Goods and Services Tax

Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u/s 9(3) and Section 5(3) IGST Act.
Case-Laws
GST
The Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act

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Overseas Education Advisory Services in India Subject to GST; Not “Export of Services” Per IGST Act Section 2(6)(iii).
Case-Laws
GST
Overseas Education Advisory services – promotion of courses of foreign universities among prospective students – The place of supply is the territory of India – As the condition under section 2(6)(iii) of the IGST Act is not satisfied – The activity does not qualify as “Export of Services” – AAR
TMI Updates – Highlights, quick notes, marquee, annot

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State Authorities Can Enforce CGST/IGST Provisions, Not UPGST, in Inter-State Trade Per IGST Act Section 20(xv) Compliance.
Case-Laws
GST
Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can also enforce the provisions of C.G.S.T. Act 2017 or I.G.S.T. Act 2017, but it does not mean that they can apply the provisions of U.P.G.S.T. Act 2017 or Rules made thereunder to cases

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Migration to Regular from composition scheme
Query (Issue) Started By: – Vivek anandhan Dated:- 17-4-2018 Last Reply Date:- 18-4-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert
We are now in composition category in GST. now we want to migrate to Regular category. Whether we can take credit on stock in which GST paid. In case of credit eligible please inform what form need to be filed.
Regards
Vivekanandhan
Sunbeam Generators Pvt Ltd
Reply By KASTURI SETHI:
The R

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sale of exempt goods liable to tax for composition dealer
Query (Issue) Started By: – prasanna Hegde Dated:- 17-4-2018 Last Reply Date:- 20-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
whether composition dealer is required to pay tax on sale of exempted goods along with taxable goods @ 1% kindly inform
Reply By Alkesh Jani:
The Reply:
Sir, in my point of view, Yes you are required to pay GST on each bill of supply. You are also required to pay tax in terms of Rules 5(*d) and (e) of the CGST Rules, 2017.
Reply By KASTURI SETHI:
The Reply:
As per Section 10(1)(a) of CGST Act, 2017, the tax will be charged on one percent of the turnover in State or turnover in Union Territory in case of a manufacturer.
The definitio

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What is the VAT/ service tax rate ?
Query (Issue) Started By: – Arijit Das Dated:- 17-4-2018 Last Reply Date:- 17-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
In June we paid a facilities & upkeep fee with the hostel rent. That facilities fee had vat or service tax ? What was the amount, because we don't have the receipt. Our college is now charging 18% GST on the 15000 facilities charge i.e 2700. What should be the actual payable after deducting the VAT/service tax we have already paid.
Reply By Ganeshan Kalyani:
The Reply:
Sir, three instances are to considered to arrive at the rate. Service provided , invoice raised and money paid. If two of the instances are before GST then erstwhile tax rate will be applicab

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SERVICE OF NOTICES UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 17-4-2018

The statutory provisions for service of notices etc in certain circumstances are provided in section 169 of the CGST Act, 2017.
Methods of Service of Documents
Various methods of service of any decision, notice, order, summon or any other communication under the Act or Rules have been provided in section 169, are as follows:
(a) By giving or tendering it directly or through a messenger or courier to the addressee or the taxable person or to his manager or to person duly authorized or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or
(b) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any

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ial pronouncements under erstwhile law are relevant :
* In Saradha Travels v. CST, Chennai 2014 (7) TMI 884 – MADRAS HIGH COURT it was held that pasting adjudication order on premises of assessee under a Mahazar before two independent witnesses, when assessee was not available in premises and premises was also locked, is a valid service under section 37(1)(b) of Central Excise Act, 1944.
* In Saral Wire Craft Pvt. Ltd v. CC, CE & ST 2015 (7) TMI 894 – SUPREME COURT where adjudication order was served on kitchen boy of the assessee, it was held to be not a proper service. As per section 37C of the Central Excise Act, 1944, notice must be served to the person for whom it is intended or his authorized agent under proof of acknowledgment. It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The judgment lays down the pre-requisite for issuance of notice. Any notice

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tment served notice at correct address of assessee, but it was returned by the postal authorities with the remark, that the addresses refused to accept the notice. It was held that there was no dispute about his identity, so it amounted to sufficient and adequate service of notice i.e., deemed to be served.
What documents require service
Service may be required in relation to any of the following :
(a) Any decision
(b) Any order
(e) Other communication such as letter of enquiry, notice of hearing, seeking details or information, audit report, recovery notice etc.
These terms have not been defined but shall take their meanings under General Clauses Act. Such communications are required for administration of the tax law under various provisions.
When deemed to be served
Every decision, order, summon, notice or any communication shall be deemed to have been served to the addressee on the date on which it is tendered or published or a copy thereof is affixed in the manner as prov

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ending order by speed post was held to be a valid compliance with section 37C of Central Excise Act, 1944. Hence, where assessee had not given forwarding addressing for communication, envelope was returned back undelivered and revenue made an attempt to serve assessee by pasting order on factory gate, it was considered to be valid compliance.
* In Jay Balaji Jyoti Steels Ltd. v. Cestat, Kolkata ( 2015 (1) TMI 859 – ORISSA HIGH COURT where order was sent by speed post, it was held that post office issues receipt for both – by registered post and by speed post. Hence, both have to be treated as registered post in view of section 28 of Indian Post Office Act, 1898. Only difference between the two is that charges payable are normally higher for 'speed post' for delivery at an early date. Further, insertion of 'or by speed post with proof of delivery' after the words 'sending it by registered post with acknowledgement due' in section 37C(1)(a) of Central Excise Act

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M/s Tekno Valves Versus Commissioner of CGST & Central Excise, Kolkata.
Central Excise
2018 (8) TMI 398 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 17-4-2018
Appeals No. E/75592/2018 – FO/A/76398/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri Sourabh Bagaria, Advocate for the Appellant (s)
Shri D. Halder, A.C. (AR) for the Respondent (s)
ORDER
Per Shri P. K. Choudhary :
This is the second round of litigation before the Tribunal. In its earlier order, the Tribunal had remanded the matter for denovo adjudication.
2. Briefly stated, the facts of the case are that the appellant is a manufacturer of gas valves classifiable under chapter 84 of the First Schedule to Central Excise Tariff Act, 19

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respective transporters and that the appellant has all along stated the credit availed in its statutory returns and therefore, the department had knowledge of the credit being availed by the appellant.
4. The ld. AR for the Revenue reiterated the findings of the lower authorities.
5. Heard both sides and perused the appeal records.
6. For proper appreciation of the facts, the relevant para of the Tribunal's earlier order is reproduced:-
“I find that it is not in dispute that requisite document was neither produced before lower adjudicating authority nor before the Ld. Commissioner (Appeals). In these circumstances they are required to be examined. In view of the above, the case is remanded to the lower adjudicating authority to decide

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above.”
7. I find that this issue has been settled by the decision of the Hon'ble Karnataka High Court in the case of Commr. v. ABB Ltd. reported as 2011 (23) STR 97 (Kar.), where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008. I note that the decision of the Hon'ble Calcutta High Court in the case of Commissioner of Central Excise v. M/s Vesuvious India Ltd. reported as 2014 (34) S.T.R. 26 (Cal.) is in favour of the Revenue. However, the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Belgaum v. M/s Vasavadatta Cements Ltd. in Civil Appeal Nos. 11710/2016 has put this issue to rest. The Hon'ble Supreme Court held that the benefit of credit was

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M/s. Prakash Agencies Versus CST, Chennai (presently as The Commissioner of GST & CE Chennai South Commissionerate)
Service Tax
2018 (7) TMI 267 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-4-2018
ST/MISC/41102, 41216/2017 & ST/408 – 409/2011 – FINAL ORDER No. 41119-41120/2018
Service Tax
Smt. Archana Wadhwa, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri Shaikh Abool Samad Ahmad, C.A, For the Appellant
Shri A. Cletus, ADC (AR) For the Respondent
ORDER
Per: Archana Wadhwa
The miscellaneous applications for change of cause title have been filed by the Revenue due to change in the jurisdiction of the appellant and change in address of the respondent. The present jurisdiction and add

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e tax in respect of the same.
3. We find that the issue is no more res integra and stands settled by the Hon'ble Supreme Court in the case of UOI & Others Vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. – 2018 (3) TMI 357 -SC. The said decision stands followed by this Bench of the Tribunal in the case of CCE Salem Vs. M/s. Mukesh & Associates, vide Final Order No. 40801 – 40804/2018 dated 15.03.2018, laying down that no demand can sustain in respect of reimbursable expenses.
4. By following the above decisions, we set aside the impugned orders and allow both the appeals with consequential reliefs to the appellants.
5. Miscellaneous applications are also get disposed of.
(Order dictated and pronounced in the open court)

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M/s. L & T Howden Limited Versus Commissioner (Appeals), GST and Central Excise – Surat-I
Service Tax
2018 (6) TMI 1197 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 17-4-2018
ST/10480/2018-SM – A/10883/2018
Service Tax
Dr. D. M. Misra, Member (Judicial)
For Appellant (s) : Shri Jigar Shah, Advocate
For Respondent (s): Shri Jeetesh Nagori, AR
ORDER
Per : Dr. D. M. Misra
Heard both sides.
2. This is an appeal filed against the order-in-appeal No. CCESA-SRT (APPEAL)PS-178/2017-18 dated 13.11.2017 passed by Commissioner (Appeals), GST, and Central Excise-Surat.
3. The short issue involved in the present Appeal is: whether the appellant are entitled to Cenvat credit of service tax paid on 'Garden Mainten

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-req.
11/2018 Dated:- 17-4-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P. ESTATE: DELHI-02
F. No. 3(155)/Policy-GST/2018/58-63
Dated: 17/04/2018
CIRCULAR No. 11/2018
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-req.
Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Govt. of India has issued Circular No. 39/13/2018-GST dated 03/04/2018 regarding setting up of an IT Grie

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le glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the taxpayer to comply with the due process of law.
These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of

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M/s Vasu Construction Company Versus Commissioner of Goods and Service Tax, Panchkula
Service Tax
2018 (5) TMI 1361 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 17-4-2018
Appeal No. ST/60117/2018 – A/62238/2018-SM[BR]
Service Tax
Mr. Ashok Jindal, Member (Judicial)
Shri. R.R. Yadav, Consultant- for the appellant
Shri. Vijay Gupta, AR- for the respondent
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein the refund claim has been rejected as time barred.
2. The facts of the case are that the appellant provided services of construction to Haryana State Housing Board and did not pay service tax thereon. It was alleged that the appellant is providing taxable service to Haryan

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ate of Haryana & Others reported in 2016 (44) STR 195 (P&H) as held that the State Housing Board of Haryana is a Governmental authority and no service tax is payable on any service provided to them. But the appellant was not part of the said case, therefore, they are not entitled for refund claim. Against the said order, the appellant is before me.
4. The ld. Counsel for the appellant submits that the ld. Commissioner (A) has fell an error holding that the appellant was not part of the order of the Hon'ble High Court in the case of Bharat Bhushan Gupta & Company (Supra), in fact, the appellant was also one of the petitioner in the said case Civil Writ Petition No. 21082/2015 and the same is the part of that order. Therefore, the rejection

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Punjab and Haryana, in the case of the appellant themselves deciding that they are not liable to pay service tax on 11.08.2016, whereas, the refund claims were filed by the appellant on 11.05.2016, which is prior to the decision of the Hon'ble High Court of Punjab and Haryan. In that circumstances, it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances, the assessee's entitled to file refund claim within one year from the date when the dispute has been settled by the higher forum. Admittedly, in this case the Hon'ble High Court of Punjab and Haryan, in appellant's ow

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M/s Imperial Auto Industries Ltd. Versus Commissioner of CGST, Gurugram
Central Excise
2018 (5) TMI 1354 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 17-4-2018
Appeal No. E/60071/2018 – A/62240/2018-SM[BR]
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri. Amrinder Singh, Advocate- for the appellant
Shri. G.S. Dhillon, AR- for the respondent
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein interest on delayed refund has been rejected by the authorities below.
2. The facts of the case are that on persuasion of the department is that the appellant is not entitled to avail cenvat credit. The appellant reversed an amount of Rs. 5,92,815-/ under protest and filed the r

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he appeal of the appellant before me is with regard to the claiming interest on the delayed refund of Rs. 5,92,815/- after three months from the date of filling the refund claim i.e. 22.01.2014 till its realization. Both the authorities below have rejected the claim of interest on the premise that as refund claim has been sanctioned in pursuant to the order of the Commissioner (A), therefore, they are not entitled to claim interest for the earlier period. Against the said order, the appellant is before me.
3. The ld. Counsel for the appellant submits that the issue has been settled by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. reported in 2011 (273) ELT 3 (SC), therefore, the appellant is entitled for claim of interest

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tories Ltd. (Supra) is not applicable to the facts of this case, in that circumstances, the appeal is to be dismissed.
5. Heard the parties and considered the submissions.
6. After appreciating the arguments advanced by both the sides, I find that the short issue involved in the matter is that whether the appellant is entitled to claim interest after three months from the date of filling the refund claim till its realization or not?
7. The same issue was decided by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. (Supra), wherein, it has been held that the assesseee is entitled to claim interest on delayed refund after three months from the date of filling the refund claim till its realization. The sole contention of the l

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CCT, Guntur GST Versus Andhra Pradesh Granites Midwest Pvt. Ltd.
Central Excise
2018 (5) TMI 863 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 17-4-2018
Appeal No: E/30085/2018 – A/30505/2018
Central Excise
Mr. M.V. Ravindran, Member(Judicial)
Shri Guna Ranjan, Superintendent/AR for the Appellant.
None for the Respondent.
[Order per: Mr. M.V. Ravindran]
1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS- 003-APP-050-17-18, dated 29.09.2017 and filed by Revenue. Notices were open both appellant and respondent along with appeal memorandum.
2. On perusal of records, it transpires that the issue lies in narrow compass, accordingly the appeal is taken up for disposal even in the absence of any

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cleared for exports through the third party has to be considered as exports and has to be included for computing total turnover of exports.
4. Ld. DR submits that the findings of the first appellate authority are not correct; that the exports made during the quarter shall be the goods exported by the Respondent and submits that the first appellate authority has recorded that the respondent did not produce the bank realisation certificate of the exports. It is his submission that the matter may be remanded to the lower authorities.
5. On due consideration of the submissions made, I find there is no dispute as to the fact that respondent cleared the goods manufactured by them for export through third party. The findings of the first appell

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(Tri.-Bang.)
(b) CCE&Cus, Nashik Vs Sipra Engineers Pvt Ltd 2007(217) elt 239 (Tri.- Mumbai)
(c) Meghdoot Pistons Pvt Ltd Vs. CCE Kanpur 2011(263) ELT 610 (Tri.- Del.)
I perused the aforesaid case laws and observed that the above case laws relied upon by the appellants are strongly in support of their contention and are applicable to the present facts of the case.
5.4 Further, it is stated in the impugned order that as the assessee has failed to submit proof of receipt of foreign exchange in respect of third party exports, the value of third party exports have not been considered for computing export turnover. I opine that the plea of the appellant to consider value of such exports for computation of export turnover is to be all

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CCT, Guntur GST Versus The Andhra Sugars Limited
Central Excise
2018 (5) TMI 862 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 17-4-2018
APPEAL No. E/31161/2017 – A/30506/2018
Central Excise
Mr. M.V. Ravindran, Member(Judicial)
Shri Arun Kumar, Dy. Commissioner/AR for the Appellant.
Shri N. Anand, Advocate for the Respondent.
[Order per: Mr. M.V. Ravindran]
1. This appeal is filed by Revenue against Order-in-Appeal No. GUNEXCUS- 000-APP-048-17-18, dated 30.06.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding reversal of an amount equivalent to 6% of the value of goods cleared as exempted from the factory premises of the respondent.
4

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by following the Final Order of this Bench A/30944 to 30949/2016, dated 26.09.2016 in this assessee's own case.
5. It is the case of Revenue in this appeal that the final order dated 26.09.2016 would have been challenged before the higher authorities but due to new monetary limit policy of the Govt. of India, it was not done so; that the goods which are cleared i.e. sulphuric acid, were undisputedly cleared without payment of duty and the provisions of CENVAT credit Rules, more specifically Rule 6 (2) would apply in its full force and the demand of 6% of the value of the exempted goods should be confirmed.
6. After hearing the submissions made by both sides, I find that this Bench in the Final Order dated 26.09.2016, for the period Septe

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case of Revenue any further, as I find in the case in hand that identical issue of the supply of sulphuric acid of the very same appellant has been considered by this Bench and taken a view that Central Excise Tariff under chapter X procedure does not entitle the Revenue to the demands of amount equivalent to 6% of the value of the goods so cleared, while in the case of Atlas Automotive Components Pvt. Ltd., (supra), there was a factual finding that the petitioners, initially were reversing the CENVAT credit on the inputs contained in the finished goods cleared under Chapter X procedure and abruptly shifted their stand refusing to reverse such CENVAT credit, it is for that reason the demands were raised. The facts are clearly different tha

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CCT Guntur GST Versus The Andhra Sugars Limited
Central Excise
2018 (5) TMI 861 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 17-4-2018
Appeal No.- E/31162-31165/2017 , E/31210-31211-2017 – A/30507-30512/2018
Central Excise
Mr. M.V. Ravindran, Member(Judicial)
Shri Arun Kumar, Dy. Commissioner/AR for the Appellant.
Shri N. Anand, Advocate for the Respondent.
 [Order per: Mr. M.V. Ravindran]
1. All these appeals are filed by Revenue against Orders-in-Appeal Nos. GUN-EXCUS-000-APP-059-17-18, dated 18.08.2017; GUN- EXCUS-000-APP-060-17-18, dated 18.08.2017; GUN-EXCUS-000-APP- 061-17-18, dated 18.08.2017; GUN-EXCUS-000-APP-075-17-18, dated 26.09.2017; GUN-EXCUS-000-APP-076-17-18, dated 26.09.2017.
2. He

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M/s Mazda Exports (India) Versus Commissioner, GST, Ludhiana
Central Excise
2018 (4) TMI 1451 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 17-4-2018
E/60112/2018 – FINAL ORDER NO: 62239/2018
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri. Sudeep Singh, Advocate- for the appellant
Shri. Vijay Gupta, AR- for the respondent
ORDER
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein goods has been seized and confiscated, thereafter, allowed to be redeemed on payment of redemption fine and penalty.
2. The facts of the case are that the appellant is manufacturer of tractor parts and agricultural implements parts under the brand name of 'Five Star Super Spares'. As Five Sta

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ive Star Super Spare' which is not similar to 'Five Star' and 'Five Star Super Spare is the brand of the appellant only, therefore, they were entitled to avail benefit of SSI exemption. Ín alternate, it is submitted by the ld. Counsel for the appellant is that all goods are meant for export and the appellant is exporting the said goods, therefore, they are not liable to pay duty on the said goods, hence, they cannot be seized. It is further submitted that out of the total goods seized having value of Rs. 4,76,080/, the value of the goods which are of agriculture implements is 2,83,192/- on which no duty is payable and after allowing the abatement, the value of goods on which duty is payable of Rs. 1,35,022/-. In that circumstance, th

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peal is taken up for consideration only on the issue of imposition of redemption fine and penalty.
7. As the appellant is using the brand name of third party and not paying duty thereon, in that circumstances, the goods are held liable for confiscation. Although, the appellant is exporting the said goods but the appellant has not followed any procedure i.e. payment of duty, and claiming the rebate claim or goods have been exported under bond. In that circumstance, I hold that the goods are liable for confiscation.
8. Further, I find that the fact is on record that out of total value of the goods of Rs. 4,76,080/- the goods worth Rs. 2,83,192/- are agriculture equipments on which, no duty is payable by the appellant. In that circumstances,

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Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the GST portal.
13T of 2018 Dated:- 17-4-2018 Maharashtra SGST
GST – States
Office of the-
Commissioner of State Tax
8th floor, Vikrikar Bhavan,
Mazgaont Mumbai – 400010.
TRADE CIRRCULAR.
Sub: Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the GST portal.
Trade Circular No. 13T of 2018
Background and scope
1. Department of Revenue, Government of India vide a circular No. 39/13/2018 dated 3rd April 2018 has put in place an IT -Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be g

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er who have allocated to the Maharashtra State Tax Department. Therefore. to streamline the procedure of IT-Grievance redressal, a taxpayer, who could not comply for any submission on the GST portal due to technical glitches is required to make an application to his Nodal Officer in format prescribed as Annexure 1 through Physical application or by mail (Details of the Nodal officer far tax payer is available on www.mahagst.gov:in). Taxpayer shall file separate application for Grievances in respect of individual issue, The said application shall be accompanied by necessary evidences to establish that a bona fide attempt, to comply with the due process Of law, was made by the taxpayer. The evidences may include either
(i) screen-shots of th

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essal made to nodal officer may apply to respective locational or Divisional Supervisory authority.
4. However, facility under this mechanism shall not be available to the cases where non-compliances are due to the reasons other than technical glitches like non-availability of internet, problem of individual taxpayer or any other localized problem. If the issue/problem is due to some legal/procedural reason the same is not come into ambit of IT Grievance Redressal Mechanism.
(Rajiv Jalota)
Commissioner of State Tax,
Maharashtra State
ANNEXURE-1
Application for Redressal of difficulties faced due to technical glitches on the GST portal
Sr. No.
Particular
Details
1.
GSTIN / PID Number of the Taxpayer
2.
Registration number of

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Goods received for repair from customer
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 16-4-2018 Last Reply Date:- 27-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have manufacture pharma machine registered under GST
Our customer has sent some part for repairing under delivery Challon
NOW the repairing work will take place at our vendor place where goods to be delivered by us.
We have sent the same goods on our letter while declaring value for transit purpose along with the customer delivery Challon to that vendor who is doing repairing job.
After repairing job is done that vendor deliver goods on challon with their service invoice which is raise in our name.
After receiving the repaired goods from ve

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r repair by the downstream repairing centres? What is the tax liability?
Answer: The defective parts shall be sent for repair on a delivery challan accompanied by such e-way bill as may be prescribed. GST shall be chargeable on the repair amount, including the cost of parts, charged by the repairing centre.
Question 21: An Original Equipment Manufacturer (OEM) has an obligation to provide repair services to their customers in the warranty period. This activity is outsourced by OEM to 'D', who bills the OEM for the services he provides to the customer. What is the tax liability of 'D'?
Answer: 'D' is providing service to the OEM. GST is payable on the value of any supplies made by 'D' to OEM i.e. in respect of bills raised by 'D' on the O

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NOW the repairing work will take place at our vendor place where goods to be delivered by us.
We have sent the same goods on our letter while declaring value for transit purpose along with the customer delivery Challon to that vendor who is doing repairing job.
After repairing job is done that vendor deliver goods on challon with their service invoice which is raise in our name.
B. After receiving the repaired goods from vendor we will raise our service invoice to customer as agreed and send goods to customer along with their challan copy.
Please advice whether the above procedure under GST is correct or we have to any other precaution under the above procedure.
Please note that we have not issue any challan when the goods send to our

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Tax liability on stock transfer due to change in business constitution
Query (Issue) Started By: – DINESH TIWARI Dated:- 16-4-2018 Last Reply Date:- 8-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Sir
If i change a proprietorship business into the partnership business under GST; there is neither change in Place of Business nor any Closing Stock or Plant and Machinery moved from their places.
So i want to ask that, is there any immediate liability of GST on Plant and machinery and Closing Stock imposes on previous firm.
Please guide me on it.
Reply By YAGAY AND SUN:
The Reply:
going concern does not attract taxes.
Reply By Ganeshan Kalyani:
The Reply:
GST is PAN based. If PAN is same then there is no change liabi

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REFUND OF INPUT CREDIT FOR EXPORTERS
Query (Issue) Started By: – rohit patodi Dated:- 16-4-2018 Last Reply Date:- 18-4-2018 Goods and Services Tax – GST
Got 3 Replies
GST
what would be my adjusted turnover and net ITC in case of refund of input tax credit availed on inputs in case of exporters. For eg., an exporter has exported goods on LUT worth rs 2500000 in July period and in the same period he has done taxable sale within state worth rs 500000 and tax is ₹ 12500 cgst and sgst. So Total sale would be 3000000 rs. He has total input on purchases amounting to ₹ 150000 cgst and sgst. Thus input left at the end of the tax period at the end of the month is 150000-12500 i.e 137500.
In this case, how can I calculate adj

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For Charitable trust 12AA
Query (Issue) Started By: – Sanjay Chaturvedi Dated:- 16-4-2018 Last Reply Date:- 28-9-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Our association is exempted under 12AA we are doctors organize conference for advancement of knowledge. which is covered under B and C below.
(advancement of educational programmes or skill development relating to:
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;)
We collect Money for organizing such educational activity as follows –
1) Registration Fees from Doctors
2) Unrestricted Educational Grant from Pharma and Surgical Companies in lieu of providing Space to provide knowledge to the Doctors about their recently launched products.
3) Accompanied person Registration fees
We spent these collection on
1) Venue Arrangement
2) Dinner/Lunch and other activities incl

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the term “charitable activities' which has been defined in the notification as under “charitable activities” means activities relating to –
(i) public health by way of, –
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability;
(II) persons afflicted with HIV or AIDS;
(III) persons addicted to a dependence- forming substance such as narcotics drugs or alcohol; or
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion, spirituality or yoga;
(iii) advancement of educational programmes or skill development relating to, –
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;
(iv) preservation of environment including watershed, forests and wildlife.
This notification makes the exemption to charitable trusts available fo

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,
I concur with the views of the experts. However, you must go through the following circular issued by CBEC:-
GST on Charitable and Religious Trusts
Reply By Sanjay Chaturvedi:
The Reply:
Dear Sir, (Mr. ALKESH JANI)
As I understand that you are not clear about our activity – that I again clarify
1) We are Association of Doctors
2) We are exempt under 12AA
3) We have our annual conference where we discuss and enhance our knowledge – which not limited to physically or mentally abused and traumatized persons; persons over the age of 65 years residing in a rural area but cover these topics too, which are covered in the definition.
Now we receive money from Doctors – members and non members – as Registration fees for covering partial expenditure
We receive unrestricted educational grant from Companies which in turn provides education in the pre defined areas.
We spent on Hotels, for venue and Food
on transportation of delegates
which activity we must charge with GST and which

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are prone to Audit by the department. The terms and conditions of agreement with pharma cos. are very crucial in this aspect.
Reply By Tushar Barad:
The Reply:
We have received financial assistance request from UNRESTRICTED EDUCATION GRANT to support educational preconference workshop organized by XXXX Medical Center Trust hospital which is registered since inception in 2012 with both CIT(Exemptions) Kolkata and CCIT(Exemptions) New Delhi.
They have tax exemption under section 80G as per Income Tax website.
Do they also have to be registered as Charitable Trust Section 12AA?.. as per the question asked above?
We are private company supporting them for carrying out the educational activity, and we are not renting any space, booth or hiring any immovable property from them. In such case : simple agreement as per template provided here : http://www.ebap.org/images/files/4-Template_contract_Unrestricted_Grant_Agreement_and_equipment_LEE.docx …is sufficient for tax compliance?
Do we

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E-waybill preparation and various legal aspects involved
Query (Issue) Started By: – Yatin Bhopi Dated:- 16-4-2018 Last Reply Date:- 16-4-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Our goods are moved in tankers and trucks and invoice is generated only after goods are loaded in the vehicle which is arranged by us in case of door delivered supply and by customer in case of ex-works supply. Since all details required for generating e-waybill is available with us it is always convenient and fastest method to generate e-waybill at our place whether ex-works supply or door delivered supply.
Further, our many customers are not agreeing to take responsibility to generate E-waybill even though they are arranging transport, sa

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ll even though it is not our responsibility.
* In the above situation if we generate e-waybill what type of liability we might face since we are preparing e-waybill
* In case of ex. works supply by us if by chance vehicle leaves our factory without e-waybill then who will be penalized / prosecuted under GST Act.
* In case or Ex. works purchases by us whether we have to prepare E-waybill
* In case for any reason in case of ex- works supply by us, where we have generated e-waybill and goods have been retained by GST authority, will they held us responsible?
Reply By Ganeshan Kalyani:
The Reply:
1. Yes , you can generate e-way bill. Infact either supplier, Customer or transport can generate e-way bill.
2. Supplier is liable to pay

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GST credit on pre Emi interest/assured rental/late possession penalty as special discount after supply of services us15(3)(b) of CGST act.
Query (Issue) Started By: – aditya Kumar Dated:- 16-4-2018 Last Reply Date:- 4-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
If we pay as per agreement to sale, monthly pre Emi interest/assured rental/late possession penalty on sale of under construction flats to customers, Can we reverse GST by issuing credit note on pre Emi interest/assur

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M/s Parryware Roca Pvt. Ltd. Versus CCE&CGST, Alwar
Central Excise
2018 (5) TMI 1201 – CESTAT NEW DELHI – 2018 (363) E.L.T. 1000 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 16-4-2018
Ex. Appeal No. 50022 of 2018 – A/51411/2018-EX[DB]
Central Excise
Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical)
Sh. Alok Kothari, Advocate for the appellant
Sh. M. R. Sharma, AR for the Respondent
Per: V. Padmanabhan:
The present appeal is filed against the order-in-appeal No. 202 (SM)CE/JPR/2017 dated 13.09.2017 passed by the Commissioner (Appeals), Central Excise and Central Goods & Service tax, Jaipur-I.
2. Brief facts of the case are that the appellants are engaged in the manufacture of '

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ch moulds and dies. Accordingly, demand of Central Excise was raised and penalty was also imposed. Being aggrieved, the present appeal is filed by the appellant.
3. With this background, we heard Sh. Alok Kothari, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Revenue.
4. It is the submission of the ld. Counsel that the goods i.e. moulds and dies are eligible for exemption under Notification No. 67/1995. He submitted that only after the moulds and dies have become junk the same were cleared to the customer. He argued that on such clearance no duty will be payable as has been held by the Tribunal in the case of Elcon Clipsal India Ltd. vs. CCE, Ahmedabad-I -2002 (146) ELT 360 (Tri. Del.).
5. Ld. AR appearing for the

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home consumption. The monetary consideration has also been received by the appellant on which VAT stands paid. We are of the view that moulds and dies will enjoy such exemption only as long as such goods remain within the factory of the appellant. At the time of clearance of such goods to the customer, the goods are liable to payment of duty, on the transaction value and the benefit of Notification No. 67/95 will not be available at the time of such clearance. We have also perused the case law cited by the ld. Counsel. We note that the facts of that case are different and hence will not be application to the facts of the present case.
7. In the result, the impugned order is upheld. Appeal filed by the appellant is dismissed.
(Dictated an

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