Goods and Services Tax

Amendments to Rule 97: Enhanced Procedures for Managing the Consumer Welfare Fund Under GST Rules 2017.
Act-Rules
GST
Consumer Welfare Fund. – Deposit of amount into the fund – Payment of amo

= = = = = = = =

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

= = = = = = = =

Amendment to Rule 89(5) GST Rules 2017: Changes in Refund Applications for Inverted Duty Structure.
Act-Rules
GST
Application for refund of tax, interest, penalty, fees or any other amount –

= = = = = = = =

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

= = = = = = = =

Seizure Order Issued Under Wrong Provision; No E-Way Bill Required on Date, May Violate Section 129(1) Central GST.
Case-Laws
GST
Seizure order – wrong mention of the provision – even if the

= = = = = = = =

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

= = = = = = = =

ITC Reversal
Query (Issue) Started By: – Puneet Arora Dated:- 18-4-2018 Last Reply Date:- 2-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Hi Sir
I want to know some queries:-
Hello Sir
We have exported with 0 rated supply & we have received some exempted income like, Duty Draw Back, MEIS Licences, & SAD refund
our query is
what we will reverse the proportionate input tax credit again exempted income received , Duty drwa back, SAD REFUND , Licences.
Puneet
Reply By KASTURI SETHI:
The Reply:
These are not exempted. Refund and drawback become due on account of export and tax already paid at the time of export on goods or inputs contained in final products exported.
Reply By Puneet Arora:
The Reply:
Which Secti

= = = = = = = =

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

= = = = = = = =

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VIII)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 18-4-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein i

= = = = = = = =

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

= = = = = = = =

elfare Association v. State of Tamil Nadu 2017 (12) TMI 515 – MADRAS HIGH COURT , where the petitioner made several representations to the effect that works contract for which agreement were executed prior to implementation of GST Act, 2017 (i.e. w.e.f. 01.07.2017) 2 per cent VAT alone should be applicable. The Court directed the Commissioner of Commercial Taxes to consider the petitioner's representations, such direction was given in view of the fact that petitioner 's representation was still pending when writ was filed and pass orders on merits and in accordance with law.
* In Aphro Ecommerce Solutions (P.) Ltd. v. Union of India 2017 (9) TMI 750 – DELHI HIGH COURT , the petitioner was a web developer and IT software solution services provider in the international and domestic market and prior to the implementation of the Integrated Goods and Service Tax Act, 2017 ('IGST Act'), there was no service tax on the export of services provided by the Petitioner. However,

= = = = = = = =

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

= = = = = = = =

ion 140 of Gujarat GST Act, under which certain restrictions had been imposed on a dealer for taking tax credit of taxes already paid under erstwhile Gujarat VAT Act under the new GST regime, the court issued notice to Advocate General as the vires of the State Act were under challenge. The statue was also enacted retrospectively imposing unreasonable restriction.
* In Shunson CJ v. State Tax Officer 2018 (4) TMI 580 – KERALA HIGH COURT , where the assessee sought release of goods detained under section 129 of CGST Act, 2017 as also Kerala SGST Act, 2017, dealing with detention, seizure and release of goods and conveyance in transit, it was directed to Competent Authority to complete adjudication within a week of communication of order provided under section 129 of CGST Act, 2017 and further if assessee complied with Rule 140(1) of Kerala GST Act, 2017, goods detained would be released to him forthwith.
* In J.J. Fabrics v. Kerala Authority for Advance Ruling Kerala State Goods & S

= = = = = = = =

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

= = = = = = = =

The Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2018.
ERTS(T) 65/2017/360 Dated:- 18-4-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 18th April, 2018.
No. ERTS(T) 65/2017/360.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force from the 18th day of April, 2018.
2. In the Meghalaya Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5) In the case of refund on account of inverted du

= = = = = = = =

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

= = = = = = = =

nt of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) the Committee shall meet as and when necessary, generally four times in a year;
(b) the

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

d;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'Act' means the State Goods and Service Tax Act, 2017 (Act No. 10 of 2017),
(b) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agenc

= = = = = = = =

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

= = = = = = = =

pute redressal agency.
(c) 'application' means an application in the form as specified by the Standing Committee from time to time;
(d) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(e) 'Committee' means the Committee constituted under sub-rule (4);
(f) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(g) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017);
(h) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM G

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No. 8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at

= = = = = = = =

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

= = = = = = = =

In Re : Five Star Shipping
GST
2018 (7) TMI 1182 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – 2018 (14) G. S. T. L. 443 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – MAHARASHTRA – AAR
Dated:- 18-4-2018
GST-ARA-18/2017-18/B-26
GST
Shri B. V. Borhade (Member) and Shri Pankaj Kumar (Member)
PROCEEDINGS
(under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Five Star Shipping, the applicant, seeking an advance ruling in respect of the following question :
A.1 Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes “composite supply” with the principal supply of consultancy service?
A.2 Whether the place of supply of MCS (as a composite supply) will be

= = = = = = = =

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

= = = = = = = =

ocation of supplier of service' in terms of Section 13(8)(b) of the IGST Act?
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-
“ANNEXURE I
Statement of the relevant facts having a bearing on the question raised
1. Five Star Shipping (“Applicant”) is a partnership firm in terms of (Indian) Partnership Act, 1932. Its office is located in Mumbai (State of Maharashtra). Its partnership deed inter alia records that

= = = = = = = =

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

= = = = = = = =

rack movement of ships and cargoes and disseminate such information to the company.
ii. Track, collate, analyse and monitor port development and logistics data originating from reliable source and update future trends
iii. Monitor world-wide economic development, bulk commodity trade pattern development
iv. Identify and provide information on port costs, bunker (fuel), trend, cost estimation and analysis
v. Monitor voyage execution for smooth and efficient operations so as to optimize performance for the ship owners.
vi. Examine lay time calculations and arrange for accounts reconciliation for objective of eventual settlement.
vii. Preliminary evaluation of cargo volume, trade patterns, trend in commodity movement, port congestion, global and regional economic development and analysis
viii. Techno commercial assessment of vehicle type utilization opportunities, infrastructure development in various regions, geographical impact on global trade in bulk commodities arising from wea

= = = = = = = =

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

= = = = = = = =

Finance Act, 1994 (“the Act”).Hitherto, MCS provided by the Applicant was treated as bundled service comprising of consultancy service and support service, wherein consultancy service was the principal service giving essential characteristics to MCS. These services did not qualify under specific rule of the Place of Provision of Service Rules, 2012 (“PPSR”) and therefore, Rule 3 of the PPSR which is the default rule under the PPSR was applicable. As per Rule 3 of PPSR, the place of provision of service was 'the place of recipient of service'. Detailed analysis of tax treatment prior to GST is set out at para 27 to 33 of Annexure II).
6. The Applicant is providing MCS to both Indian and foreign ship owners. There is clarity regarding the GST implication on service provided to Indian ship owner as both provider and recipient of service are located in India however, there is inadequate clarity regarding the GST implication on services provided to foreign ship owners (located outside Indi

= = = = = = = =

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

= = = = = = = =

ct
8. Section 2(30) of the CGST Act defines the term 'composite supply' to mean “a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;”.
9. Section 2(74) of the CGST Act defines the term 'mixed supply' to mean “two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply”.
10. In terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (“IGST Act”) defined 'intermediary' to mean “a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a per

= = = = = = = =

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

= = = = = = = =

be the location of such person.” In other words, the place of supply of service shall be the location of recipient of service.
13. Default Rule: In terms of Section 13(2) of the IGST Act which is the default rule for determining the place of supply of services where the location of supplier or location of recipient is outside India, “the place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services.”
14. Intermediary service: Section 13(8)(b) of the IGST Act provides the place of supply of intermediary service where the location of supplier or the location of recipient is outside India. As per Section 13(8) of the IGST Act, place of supply of intermediary service “shall be the location of the supplier of services”.
Scheme of classification
15. Scheme of classification of services is provided in Annexure to Notification 11/ 2017 – Central Tax (Rate), dated 28th June 2017. The Annexure classifies services into

= = = = = = = =

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

= = = = = = = =

pplicant has appointed research analysts on the payroll to undertake market research, track, collate, analyse and monitor port development and logistics data to update future trends to ship owners and also customise this information as per the customer's needs e.g. the type of vessel, cargo carrying capacity, free space available on the board of the vessels.
2. MCS supplied by the Applicant also includes support service provided to the foreign ship owners which largely consists of optimising global trade and revenue therein for the foreign ship owner. For this, the Applicant relies on the database of information maintained by the Applicant. Further, the support service supplied by the Applicant includes monitoring voyage execution for the ship owners for smooth and efficient operations to optimize performance of their ships, examines lay time calculations, and arranges for reconciliation of accounts with the objective of eventual settlement with the charterers. The support services pr

= = = = = = = =

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

= = = = = = = =

tion of the accounts of the foreign ship owners which helps in eventual settlement with the charterers. Reference in this regard may be made to para I of the Agreement which provides that “the implantation of such value-based and market driven advisory service is expected lead to increased cargo volumes, and the support from the Consultants will provide the Company (foreign ship owner) with long term sustainable revenue. –
5. The MCS is provided independently by the Applicant at the request of and in satisfaction of the customer's requirements. Reference in this regard may me made para 1 of the Agreement extracted below:
“Ii is expressly understood that the consultant has fiduciary obligation to “the Company” (foreign ship owner) based on contractual terms of this Agreement:  that Consultant's role is to provided independent advice uninfluenced by commercial concerns; and that service as a Consultant does not require him to be an advocate for “the Company” or its products in any

= = = = = = = =

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

= = = = = = = =

to avail all or some of the services offered by the Applicant. It is on the request of the foreign ship owners that the services arc supplied in a cohesive manner, as a single offering. Typically, the Applicant is equipped to supply consultancy service and support service distinctly and occasionally does provides the services separately. However, it is practical for the foreign ship owner to avail both services offered by the Applicant as a bundle to increase effectiveness and for cost economies. Provision of consultancy service by the Applicant helps the foreign ship owner to zero in on a suitable charterer, which in turn leads to provision of service like tracking of voyage and assistance in billing by the Applicant. It is only on the request of the foreign ship owner that the two services are offered together. In return, the Applicant charges a fee which is a fixed percentage of gross revenue of charter hire earned by the foreign ship owner which is pre-decided between the Applicant

= = = = = = = =

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

= = = = = = = =

is similar to the concept of naturally bundled service under the erstwhile negative list regime. A composite supply is defined in Section 2(30) of the CGST Act as below:
“Section 2(30) – “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
10. Supply of MCS by the Applicant consisting of consultancy service and support service will be construed as a supply of composite service made by the Applicant as these services (i.e. consultancy service and support service) are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which (i.e. consultancy service) is the principal supply.
11. As stated in Annexure I, the Applicant's activities of supply of MCS to foreign ship owners

= = = = = = = =

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

= = = = = = = =

pplied by the Applicant is naturally bundled and are supplied in conjunction in the ordinary course of business. Consequently, given that Applicant's service qualifies as a composite supply of service, the service does not qualify as a mixed supply in terms of CGST Act.
Consultancy service is the principal supply in the composite supply
13. The Applicant is providing composite service comprising of consultancy service and support service. As a part of consultancy service, the Applicant collects market intelligence for which it hires trained professionals abreast with market, etc. Such market intelligence helps the Applicant in identifying possible charterers for their clients who are foreign ship owners who are seeking to optimise revenue for their vessel. Relying upon the information received from the Applicant, the foreign ship owners contact the charterers to discuss the provision of their service and the terms on which the service will be supplied. Therefore, the consultancy serv

= = = = = = = =

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

= = = = = = = =

place of supply rules prescribed under Section 13 of the IGST Act. Therefore, when MCS as composite supply (consisting of consultancy service and support service) is supplied by the Applicant from India to a foreign ship owner, the place of supply of service will be the location of the foreign ship owner located outside India. Resultantly, no GST is payable on this transaction and the transaction will qualify as export of service subject to fulfilment of criterion prescribed in this regard under Section 2(6) of the IGST Act. As the Applicant is able to satisfy the above mentioned criterion, supply of MCS by the Applicant to the foreign ship owner is an export of service.
MCS does not qualify as an intermediary service
16. In mode of assumption, if support service provided by the Applicant to the foreign ship owner is seen as a principal supply, support service cannot be an intermediary service and therefore MCS in entirety cannot be an intermediary service.
17. Supply of support ser

= = = = = = = =

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

= = = = = = = =

sultancy service is successfully completed but the Applicant is not able to find a charterer for the foreign ship owner, no fees will accrue to or paid to the Applicant. In view of the above, support service provided by the Applicant to the foreign ship owners may be construed as 'intermediary service' in terms of Section 2(13) of the IGST Act.
19. Intermediary service provided by the Applicant along with consultancy service may qualify as naturally bundled service supplied in conjunction and together the service may be deemed as a composite supply in terms of Section 2(30) of the CGST Act. In this case, intermediary service may well be considered as the principal supply and the place of supply of service will be determined in terms of Section I3(8)(b) of the IGST Act which provides the 'location of supplier of service' as the place of supply. Resultantly, the place of supply of MCS (comprising of support service and intermediary service) will be the location of the Applicant in India

= = = = = = = =

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

= = = = = = = =

l charterers which may be one or more than one in number. The foreign ship owner is at liberty to choose from the recommended charterers, negotiate the terms of supply of service. The foreign ship owners may decide not to provide service to any of the charterers recommended by the Applicant. The Applicant is neither arranging nor facilitating the supply of service between the foreign ship owner and the charterer. The role ends at the time of introduction of two parties (i.e. foreign ship owner and the charterer) and resumes once an agreement is signed between them, to ensure smooth voyage and settlement of payment. The supply of service by the Applicant is on its own account and directly to the foreign ship owner. Applicant has neither the wherewithal, nor the intent to deal with the charterer.
22. The contract between the foreign ship owner (located outside India) and the charterer (located outside India) is negotiated by electronic means and executed outside India. The Applicant is

= = = = = = = =

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

= = = = = = = =

pplicant's case:
* Applicant supplies MCS to the foreign ship owner which includes consultancy service and suggesting of suitable charterers.
* Subsequently, the foreign ship owner (upon independent negotiation) into an agreement for supply of service of transportation of goods by sea the charterer.
* Then the Applicant resumes its service to support the foreign ship owner ensuring successful execution of voyage.
Therefore, one supply of service precedes the other and at no occasion two services are supplied at one time
The facilitation of supply should be between two or more persons
An intermediary cannot on his own account alter the nature or value of the supply which he facilitates on behalf of his principal, although the intermediary may be authorized to negotiate a different price
The nature and value of supply is independently negotiated between the foreign ship owners and the charterer. The Applicant is not equipped/ empowered by the foreign ship owner to negotiate the te

= = = = = = = =

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

= = = = = = = =

service as an intermediary service. True nature of an agreement is to be determined, to understand the underlying transaction Hindustan Shipyard Ltd vs. State of Andhra Pradesh /2000/ 119 STC 533.
24. The support service provided by the Applicant does not meet the criterion discussed above. These criteria must be satisfied to classify a service as an intermediary service, in absence of which the support service provided by the Applicant to the foreign ship owner will not qualify as an intermediary service. By reference to the scheme of the GST law, the supply of service by the Applicant would be MCS constituted of consultancy service and support service (and not intermediary service), whereby consultancy service is the principal supply. In absence of consultancy service, the foreign ship owners do not engage with the Applicant for provision of support service to the ship owners even though it may be opted as separate service offering by the Applicant.
25. It needs to be appreciated t

= = = = = = = =

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

= = = = = = = =

foreign enterprises in terms of Section 80-O of the IT Act which was duly allowed by the income tax department. On this basis, it is submitted that MCS service provided by the Applicant was duly recognized as technical and professional service provided to its overseas clients.
Position under the erstwhile law
27. Up to 30th June, 2012 (pre-negative list regime), provision of MCS by the Applicant was classified as BAS in terms of Section 65(19) of the Act which means any service in relation to:
i. “Promotion or marketing or sale of goods produced or provided by or belonging to the client or
ii. promotion or marketing of service provided by the client: or
iii. any customer care service provided on behalf of the client: or
iv. procurement of goods or .services, which are inputs for the client: or
v. production or processing of goods far, or on behalf of, the client:
vi. provision of senate on behalf the client: or
vii. a service incidental or auxiliary to any activity specified

= = = = = = = =

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

= = = = = = = =

ision of such service is made by the recipient of such service from any of his commercial establishment or office located outside India.
29. The Applicant was providing MCS to a foreign ship owner located outside India and the payment for provision of service was received by the Applicant in convertible foreign exchange. Therefore, MCS provided by the Applicant to foreign ship owner qualified as export of service in terms of the Export Rules and no service tax was applicable on this transaction between the Applicant and the foreign ship owner. Where MCS was provided by the Applicant to the Indian ship owner, the Applicant collected service tax on the transaction and deposited it in the Government treasury.
30. From 01st July 2012 up to 30th June, 2017 (negative list regime), with the introduction of negative list the services were no longer classified. MCS service of Applicant (which includes consultancy service and support service) was characterized as BAS. Given the nature of MCS p

= = = = = = = =

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

= = = = = = = =

Tax Rules, 1994 (“ST Rules”) extracted below:
” 6A. (1) The provision of any service provided or agreed to be provided shall be treated as export of service when,-
           (a)  the provider of service is located in the taxable territory ,
           (b) the recipient of service is located outside India,
           (c) the service is not a service specified in the section 66D of the Act,
           (d)  the place of provision of the service is outside India,
           (e) the payment for such service has been received by the provider of service in convertible foreign exchange, and
           (f) the provider of service and  recipient of service  are not merely

= = = = = = = =

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

= = = = = = = =

ntermediary service, the entire revenue from MCS should not be offered to GST as intermediary service. If consultancy service is provided separately by the Applicant to foreign ship owner and a separate invoice is raised for this supply of service (split billing), we assume that the Applicant will be allowed to independently determine the GST incidence on consultancy service provided to foreign ship owner. Place of supply of consultancy service provided by the Applicant to foreign ship owner will be determined in terms of Section 13(2) of the IGST Act, which provides place of supply as 'the place of recipient'. As recipient of service in this case is the foreign ship owner located outside India, the supply of consultancy service will not be exigible to GST and subject to the conditions prescribed in Section 2(6) of the IGST Act, the supply will qualify as export of service.
36. It is implicit that only the value attributed by the Applicant to support service (which if construed as int

= = = = = = = =

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

= = = = = = = =

t.
39. Alternatively, where supply is distinctively provided (i.e. as consultancy service and support service for two fee terms associated with each) and support service by the Applicant is construed as intermediary service, the Applicant should offer (only) the revenue from the support services to GST since the place of supply of intermediary service is the location of supplier of service in terms of Rule 13(8)(b) of the IGST Act, whereas consultancy service will continue to be outside the ambit of GST, in view of the applicable place of supply rule i.e. Section 13(2)(a) of the IGST Act, which is outside India.
Prayer
40. In view of the factual matrix in the Applicant's case and the extant legal provisions, the Applicant seeks an Advance Ruling from this Hon'ble Authority in respect of the composite supplies of MCS by the Applicant to foreign ship owners.”
Submission dt.02.04.2018
The Applicant makes the following submissions, which are being made without prejudice to, and is to

= = = = = = = =

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

= = = = = = = =

e provision of MCS (which is always comprehensively rendered), FSS has employed resources which inter alia include management professionals, master mariners and chartered accountants. These professionals analyze market data available to them through the internet and other reliable trade sources or by projections. Such data is then converted into meaningful reports which help Foreign Ship Owner (“FSO”) employment of its vessels.
3. Nature of MCS provided by FSS to FSO
3.1. MCS consists of consultancy services and support services (may include services for or completing employment) which are inherently tied up (bundled) and integrally enjoined, filed along with ARA as a commercial offering. Consultancy service rendered by FSS to FSO consists of the following services:
i. As Specialists in Freight market movement, the consultant will analysis commodity, shipping and freight markers, track movement of ships and cargoes and disseminate such information to the company.
ii. Track collate.

= = = = = = = =

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

= = = = = = = =

em in finding potential charterers. Thus, the Consultancy service provided by FSO in tune helps the FSO to augment its business and expand its client base and all these services are provided as one service.
3.2 Support services provided by FSS to FSO (client) is usually at the end of the employment of vessel and involves FSS monitoring voyage execution, examining the lay time calculations and arranging for reconciliation of accounts to crystalize receivables of FSO. Occasionally, support may involve postal or ministerial acts of transmitting messages between FSO and charterer.
3.3. Both Consultancy service and Support service are together provided, and Applicant does not offer these independently or separately and so has a comprehensive agreement and fee.
4. Manner of supply of MCS
4.1. While supplying the abovementioned services, Applicant and FSO converse, appreciate data, evolve best consumer strategy for employment of vessel. Typically, the Applicant is continuously studying/ a

= = = = = = = =

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

= = = = = = = =

and the total time devoted by FSS in this process is lesser than 20% or less). Reference in this regard may be made to paragraph 1(b) of the sample Agreement which provides that the service of Applicant does not require him to be an advocate for the FSO or its products in any forum, public or private.
ii. Therefore, FSO provides service to charterer as per the terms and conditions agreed between them and freight charges is earned, and GST on freight/charter hire is also paid by charterer if applicable, into government treasury.
4.3. Agreements between Applicant and FSO are identical and are standard form of agreement which are entered with each FSO to whom services are provided by the Applicant. Reference in this regard may be made to the sample Agreement as all agreements concluded by the Applicant are in similar fashion.
4.4. Service of Applicant to FSO is value based and market driven 2 and requires devoting time and attentions wherein FSS is not acting as an advocate to the FSO

= = = = = = = =

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

= = = = = = = =

e FSO and the Charterer. This arrangement is premised on concept of value added service i. E. 'no contract' will result in 'no fee ' . From another perspective, contingent fee is evolving globally as a payment structure/ terms like for consultancy and cost reduction assignments and factors in risk for Applicant (Service Provider).Such payment timing, i.e. upon full completion of agreed activities is the basic law of commission.
ISSUES TO BE CONTEMPLATED UNDER ADVANCE RULING APPLICATION
7. Given the above background and in context of question posed, the following notable features of the contractual arrangement of the Applicant with the FSO are:
i. The MCS supplied by FSS is a “composite supply” (similar to bundled service in the erstwhile regime) with consultancy service as the principal supply [Section 2(30) of the Central Goods and Services Act, 2017 (“CGST Act”)] and not a “mixed supply”?
ii. MCS deserves to be classified as per SAC 9967 i.e. 'support services in transportation,

= = = = = = = =

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

= = = = = = = =

ness qualifies as supply which is liable to GST in terms of Section 7(1)(a) of the CGST Act unless exported or exempted. Where two or more services are provided by a supplier in conjunction, GST law has continued the concept of composite supply and mixed supply as was given in Service tax law. A composite supply means a supply of two or more services which are 'naturally bundled' and supplied in conjunction with each other in the ordinary course of business.one of which is the 'principal supply'. A mixed supply is the supply of two or more services made in conjunction with each other by a taxable person for single price where such supply does not constitute a composite supply.
9. A composite supply is defined in Section 2(30) of the CGST Act. as below:
“Section 2(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in c

= = = = = = = =

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

= = = = = = = =

usiness is provided in combination with Support service, this is indicated by the industry practice.
11 . One of the service provided by the Applicant amidst the gamut of service is the principal supply or the main/ primary supply. In case of the Applicant, the principal or the primary supply by the Applicant is the Consultancy service which helps the FSO to initiate business by finding business and the Support service is ancillary service which is provided at the time of closure of service when the Applicant is called upon to calculate lay time, etc. and help FSO to close its service provided to the charterer. Both Consultancy service and Support service is provided to and for FSO on P2P basis and the Applicant has no wherewithal with the Charterer or paid by the Charterer-
12.  Supply of MCS by the applicant consisting of consultancy service and support service will be construed as a supply of composite service made by the applicant as these services (i.e. consultancy service

= = = = = = = =

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

= = = = = = = =

r business and it is convenient to pay singular consideration which is a percentage of the value of freight received by the FSO.
* Majority of similar service provider in the industry provide similar bundle of service. Service provided by Applicant to FSO has an evolving nature. Previously, depending upon the market scenario the requirement was to find charterers, however, post global financial crisis about a decade ago, there is an increase in competition and service expectation by the FSO thus, Consultancy service is being provided with other value- added services. The FSO engages Applicant for Consultancy services and subsequent Support service usually provided in tandem. FSS is engaged in cross border supply of service using latest technology and methods. More than domestic industry, Applicant has to compete on global platform to international standards to meet FSO requirements.
* One service is the main service and other services provided in the bundle are incidental or ancill

= = = = = = = =

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

= = = = = = = =

y paid by the FSO. This is another important indicator of the perception in Service recipient's minds that fee is payable for a consolidated offering.
* Elements are normally advertised as a package. Applicant in all cases enters into an agreement with FSO to provide MCS consisting of Consultancy service and Support service. Applicant is not a conduit between the FSO and the Charterer. Generally, as discussed above, change in industry dynamics post globalization and increased competition both domestic and overseas, has made it necessary for FSS to provide the entire gamut of service as a package.
* Different elements not available separately. Neither FSO approach applicant to provide only consultancy service or only Support service, nor is the Applicant able to or actually engaged to provide each of the elements of service separately. In fact, the Applicant has in the past not provided these two services separately and always provided these conjointly. The FSOs (industry) require g

= = = = = = = =

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

= = = = = = = =

pplicant's consideration for MCS is paid by the FSO only when the advice of Applicant helps the FSO to find a Charterer and independently conclude contract with such Charterer. Applicant and the FSO are in a fiduciary relationship in terms of which the Applicant is obligated to act for the benefit and interest of FSO.
15. In view of the aforesaid facts, MCS service provided by FSS to FSO consisting of consultancy service and Support service for which a unified consideration is charged, qualifies as naturally bundled service supplied in conjunction with each other, one of which (i.e. Consultancy service) is the principal supply. Thus, MCS supplied by FSS to FCO would qualify as composite service.
16. The Applicant in this regard would like to bring to your attention the submission made by State Tax officer ('the officer') before the Hon'ble Authority on March 13, 2018 ('Revenue Submission'). In this Revenue Submission, the Officer has submitted that MCS is a composite supply of servic

= = = = = = = =

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

= = = = = = = =

vertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;”
19. Applicant providing MCS to the FSO qualifies the conditions (i), (ii), (iv) and (v) prescribed above as the supplier of service i.e. the Applicant is located in India, the recipient of service i.e. the FSO is located outside India, payment for supply of MCS service is received from outside India in convertible foreign exchange and supplier of service and recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in Section 8 of the IGST Act.
20. Applicant also satisfies condition (iii) above as the place of supply of MCS is outside India in terms of the discussion below:
20.1. MCS will qualify under Section 13(2)(a)of the IGST Act
i. The place of supply of MCS (with consultancy service as the principal supply) when provided to FSO shall be the 'loc

= = = = = = = =

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

= = = = = = = =

extracted below:
“13(3) The place of supply of the following services shall be the location where the services are actually performed, namely:-
(a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to Provide the services”
ii. MCS is provided to FSS is in-turn utilized by the FSO to find a charterer looking for transportation of Goods and this also involves lay time calculation, arranging reconciliation of account and voyage monitoring. Both Consultancy service and Support service are intellectual services provided by Applicant from its office with its own resources thereat, who never have to or have in the past to deal with vessel of FSO or cargo of Charterer. In no case, the vessel or the cargo transported by the FSO is physically made available by the recipient of service (i.e. FSO) to the provider of service (i.e.

= = = = = = = =

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

= = = = = = = =

here the supply of goods by the receiver is not material to the rendering of the service e.g. where a consultancy report commissioned by a person is given on a pen drive belonging to the customer. Similarly, provision of a market research service to a manufacturing firm for a consumer product (say, a new detergent) will not fall in this category, even if the market research firm is given say, 1000 nos. of 1 kilogram packets of the product by the manufacturer, to carry for door-to-door surveys..”
iv. It is reiterated that in order to qualify under this rule, the goods temporarily come in the physical possession or control of' the service provider, which is not the case of Applicant. Neither the vessel or the cargo is ever transferred to Applicant for provision of its service to FSO. The activity performed under MCS by the Applicant is not in the nature of stevedore who is a handler of goods on the maritime movement of commodities and helps in loading and unloading of vessels. Unlike st

= = = = = = = =

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

= = = = = = = =

who arranges or facilitates the supply of woods or services or both, or securities, between two sir more persons. but does not include a person who supplies such goods or services or both or securities on his own account.”
ii. When the Applicant is providing MCS, it is a composite supply of service wherein Consultancy service is the principal supply. MCS is supplied on P2P basis to and for the FSO and would not qualify as' intermediary service' in terms of Section 2(13) of the IGST Act. Given this, place of supply of MCS will not be determined in terms of Section 13(8) (b) of the IGST Act which provides the 'location of supplier of service' as the place of supply. Resultantly, the place of supply of MCS (comprising of support service and intermediary service) will not be the location of the Applicant in India.
iii. In arguendo, if the Applicant is characterized as a supplier of intermediary service, it must not be lost sight of that the service provided by FSS in this case would be

= = = = = = = =

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

= = = = = = = =

ould be determined in terms of Section 13(2) of the IGST Act and the place of supply of service should be the place of the recipient of service.
22. In view of the foregoing discussion pertaining to facts of the Applicant's case, supply of MCS would qualify all the conditions under Section 2(6) of the IGST Act and would qualify as export of service which is zero rated.
III MCS service provided by Applicant to FSO qualifies as Support service in relation to transport, other than Goods transport Agency ('GIA')
23. Notification No. 1/ 2017 – Central Tax (Rate) dated June 28, 2017 ('the Notification') provides for the GST rate for service based on the classification of services read with Annexure to the Notification. Heading 9967 at Serial No. 11(ii)of this Notification deals with “support services in transport, other than GTA”. Given that MCS service provided by Applicant to FSO is in relation to transportation of goods by vessel only, in our submission, Heading 9967 under which SAC 99

= = = = = = = =

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

= = = = = = = =

assified as support services in transport, other than GTA.
25. In the invoice raised by Applicant on FSO which categorizes the supply of service by FSS to FSO as MCS, a copy of which invoice is enclosed as Annexure 1 supports the commercial understanding. Consequently, in the financials of FSS for the year 2017-18 in the Profit and Loss accounts income from MCS has been reflected as revenue.
26. MCS will not be classified under Heading 9983(ii) at Serial No. 21 as “other professional, technical and business services other than (i) above”. Relevant entry under Heading 9983 is SAC 998399 at Serial No. 364 of the Annexure {i.e. “other professional, technical and business services nowhere else classified”). Services classified under this head are leviable to GST at the same rate of 18% it is evident that this is the residuary entry which is generic in nature. Reference in this regard may be made to the basic principal of classification in terms of which a specific entry will prevail over

= = = = = = = =

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

= = = = = = = =

ms of Section 13(2) of the IGST Act, which is the default rule and provides that the place of supply be the place of the recipient of service, which in the facts in hand is the place of the FSO which is located outside India.
iii. MCS would be classified under SAC 996759 at Serial No. 148 of the Annexure to the Notification (i.e. “other supporting services for water transport nowhere else classified”) as this is the specific entry which provides the appropriate description of activities provided by Applicant and therefore, MCS will be classified therein.”
03. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
“Submission of NIL date
Qs No
Question raised by the applicant
Submission as per ACT & RULE
A.1
Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes “composite supply” with the principal supply of consultancy service?
The definition of Composite supply uses the words naturally bundled.

= = = = = = = =

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

= = = = = = = =

ervices which help in better enjoyment of a main service.
* Other illustrative indicators, not determinative but indicative of bundling of services in ordinary course of business are –
a. There is a single price or the customer pays the Same amount, no matter how much of the package they actually receive or use
b. The elements are normally advertised as a package.
c. The different elements are not available separately
d. The different elements are integral to one overall supply – if one or morg is removed, the nature of supply would be affected
A.2
Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017 (“IGST Act”), i.e. the 'location of recipient of service'?
Section 13 of the IGST Act has been reproduced.
 
B.1
In the alternate, where services are provided to foreign ship owners distinctively as supply of consultancy service and support service with separate and de

= = = = = = = =

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

= = = = = = = =

place of supply of support service as intermediary service will be the 'location of supplier of service' in terms of Section 13(8)(b) of the IGST Act?
Section 2 (13) of IGST Act “intermediary” means a broker, an agent or any other person, by whatever name called, who arrange or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;
 
04. HEARING
The case was taken up for preliminary hearing on dt.14.02.2018. Sh. Ranjeet Mahtani and Sh. Abhinay Kapoor, both Advocates, duly authorised, alongwith Sh. Jatin Mehta, Accountant appeared and reiterated the contention as made in the written submission.
Sh. Ranjeet Mahtani, Advocate orally agreed and requested that his queries with respect to place of supply may not be considered for decision by the Authority.
The final hearing was held on dt.13.03.2018. Sh. Ranjeet Mahtani and Sh. Abh

= = = = = = = =

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

= = = = = = = =

oods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
There being no specific question in respect of place of supply covered under Section 97 of the GST Act, the applicant conceded that his queries with respect to place of supply may not be considered for decision by the Advance Ruling Authority. The questions for decision, therefore, are thus –
Q.1 Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes “composite supply” with the principal supply of consultancy service?
Q.2 In the alternate, where services are provided to foreign ship owners distinctively as supply of consultancy service and support service with separate and demarcated fees for their consultancy service and for support service:
(a) Whether consultancy service will qualifies as business consultancy service in terms of the scheme of classification of services (Annexure to Notification 11/ 2017 – Central Tax (Rate), da

= = = = = = = =

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

= = = = = = = =

nditions of this Agreement;
1. Consultine Services
(a) 'The Company' hereby appoints Consultant as a consultant and technical advisor to perform the consulting services specifically set out in Exhibit A attached to this Agreement and made a part hereof (hereafter referred to as the “Services”), as said Exhibit may be amended in writing from time to time, and Consultant agrees, subject to the terms and conditions of this Agreement, render such Services during the term of this Agreement. Such services shall be limited to the area of expertise described in Exhibit A, as amended in writing form time to time. Consultant shall render services hereunder at such times and places as shall be mutually agreed by 'The Company' and Consultant.
(b) It is understood that the purpose of the Consulting is to provide periodic review and advice relevant to Shipping and Maritime matters related to the MV AM OCEAN PRIDE/MARUBENI CEMENT CHARATER PARTY CONTRACT DATED 3RD MARCH,2017. To that end. 'The Comp

= = = = = = = =

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

= = = = = = = =

stainable revenue.
2. Qualification
Consultant for a wide range of professional, engineering and other technical services in support of the Company's activity. The consultant will be used to augment 'The Company' resources, and will provide qualified technical and professional personnel to  perform the duties and responsibilities assigned under this agreement. The Consultant is obliged to provide technically & professionally qualified staff in every way proficient, individually or collectively as a team to render to 'The Company' the required standard of Advisory Service.
The Consultant shall ensure that competent technical & professionally qualified team of Chartered Accountants, Master Marine and/or Professional Marine Engineer with support associates having at least qualified at Narotham Morarjee Institute of Shipping or equivalent overseas qualification shall attend to render advisory service.
3. Compensation and reimbursement.
In consideration of the services to be provi

= = = = = = = =

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

= = = = = = = =

ise and assist `The Company' as required in accordance with their Technical & Professional ability with respect to all aspects in the performance of such duties the Consultant shall comply with all reasonable requests and directions of `The Company' or its customer or nominee including subsidiaries & affiliate entities. Complying with all local or internal policies and regulations operated by or affecting 'The Company' or its customer or nominee as the case may be provided the Consultant has been appraised of them.
5. Independent contractor stratus
'The Company' shall request Consultant services on an as-needed basis. There is no guarantee that any or all of the services described in this Agreement will be assigned during the term of this Agreement. Further, the Consultant will provide these services on a non-exclusive basis. 'The Company', at its option, may elect to have any of the services set forth herein performed by other consultants or 'The Company' staff. The parties agree th

= = = = = = = =

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

= = = = = = = =

re-existing and on-going obligations to independent research, collaborative agreements within the scope of certain policies. These obligations include a duty on the part of Consultant to disclose and assign to 'The Company' any proprietary rights arising during the course of such engagement and any overlapping consulting arrangements
(b) However, the parties agree that it is mutually beneficial that Consultant be able to participate fully in providing Services, as stated herein, without being obligated to constrain her or his comments or contributions based upon the complexities of applying these conflicting obligations to intellectual property ownership. The Agreement that result directly from Confidential Information provided by Consultant pursuant to this Agreement shall reside with `The Company'.
8. Confidential Information
(a) The parties acknowledge that in connection with Consultant's Services, the Consultant may disclose to `The Company' time sensitive confidential informati

= = = = = = = =

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

= = = = = = = =

of 1 year commencing on the date first written above, unless sooner terminated as hereinafter provided, or unless extended by agreement of the parties.
(b) This Agreement may be terminated by either party, with or without cause, upon thirty (30) days prior written notice to the other; provided that the Consultant shall, in accordance with the terms and conditions hereof, nevertheless wind up in an orderly fashion assignments for 'The Company' which Consultant began prior to the date of notice of termination hereunder.
(c) Upon termination of this Agreement for any reason, Consultant shall be entitled to receive such compensation and reimbursement, if any, accrued under the terms of this Agreement, but unpaid, as of the date Consultant ceases work under this Agreement. In addition, Consultant shall be reimbursed for any no cancellable obligations, any cancellation penalties, and unless Consultant terminates the agreement without cause, any expenditures reasonably made in order to per

= = = = = = = =

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

= = = = = = = =

fy of 'The Company' including its leadership, corporate culture, staff and reputation, is material to Consultant's choice to enter into this Agreement. Therefore the parties expressly agree that no party may assign this Agreement without the written consent of the other.
(g) The Consultant shall conduct all activity in the sole best interest of 'The Company'.
Exhibit A – Description of Consulting Activities Nature of Services:
1) As Specialists in freight market movement, the consultant will analyse commodity, shipping and freight markets, track movement of ships and cargoes and disseminate such information to 'The company'.
2) Track, collate, analyze and monitor Port Development & Logistics data originating from reliable source and update future trends
3) Monitor worldwide Economic Development, Bulk Commodity Trade pattern development
4) Indentify and provide information on Port Costs, Bunker (fuel) trend, Cost Estimation & Analysis.
5) Monitor Voyage Execution for smooth and e

= = = = = = = =

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

= = = = = = = =

e a composite supply as defined under section 2(30) of the GST Act as under :
(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
Illustration.- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
As can be seen that a composite supply consists of –
* two or more taxable supplies of goods or services or both, or any combination thereof
* these taxable supplies are naturally bundled;
* these taxable supplies are supplied in conjunction with each other in the ordinary course of business;
* one of these taxable supplies is a principal supply;
The aforesaid parameters of a composite

= = = = = = = =

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

= = = = = = = =

t Costs, Bunker (fuel) trend, Cost Estimation & Analysis.
5) Monitor Voyage Execution for smooth and efficient operations.
6) so as to optimize performance for 'The company'.
7) Examine lay time calculations and arrange for accounts reconciliation for objectives of eventual settlement.
8) Preliminary evaluation of cargo volume, trade patterns, trend in commodity movement, port congestion, Global as well as Regional economic development and analysis
9) Techno-Commercial assessment of vehicle type utilization opportunities infrastructure development in various regions, Geographical impact on global trade in bulk commodities arising from weather, piracy, war, conflict or any other causes which have prospects to impact trade.
10) Consultancy Fee is deemed earned upon actual voyage being performed and reconciliation of voyage specific amount and in accordance with clause 3 of the Consultancy Agreement.
In the submission, the applicant has stated thus –
* MCS (Marine Consultancy Ser

= = = = = = = =

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

= = = = = = = =

r Port Development & Logistics data or iginating from reliable source and update future trends
3) Monitor worldwide Economic Development. Bulk Commodity Trade pattern development
4) Identify and provide information on Port Costs, Bunker (fuel) trend, Cost Estimation & Analysis.
5) Preliminary evaluation of cargo volume, trade patterns, trend in commodity movement, port congestion, Global as well as Regional economic development and analysis
6) Techno-Commercial assessment of vehicle type utilization opportunities infrastructure development in various regions Geographical impact on global trade in bulk commodities arising from weather, piracy, war, conflict or any other causes which have prospects to impact trade.
Support Services
1) Monitor Voyage Execution for smooth and efficient operations.
2) so as to optimize performance for 'The company'.
3) Examine lay time calculations and arrange for accounts reconciliation for objectives of eventual settlement.
The above services, as

= = = = = = = =

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

= = = = = = = =

is.
4. There is no guarantee that any or all of the services described in this Agreement will be assigned during the term of this Agreement.
5. It is expressly provided that the foreign ship-owner, at its option, may elect to have any of the services, as set forth in Exhibit A, performed by other consultants or the foreign ship-owner's staff.
6. The applicant can be called on to do any or all of the services or may not be called to do any of the services. The flyer on 'composite supply and mixed supply' as available on the website of the Central Board of Indirect Taxes and Customs says that – Whether services are bundled in the ordinary course of business would depend upon the normal or frequent practices followed in the area of business to which services relate. Such normal and frequent practices adopted in a business can be ascertained from several indicators. In the present case, the fact that the foreign ship-owner has categorically made it clear in the agreement that some of th

= = = = = = = =

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

= = = = = = = =

edients of a 'composite supply' are –
* the taxable supplies are naturally bundled;
* one of these taxable supplies is a principal supply
Even if the applicant is called on to do all of the services, the same would still not amount to a composite supply as the foreign ship-owner's natural course of business as understood from the agreement reveals that the services may or may not be assigned to the applicant or could be got done from outside, too. Thus when part of the services are performed by the applicant and the remaining by others, each has equal importance in terms of delivery thereof. By the specific design of the agreement in terms of the convenience of the foreign ship-owner, there cannot be identified any service which could be said to be a principal supply. The perception of the service receiver which is the foreign ship-owner in the instant case that the services need not be bundled and could be got performed from different service providers or from his own staff, too.

= = = = = = = =

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

= = = = = = = =

nt, we find no difficulty in concluding that the provision of services under the impugned agreement would not be a composite supply under the GST Act.
8. The arguments in favour of the impugned supply being a composite supply fail to make out a case.
Question 2(a)
In the alternate, where services are provided to foreign ship owners distinctively as supply of consultancy service and support service with separate and demarcated fees for their consultancy service and for support service:
(a) Whether consultancy service will qualify as business consultancy service in terms of the scheme of classification of services (Annexure to Notification 11/ 2017 Central Tax (Rate), dated 28th June, 2017?
To answer the question, we refer to the Annexure about Scheme of Classification of Services as appended to the Notification no.11/2017 – Central / State Tax (Rate) [as amended from time to time] as under-
S. No.
Chapter, Section, Heading, Group
Service Code (Tariff)
Service Description
297

= = = = = = = =

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

= = = = = = = =

wn proprietary methodologies or frameworks, to guide the identification of problems and to save as the basis for more effective or efficient ways of performing work tasks.
Thus, in the present case, it is very apparent that the consultancy services being provided by the applicant are not in the nature of guiding the ship owning company in the management of the ship owning company but are only in the nature of consultancy in respect of opportunities of marine transportation business, which is one of the support services in respect of marine transport and would therefore required to be classified under support services in transport or in case they are providing other professional, technical and business services or other support services nowhere classified, then they would have to classify their services in one of the below categories after taking into consideration the exact nature of service or services that they provide in a specific case.
If we look at the Annexure, we find the fol

= = = = = = = =

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

= = = = = = = =

Heading 9967
 
Supporting services in transport
154
Group 99679
 
Other supporting transport services
157
 
996793
Other goods transport services
158
 
996799
Other supporting transport services nowhere else classified
 
 
 
 
296
Heading 9983
 
Other professional, technical and business services
345
Group 99837
 
Market research and public opinion polling services
346
 
998371
Market research services
 
 
 
 
296
Heading 9983
 
Other professional, technical and business services
356
Group 99839
 
Other professional, technical and business services
359
 
998393
Scientific and technical consulting services
364
 
998399
Other professional, technical and business services nowhere else classified
 
 
 
 
400
Heading 9985
 
Support services
444
Group 99859
 
Other support services

= = = = = = = =

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

= = = = = = = =

ction 2(13) of the IGST Act?
The definition of “intermediary” as found in section 2(13) of the Integrated Goods and Services Tax Act, 2017 is as under :
(13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, hut does not include a person who supplies such goods or services or both or securities on his own account;
As can be seen, an intermediary is to arrange or facilitate supply of services between two or more persons. We are not going by the applicant's contention but by the agreement copy placed before us. At the cost of third repetition, we reproduce the Exhibit A as under –
Exhibit A – Description of Consulting Activities Nature of Services:
1. As Specialists in freight market movement, the consultant will analyse commodity. shipping and freight markets track movement of ships and cargoes and disseminate such information to 'The

= = = = = = = =

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

= = = = = = = =

t trade.
10. Consultancy Fee is deemed earned upon actual voyage being performed and reconciliation of voyage specific amount and in accordance with clause 3 of the Consultancy Agreement.
We find that in the submissions made before us the applicant has contended that they are providing services only to the ship owners and not to the ship charterers. However on going to the copies of the agreements and detailed submissions made before us by the applicant, we find that they have specifically mentioned that they are providing various services which are broadly covered under two headings i.e. Consultancy services and Support services which can be seen as under :-
Consultancy Services
1) As Specialists in freight market movement, the consultant will analyse commodity, shipping and freight markets, track movement of ships and cargoes and disseminate such information to 'The company'.
2) Track, collate, analyze and monitor Port Development & Logistics data originating from reliable sourc

= = = = = = = =

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

= = = = = = = =

icant it is very apparent that the claim made by them that they are providing services only to the ship owners and have no interaction with the ship charterers while providing these services would not be maintainable because the nature of Support services, being Monitoring of Voyage Execution for smooth and efficient operations and Examination of lay time calculations and arranging for accounts reconciliation for objectives of eventual settlement, are such services which cannot be performed until and unless the applicant interacts and works in coordination with the ship charterers on behalf of the ship owners.
Thus from the very nature of support services that are being provided by the applicant, as visible from the terms of agreements as referred above and submitted to this authority, it is clear that the support services being provided by them would be 'intermediary services' and the applicant would be covered in the definition of an intermediary in terms of Section 2(13) of the IGS

= = = = = = = =

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

= = = = = = = =

Nagaland Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
F.NO.FIN/REV-3/GST/1/08(PT-1)/128 Dated:- 18-4-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NOTIFICATION [F.NO.FIN/REV-3/GST/1/08(PT-1)/128],
Dated Dimapur, the 18th Aprail, 2018
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) i) These rules may be called the Nagaland Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
ii) Save as otherwise provided, they shall be deemed to have come into force with effect on and from the Eighteenth day of April, 2018.
In the Nagaland Goods and Services Tax Rules, 2017, –
(1) in rule 89, for sub-rule (5), the following shall be substituted, namely,-
“(5). In the

= = = = = = = =

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

= = = = = = = =

rovided that an amount equivalent to fifty percent of the amount of integrated tax determined under sub-section (5) of section 54 of the Nagaland Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice- Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and w

= = = = = = = =

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

= = = = = = = =

overnment, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of t

= = = = = = = =

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

= = = = = = = =

ant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on Goods and Services Tax (GST), provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii

= = = = = = = =

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

= = = = = = = =

by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of Section 4 of the Consumer Protection Act, 1986 (Act No.68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (Act No.68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer welfare Fund established by the State Government under section 57 of the Nagaland Goods and Services Tax Act, 2017 (Act No.16 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order t

= = = = = = = =

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

= = = = = = = =

N
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/
Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sr.
No
.
Description
ITC reversible/T ax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Am

= = = = = = = =

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

= = = = = = = =

axpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purch

= = = = = = = =

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

= = = = = = = =

Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
19/2018-State Tax Dated:- 18-4-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 19/2018 – State Tax
The 18th April, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
"(5

= = = = = = = =

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

= = = = = = = =

edited to the Fund:
Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5

= = = = = = = =

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

= = = = = = = =

e a duly authorised officer of the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical

= = = = = = = =

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

= = = = = = = =

for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation :- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Te

= = = = = = = =

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

= = = = = = = =

by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (7 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any

= = = = = = = =

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

= = = = = = = =

ription ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods/plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central Tax
State/Union territory tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sr.No.
Description
ITC reversible/Tax payable
Tax paid along withapplication for cancellationofregistration(GST REG-16)
Balance taxpayable(3-4)
Amount paidthrough debit toelectronic cash ledger
Amount paid through d

= = = = = = = =

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

= = = = = = = =

ns paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-ru

= = = = = = = =

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

= = = = = = = =

Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2018
G.O. Ms. No. 50 Dated:- 18-4-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATION G.O. (MS) NO.50
DATED 18-4-2018
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
"(5). In the case of refund on account of inverted duty structure, refun

= = = = = = = =

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

= = = = = = = =

nt equivalent to fifty per cent, of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the cons

= = = = = = = =

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

= = = = = = = =

t, or before a duly authorised officer of the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a perio

= = = = = = = =

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

= = = = = = = =

a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territ

= = = = = = = =

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

= = = = = = = =

d by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (Central Act 68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (Central Act 68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of2017);
(g) 'proper officer' means the offi

= = = = = = = =

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

= = = = = = = =

be reversed and paid back to Government.
Sl.No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sl.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balan

= = = = = = = =

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

= = = = = = = =

be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of

= = = = = = = =

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

= = = = = = = =

Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2018
F-10-21/2018/CT/V (33) Dated:- 18-4-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
NOTIFICATION No. 21/2018-State Tax
Naya Raipur, the 18th April 2018
NO.F-10-21/2018/CT/V (33) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
&

= = = = = = = =

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

= = = = = = = =

ion 12C of the Central Excise Act, 1944 (1 of 1944), section 57 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act, 2017(14of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017(15 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent of the amount of integrated tax determined under sub-section (5) of section 54 of the Chhattisgarh Goods and Services Tax Act 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by th

= = = = = = = =

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

= = = = = = = =

siness to be transacted thereat;
(f) no proceeding of the Committee shall be valid, unless it is presided over by the Chairman or Vice-Chairman and attended by a minimum of three other members.
(6) The Committee shall have powers –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorised officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring p

= = = = = = = =

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

= = = = = = = =

ons, accordingly;
(k) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant;
(l) to make guidelines for the management, and administration of the Fund.
(7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consu

= = = = = = = =

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

= = = = = = = =

ed by an Act of Parliament or the Legislature of a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(c) 'application' means an application in the form as specified by the Standing Committee from time to time;
(d) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(

= = = = = = = =

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

= = = = = = = =

l goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice"
(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-
“FORM GSTR-10
(See rule 81)
Final Return
1.
GSTIN
2.
Legal Name
3.
Trade Name, if any
4.
Address for future correspondence.
5.
Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
6.
Reference number of cancellation order
7.
Date of cancellation order
8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government.
Sl.No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/

= = = = = = = =

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

= = = = = = = =

ated Tax
4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
(a) Central Tax
(b) State/Union territory tax
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at sourc

= = = = = = = =

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

= = = = = = = =

Telangana Goods and Services Tax (Third Amendment) Rules, 2018
G.O.Ms.No. 79 Dated:- 18-4-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 79
Dated: 18-04-2018
NOTIFICATION
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

= = = = = = = =

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

= = = = = = = =

the quantity and description of goods where the goods are sent by one job worker to another or are returned to the 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

= = = = = = = =

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

= = = = = = = =

the provisions of the Act 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

= = = = = = = =

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

= = = = = = = =

The West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2018.
518-F.T.-21/2018-State Tax Dated:- 18-4-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 518-F.T. Howrah, the 18th day of April, 2018
No. 21/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with immediate effect.
2. In the West Bengal Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty structu

= = = = = = = =

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

= = = = = = = =

cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the West Bengal Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four time

= = = = = = = =

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

= = = = = = = =

h books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilization of the grant;
(h) to reject an appli

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM

= = = = = = = =

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

= = = = = = = =

nished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sl.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/ Union t

= = = = = = = =

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

= = = = = = = =

able person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against en

= = = = = = = =

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

= = = = = = = =

The Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt.-II-05 Dated:- 18-4-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: April 18, 2018
In exercise of the powers conferred by Section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, hereby make the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement. (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 89.- The existing sub-rule (5) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, shall be substituted by the following, namely:-
“(5). In the case o

= = = = = = = =

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

= = = = = = = =

7) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent of the amount of integrated tax determined under sub-section (5) of section 54 of the Rajasthan Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act,2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.

= = = = = = = =

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

= = = = = = = =

e a duly authorized officer of the State Government, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of

= = = = = = = =

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

= = = = = = = =

icant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State;
(iii) any agency or organizatio

= = = = = = = =

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

= = = = = = = =

gency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government Section 57 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable.”

= = = = = = = =

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

= = = = = = = =

te of cancellation order
8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government.
Sl.No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice

= = = = = = = =

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

= = = = = = = =

tory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of

= = = = = = = =

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

= = = = = = = =

The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018.
13531-FIN-CT1-TAX-0034/2017-S.R.O. No. 149/2018 Dated:- 18-4-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 18th April, 2018
S.R.O. No. 149/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules) in rule 89, for sub-rule (5), the following sub-rule shall be substituted, namely:-
“(5). In the case of refund on account of inver

= = = = = = = =

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

= = = = = = = =

valent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of Section 54 of the Central Goods and Services Tax Act, 2017(12 of 2017), read with Section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017), shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as an

= = = = = = = =

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

= = = = = = = =

e Government, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reject an applicat

= = = = = = = =

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

= = = = = = = =

y available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State;
(iii) any agency or organization engaged in consumer welfare activitie

= = = = = = = =

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

= = = = = = = =

s an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government Section 57 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable.”
4. In the said rules, in FORM GST ITC-0

= = = = = = = =

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

= = = = = = = =

in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sl.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Centr

= = = = = = = =

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

= = = = = = = =

(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at

= = = = = = = =

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

= = = = = = = =

Amendments in the Notification No. JC(HQ)-1/GST/ 2018/Noti/1/E-way Bill/ADM-8 (Notification No. 15A/2018), dated the 27th March 2018.
15B/2018-State Tax Dated:- 18-4-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 18th April 2018.
NOTIFICATION
Notification No. 15B/2018-State Tax.
No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8.-In exercise of the powers conferred by c

= = = = = = = =

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

= = = = = = = =

The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018.
S.O. 179 Dated:- 18-4-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
Notification
The 18th April 2018
S.O. 179 dated 18th April 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with effect from 18th April, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-
Maximum Refund Amount

= = = = = = = =

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

= = = = = = = =

t, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Co

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

mplainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of2013) or under any other law for the ti

= = = = = = = =

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

= = = = = = = =

ouncil' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the following shall be substituted, namely:-
“** The value of capital goods shall be the invo

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

Johar Ali Proprietor, Super Steel Versus Commissioner of Central Excise, CGST & ST, Indore
Central Excise
2018 (4) TMI 956 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 18-4-2018
Excise Appeal No. 51934 -51935 of 2016 – Final Order No. 51390 – 51391 /2018
Central Excise
Hon'ble Mr. Justice ( Dr. ) Satish Chandra, President And Hon'ble Mr. V. Padmanabhan, Member (Technical)
Shri Sudhir Malhotra, Advocate for the Appellants
Shri R K Mishra, AR for the Respondent
ORDER
Per : Justice (Dr.) Satish Chandra:
The present appeals have been filed against the Order-in-Original No. 27-28/2015-16 dated 29.3.2016.
2. Brief facts of the case are that the appellant is a proprietary concern and engaged in the manufacture of MS bars, MS flats etc. His brother is also having another proprietary firm doing same business but working independently.
3. A search was conducted at the business premises on 29.3.2011. The statements of Shri Anshu Kumar Dubey, Supervisor and pr

= = = = = = = =

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

= = = = = = = =

mall rolling mills in the rented premise. The appellant does not possess any installation capacity to produce such quantity within a period of two months which was presumed by the Department. He also submits that period of dispute is November, 2009 to January, 2011.
5. He read out para 12 of the impugned order wherein it was mentioned that extra payment which appears to have been paid to Mahesh Enterprises for more production of scrap.
6. He submits that it appears meaning thereby that the department was not having any substantial proof but demanded the duty on the basis of merely presumption and assumption.
7. He also submits that the appellant as on 31.3.2011 (after the search), has obtained the registration. It is the submission of the learned counsel that one Shri Gupta, part-time accountant was also working with other entities. He mixed up the vouchers of other firms. Learned Counsel further submits that the factory was closed soon after the search.
8. According to learned Cou

= = = = = = = =

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

= = = = = = = =

ame for the banking authorities.
11. According to the learned Counsel, the sole basis for making the allegation is high consumption of electricity. He submits that there is heavy fluctuations and break down of the electricity during the relevant period, so to restart the furnace, more electricity is required from time to time. Lastly, he made a request to set aside the impugned order.
12. On the other hand, learned representative of the department has justified the impugned order. He submits that the statement of supplier Mr. Imran Khan, partner of M/s. Bombay Scrap, was recorded on 18.1.2011, where he deposed that he was the owner of the plot. As per the agreement, assessee-appellant has paid the electricity bill for the period under consideration. Learned representative also submitted that the bills were submitted before the lower authorities, have proved that the electricity consumption was very high as per the table given in paragraph 18 of the impugned order. He submits that app

= = = = = = = =

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

= = = = = = = =

vouchers were genuine. At the same time, the appellants submitted that fake vouchers were generated to show high turn over for obtaining the loan from the Bank. To this effect, the learned Counsel has produced a copy of the letter dated 15.2.2011 which was addressed to the Senior Branch officer, Vijaya Bank and the same was received in the bank. In the said letter, the appellant has demanded the credit limit of Rs. 150 lakh. Be it as it may. Except these two evidences as mentioned above, no other corroborative evidence was collected by the department. No buyer of the finished goods was found or examined. No vouchers pertaining to raw material supply or inputs was found during the course of search. Other evidence regarding inputs, labour, transport were also not collected by the department. In a number of case laws including Shiv Kripa Ispat Pvt. Ltd. [2009 (235) E.L.T. 623 (Tri. – LB)], it was observed that the clandestine removal is a very serious charge for which substantial evidenc

= = = = = = = =

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

= = = = = = = =

Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
21/2018 Dated:- 18-4-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 21/2018 – Central Tax
New Delhi, the 18th April, 2018
G.S.R. 378 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty str

= = = = = = = =

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

= = = = = = = =

s Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a

= = = = = = = =

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

= = = = = = = =

is presided over by the Chairman or Vice-Chairman and attended by a minimum of three other members.
(6) The Committee shall have powers –
(a) to require any applicant to get registered with any authority as the Central Government may specify;
(b) to require any applicant to produce before it, or before a duly authorised officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, o

= = = = = = = =

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

= = = = = = = =

nt in consumer welfare activities of an applicant;
(l) to make guidelines for the management, and administration of the Fund.
(7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare act

= = = = = = = =

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

= = = = = = = =

in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(c) 'application' means an application in the form as specified by the Standing Committee from time to time;
(d) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(e) 'Committee' means the Committee constituted under sub-rule

= = = = = = = =

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

= = = = = = = =

the date of invoice”;
(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-
“FORM GSTR-10
(See rule 81)
Final Return
1.
GSTIN
2.
Legal name
3.
Trade Name, if any
4.
Address for future correspondence
5.
Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
6.
Reference number of cancellation order
7.
Date of cancellation order
8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
Sr.
No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.

= = = = = = = =

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

= = = = = = = =

4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
(a) Central Tax
(b) State/Union territory tax
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source

= = = = = = = =

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

= = = = = = = =

oaded while filing the details.”;
(v) for FORM GST DRC-07, the following shall be substituted, namely:-
“FORM GST DRC-07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order No. (b) Order date (c) Tax period –
2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
1
2
3
4
5
6
7
8
9
Signature
Name
Designation”.
[F. No.349/58/2017-GST (Pt.)]
(Mohit Tewari)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 1

= = = = = = = =

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

= = = = = = = =

wrong availment of ITC and reversal thereof
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 17-4-2018 Last Reply Date:- 19-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
A dealer availed ITC amounting to ₹ 5.25 Crore of CGST in the month of July 2017 as input tax credit without receiving the goods and also availed the same amount as transitional credit in the month of Sept 2017 in respsect of stock held with the excise invoices. As the ITC credit availed in the month of July 2017 was not available therefore he was asked to reverse the same immediateley. But he reversed the same in the month of February 2018 from the IGST Credit. Moreover he utilized this amount (wrongly credit availed in July 2017) for payme

= = = = = = = =

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

= = = = = = = =

to him
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
(1) NO
(2) Yes. Now interest is chargeable even if taken but not utilized. You have taken and used both wrongly.
(3) Yes.
(4) The dealer will have to pay GST in cash as no credit was legally available to dealer.
In case the dealer deposits due GST along with interest on his own i.e. without show cause notice he will get the benefit of reduced penalty.
Reply By YAGAY AND SUN:
The Reply: We understand that It is very grave offence. Please check the appended News. Chartered Accountant and Excise Officer Arrested for Wrongful IPT Claim worth 52 Crore
A Chartered Accountant and an excise and taxation department officer (ETO), namely Rajesh Arora and Gaurav Bahal h

= = = = = = = =

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

= = = = = = = =

SIKA Block Joining Mortar classified under tariff item 3214 90 90, not eligible for residuary heading 3824, says AAR.
Case-Laws
GST
Classification of goods – SIKA Block Joining Mortar – a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant’s product, namely ‘Sika Block Joining Mortar’ is already specified under tariff item 3214 90 90, heading 3824 does not come into the picture. – AAR
TMI Updates – Highlig

= = = = = = = =

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

= = = = = = = =

Rupam and Pailab Classified as Medicaments Under Heading 3004, Affecting GST Tax Treatment for Skin Disorder Products.
Case-Laws
GST
Classification of goods – skin care preparations – only the products, Rupam (Pimple pack) and Pailab (Anti-crack cream) of the list of their products are offered for treatment or prevention of specific skin disorders – only these products are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975 – AAR
TMI Updates – Highlights, q

= = = = = = = =

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

= = = = = = = =

ITC on canteen
Query (Issue) Started By: – Shankar Nayakar Dated:- 17-4-2018 Last Reply Date:- 24-1-2019 Goods and Services Tax – GST
Got 25 Replies
GST
Dear sir,
we are manufacturing co. and having canteen facility also in co. premises.
third party is cooking here and raise invoice with GST to us., we are paying him with GST.
however company is charging nominal fee from employees.
in this scenario, ITC is eligible or not?
Reply By Alkesh Jani:
The Reply:
Sir, In my point of view ITC is not available.
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Section 17(5) of CGST Act, 2017. Moreover, it has no nexus with the business or furtherance of business.
Reply By Shankar Nayakar:
The Reply:
sir, please refer attached copy of AAR, where it is stated that in GST Scenario, providing of canteen service is called as "outward supply"
http://keralataxes.gov.in/wp-content/uploads/2018/04/C3.531.18_Canteen_Services.pdf
kindly inform, can we avail ITC on that i

= = = = = = = =

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

= = = = = = = =

SETHI:
The Reply:
Valuation under Valuation Rules has to be determined, if an assessee is unable to determine valuation under the Act due to various factors. Rules are not preferred to the Act. Rules are meant for "help" Rules cannot override the Act.
Reply By subramanian vijayakumar:
The Reply:
I endorse sethi ji view he can not claim and avail ITC
It is outdoor catering
Reply By KASTURI SETHI:
The Reply:
ITC in respect of 'Catering (Food and Beverage etc) & 'Works Contract Service' on the same taxable output service is virtually denied.
Reply By CASusheel Gupta:
The Reply:
Issue – Valuation as per Act/Rules
Section 15 (1) on valuation states – The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply
This sub sectio

= = = = = = = =

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

= = = = = = = =

h or as an element of a taxable composite or mixed supply”.
We need to read the exception which allows ITC where inward supply of food and beverages, outdoor catering are used for making outward supply. As such where a banquet hall, sub contracts supply of food and sub-contractor charges GST, the banquet hall can take input.
But the restriction has been put by notification 11/2017, where caterer is charging GST @ 5% he cannot take ITC. Even a caterer can take input if he is charging 18%.
Comments of experts are welcome.
Reply By Himansu Sekhar:
The Reply:
Value addition is not a factor to determine the ITC. No where it has been mentioned. The requirement of the Law has to be observed to get the benefits of ITC. The credit is not allowable when specifically barred under Sec. 11(5).
Reply By JAIPRAKASH RUIA:
The Reply:
Humbly but Surprisingly, when Mr. Sushil Gupta is raising some points clearly producing the provision of the act and rule, most of the expert preferring to give ver

= = = = = = = =

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

= = = = = = = =

their knowledge and experience in respective field of taxation. Due to paucity of time sometimes an expert gives reply in brevity which also serves purpose. When all the experts contribute profusely, the querist gets a very clear picture of the issue. All experts welcome the views of others wherever any expert gives perfect reply. We are thankful to TMI for according such a useful platform where we can express our views based on knowledge, education, and experience and the same are perused by various persons (unlimited number of visitors of this site) not only in India but also abroad.
Reply By JAIPRAKASH RUIA:
The Reply:
Sir, I have high regards for all the experts. I am sorry if I have hurt some one, my intention was not that but to raise the standard of this august platform with it's democratic character.
Reply By uday kumar:
The Reply:
Sir,
I am in consonance with the expert's view that credit is not admissblad, not withstanding that the service is utilised in the co

= = = = = = = =

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

= = = = = = = =

on classification matters. Too many cooks spoil the broth.
There should be only one AAR.
Reply By Rakesh Chitkara:
The Reply:
Reply No.14 / 30 April by Hon'ble Mr Jaiprakash ji Ruia : Emplying the word HEALTHY : Unable to fathom usage in that sentence. Will he kindly elaborate the intent and meaning behind using this word ?
I tried raising standard of debate but failed. Did the next best thing : raised the level of table. Will that suffice Sir ?
Reply By JAIPRAKASH RUIA:
The Reply:
I Apologize to experts. The only intention of the post was that learners like me learn lot of thing from what experts post giving their valuable time and a detailed discussion add experience to us.We know that expert like you get very less time to communicate on such platform but still we expect that you all shower your knowledge and experience. Sir, You have a rich experience in Indirect taxation, I request you to be more active on discussion board and provide guidance to us. I also want to lear

= = = = = = = =

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

= = = = = = = =

Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4
GST
Dated:- 17-4-2018

Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which reads as below:
For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnishe

= = = = = = = =

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

= = = = = = = =

Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.
Case-Laws
GST
Classification of supply – UPS along with the battery – cannot be held as naturally bundled – The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. – AAR
TMI Updates – Highlights, quick notes, marquee, annotation, news

= = = = = = = =

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

= = = = = = = =