI/State Tax (Rate) and Notification No. 1/2017Compensation Cess (Rate), as amended from time to time. Question 2 : If the answer to Question 1 is in affirmative, whether Input tax Credit IS available to CMS Info Systems Ltd. ('CMS' or 'the applicant') on purchase of motor vehicles i.e. cash carry vans which are purchased, used for cash management business and supplied post usage as scrap? Answer 2 : [A] Per Sh. Borhade, Member The question is answered in the affirmative. The input tax credit available would be subject to the provisions of the Central / State Goods and Service Tax Rules, 2017 made in this regard. [B] Per Sh. Pankaj Kumar, Member The question is answered in the negative. The input tax credit on purchase of motor vehicles i.e. cash carry vans would not be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (4) TMI 1142 – KERALA HIGH COURT – [2018] 2 GSTL 120 (Ker) – Detention of goods – grievance of the petitioner concerns the delay on the part of the first respondent in completing the adjudication as provided for under Section 129 of the statutes – Held that: – the petitioner has remitted the tax and penalty demanded in terms of the notice issued under Section 129 of the statutes – first respondent directed to complete the adjudication within one month from the date of receipt of a copy of this judgment – petition disposed off. – WP (C). No. 9355 of 2018 Dated:- 19-3-2018 – P. B. Suresh Kumar, J. FOR THE PETITIONER : SRI.K.S.HARIHARAN NAIR FOR THE RESPONDENT : BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN BY SREELAL N. WARRIER, SC, CENT

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O.Ms.No.79 – Dated:- 18-3-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT NOTIFICATION G.O.Ms.No.79, DATED 18-3-2018 In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- (1) These Rules may be called the Telangana Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018. 2. In the Telangana Goods and Services Tax Rules, 2017,- i) in Rule 45, in sub-rule (1), after the words, "where such goods are sent directl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

principal."; (ii) in Rule 124 – (a) in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (iii) for Rule 125, the following rule shall be substituted, namely:- "125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority."; (iv) in Rule 127, in clause (iv), after the words "to furnish a performance report to the Council by the tenth", the word "day" shall be inserted; (v) in Rule 129, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ct and these rules."; (vii) for Rule 134, the following Rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote."; (viii) after Rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely:- "c. any other person alleging, under sub-rule (1) of Rule 128, that a registered person has not passe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Nihal Shaikh – Dated:- 17-3-2018 Last Replied Date:- 19-3-2018 – Dear Sir,Our business type is Steel trading & we doing transactions of purchase and sale of steel only (no other service).We had taken Labour service from a Labour Service provider and he charged us extra rate in his GST bill Now we want to raise a debit note of a rate difference on him, In this debit note should we charge him GST? OR without GST? – Reply By KASTURI SETHI – The Reply = A labour contractor has provided/supplied Manpower Service to you and he has charged for that. Should he not charge GST from you ? You are service receiver. Why the question of raising a debit note on account of rate difference ? – Reply By Nihal Shaikh – The Reply = Sir,This is not actually Manpower Service this service is Testing of material and he mentioned in his bill as Labour Charges . Also he wants to charge us GST in BILL,In this situation what can we do? He not agreed to raise Credit note

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Corrects bill as Testing Charges with charging us GST & we want to raise Debit note on Him for extra charges then what should we do..? Charge him GST in Debit note or wthout GST? – Reply By SHIVKUMAR SHARMA – The Reply = Dear Sir,As per GST Rule debit note/Credit note will be issued only by Goods/Service Supplier. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 34 (3) of CGST Act, 2017 Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed. According to rule 53 (1) of CGST Rules, 2017 A revised tax invoice ref

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

axable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (j) signature or digital signature of the supplier or his authorised representative. From the above it is clear that the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as indicated in rule 53 (1) of CGST Rules, 2017. The recipient cannot issue a credit/debit note under CGST Act. – Reply By KASTURI SETHI – The Reply = Well explained by Sh.Ranganathan Sir. I agree with him entirely. – Reply By Nihal Shaikh – The Reply = Thank You very much all of you Sir. – Reply By Rajagopalan Ranganathan – The Reply = Sir,I explained the legal position regarding Credit/Debit note in my reply dated 17.03.2017. From the practical point of view though the supplier had paid duty at higher rate and issued taxable invoice to you , you simply avail the credit of gst paid at higher rate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te. Its a mistake by the department {but they cant also introspect every transaction, they are humans} but unless un until with autofill of rates is given in common portal, In portal based on HSN auto populate of rates should come which is missing due to which many people are taking negative advantage of it. – Reply By KASTURI SETHI – The Reply = We talk of legal aspects. Practically the department may or may not be able to detect/examine such lapse it does not mean we should shut our eyes. No assessee would like to take risk of interest and penalty. We cannot forget that every assessee is subject to audit. More over Range Officers and Preventive Officers are to monitor and supervise. For law abiding persons it is wise to take credit as per ITC Rules. Any party who charges in excess and deposit with Govt. can claim refund. In that situation, what would be the fate of ITC ? Govt. Has sufficient time period to detect such lapses that extended period. Whether it is pre-GST era or post GST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – vivin vijay – Dated:- 17-3-2018 Last Replied Date:- 20-3-2018 – Dear expert, I am currently working in bank, wherein I have purchased furnitures under the furniture allowance of the bank, the purchsses were made in 2015 and 2016, wherein I had paid VAT, (GST was not implemented at that time), these furnitures were purchased in the name of bank, now since I am leaving the organization , I have to purchase it back from the bank at depreciated cost, my bank while has depreciated the value, but has charged me GST on the depreciated value , my question is is GST applicable? Does it not come under the section 32(5) , where in a second hand good will not come under GST as the selling price is Lower than purc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cludes VAT as well ? Currently, the value including GST , makes the price of the second hand good which was purchased two years become more expensive then it's purchase price , as the the GST ranges between as high as 28 percent on the LCD and 18 percent on the furniture. Also one more question since in this transaction the bank is a seller of furniture hence by the nature it becomes a dealer even though the principal activity is not to sell furniture. – Reply By KASTURI SETHI – The Reply = Bank cannot be termed as a dealer by any stretch of imagination. By selling second hand goods Bank does not become a dealer at all. – Reply By KASTURI SETHI – The Reply = Dear Querist, Peruse replies of Sh.Sanjay Malhotra, C.S. in respect of Issue ID

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nts calculated by straight line method as specified below for each quarter or a year or part thereof from the date of taking the Cenvat Credit, namely.(i) for computers and computer peripherals : For each quarter in the first year @ 10% For each quarter in the second year @ 8% For each quarter in the third year @ 5% For each quarter in the fourth and fifth year @ 1% (ii) for capital goods, other than computers and computer peripherals @ 2.5% for each quarter :Provided that if the amount so calculated is less than the amount equal to the duty leviable on transaction value, the amount to be paid shall be equal to the duty leviable on transaction value.(b) If the capital goods are cleared as waste and scrap, the manufacturer shall pay an amoun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Collection of 1% tax on agri items as cess by gari market commitee t – Goods and Services Tax – Started By: – Padmanabham Jaladi – Dated:- 17-3-2018 Last Replied Date:- 17-3-2018 – In andhrapradesh ag

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 16-3-2018 – Based on the various representations received from the trade and industry, the GST Council has recommended a number of measures pertaining to change in Goods and Services tax rate and policy including the GST rates on eateries and small traders. Some of these decisions which have been implemented by the issuance of the requisite notifications and circulars are detailed below: Rationalization of GST Policy measures: Increase in the aggregate annual turnover threshold for eligibility under the composition scheme from ₹ 75 lakh to Rs. one crore for 27 States (including Jammu & Kashmir and Uttarakhand). Increase in the aggregate annual turnover threshold for eligibility under the Com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

urers and traders. The turnover of taxable goods to be considered for eligibility for the Composition scheme for traders. Supply of exempted services by Composition taxpayer will be allowed and the same will not be taken into account while computing the aggregate turnover. Amount of late fee payable for delayed filing of return in Form GSTR-3B by a taxpayer whose tax liability for the month was Nil reduced to ₹ 20/- per day (Rs.10/- per day each under CGST & SGST Acts) subject to maximum ₹ 5000/-under each Act from October, 2017. The amount of late fee payable for delayed filing of return in Form GSTR-3B by other taxpayers reduced to ₹ 50/- per day (Rs. 25/- per day each under CGST & SGST Acts) subject to maximum &

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mber of representations were received from the trade and industry regarding GST rates on goods and services. Based on these representations the GST Council reviewed the rates on goods and services in its subsequent meetings including GST rates on eateries which has been reduced from 18% with ITC to 5% without ITC, including a restaurant located in the premises of a hotel having unit of accommodation with declared tariff below ₹ 7500/-. The changes in the GST rate structure and policy have been recommended by the GST Council keeping in view the representations received from trade and industry and the interests of consumers and the same are expected to benefit the overall economy and consumers. The revenue loss on account of the rationa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 16-3-2018 – The Government is aware of instances where taxes are collected by many service providers, hoteliers, traders etc. from the customers but are not deposited in the Government s account. Based on specific intelligence collected, detailed investigations are carried out and the due tax amount is either recovered or quasi-judicial proceedings are initiated. The details of such losses are as below: Financial Year No. of cases Amount detected (Rs. Crores) 2015-16 1097 1501.49 2016-17 1086 1311.34 2017-18 (till Feb 2018) 743 766.67 Total 2926 3579.5 In order to encourage compliant behavior under GST, the Government has undertaken a massive awareness and educational campaign by regularly issuing adv

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 16-3-2018 – It has been noticed that at regular intervals, unverified estimates of pending GST refunds on account of exports are published in the print media or put forward by various trade bodies. These figures are highly speculative and mostly inaccurate. It is a fact that while a number of exporters have not been able to get the export refunds so far others have been granted refunds. In order to overcome the causes of the delay in sanctioning of refunds, 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 a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (7) TMI 1261 – AUTHORITY FOR ADVANCE RULINGS HARYANA – TMI – Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicant for the purpose of liability to GST of the applicants on services provided by the LCO to the end customers?
–
Held that:- Applicant has presented an application for withdrawal Of their application dated 20.12.2017 filed for seeking advance ruling. The request is acceded to – application dismissed as withdrawn. – AAR No. HAR/HAAR/R/2017-18/1 Dated:- 16-3-2018 – VIJAY KUMAR SINGH AND MS. SANGEETA KARMAKAR (MEMBER) Sh. R.K. Hasija, Advocate for the applicant. Vijay Kumar Singh. (Member) As per the statement of facts submitted, the applicant is in the b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (7) TMI 77 – CESTAT CHENNAI – TMI – 100% EOU – Refund for unutilized cenvat credit – rejection on the ground of time limitation, non-registration of premises, nexus of input services with output services and also on the ground that the adjudicating authority added the turnover of the SEZ units also thereby reducing the eligibility of the refund amount – Held that:- In the case of service providers exporting 100% of their services, there should not be any dispute with regard to time bar – refund claim is not hit by time bar.
–
Refund claim rejection on the ground of non-registration of premises – Held that:- The issue whether respondent is eligible for credit before registration of the premises is decided in the case of m-Portal India Wireless Solutions P. Ltd. Vs CST Bangalore [2011 (9) TMI 450 – KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund.
–
Refund claim rejection on the ground of addition of turnover of the SEZ units to that of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

akrishnan, Consultant For the Respondent ORDER Per Bench The MAs filed by Revenue for change of cause title are allowed. 2. The above appeals are filed by the department aggrieved by the order of Commissioner (Appeals) who set aside the order passed by the original authority rejecting the refund claim filed by the respondent (assessee) on various grounds. 3. On behalf of the appellant, Ld. A.R. Shri K.P. Muralidharan reiterated the grounds of appeal stated in the appeals filed by the department. 4.1 On behalf of respondent, the Ld. Consultant Shri Srikanth Balakrishnan explained that respondent is a 100% EOU filed refund for unutilized cenvat credit in terms of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.5/2005-CE (NT) dt. 1.3.2006. The original authority rejected the refund claim on various grounds which are as under: (i) The refund claims are hit by time bar since the refund claims for the period 2008-09 have been filed by the respondent in the year 2011. (ii) C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f credit of the past period in subsequent quarters. So also, it is noted that in the case of service providers exporting 100% of their services, there should not be any dispute with regard to time bar. Taking note of the aforesaid circular, we hold that the Commissioner (Appeals) has rightly granted the relief, wherein the refund claim is not hit by time bar. 7. The issue whether respondent is eligible for credit before registration of the premises is decided in the case of m-Portal India Wireless Solutions P. Ltd. Vs CST Bangalore – 2011-TIOL-928-HC-KAR-ST = 2012 (STR) ELT 134 (Kar.). Following the same, we hold the issue in favour of respondent. 8. With regard to the issue of adding the turnover of the SEZ units to that of the total turnover of the respondent the Commissioner (Appeals) has discussed in para 5.2 we find that the formula applied by the Commissioner (Appeals) excluding the turnover of the SEZ units is correct and proper. 9. The next issue is with regard to the credit al

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (6) TMI 792 – CESTAT CHENNAI – 2019 (20) G. S. T. L. 253 (Tri. – Chennai) – Commercial Coaching or Training Service – appellants are engaged in running a Spoken English Language Coaching Center along with personality development in the name of “ZEAL” – Levy of Service Tax – Held that:- The personality development course conducted by the appellant includes developing effective communication, ability to interact with people, English Language speaking skills, personal grooming and Dining Etiquettes, Interview and Group Discussion Training, Presentation Skills and Body language etc. These are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of “Vocational Training Course” if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as ‘vocational training’.
–
The Tribunal in the case of Mariya Computer Systems [2017 (1) TMI 37 – CESTAT NEW DELHI] has

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeals, the Commissioner (Appeals) upheld the same. Hence these appeals. 3. On behalf of the appellant, Ld. Counsel Ms. P. Syrija submitted the details of the period involved as well as the amounts in these appeals which are given in the table as furnished by the appellant as under : S.No. Appellant Appeal No. Period Involved ST demanded (Rs.) 1. C.S.Natarajan ST/41005/2013 April 2004 to June 2009 10,74,868 2. Ranjana Bagry ST/41061/2013 April 2004 to June 2009 3,65,193 3. Aruna R. Krishnan ST/41931/2016 April 2004 to July 2009 22,80,008 4. Aruna R. Krishnan ST/41932/2016 Aug 2009 to March 2010 1,25,663 5. D. Sankar ST/41510/2016 April 2004 to June 2009 6,49,240 6. D. Sankar ST/41511/2013 July 2009 to Dec 2009 26,254 She submitted that the said course conducted by the appellant falls within the category of vocational traini

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g course eligible for exemption; that the course conducted by the appellant does not fall under the above list and therefore are not eligible for exemption. 5. Heard both sides. 6. On perusal of records, we find that the personality development course conducted by the appellant includes developing effective communication, ability to interact with people, English Language speaking skills, personal grooming and Dining Etiquettes, Interview and Group Discussion Training, Presentation Skills and Body language etc. These are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of Vocational Training Course if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as vocational training . The relevant part of the notification No.24/2004-ST dt. 10.09.2004 is reproduced as under : In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Ac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (4) TMI 970 – CESTAT MUMBAI – TMI – Rectification of Mistake – Tribunal in final order dated 18/08/2017 in paragraph No. has recorded that the first appellate authority has recorded in paragraph No. 8 that appellant had not filed any reply to the notice but also did not appear to lead defence in spite of several opportunities granted – Held that: – There seems to be error an apparent on the face of the record in final order No. A/89451/17/ SMB dated 18/08/2017 – The application filed by the Revenue for recall of the order, needs to be allowed and the final order dated 18/08/2017 recalled and direct the Registry to list the appeal to its original number and list the same for final disposal – Application for rectification of mistake is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es granted. On recording such finding that Tribunal remitted the matter back to the first appellate authority. 4. It is the case of the Revenue in the application for rectification of mistake that the first appellate authority in the order dated 3 1/10/2016 in paragraph No.8 specifically recorded that appellant has appeared and argued the matter in detail. 5. On perusal of the order dated 31/10/2017 in appeal No. ST/85217/2017, I do find it so. There seems to be error an apparent on the face of the record in final order No. A/89451/17/ SMB dated 18/08/2017. The application filed by the Revenue for recall of the order, in my view, needs to be allowed and I recall the final order dated 18/08/2017 and direct the Registry to list the appeal to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 36 – Dated:- 16-3-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 36, Commercial Taxes and Registration (B1), 16th March 2018, Panguni 2, Hevilambi, Thiruvalluvar Aandu, 2049] No. II(2)/CTR/284(d)/2018. In exercise of the powers conferred by sub-rule (2) of rule 123 of the Central Goods and Services Tax Rules, 2017 and in supercession of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/838(d)/2017,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 1239 – MADRAS HIGH COURT – TMI – Writ of Certiorarified mandamus to call for the records comprising communication dated 26.02.2018 – case of petitioner is that since the petitioner was not provided with the Order in Original dated 23.03.2016 so far, the petitioner is not in a position to file an Appeal as against the said order – Held that: – the petitioner shall give a representation to the 1st respondent seeking for a copy of the Order in Original dated 23.03.2016 today itself and on receipt of the same, the 1st respondent shall furnish the copy of the Order in Original on or before 20.03.2018 – petition disposed off. – W.P.No.4620 of 2018 and W.M.P.No.5695 of 2018 Dated:- 16-3-2018 – M. Duraiswamy, J. For the Petitioner :

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for a copy of the Order in Original. 3.Mr.S.Rajasekar, learned counsel appearing for the 1st respondent submitted that if in case the petitioner submitts their representation today seeking for a copy of the Order in Original dated 23.03.2016, the same would be provided to the petitioner on or before 20.03.2018. 4.In view of the submissions made by the learned counsel on either side, the petitioner shall give a representation to the 1st respondent seeking for a copy of the Order in Original dated 23.03.2016 today itself and on receipt of the same, the 1st respondent shall furnish the copy of the Order in Original on or before 20.03.2018. The petitioner is granted a week's time for filing an Appeal before the Appellate Authority as again

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 06/2018 – Dated:- 16-3-2018 – Circular No. 06/2018-Customs F. No.450/119/2017-Cus-IV (Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Excise And Customs Room No. 227B, North Block, New Delhi. Dated the 16th March, 2018 To All Principal Chief commissioner/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Preventive) Subject: reg. IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also returns error/response codes in case there is any discrepancy. A number of representations have been received from the stakeholders seeking resolution of various problems encountered in sanction of refund

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, has been filed. In other words, filing of EGM, apart from filing of shipping bill and GSTR 3B is a mandatory requirement for processing refund claim. The Shipping lines/agents have been filing EGM electronically for exports originating from gateway ports. However, for cargo originating from ICDs, the Shipping lines/agents were filing EGM in manual mode. Absence of electronic EGMs and their integration with local EGMs has been the major obstacle in processing of refund claims in the case of exports from ICDs. 3. In Order to overcome this issue, the Shipping lines have been mandated to include the shipping bills originating from ICDs while filing the electronic EGMs at the gateway ports. In cases where the EGMs have not incorporated the shipping bills pertaining to ICDs, the Shipping lines/agents have been asked to file supplementary EGMs. While the Shipping lines have been largely cooperative in filling regular or supplementary EGMs for cargo originating from ICDS, there are still man

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ailable in ICES. The officers at the gateway port have to resolve the EGM errors in an expeditious manner by asking the Shipping lines/agents to file requisite amendments and approving those amendments on ICES. In cases, where there are errors either in the shipping bill or in the local EGM (i.e. truck or train summary), the remedial action has to be taken by jurisdictional officer in ICD. 6. It has been observed that mis-match of information provided in local and gateway EGM mainly occurs because of (i) incorrect gateway port code in local EGM (error M), (ii) change in container for LCL cargo or mistakes committed while entering container number (error C), (iii) incorrect count of containers (error N), (iv) mistakes in entering the nature of cargo – LCL or FCL (error T), (v) the let export order is given in ICES after sailing date of the vessel (error L), ICES has provision to correct all aforementioned errors. The procedure to be followed for each type of error has been clearly delin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Basha AbdulRazack – Dated:- 15-3-2018 Last Replied Date:- 19-3-2018 – I need to clarify the point for the partly Job work Invoice Issue.We are sending goods (A) to another company for Job work for which the job worker added some consumables (B) from their end and send it back to us (C)I need clarification;1. Can we raise GST Invoice for (A) product or sending in DC as Job work 2. Job Worker added only the value of B and their Labour work and charging GST is it correct? (They have not added the value of product A because they are receiving the product A in DC)Please Explain. – Reply By KASTURI SETHI – The Reply = As per Section 143(2) of the GST Act, the responsibility for accountability of inputs or c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. – Reply By Ganeshan Kalyani – The Reply = Sending goods on Delivery challan is the correct method. it also benefits to you in the sense that if you raise tax invoice it will be supply and tax has to be paid by you. after work is over the job worker will have to again raise tax invoice on you as it would amount to supply for him . in order to avoid all these trouble the procedure of job work has been given in law. you have to send goods on delivery challan and get back the goods under delivery challan without paying any tax. tax would be applicable on the job work charges. the only conditon is that the material send under delivery challan for processing need to be received back within 1 year. if not received within the said period tax woul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – harkirat singh – Dated:- 15-3-2018 Last Replied Date:- 27-12-2018 – Dear Sir,We are exporting goods after payment of IGST amount @ 18% since 01.07.2017 as on date.We are unable to check status of IGST refund on ICEGATE Site.On site www.icegate.gov.in we are checking GSTIN Enquiry it is showing shipping bill no. and date and invoice no. and date, EGM no. and date for all the shipping bills we have filed on ICD Sonepat (INBDM6)But when we are checking IGST Validation details on site it is showingWe have already filed Relevant GSTR returnIGST Validation Details EnquiryNo record found for Given inputKindly advice solution.RegardsHarkirat SinghEmail : harkirat957@gmail.com – Reply By Alkesh Jani – The Repl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =