Goods and Services Tax

GST – States – 33/ST-2 – Dated:- 15-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 15th March, 2018 No. 33/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- "(iii) The registered person availing of this scheme and havi

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

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

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Provided also that where the goods are transported for a distance of upto fifty kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) s

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

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s been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill : Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sr. No. Distance Validity period (1) (2) (3) 1. Upto 100 kilometer. One day in cases other than Over Dimensional Cargo 2. For every 100 kilometer or pa

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he period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information spec

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within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods, other than de-oiled cake being transported, are specified in the Schedule appended to Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or f

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eighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55; Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] Sr. No. Description of Goods (1) (2) 1. Liquefied Petroleum Gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) . 4.

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(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. . 5. In the said rules, for rule 138B, the following rule shall be substituted, namely:- 138

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orised by him in this behalf. . 6. In the said rules, for rule 138C, the following rule shall be substituted, namely:- 138C.Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. . 7. In the said rules, for rule 138D, the following rule shall be substituted, namely:- 138D.Facility for uploading information regarding detention of vehicle.-Where

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t level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill

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n Name of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (Name and Code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Serial Number Description of Goods HSN Qty. Unit Price (per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; 9. In the said rules, with effect from the date of publication of this

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The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018 – GST – States – G.O. Ms. No. 18 – Dated:- 15-3-2018 Notification – Circular

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Goods and Services Tax – 37/11/2018-GST – Dated:- 15-3-2018 – Circular No. 37/11/2018-GST F. No.349/47/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifications on exports related refund issues- regarding Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercis

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t of central tax / State tax / Union territory tax / integrated tax / compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax. 3. Amendment through Table 9 of GSTR-1: It has been reported that refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. In this connection, it may be noted that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for earlier tax period, is already available. If a taxpayer has committed an error while entering the details of an invoice / shipping bill / bill of export in Table 6A or Table 6B of FORM GSTR-1, he can rectify the same in Table 9 of FORM GSTR-1. 3.1. It is advised tha

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A detailed procedure for filing of LUT has already been specified vide Circular No. 8/8/2017 -GST dated 4th October, 2017. It has been brought to the notice of the Board that in some cases, such zero rated supplies have been made before filing the LUT and refund claims for unutilized input tax credit have been filed. 4.1. In this regard, it is emphasised that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case. 5. Exports after specified period: Rule 96A (1) of the CGST Rules provides that any registered person may export goods or services without payment of integrated tax after furnishing a LUT / bond and that he would be liable to pay the tax due along with the interest as applicable within

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not be insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services. 6. Deficiency memo: It may be noted that if the application for refund is complete in terms of sub-rule (2), (3) and (4) of rule 89 of the CGST Rules, an acknowledgement in FORM GST RFD-02 should be issued. Rule 90 (3) of the CGST Rules provides for communication in FORM GST RFD-03 (deficiency memo) where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has been issued, the claimant is required to file a fresh refund application after the rectification of the deficiencies. 6.1. In this connection, a clarification has been sought whether with respect to a refund claim, deficiency memo can be issued more than once. In this regard rule 90 of the CGST

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ive deficiency is noticed subsequently. 7. Self-declaration for non-prosecution: It is learnt that some field formations are asking for a self-declaration with every refund claim to the effect that the claimant has not been prosecuted. 7.1. The facility of export under LUT is available to all exporters in terms of notification No. 37/2017- Central Tax dated 4th October, 2017, except to those who have been prosecuted for any offence under the CGST Act or the IGST Act or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. Para 2(d) of the Circular No. 8/8/2017-GST dated 4th October, 2017, mentions that a person intending to export under LUT is required to give a self-declaration at the time of submission of LUT that he has not been prosecuted. Persons who are not eligible to export under LUT are required to export under bond. 7.2. It is clarified that this requirement is already satisfied in case of exports under LUT and a

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been availed during the relevant period and thus, cannot be treated as part of Net ITC . 9. Discrepancy between values of GST invoice and shipping bill/bill of export: It has been brought to the notice of the Board that in certain cases, where the refund of unutilized input tax credit on account of export of goods is claimed and the value declared in the tax invoice is different from the export value declared in the corresponding shipping bill under the Customs Act, refund claims are not being processed. The matter has been examined and it is clarified that the zero rated supply of goods is effected under the provisions of the GST laws. An exporter, at the time of supply of goods declares that the goods are for export and the same is done under an invoice issued under rule 46 of the CGST Rules. The value recorded in the GST invoice should normally be the transaction value as determined under section 15 of the CGST Act read with the rules made thereunder. The same transaction value shou

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d sub-sections of section 142 of the CGST Act shall be followed while processing such refund claims. 10.1 Furthermore, it has been brought to the notice of the Board that the field formations are rejecting, withholding or re-crediting CENVAT credit, while processing claims of refund filed under the existing laws. In this regard, attention is invited to sub-section (3) of section 142 of the CGST Act which provides that the amount of refund arising out of such claims shall be refunded in cash. Further, the first proviso to the said sub-section provides that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse and therefore, will not be transitioned into GST. Furthermore, it should be ensured that no refund of the amount of CENVAT credit is granted in case the said amount has been transitioned under GST. The field formations are advised to process such refund applications accordingly. 11. Filing frequency of Refunds: Various repres

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rter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / quarters. The calendar month(s) / quarter(s) for which refund claim has been filed, however, cannot spread across different financial years. 12. BRC / FIRC for export of goods: It is clarified that the realization of convertible foreign exchange is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices is required to be submitted along with the claim for refund. It is therefore clarified that in

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ccount of inverted tax structure as per the provisions of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act. It may also be noted that the exporter of such goods can export the goods only under LUT / bond and cannot export on payment of integrated tax. In this connection, notification No. 3/2018-Central Tax, dated 23.01.2018 may be referred. 14. Requirement of invoices for processing of claims for refund: It has been brought to the notice of the Board that for processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations. 14.1 It was envisaged that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the common portal which would be matched. Most of the other information like shipping bills details etc. would also be available because of the linkage of the common portal with the C

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lable with the officers electronically: Table Type of Refund Documents Export of Services with payment of tax (Refund of IGST paid on export of services) Copy of FORM RFD-01A filed on common portal Copy of Statement 2 of FORM RFD-01A Invoices w.r.t. input, input services and capital goods BRC/FIRC for export of services Undertaking / Declaration in FORM RFD-01A Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess) Copy of FORM RFD-01A filed on common portal Copy of Statement 3A of FORM RFD-01A generated on common portal Copy of Statement 3 of FORM RFD-01A Invoices w.r.t. input and input services BRC/FIRC for export of services Undertaking / Declaration in FORM RFD-01A 15. These instructions shall apply to exports made on or after 1st July, 2017. It is also advised that refunds may not be withheld due to minor procedural lapses or non-substantive errors or omission. 16. It is requested that suitable trade notices may be issued

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Goods and Services Tax – Started By: – Pankaj Garg – Dated:- 14-3-2018 Last Replied Date:- 21-3-2018 – I am earning through a website – freelancer.com (Australia based). My entire income is through this website. I don t earn anything with in India Territory. I was searching on Google if I am liable to GST or not and found an article. As per this article, I am not liable even to GST but I am already registered and duly getting my GST returns Zero rated. Reply By Alkesh Jani – The Reply = Sir, Y

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Goods and Services Tax – Started By: – BHAKTIKANT BHATT – Dated:- 14-3-2018 Last Replied Date:- 15-3-2018 – SIR,WE HAVING A EXCISE ABLE GOODS MANUFACTURING UNIT. NOW WE PURCHASE ONE COMPUTER AND ONE MOBILE FOR FACTORY OFFICE USE.KINDLY LET ME KNOW WHETHER WE TAKE GST CREDIT ON COMPUTER AND MOBILE WHICH USE FOR FACTORY OFFICE..PL GIVE US YOUR VALUABLE SUGGESTION.THANKING YOU – Reply By Alkesh Jani – The Reply = Sir, In this regards, Computer can be considered as capital goods and mobile if purch

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Goods and Services Tax – Started By: – LAKSHMINARAYANAN TR – Dated:- 14-3-2018 Last Replied Date:- 16-3-2018 – Dear All Request your thoughts for one our client who is a Public Sector understaking has GSTIN as Taxpayer already, u/2 52 should they registere again as deductor on top of their GSTIN. Can they use existing GSTIN for both purposes i.e. filing GSTR 7 and 1,2,3? Kindly clairfy. Have a Nice day – Reply By KASTURI SETHI – The Reply = Separate registration for TCS is not required. Normal GST registration will serve the purpose.An PSU is not fully Govt. – Reply By Alkesh Jani – The Reply = Sir, The business vertical as defined under Section 2(18) of the CGST, 2017 is reproduced below:- (18) business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. Explanation.-For the p

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nce. – Reply By Alkesh Jani – The Reply = Sir, in my point of view you need to go for separate registration as you will not be able to file GSTR-1 and GSTR-7 with same GSTIN. – Reply By KASTURI SETHI – The Reply = Is deduction of TCS and TDS under GST Acts a supply of Service or Goods ? If not, why separate registrationm necessary ? ITC is to be taken by deductee and not deductor. – Reply By LAKSHMINARAYANAN TR – The Reply = Dear Sir Please refer clause vi and iX under section 24 of CGST Act, where registration as deductor or collector is mandatory in nature. I have the same doubt as Alkesh Jani pointed out that we can't submit both GSTR 1 and GSTR 7 using the same GSTIN. Even though, filing of GSTR 7 suspended for now, I don't think the same is going to be made available on the normal taxpayer's return dashboard. For this purpose separate registration is require on top of directions u/s 24. We badly need to simplification as this PSU has already 30+ GSTIN, on top of that t

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By KASTURI SETHI – The Reply = Dear Querist, Every taxation law is framed to protect revenue. There is no rhyme or reason to frame law for separate registration in respect of deductor of TCS and TDS under GST. Govt.has deferred implementation of TCS and TDS till 30.6.18. There is solid reason behind this. Govt. realizes that it would cause undue harassment to the assessees. Meanwhile, you have golden opportunity to make representation to GST Council for omission of such mandatory provisions in GST laws. De facto, there is no necessity for framing such provisions as revenue can be protected with the already GSTIN of the deductor. As you are well aware GST Acts have been implemented by Govt. in hurry. That is why so many changes/amendments have been made. So make a representation to the Chairperson, GST Council through your Association of Trade. If you quit now, grievances will not be redressed. It is my experience that GST Council listens to the grievances sincerely. People have got rel

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Service Tax – Started By: – Prashant Gupta – Dated:- 14-3-2018 Last Replied Date:- 18-6-2018 – Sir Recently in my final audit of Excise and Service Tax for pre GST era, I was taxed for Ocean Freight for the period 23rd April 2017 to 30th Juna 2017. I was aware of notification of 1/2017 & 2/2017 of Service Tax Act but was not aware of notification no 16/2017 which transfers the liability on the Importer. Not GST is also payable on it on RCM. I just want to ask that don't you think that this is double taxation. When we have pade custom duty and Excise/GST on CIF value of our goods imported than why shall we pay again Service Tax/ GST on F part of this CIF value. Can you please explain the matter. – Reply By rajkumar shukla – The Reply = issue is not clear.. which tax was paid on ocean freight? – Reply By CS SANJAY MALHOTRA – The Reply = Service tax has to be paid on ocean freight under RCM from April 23. If you are aware of freight amount, then service tax @15% to be paid on sam

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M can never be treated as Double Taxation. Consider case of domestic supply of Goods, wherein in case of FOR price GST is paid on value of goods which is inclusive of freight.Furthermore, you pay tax under RCM also on the same freight amount if services taken from transporter. It's actually the transporter liability and the burden to pay has been shifted on recipient as highlighted by Sh. Shukla ji. The issue of non taxability of ocean freight has already been challenged in High Court as tax as recipient of service is actually the supplier of goods in case of CIF shipments and tax should not be charged. – Reply By Rajagopalan Ranganathan – The Reply = Sir Whether credit of service tax paid for the period April 2017 to June 2017 under rule 7 CA of Service Tax Rules, 1994 can be availed on or after 1.7.2017 (after introduction of GST)? What is the provision available for availing the credit under CGST Act, 2017 and rules made therunder? According to sub-section 8 (a) of Section 142 o

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ight. Earlier GST on Ocean Freight was 5% & Air Freight was 18% Now enjoy CIF , CFR Shipment without GST . While in case of FOB Shipments the question of GST on Freight does doesn't arise. – Reply By Prashant Gupta – The Reply = @Kishan BaraiWhat is the status for importers importing the material on CIF basis – Reply By Kishan Barai – The Reply = For Importers GST on Freight has to be paid. – Reply By Ankit Bansal – The Reply = In this case, writ petition has been filled before Hon'ble High Court by M/s Mohit Minerals and which is still pending for final order. – Reply By gstwithtmi tmi – The Reply = @prashant: I understand that the service tax audit was conducted at your premises after Jul 2017 and they asked you to pay tax on ocean freight for the period Apr to Jun 2017. Let me know whether they asked you to pay the same as GST or Service tax?If Service tax, is it possible to claim credit? – Reply By Rakesh Chitkara – The Reply = Ocean freight: Fears of double taxation ar

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dated 28.6.2017 which fixes the iGST rates on services including, as indicated against Sl. No. 9(ii) of the table appended to that notification, on Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India. 2. Notably, notification No. 8/2017-IT(R) unambiguously recognizes and provides that though both the provider/supplier and recipient of service, by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India, may be located in a non-taxable territory, i.e. outside India, the iGST shall nevertheless beleviable on the service. 3. It is relevant to bear in mind here that import of both goods and services into India is regarded, u/s7(2) and 7(4) of iGSTA respectively, as a supply in the course of

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ame service (ocean freight), in the manner elaborated above, amounts to double taxation. Is this argument valid? Is the freight paid on the imported goods indeed subject to double GST levy? These questions naturally throw up following three issues for consideration and determination- A. What is the nature of supply involved here? B. How is this supply taxable under GST law? C. Is it indeed subject to double taxation? But before analyzing and answering these questions, let us understand the meaning of two very pertinent and commonly used terms relating to price of imported goods, viz FOB and CIF. 6. When an importer places an order on an overseas seller for supply of goods, he pays not only the price of goods as such but also the costs and charges incurred to deliver those goods to him in India. These costs and charges inter alia include, where the goods come in a vessel, the insurance and ocean freight paid for importation of those goods. Depending on who pays the consideration for suc

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heva, means that the overseas supplier has also paid for both the insurance and freight up to the destination port and is thus entitled to collect from the importer full price of the goods payable for taking the goods to such port. This price equals the FOB price (payable up to the load port) plus freight and insurance from the load port to the destination port. The letter C , representing cost in the CIF price, is nothing but the FOB price. (Conventionally, all international commercial terms such as FOB, CIF, CFR (cost and freight), EXW (ex-works) etc. are only 3-letter acronyms. Thus, when the price payable is CIF, i.e. FOB + I + F, the 3-letter term FOB is replaced by a single letter C to make another 3-letter term – CIF). By and large, most of the agreements for import of goods are CIF contracts. 9. Where the price of imported goods payable by the importer is FOB price and he himself engages a shipping line to move the goods from load port to destination port and pays the freight i

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ts and charges necessary for importing those goods into India. In case of an FOB price, such cost and charges may be attributable to loading of those goods from the supplier's warehouse on to a motor vehicle; transportation from the warehouse to the load port; unloading at the port; and various port services including that required to load the goods on to the vessel. In case of CIF transaction, the services may additionally include freight and insurance payable for transporting those goods from the load port to the destination port. 12. In case of a CIF-based import contract, as already observed, the overseas seller supplies goods as well as associated services including that of transportation of goods by vessel up to the destination port. It is he who receives the shipping service and pays freight charges to the shipping line. It is he who makes to the importer in India, in the ordinary course of business, the taxable supplies of both goods and other services, including ocean frei

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to be kept in mind that: (a) S.2(107) of cGST Adefines taxable person as a person who is registered or liable to be registered u/section 22 or section 24 ibid; (b) a recipient of supply, required to pay tax under reverse charge, is indeed liable to be registered u/s.24(iii)ibid; and (c) as noted earlier in para 4 supra, an importer of goods or services or both is indeed liable to pay tax under reverse charge. For the purposes of S. 2(30) of cGSTA, therefore, an importer is indeed a taxable person and a composite supply received by him continues to be a composite supply. 14. As a matter of fact, the S. 14 of CA which deal with valuation of imported goods, treats such a supply,without describing it as such, as nothing but a composite supply. It is because for the purpose of levying Customs duties, ocean freight paid on imported goods is an inevitable component of their transaction (of importation) value. The S.14(1) reads as follows:- Valuation of goods. – (1) For the purposes of the Cu

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the manner specified in the rules made in this behalf: (emphasis supplied) 15. It is also notable that the composite nature of supply of imported goods does not change under the CA even where the supply received is FOB value-based; the importer himself directly receives the service; and pays the ocean freight directly to the shipping line. When it comes to levy of duties of Customs, including iGST, in accordance with the provisions of S.12 CA read with S.3(7) of CTA, the transaction value of goods assessed u/s14 CA read with S.3(8) CTA,in reality, is the transaction value (CIF) of composite supply, with goods being the principal supply. 16. Evidently, therefore, import of goods is considered, under the CA and CTA too, as a composite supply of goods and services for levy of duties of Customs including the iGST u/s 3(8) of CTA read with proviso to S.5(1) of iGSTA. B. Taxability of Ocean Freight 17. Once it is accepted that the service by way of transportation of goods by vessel from outs

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will be a clear violation of the provisions of S.8 cGSTA. C. Double Taxation 19. We have already seen that: (i) the two notifications, referred to in para 1 supra, prescribe the rates at which various goods and services classified thereunder are to be taxed u/s. 5 of iGSTA; (ii) Notification No. 10/2017-IT(R) specifies the services in respect of which tax is payable by the recipient under reverse charge; and (iii) a composite supply of goods or services or both is taxable at a rate applicable to the principal supply. Now, assume a situation wherein a supplier of goods engages a GTA for moving the goods to a recipient located in another state; pays freight charges to the said GTA; raises an invoice on the recipient for the composite supply of goods and transportation; pays iGST on invoiced value at the rate applicable to the goods; and receives the invoiced amount including iGST from the recipient.Is the recipient liable to pay iGST on freight charges again, just because the GTA servic

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s well u/s20(ii) ibid. Consequently, any naturally bundled supply of goods and services, comprising a composite supply, can be taxed only in the manner prescribed in S.8 of cGSTA and in no other manner. Splitting and taxing such a bundled supply of goods and ocean freight separately would make the provisions of S.8 otiose. 21. Thus, where an individual supply of goods or services has been taxed as an element of composite supply, it can't be taxed again as goods or service separately. It is true that Notification No.8/2017-IT(R) prescribes a rate of tax on the service of transportation of goods into India by vessel, even where both the supplier and recipient of the service are located outside India. However, it is equally true that under Notification 10/2017-IT(R) dated 28.6.2017 (Sl. No. 10 of the table appended thereto), it is the importer who has been made liable to pay iGST on such service under reverse charge. But the importer made liable to pay the tax thereunder is the Import

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, 1962. And u/s12 of the CA, duties of Customs are collected at the time when the goods are cleared for home consumption u/s 47 ibid. The iGST is to be levied and collected along with other duties of Customs in accordance with the provisions of sub-sections (7) & (8) of S.3 of CTA which are reproduced below: (7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent. as is leviable u/section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined u/sub-section (8) . (8) For the purposes of calculating the integrated tax u/sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of – (a) the value of the imported article determined u/sub-section (

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Special Drive to liquidate all pending IGST Refunds by observing a special drive IGST Refunds Fort-night beginning from 15-3-2018 to 29-3-2018 – Customs – TRADE NOTICE NO. 04/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS ICE HOUSE, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN&SI/48-47/2016 Pune Dated: – 14.03.2018 TRADE NOTICE NO. 04/2018 Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refunds Fort-night" beg

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Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018- Customs – PUBLIC NOTICE No. 03/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400099. F.N0.-S/3-Misc-02/2016-17 ACC Date: 14.03.18 PUBLIC NOTICE No. 03/2018 Sub: Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018- Reg. Kind attention of all Exporters, Customs Brokers and other Stakeholders are invited to the pending refunds claims regarding IGST paid on Exports. 2. CBEC has decided to intensify the efforts to liquidate all pending IGST refund claims by observing a special d

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Customs – PUBLIC NOTICE NO. 13/2018 – Dated:- 14-3-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 P3/06/2017-Stats(A.M.) Date: 14.03.2018 PUBLIC NOTICE NO. 13/2018 Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg. ***** Attention of all Exporters, Customs Brokers and Members of trade is invited to this office Public Notice No. 9/2018, dated 26.02.2018 regarding Refund of IGST on

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Customs – 09/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001. C.NO.VIII/09/06/2018 City Cus. Tech Dated: 14.03.2018 PUBLIC NOTICE NO. 09/2018 Subject: Special Drive IGST Exports Refund fortnight beginning from 15th March to 29th March 2018 -Reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 and this office Public Notice No.07/2018 dated 07.03.2018 regarding refund of IGST on export- invoice mis-match cases -alternative mechanism with officer interface. 2. The Central Board of Excise and Customs has bee

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HDYK Swamy, Assistant Commissioner b) Sri B.K. Gopalkrishna, Superintendent c) Smt. G. Anitha, Superintendent d) Sri Jasvir Singh, Inspector The email id of the dedicated cell is icdblr@gmail.com 4. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. All exporters who have pending IGST refunds at ICD, Bengaluru are advised to contact the dedicated cell mentioned at para 3 above after ascertaining the status of the pendency on the ICEGATE website. Where the error code is shown as SB-005 in respect of Shipping Bills filed till 31.12.2017, the procedures detailed in Board's Circular No.05/2018 Customs dated 23.02.18 and this office Public Notice No.

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2018 (11) TMI 60 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 9 (Ker.) – Assessment of escaped turnover – section 25(1) of KVAT Act – case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month's time. It is alleged that without giving any further intimation in the matter, the proceedings have been completed – Principles of Natural Justice.
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Held that:- In the absence of any communication on the request made by the petitioner, the assessing authority should not have completed the assessments, without a further notice to the petitioner – In so far as the said course was not adopted by the assessing authority, I am in agreement with the case s

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ed by the assessing authority invoking the powers under section 25(1) of the Act by issuing Exts.P1 and P1(a) notices. The case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month's time. It is alleged that without giving any further intimation in the matter, the proceedings have been completed on 2.2.2018 by assessing the petitioner as proposed in the notices. Exts.P3 and P3(a) are the orders issued in this connection by the assessing authority. Exts.P3 and P3(a) orders are under challenge in this writ petition on the ground that the same are vitiated by errors apparent on the face of the record. 2. Heard the learned counsel for the petit

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pleted the assessments, without a further notice to the petitioner. In so far as the said course was not adopted by the assessing authority, I am in agreement with the case set up by the petitioner that Exts.P3 and P3(a) orders are vitiated for non compliance of the principles of natural justice. In the result, the writ petition is allowed. Exts.P3 and P3(a) orders are set aside and the assessing authority is directed to complete the assessments pursuant to Exts.P1 and P1(a) notices afresh, after affording the petitioner an opportunity of hearing. The petitioner shall appear for the hearing on 2.4.2018 and file objections, if any, against the proposal before the said date. – Case laws – Decisions – Judgements – Orders – Tax Management Ind

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2018 (6) TMI 428 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 138 (A. A. R. – GST) – Classification of goods – rate of applicable GST – three wheeled powered cycle rickshaw – What is the interpretation of the term ‘three wheeled powered cycle rickshaw’ as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification? – Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification? – Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of term' ‘three wheeled powered cycle rickshaw’ and classification thereof?
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Held that:- The Electric Motor Vehicle Three Wheeled (commonly known as E-Rickshaw) are completely different from three wheeled powered cycle rickshaws. Three Wheeled Electric Motor Vehicle (known as E-Rickshaw in market) is a Motor Vehicle in Motor Vehicle Act also. It has to be registered with Stat

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to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28% GST as on date. – Ruling No. 01/2017-2018 In Application No : 02/2017-2018 Dated:- 14-3-2018 – MR. VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER) For The Present Applicant : Shri Aishwarya Sharma (Advocate) RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gun]', Kashipur seeking an advance ruling on (a) What is the interpretation of the term three wheeled powered cycle rickshaw as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification. (b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification (c) Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of term' three wheeled powered cycle rickshaw and classifica

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ickshaw are different and the product namely inner tubes of butyl rubber used in e-rickshaw would fall under HSN Code 4013 and accordingly attracts 18%. duty. 5. Personal hearing was held on 15.2.2018 and Shri Aishwarya Sharma, Advocate appeared for applicant. No body appeared from the side of Revenue for the hearing. 6. In the present application, applicant has requested for advance ruling on interpretation of the term three wheeled powered cycle rickshaw (b) difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw, if any and (c) classification of inner tubes of butyl rubber used in e-rickshaw. 7. As per Notification No. 1/2017-Central Tax (Rate) dated 28th dune, 2017, three wheeled powered cycle rickshaws are mentioned along with bicycles, rickshaws. The rate schedule is as under: S/No. and Schedule in the Notification Chapter/Heading/Sub-heading/Tariff item Description of Goods Rate of GST (Total Central Tax plus

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omobile Tyres and Tubes of size 300-12, 300-14, 90-90/12 and 3.75-12, which are duly prescribed as Automobile Tyres in Bureau of Indian Standards for Two and Three Wheeled Motor Vehicles IS 15627:2005. 9. Authority also observes that SSI exemption notification no. 8/2003- Central Excise dated 1st March, 2003 defines powered cycle rickshaw, as under: powered cycle or powered cycle rickshaw means a mechanically propelled cycle or as the case may be mechanically propelled cycle rickshaw, which may also be pedalled if any necessity arises for so doing 10. We also observe that the term 'powered cycle rickshaw' in the explanation to the notification number 102/76 dated 16-3-1976 issued under erstwhile Central Excise Act, reads as follows: Explanation.- The expression 'Powered Cycle' or 'Powered Cycle Rickshaw' means a mechanically propelled cycle or as the case may be mechanically propelled cycle, rickshaw, which may also be paddled , if any necessity arises for so do

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shaw referred to in the Explanation would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted. 13. Authority also observes that Three Wheeled Electric Vehicle (E-Rickshaw) is not a Powered Cycle Rickshaw? Because – (a) It is not a Cycle Rickshaw. (b) It does not have pedal which is pre-requisite for Powered Cycle Rickshaw and it cannot be peddled, if any necessity arises for so doing. (c) Itis powered solely by electric motor which is not auxiliary in nature. (d) It is a motor vehicle under Motor Vehicle Act . (e) It has to be registered with Local Transport Authority; hence it is a motor vehicle. 14. Therefore, it is concluded that E-rickshaw and powered cycle rickshaw are not one and the same but two different items. 15. From the above discussions and analysis, we found that Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of

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2018 (6) TMI 369 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 301 (A. A. R. – GST) – Classification of goods – rate of applicable GST – Disc Brake Pads & Brakes Shoes being used in automobiles – Whether the disc brake pads & brake shoes manufactured by the applicant deserve classification under Chapter 6813 (Friction material and articles thereof) or under Chapter 8708 of the GST Tariff (which deals with parts and accessories of the motor vehicle)?
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Held that:- Since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813 – The Disc Brake Pads and Shoes are not excluded by Chapter 87, and are dedicated and used as parts of motor vehicles of headings 8701 to 8705. Moreover, the said items are not more specifically provided for elsewhere in the GST Tariff.
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For the purposes of classification under Chapter Heading 87.08, the test to be applied is: w

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– applicable rate of GST is 28% as on date. – Ruling No. 02/2017-18 In Application No. 03/2017-18 Dated:- 14-3-2018 – MR VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER) For The Applicant : Shri Vipil Dawar RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Indo German Brakes (P) Ltd) Khasra No. 323Mi, Central Hope Town, Selaqui, Dehradun seeking an advance ruling on classification and rate of applicable GST on Disc Brake Pads & Brakes Shoes being used in automobiles. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per Section 97(2) (a) & (e) of CGST/SGST Act, 2017 the advance ruling can be given on cla

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mitted that before GST regime, they were classifying the said product under chapter 6813 of the Central Excise Tariff but after GST regime advance ruling is requested to clarify whether the product in question is required to be classified under under chapter 68 or 87. No body appeared from the side of Revenue for the hearing. 6. In the present application, applicant has requested for advance ruling on (I) classification of the product and (II) rate of applicable GST on Disc Brake Pads 85 Brakes Shoes being used in automobiles. Findings of the authority are as under : 7. Classification of Disc Brake Pads & Brakes Shoes being used in automobiles : Applicant in their application dated 5.12.2017 has submitted that in the chapter 6813 there is entry which specify that if friction material is not mounted, in such scenario it falls under 6813 otherwise not. However certain manufacturer, by deeming that this mounting means mounting on the brake system, therefore the disc brake pads 85 brak

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ts and accessories of the motor vehicles of headings 8701 to 8705 7.2 Having gone through the aforesaid chapter heads we now proceed to determine the issue in hand. 7.3 Sub-heading 6813 provides for: Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or hot combined with textile or other materials… Other…. Word Basis as mentioned above is not defined in the GST Tariff. In the absence of any guidance in the Explanatory Notes, it is proper to use the principal that tariff terms are construed in accordance with their common and commercial meaning. Basis has been defined as follows: (a) The main constituent, fundamental ingredient. The Compact Edition of the Oxford English Dictionary (1987), pg, 173. (b) The principal component parts of a thing. Black s Law Dictionary (1990); pg. 151. (c) The chief co

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puts used for making the aforesaid items. Therefore we observe that since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813. 7.5 Further Chapter Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705, provided the parts and accessories fulfil the following conditions: (i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; (ii) They must not be excluded by the provisions of Notes to Chapter 87 (iii) They must not be more specifically included elsewhere in the nomenclature… 7.6 The Disc Brake Pads and Shoes are not excluded by aforesaid Chapter Notes, and are dedicated and used as parts of motor vehicles of headings 8701 to 8705. Moreover, the said items are not more specifically provided for elsewhere in the GST Tariff. 7.7 For the purposes of classification under. Chapter Heading 87.08,

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on material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable for use solely or primarily with articles of Chapter Heading Nos. 8701 to 8705; accordingly they are classifiable under chapter heading 8708. 7.9 Irrespective of aforesaid we also find that products being manufactured by the applicant are meant to be used in the braking system of vehicles of heading 8701 to 8705 of the Tariff. The parts and accessories of such vehicles are covered in heading 8708 of the Tariff; (a) The said Chapter 87 falls under Section XVII of the Tariff Section Note 2 to Section XVII (covering Chapter 86 to 89) specifically excludes certain articles from the purview of the expression parts and parts and accessories . I find that goods of Chapter 68 do not find mention in the listed articles in the said Note 2; (b) Section Note 3 of Section XVII further excludes articles which, though may be usable as

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les, it is observed that there seems no dispute as regards to the fact that they are not excluded vide said Section Note 2 of Section XVII and that they are meant solely or principally for use in the braking system of automobiles. The only point of discussion, then, remains as to whether they could be taken out from the purview of Section XVII for the reason that they are more specifically classified elsewhere in the Tariff; (f) The contesting heading, as stated by the applicant, is 6813 of the Tariff. Chapter 68 falls within Section XIII of the Tariff and this Section does not have any Section Notes. Heading 6813 reads Friction material and articles thereof (For example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches, or the like, with the basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials ; (g) It has been stated by the applicant that the Disk Brake Pads and Brake Shoes

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l already mounted on metal plate is not be covered under heading 6813 of the Tariff; (h) Explanatory Notes to the Harmonized System of Nomenclature, pertaining to heading 6813 of the Tariff too have been perused and give a similar interpretation. The relevant portion reads as follows:- … Owing to its high friction coefficient and its resistance to heat and wear, this material is used for lining brake shoes, clutch disc, etc., for vehicles of all kinds, cranes, dredges or other machinery… According to the particular use for which it is intended, friction material of this heading may be in the form of sheets, rolls, strips, segments, discs, rings, washers, pads or cut to any other shape… ….. The heading excludes: (a)… (b) Mounted brake lining (including friction material fixed to a metal plate provided with circular cavities^ perforated tongues or similar fittings, for disc brakes); these are classified as parts of the machines or vehicles for which they are designed

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The friction material in powder form is poured into a mould/die and along with the metal sheet it is fed into the moulding machine where the powder takes shape of a mould and gets fixed upon the metal plate. This product there after undergoes certain curing and finishing process to attain the desired marketable condition. The product [ disk brakes pads and brake shoes for two/four wheelers] is then packed in retail packs and in secondary packing in which it is cleared from the factory; (j) In view of the foregoing report, authority observes that the disk brakes pads and brake shoes are meant for sale in the secondary market i.e. replacement market of various models of vehicles. The products so manufactured are supplied to renowned brands for example Bosch India Ltd. etc. who subsequently sell it in the secondary market through their supply chain. Further from the samples (retail packs) drawn by the Assistant Commissioner, CGST, Division Dehradun it is observed that From perusal of thes

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2018 (4) TMI 1462 – CESTAT MUMBAI – TMI – Penalty – revenue neutrality – Reverse charge mechanism – GTA services – commission paid to commission agent situated abroad – Held that: – the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the services of GTA and the commission agent’s services were in relation to the manufacturing of final products – revenue neutrality being a situation, there would not be any willful suppression of fact.
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Revenue neutrality argument can be claimed for setting aside the penalty.
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Penalty set aside – appeal allowed – decided in favor of appellant. – ST/88011 & 88012/2017 – A/ 85673-85674/2018 – Dated:- 14-3-2018 – Shri M V Ravindran, Member (Judicial) Shri V.B. Gaikwad, Advocate for the appellant Shri Atul Sharma, Assistant Commissioner (AR) for the respondent ORDER These appeals are directed against Order-i

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respect of GTA service and the commission agent s service stands discharged by them by way of adjustment by Revenue authorities against rebate which were sanctioned. It is his submission that in the appeal they are contesting only the imposition of penalties by the lower authorities and upheld by the first appellate authority. He would submit that the service tax liability to be discharged under the reverse charge mechanism by them is available to the appellant as CENVAT credit as the same are used in activities of manufacture of final products. He would submit that the Hon ble High Court of Madras in the case of Commissioner of Central Excise v. Telco Tenneco RC India Pvt. Ltd. [2015 (323) ELT 299 (Mad.)] has held that when revenue neutrality situation arises, the allegation of willful suppression and maintenance of dual account system will not be a relevant factor to confirm demand. He would also submits that this view was expressed by the apex Court in the case of Nirlon Ltd. v. Co

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ivalent amount of penalties in this case, this order disposes off the appeals only on that point. I find that the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the services of GTA and the commission agent s services were in relation to the manufacturing of final products. Thus, revenue neutrality being a situation, there would not be any willful suppression of fact is an argument which has been upheld by the various decisions cited by the Learned Counsel as mentioned herein above. I find strong force in the contention raised by the Learned Counsel that this law is now settled that revenue neutrality argument can be claimed for setting aside the penalty. Accordingly, following the ratio laid down by the various decisions (supra), I hold that the penalty imposed on the appellant needs to be set aside, I do so. 7. The impugned orders to the extent

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2018 (4) TMI 1403 – CESTAT MUMBAI – TMI – Refund claim – time limitation – whether the respondent have filed the refund claims under Rule 5 within the period of one year from the expiry of the quarter for which refund claim is preferred? – Held that: – The Larger Bench of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Bangalore – I v. Span Infotech Pvt Ltd [2018 (2) TMI 946 – CESTAT BANGALORE] has held that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis – appeal dismissed – dec

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e calculated from the day of the export invoice and not quarter for which the refund has been preferred. 4. The issue is no res integra. The Larger Bench of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Bangalore – I v. Span Infotech Pvt Ltd [2018-TIOL-516-BANG-LB] in paragraph No. 13 has held as under: 13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No.27/2012, w.e.f. 01/03/2016. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations o

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2018 (4) TMI 206 – BOMBAY HIGH COURT – TMI – Levy of GST and other state levies / cess – main contention in this Petition is that on the last date for submitting the bids, the rate of GST was 18 %, and therefore, the Petitioner offered his bid by taking into consideration the rate of GST as 18 % – fifth respondent submitted his bid by taking into consideration the rate of GST at 12 % – Held that: – Once the tender condition No.2 specifies in what manner the lowest bidder (L-1) will be determined, the Municipal Corporation was under an obligation to determine the lowest bidder only in the manner provided in the tender notice and not in any other manner. Modified condition No.38 specifically provides that the tenderer shall quote inclusive of all taxes including GST – Admittedly the quote by the Petitioner inclusive of GST was higher than the quote of the fifth Respondent.
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There is no challenge in the Petition to clause 2 of the tender notice. Going by the clause 2, the case of th

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ll be carried out through one Agency only for both the parts of work (PART A and PART B as stated above) and the L1 i.e. Lowest Bidder will be decided on combine lowest cost considering the quotes of both part i.e. PART A + PART B . (Undertaking supplied) 3. We must also note here one more tender condition, namely, condition No.38 of general conditions of contract was modified by corrigendum dated 14th August, 2017. The modified condition specifically states that the GST and other state levies / cess which are not subsumed under GST will be applicable. It is further stated that the tenderer shall quote inclusive of all taxes. It is clearly understood that MCGM will not bear any additional liability towards payment of any taxes and duties. 4. We have already quoted clause 2 of the tender notice. Admittedly, the total of the rates quoted by the Petitioner for Part-A and Part-B inclusive of all taxes was ₹ 59,68,33,299/- and the total of the rates quoted by the fifth respondent for

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onsultant appointed by the Municipal Corporation in the meeting held on 18th October, 2017 claimed that the rate of GST was 18 %. He submitted that now a stand is taken by the Municipal Corporation that the GST rate was of 12 %. He submitted that if the amount quoted by the Petitioner in the tender is reworked by applying GST at 12 %, the Petitioner will be L-1. The submission is that by any calculation, the fifth respondent cannot be L-1 and it is the Petitioner who is L-1, if uniform rate of GST is applied. 8. Learned senior counsel for the Municipal Corporation invited our attention to the delay and latches. He submits that the Petition was kept ready in February 2018 and was affirmed on 7th March, 2018 considering the fact that the subject of acceptance of the bid was to come up before the standing committee on 9th March, 2018. He submitted that the Petitioner has suppressed the fact that the condition No. 38 in general conditions was modified on 10th August, 2017. He placed on rec

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ute that said corrigendum has been signed by the Petitioner. The fact that condition No.38 is modified ought to have been disclosed in the Petition as this fact is material and relevant. The modified condition No.38 clearly requires the tenderer to quote the amount inclusive of all taxes including GST. The tenderers were required to mandatorily upload the information about the applicable taxes in the pro-forma enclosed under 'Special Annexure-I' which was to be given with C folder. We have already quoted clause 2 of special note in the tender notice. It specifically lays down that the lowest bidder will be decided on combined lowest cost considering the quotes for both parts i.e. Part A and Part B. Even going by the case made out by the Petitioner, if combined amount quoted for Parts A and B is considered, fifth respondent is the lowest bidder as can be seen from the figures quoted in paragraph 4 above. 11. Now the submission, in short, is that the Petitioner has erroneously ca

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226 of the Constitution of India is concerned with the issue whether the lowest bidder is decided in accordance with the tender conditions. The Petitioner has not challenged the tender conditions. Ultimately this Court is concerned with the decision making process. In any event, there is no challenge in the Petition to clause 2 of the tender notice. Going by the clause 2, the case of the Petitioner that he is the lowest bidder cannot be accepted. 14. There is another aspect of the matter. By email dated 3rd February, 2018 (Exhibit E to the Petition) sent to the Petitioner, the Municipal Corporation had informed its decision to award the subject tender to fifth Respondent. The reason for taking the said decision is also informed by the Corporation to the Petitioner by quoting the figures. Assuming that the Petition was made ready on 7th March, 2018, then it becomes clear that the Petitioner filed the Petition when he became aware that the Standing Committee was to consider the subject

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2018 (4) TMI 202 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the Central Goods and Services Tax Act – Held that: – identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes – petition disposed off. – W. P. (C) No.8708 of 2018 Dated:- 14-3-2018 – MR. P. B. SURESH KUMAR, J. Fo

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Customs – 39/2018 – Dated:- 14-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707. S/12-Gen-790/2017-18 DBK (JNCH) Date: 14.03.2018 PUBLIC NOTICE NO. 39/2018 Subject: IGST Refund Facilitation Camp All exporters/their agents and all export promotion councils are hereby informed that Jawaharlal Nehru Custom House would organise an IGST Refund Facilitation Camp commencing from 15.03.2018 to 29.03.2018. 2. During this fortnight all shipping bills in respect of which data has been validated by GSTN but refund has not been disbursed due to invoice mismatch error (error code SB005) will be processed on priority. 3. Those exporters who have exported their

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Artech Realtors (P) LTD. Versus Assistant Sales Tax Officer Squad No. 4, Kerala State Goods And Service Tax Department And Assistant Commissioner (Works Contract) State Goods And Service Tax Department Commercial Tax Towers Karamana, Karamana, Thiruvananthapuram – 2018 (3) TMI 1019 – KERALA HIGH COURT – TMI – Detention of the goods of the petitioner, along with the vehicle – Section 129 of the Central Goods and Services Tax Act – Held that: – the first respondent directed to complete the adjudication provided for under Section 129, within a week from the date of production of a copy of this judgment – petition disposed off. – W.P.(C.) No.8580 of 2018 Dated:- 14-3-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. K.I. Mayankutty M

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2018 (3) TMI 972 – KERALA HIGH COURT – [2018] 2 WEB 118 (Ker) – Release of the goods detained – Section 129 of the Central Goods and Services Tax Act – Held that: – an identical matter has been disposed of by a Division Bench of this Court in the case of The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.
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The writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above,

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2018 (3) TMI 774 – CESTAT CHENNAI – TMI – Refund of unutilized CENVAT credit – Rule 5 of CCR – input services – Event Management Service – car parking services – denial on account of nexus – Held that: – the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from the records that Event Management Service was availed by the assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management – The denial of credit stating that these services do not have nexus with the output services provided is not justified.
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CENVAT credit – Duty paying documents – debit notes – Held that: – The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. [2017 (4) TMI 209 – CESTAT NEW DELHI] has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Cre

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out of same impugned order, they are heard together and are disposed by this common order. The parties hereinafter are referred to as assessee and department for the sake of convenience. 3. The brief facts of the case are that the assessee who is engaged in providing export of services had filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for the unutilized cenvat credit. The refund sanctioning authority partly sanctioned the refund and rejected the balance claim of the assessee. Aggrieved, the assessee filed appeals before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) allowed the refund claim in respect of some issues and also remanded certain issues. However, in the case of credit availed on Event Management Services, Renting of Immovable Property services for car parking and credit availed on debit notes rejection of refund was upheld. The assessee aggrieved by such rejection, has filed appeal Nos.ST/41609-41612/2014, ST/41614

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made by the service provider subsequently; that such documents are considered to be valid documents for availing credit and he relied upon the decision in the case of Ad-Magnum Packaging Pvt. Ltd. Vs CCE – 2017 (346) ELT 142 (Tri.-Del.). Ld. Counsel also pointed out that the Commissioner (Appeals) has observed that such debit notes do not contain necessary particulars. He submits that, if an opportunity is given the assessee would be able to establish that these documents would correspond to the credit availed as well as service tax paid by them. He pleaded that appeals may be allowed. 3. Ld. A.R Shri K. Veerabhadra Reddy reiterated the grounds stated in the appeals filed by the department. With regard to the issue contested by the assessee, he relied upon the findings in the orders of the Commissioner (Appeals). 4. Heard both sides. 5. We take note of the fact that the period involved is prior to 1.4.2011 when the definition of input service had a wide ambit. It is also brought from t

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had relied upon the decision in the case of Vodafone Essar Spacetel Ltd. Vs Commissioner 2016 (43) STR 124 (Tribunal) wherein a similar view was taken. Following the same, we hold that debit notes are valid documents for availing credit and rejection of refund on this ground is unjustified. However, since Commissioner (Appeals) has observed that the said debit notes do not contain necessary information, we are of the considered opinion that the issue with regard to credit availed on debit notes requires verification. For the limited purpose of verifying whether the credit availed on these debit notes is proper as to payment of service tax and other details, the matter is remanded to the adjudicating authority. The impugned order is modified to the extent of these issues only without disturbing the other findings and directions of the Commissioner (Appeals). Appeals filed by the assessee are allowed in above terms. Consequently, the appeals filed by the department are dismissed. ( Dict

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Goods and Services Tax – Started By: – ashok amin – Dated:- 13-3-2018 Last Replied Date:- 22-3-2018 – Dear Experts,Invoice for inter-state was prepared on 07.03.2018 alongwith e-way bill. On 12.03.2018 the consignee informed us there is an error in the invoice regarding rate. The rate was charged on higher side whereas it should have been less. Now, problem is we can give them the revised invoice, but, how can we rectify the e-way bill. Dear experts kindly help me out in this problem. – Reply By Ganeshan Kalyani – The Reply = my view : prepare eway bill for revised invoice. this is for the reason that eway bill prepared for original invoice cannot be deleted after 24 hours . Keep original invoice + eway bill and revised invoice + eway bill

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Goods and Services Tax – GST – Dated:- 13-3-2018 – The division of assesses between Centre and State is decided by the Centre and State Governments. GSTN got an application developed using which Central and State tax authorities have uploaded the data on allocation of migrated taxpayers in the GST System database. As on 8th March, 2018 data on division of 60,89,534 migrated taxpayers has been entered into GST System. In order to ensure single interface for assesses under GST, the St

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Goods and Services Tax – GST – Dated:- 13-3-2018 – Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim. Further, as per section 54(7) of the CGST Act, 2017, the final order for granting refund shall be issued within sixty days from the date of receipt of the complete ap

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