Goods and Services Tax – Page 485

M/s Birla Tyres Versus Commissioner of CGST & Central Excise, BBSR I

M/s Birla Tyres Versus Commissioner of CGST & Central Excise, BBSR I
Central Excise
2018 (7) TMI 417 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 25-5-2018
Ex. Appeal No.75340/18 – FO/75163/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri P.K. Saha, C.A. for the Appellant (s)
Shri S.S. Chattopadhyay Supdt. (A.R.) for the Respondent (s)
ORDER
Per Shri P.K. Choudhary:
The present appeal is filed by the Appellant against the Order-in-Appeal No.09/CE/BBSR-GST/2017 dated 30.10.2017 passed by the Commissioner (Appeals) of Central Excise, CGST, Customs, BBSR.
2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture and sale of tyres, tubes and flaps classifiable under chapter 40 of the First schedule to the Central Excise Tariff Act, 1985. On 25.10.2005 a fire broke out in the factory of the appellant, specifically on the floor storing chemicals, causing damage to the plant and machinery and raw material. On

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ondition for admitting the appeal of the appellant. Against this stay order, the appellant filed a writ petition before the Hon'ble High Court of Orissa, which was dismissed. The appellant further filed a Special Leave Petition before the Hon'ble Supreme Court against the order of the Hon'ble High Court of Orissa. Before the matter got listed before the Hon'ble Supreme Court for hearing, the Commissioner (Appeals) passed an order dated 22.02.2011 rejecting the appeal of the appellant on the ground of non-compliance of the order of pre-deposit. On appeal, the Tribunal vide order dated 16.05.2013 remanded the matter back to the Commissioner (Appeals) since the matter had not been decided on merits. The Commissioner (Appeals) upheld the adjudication order. Aggrieved by the order of the Commissioner (Appeals), the appellant has filed this appeal before the Tribunal.
3. Heard both sides and perused the appeal records.
4. The ld. Counsel for the appellant submitted that sin

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ed that raw material amounting to Rs. 2,41,40,299/- was destroyed in the fire and the assessable value of extra stores and spares damaged in the fire was Rs. 1,84,83,828/-. Therefore, the total amount that the appellant was required to reverse was Rs. 69,56,258/- computed @16.32%. However, the appellant had reversed only Rs. 33,20,536/- and therefore, there was a short-reversal of credit of Rs. 36,65,722/-.
6. On perusal of records, I find that the appellant has relied upon the Block Addition register and Chartered Accountant's certificate which was issued based on the Block Addition register to convince the Bench that the capital goods in question were procured prior to 01.03.1994. I find that the contention of the appellant cannot be accepted based on this evidence alone, and that the appellant has failed to produce any further evidence in this regard. However, I note that the Hon'ble Supreme Court in the case of Auto Ignition Ltd. (supra) has held that the onus of proof of

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MAHESH, S/O. PADMANABHA PILLAI Versus THE ASSISTANT COMMISSIONER (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, THE STATE TAX OFFICER (IB) -1, KOLLAM, THE STATE TAX OFFICER 1 CIRCLE, GST COMPLEX, ASRAMAM, KOLLAM, SRI. M.S. VIJAYA

MAHESH, S/O. PADMANABHA PILLAI Versus THE ASSISTANT COMMISSIONER (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, THE STATE TAX OFFICER (IB) -1, KOLLAM, THE STATE TAX OFFICER 1 CIRCLE, GST COMPLEX, ASRAMAM, KOLLAM, SRI. M.S. VIJAYAKUMAR, VIJAYAKUMAR PROVISION STORES, THIRUVANANTHAPURAM AND THE STATION HOUSE OFFICER PARASSALA POLICE STATION, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (7) TMI 232 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 25-5-2018
W.P. (C) No. 13405 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Adv. Sri. B. Mohanlal
For The Respondents : Sr Government Pleader Smt. M.M. Jasmine
JUDGMENT
Ext.P1 notice issued by the first respondent under secti

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Haryana Goods and Services Tax (Sixth Amendment) Rules, 2018.

Haryana Goods and Services Tax (Sixth Amendment) Rules, 2018.
54/GST-2 Dated:- 25-5-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO.54/GST-2,
DATED 25-5-2018
In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Haryana Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) They shall be deemed to come into force with effect from the 18th day of April, 2018.
2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), 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:-

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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 Government shall be subject to audit by the Principal Accountant General, Haryana.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet at such

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nts, 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 alongwith 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

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able in the Fund;
(c) 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) making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) 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 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 Legislature of the State;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, reg

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ified 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 Haryana Goods and Services Tax Act, 2017 (19 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-03, after entry 5 (e),

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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
Central Tax
State/ Union

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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

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Notified Authority To Conduct Examination Of Gst Practitioners.

Notified Authority To Conduct Examination Of Gst Practitioners.
NO.07/2018 [RC.46/2018/TAXATION/A1 Dated:- 25-5-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
NOTIFICATION NO.07/2018 [RC.46/2018/TAXATION/A1],
DATED:25.05.2018
In exercise of the powers conferred by section 48 of the Tamil Nadu Goods and Services Tax Act, 2017 (TN Act No.19 of 2017) read with sub-rule (3) of rule 83 of

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Regarding Guidelines for Refund Processing under the HGST Act -Standard Operating Procedure for manual application and processing.

Regarding Guidelines for Refund Processing under the HGST Act -Standard Operating Procedure for manual application and processing.
1645/GST-III, 1646/GST-III, 1647/GST-III Dated:- 25-5-2018 Haryana SGST
GST – States
Excise & Taxation Commissioner,
Haryana, Panchkula.
Memo No. 1645/GST-III,
dated: 25-05-2018
Order
Subject: Regarding Guidelines for Refund Processing under the HGST Act -Standard Operating Procedure for manual application and processing.
MEMORANDUM
Please find enclosed herewith a copy of guidelines regarding refund under HGST Act -Standard Operating Procedure for manual application and processing on the basis of various relevant provisions under HGST Act, Rules, Notifications and Circulars. It is requested to bring this to the knowledge of all the assessing authorities working under your control for their information and necessary action.
Endst. No. 1646 GST-III, Panchkula, dated the 25-05-2018
A copy alongwith a copy of guidelines regarding refund under

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for manual
application and processing
Prepared by:
Excise & Taxation Department
Govt. of Haryana
INTRODUCTION
Efficient Processing of refunds is extremely critical for any tax
administration in view the fact that any inefficiency in relation thereto may
stress the capital inflow of the whole economic cycle. On the other hand, it is
imperative upon the tax authorities to exercise utmost vigil while processing
the refund applications so that the public exchequer is not imperiled.
GST is a technological driven tax administration and is still at a very
nascent stage of implementation. Feedbacks from various quarters keep
pouring in regarding difficulties being faced by the various stakeholders in
its implementation. Taxing authorities of the state, in particular, are seeking
guidance and clarifications on various issues related to the provisions of the
law for effective processing of the refund applications and the procedure
associated thereto. Hence these guidelines.
Th

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different provisions of GST law are
tabulated as under:-
(i) Export of Goods or Services or both
(ii) Supplies of Goods or Services or both to SEZs units and SEZ
developers
(iii) Deemed Export supplies
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(iv) Refund of accumulated Input Tax Credit on account of zero-
rated supplies or inverted duty structure
(v) Refund arising on account of judgment, decree, order or
direction of the Appellate Authority, Appellate Tribunal or any
court
(vi) Excess payment due to mistake
(vii) Refund of pre-deposit
(viii) Refund of CGST & SGST paid by treating the supply as Intra-
State supply which is subsequently held as Inter-State supply
and vice versa.
(ix) Refund on account of issuance of refund vouchers for taxes paid
on advances against which goods or services have not been
supplied
(x)
Finalisation of provisional assessment
(xi) Refund of taxes on purchase made by UN or embassies etc
(xii) Refunds to International tourists of GST paid on goods in India
and carried a

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egrated tax on export supply of goods to a place
outside India
Any refund related to balance lying in electronic cash register in
accordance with sub-section 6 of section 49 can be made through return
furnished for the relevant period.
All applications for refunds have to be filed within two years of the
relevant date.
The application for refund should be accompanied by such
documentary evidence which establishes that: (i) the refund is due to the
applicant and, (ii) to the effect that refund claimed by the applicant was
collected from, or paid by, him and the incidence of such tax and interest has
not been passed on to any other person.
B. Submission of the Application:
The application for refund shall be filed in FORM GST RFD-01A on
common portal. The print-out of the application form RFD-01A, as submitted
on the national portal, shall be submitted manually to the jurisdictional
Proper Officer with all the necessary documentary evidences within the
stipulated time.

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or
processing of refund application shall be counted from such date.
In case where the refund relates to claim arising from electronic cash
register, an acknowledgment GST RFD-02 shall be issued online from the
portal itself.
In all other cases (other than seeking refund from electronic cash
ledger), the Proper Officer shall examine the application in form GST RFD-
01A for its completeness in terms of sub-rule (2), (3), (4) of Rule 89. The
Proper Officer shall validate the GSTIN details on the portal to see whether
return has been filed. A declaration has to be filed by the claimant to the
effect that no refund has been claimed against the relevant invoices. This
process of examination of GST RFD-2 has to be completed within a period of
15 days of filing the application. If the application for refund GST RFD-01A is
found to be complete as described above, the acknowledgment, GST RFD-02
shall be issued.
In case, any deficiency is noted in the course of examination with
r

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refund amounting to 90% of the total refund claimed. The provisional refund
has to be paid within seven days after giving the acknowledgement, GST RFD-
02.
The persons who have been prosecuted in the last five years for any offence
under the GST law or any other law subsumed in GST, for an amount
exceeding 2.5 Crore, are not eligible for provisional refund.
The Proper Officer shall examine the application and on being prima
facie satisfied that the amount of refund claimed by the applicant is due to
him, shall make an order in the FORM GST RFD-04 sanctioning the
provisional refund within a period not exceeding seven days from the date of
GST RFD-02.
The amount of provisional refund shall be calculated by taking into
account total ITC without making any reduction for credit being provisionally
accepted.
The Proper Officer shall also issue a payment advice in the form GST
RFD-05 for the sanctioned amount which shall be credited electronically to
any of the accounts of t

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he
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applicant may respond to this notice by furnishing a reply in FORM GST RFD-
09 within 15 days of receipt of notice.
So, it is advised that Show Cause notice in form GST RFD-08, if
required, be issued within a period of 35 days of date of GST RFD-02 so that
whole process is completed well within the time limit of 60 days.
The Proper Officer shall pass an order in FORM GST RFD-06, after
considering his reply, sanctioning the amount of refund in whole or part, or,
rejecting the said refund claim.
The amount of provisional refund shall be adjusted accordingly.
In case, Proper Officer is satisfied that the amount of refund is not
payable to the applicant under the provisions laid down under section 54(8),
the sanctioned amount of refund shall be credited to the consumer welfare
fund (CWF).
In case where Proper Officer is satisfied that the amount of sanctioned
refund relates to applicant under the provisions of section 54(8), the
sanctioning order in form GST RFD-

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ed amount in relation to Central tax,
Integrated tax, Cess shall be made by Central tax authorities and in relation to
state tax by the State tax authorities. So, the refund orders issued by the State
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tax authorities or the Central tax authorities shall be communicated to the
counterpart concerned tax authorities within seven days for the purpose of
payment of the relevant sanctioned amount of refund.
It should be ensured that the timeline specified under section 54(7) of
the GST law (60 days) and the Rule 91(2) of the GST rules( 7 days for
provisional refund) be adhered to.
F. Withholding of Refunds:
Refund amount found due to any applicant can be withheld under the
provisions of sub section (10) or (11) of section 54 of GST law. A refund
amount of any person can be withheld if he has defaulted in furnishing any
return or has not paid any amount of tax, interest or penalty which has not
been stayed by any court, Tribunal or Appellate Authority. Refunds in this
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ecifics.
A. Refunds arising from Zero-Rated Supplies
The refunds arising from zero rated supplies constitute one of the
major categories of refunds. Zero rated supply has been defined under
Section 16 of the Integrated Goods and Services Tax Act, 2017. Zero rated
supply includes supplies of goods or services or both in the course of export
and to Special Economic Zone (SEZ) Developer or Special Economic Zone
Unit.
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The supplier of zero rating supplies will be entitled to claim input tax
credit in respect of supply of goods or services or both even though the
supplies might be non-taxable or exempted supplies.
Every supplier making zero rated supplies has two options: (i) either
he can make his supplies under bond/LUT and claim refund on accumulated
input tax credit; or (ii) he can make his supplies on payment of integrated tax
and claim refund thereof.
GST law also provides for grant of provisional refund amounting to
90% of the total refund claimed by applicants

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d tax.
(v) Supply of goods or services or both to SEZ Developers or SEZ
Unit without payment of Integrated tax under Bond/ LUT
(i) Export of services outside India on Payment of Integrated Tax: In this
case, the supplier will first pay integrated tax on his supplies of services
outside India in the course of export. The supplier is entitled to refund of
the amount of integrated tax paid on such supplies. The applicant will file
his application in form GST RFD-01A along with the statements containing
number and date of invoices and relevant Bank Realization Certificate
(BRC) or Foreign Inward Remittance Certificate (FIRC). The statement has
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been prescribed as Statement 2 attached with GST RFD-01A. The receipt
of payment by the supplier in foreign convertible exchange is
prerequisite for supply of service in the course of export.
Export of Services) with
payment of tax (Refund of IGST
paid on export of services)
Copy of FORM GST RFD-01A filed on
common portal
Co

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input tax credit of the tax paid by the supplier
In case of supply of goods, a statement containing number and date
of invoice along with evidence regarding endorsement of Specified
Officer of the Zone to the effect that goods have been admitted in
SEZ for authorized operations
âš« In case of supply of services, a statement containing number and
date of invoice along with evidence regarding endorsement of
Specified Officer of the Zone to the effect that services have been
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received in SEZ for authorized operations and the details of
payment and the proof therof
Statement 4 attached with GST RFD-01A has been prescribed for such
persons.
(iii), (iv) & (v) Refund of Unutilized Credits of Inputs and Input Services
on account of Zero-rated supplies: The refund of unutilized credits of
input and input services on account of zero-rated supplies shall arise
when supplies of goods or services are made without making payments of
Integrated tax in the course of export o

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file a declaration to this effect as evidence.
In case the amount of refund exceeds Rs.2 lakh, a certificate to the effect
that incidence has not been passed on to any other person issued by CA
should be submitted by the applicant along with his application.
Provisional refunds shall be granted in such cases as has been explained in
the foregoing paras.
The amount of refund in these cases shall be computed by formula
explained here as under:
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Refund Amount = (Turnover of Zero -rated supply of
Goods + Turnover of Zero-rated supply of services) X Net
ITC/Adjusted Total Turnover.
Where,-
“Refund amount” means the maximum refund that is admissible;
“Net ITC” means input tax credit availed on inputs and input services
during the relevant period other than the input tax credit availed for
which refund is claimed under sub-rules (4A) or (4B) or both of Rule
89 of the GST Rules;
Explanation: Sub-rule (4A) of rule 89 of GST Rules provides that a
person (the supplier

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s made during the relevant period without
payment of tax under bond or letter of undertaking, other than the
turnover of supplies in respect of which refund is claimed under sub-
rules (4A) or (4B) or both;
“Turnover of zero-rated supply of services” means the value of
zero-rated supply of services made without payment of tax under
bond or letter of undertaking, calculated in the following manner,
namely: Zero-rated supply of services is the aggregate of the
payments received during the relevant period for zero-rated supply of
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filed.
services and zero-rated supply of services where supply has been
completed for which payment had been received in advance in any
period prior to the relevant period reduced by advances received for
zero-rated supply of services for which the supply of services has not
been completed during the relevant period;
“Adjusted Total turnover” means the turnover in a State, as defined
under clause (112) of section 2, excluding –
(a) the v

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. The refund of accumulated credits on
account of inverted duty structure is also not admissible in such cases as are
notified by the Government on the recommendation of the Council.
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Refunds of inverted duty structure shall be filed for a tax period on a
monthly basis or quarterly basis for those taxpayers who are filing quarterly
returns for having turnover less than 1.5 Crore.
It is to be ensured that a valid return in form GSTR-3B is filed for the
last tax period before the one in which refund is filed.
Persons applying for refunds must give an undertaking to the effect
that the mount of refund sanctioned would be paid back to the Government
with interest in case the requirement of clause (c) of sub-section (2) of
section 16 read with sub-section (2) of section 42 of the GST law, are not
fulfilled.
Clause (c) of sub-section (2) of section 16 read with sub-section (2) of
section 42provies that credit shall be admissible only on payment of tax by
the supplier

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supplies along with the application form.
A statement in FORM Statement 5B of GST RFD-01A is required to be
furnished for claiming refund from deemed export supplies.
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D. Refund on account of payment of wrong tax
Refund is also admissible to persons who happen to make payment in
the wrong account of tax. A person may make payment in the account of
integrated tax whereas it was to be paid in the account of state GST or Central
GST and vice versa. Similarly, a person can make payment in the account of
CGST whereas it was required to be paid in account of State GST and vice
versa. Section 77 of GST laws and section 19 of IGST provide that this amount
shall be refunded.
However, no interest shall be charged and refund shall be allowed
without subjecting it to the provisions of unjust enrichment.
E. Refund from orders, pre-deposits, advances etc.
Refund arising from an order of Appellate Authority, Tribunal, or Court
should be accompanied with reference number of the

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Refund of Integrated Tax paid on export of goods or services is also not
admissible to such persons who have received supplies on which the
supplier has availed of the benefit of deemed export supplies.
D. It may be noted that refund of input tax credit, availed only in respect
of inputs received under concessional rate of tax of 0.05% each for
Central GST and State GST or 0.1% under Integrated Tax is allowed
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when used for making zero rated supplies of goods. However, input tax
credit arising from other inputs or input services used in making such
exports shall be allowed.
E. No refund of unutilized input tax credit shall be permitted in cases
where refunds of integrated tax are claimed on the goods or services
exported out of India or supplied to SEZ unit or SEZ developer.
F. No refund of unutilized input tax credit shall be permitted in cases
where the goods exported out of India are subjected to export duty.
G. It may be noted that exporter of such goods whi

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law.
iii) Refund of tax paid on supplies which is not provided, either
wholly or partly, and for which invoice has not been issued, or
where refund voucher has been issued.
iv) Refund of tax under section 77 of GST law
v) The tax and interest, if any, or any other amount paid by the
applicant, if he had not passed on the incidence of such tax and
interest to any other person.
Page 16
vi) The tax or interest born by such other class of applicants as the
Government may notify on the recommendation of the council.
These guidelines have been prepared on the basis of the provision of
GST law, Rules, Notifications and various Circulars to assist the State Taxing
Authorities in due discharge of their duties towards processing of refunds.
All the State Taxing Authorities are advised to carefully go through and
understand all the provisions relating to GST law, Rules and Notifications
made thereunder as well as Circulars issued by CBIC in relation to refund
processing. These C

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Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse

Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse
3/1/2018-IGST Dated:- 25-5-2018 IGST – Circulars
GST
Rescinded vide Circular No. 04/01/2019-GST dated 01-02-2019
Circular No. 3/1/2018-IGST
F. No. CBEC/20/16/03/2017- GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 25th May, 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Applicability of Integrated

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ds to another person who then files an ex-bond bill of entry for clearing the said goods from the customs bonded warehouse for home consumption.
4. It may be noted that as per sub-section (2) of section 7 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”), the supply of goods imported into the territory of India, till they cross the customs frontiers of India, is treated as a supply of goods in the course of inter-State trade or commerce. Further, the proviso to sub-section (1) of section 5 of the IGST Act provides that the integrated tax on goods imported into India would be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (hereinafter referred

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he time of filing the into-bond bill of entry), whichever is higher.
6. It is therefore, clarified that integrated tax shall be levied and collected at the time of final clearance of the warehoused goods for home consumption i.e., at the time of filing the ex-bond bill of entry and the value addition accruing at each stage of supply shall form part of the value on which the integrated tax would be payable at the time of clearance of the warehoused goods for home consumption. In other words, the supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse

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refund of cenvat credit of service tax under Rule 5 of Cenvat Credit and Notification no 27/2012 by servive provider.

refund of cenvat credit of service tax under Rule 5 of Cenvat Credit and Notification no 27/2012 by servive provider.
Query (Issue) Started By: – bk r Dated:- 24-5-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 21 Replies
GST
We are service provider and engaged in exporting our entire services and claim refund regularly quarterly for cenvat credit availed in respect of inputs service used for providing output service under Rule 5 of the Cenvat Credit Rules read with notification No. 27/2012 CEx and department was providing service tax refund. But after GST we submitted the refund claim for the Q.E.12/2016 on 25/09/2017, for Q.E 03/2017 on 26/12/2017 and for Q.E. 06/2017 on 27/03/2018. All claims were filed after GST implementation i.e. after 01/07/2017. We were having Cenvat Credit Balance of ₹ 92 lacs as on 30.06.2017 and the same was also shown in ST 3 return for the period of April 2017 to June 2017 as a closing balance. but this amount was not c

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6/2017 there was no provision to maintain manual cenvat credit account and we cannot reverse the amount claimed as refund from cenvat account after GST implementation. and the cenvat credit lying as on 01/07/2017 get lapsed. The Department also asked for the copy of return whereunder it has been shown that the amount claimed as refund has been reversed but after GST we filed GSTR-3B /GSTR-1 and in this returns no debit entry made as the cenvat credit balance as on 30/06/2017 was not carried forward in ITC of GST. We also cannot file any return under Service Tax. What we can do now. whether the department contention is right? and they reject my refund claim on these grounds.
Reply By KASTURI SETHI:
The Reply:
The department is absolutely right in this approach. You have committed Himalayan blunder by not carrying forward the balance in TRANS-1. The department extended the date for filing TRANS -1 in the interest of asseessees. Now you are on a warm wicket legally. But there is still h

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laws have been repealed. Elaborate provisions have been made to save the pending as well future claims relating to existing law made before, on or after the appointed day i.e. 1st July, 2017. Such proceedings may pertain to refund claims of CENVAT credit/VAT or export related rebate or service tax, such proceedings may either result in recovery of tax or refund. All such cases would be disposed of under the existing law. If any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse. Refund of CENVAT credit shall be paid in cash. There will be no refund of CENVAT if already carry forwarded. If any amount becomes recoverable, the same shall be recovered as arrear of tax under GST Act. Statutory provisions relating to transition are contained in chapter XX (section 139 to 142) of the CGST Act, 2017, SGST Act(s), 2017 and Rule 117 to 121 of the CGST Rules, 2017″.
Based on above, the intention of the government is clear that right of the tax pa

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As I do not made any debit entry in any return/credit ledger , therefore I am unable to submit this.
Reply By Alkesh Jani:
The Reply:
Sir, Have you filed refund claim under Section11 B (2) (d) of the Central Excise Act, 1944?
Thanks.
Reply By bk r:
The Reply:
Sir I filed the refund under Rule 5 of the Cenvat Credit rules 2004 alongwith Notification No. 27/2012 CE (NT) dated 18.06.2012.
Thanks sir
Reply By Alkesh Jani:
The Reply:
Sir,
Under Rule 5 of the Cenvat Credit Rules, you are required to reverse the Cenvat credit. This is the reason department is insisting for the same. In the whole scenario, my suggestion is that, withdraw you claim and again filed the refund claim under Section 11B of the Central Excise Act, with proper grounds, if SCN has not been issued. Here, please note that Central Excise Act, 1944 has been repealed, but saved otherwise and also mentioned in Circulars is Section11B(2) of the said Act.
Our experts may correct me if mistaken.
Thanks
Reply By

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stance. Wait for the outcome of your claims.
Reply By YAGAY and SUN:
The Reply:
You may file writ on the basis of technical snags in GSTN. There is many judgment on this matter now.
Reply By Ankur Jain:
The Reply:
This issue has created an analogy, the return for the period April-June 2017 was filed in August and by that time no refund application was filed. The refund claims were filed in the month of September and just by not carrying forward the refund amount in Tran-1, the Cenvat Credit shall deemed to be reversed as it has happened in one of our very own case. It was not a mandate to reverse the Credit claimed in the last return filed during the existing law but it was certainly a mandate that Cenvat Credit of refund claimed must not be transitioned in GST regime (which you have correctly done in present case). There is no infirmity as per the law in your refund claims and that must be allowed. In case the Adjudicating authority rejects the refund claim with lack of understand

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it unless eligible under these rules.
Department is objecting that as per Para 15 above that entire credit was to be transferred by us. Now what should I do. please clarify.
Reply By KASTURI SETHI:
The Reply:
The department is right but you will get relief only through appellate channel. No Govt. Officer would take risk.
Reply By Alkesh Jani:
The Reply:
Sir,
Have you received any Notice for rejecting the claim? If so, please mention full grounds for which rejection is purposed.
Thanks
Reply By bk r:
The Reply:
Sir I have not received the SCN yet but I read out the draft SCN put up to the higher authorities by the technical wing and as I memories the issue is taken on the following groind.
1. That the notice was not eligible to retain cenvat credit lying balance as on 30.06.2017 under cenvat credit rules 2004, as there is no provisions under GST Law regarding retaining of Cenvat credit balance lying as on 30.06.2017
2. That as per Rule 15 of the Cenvat Credit Rules 2017 noti

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nd it is also possibility that he can claim ITC later on through the court.
these are the main point which I memorise during reading of draft show cause notice .
Please guide whether the department contention is right. Is there any another way to avoid SCN as my huge amount will be blocked.
Reply By Alkesh Jani:
The Reply:
Sir,
There is no way to avoid SCN. the only way out is to contest the SCN. Please wait till SCN is issued finally, because proposition and supposition may not help any way.
Thanks
Reply By ROSHAN PRADHAN:
The Reply:
GST law allows Refund claim filed in respect of Cenvat Credit even after 1st July 2017 (appointed date), the same has to be disposed under existing law.
Since law allows to process refund of cenvat credit under existing law, the requirement of transfer of credit to GST does not arise.
If cenvat credit in respect of ₹ 92 lakhs meets the basic condition of claiming cevnat credit, there should be any problem ( Input suppliers payment to be m

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sposed as per existing law
Sec 142 (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944) :
If such claim for Cenvat Credit is fully or partially rejected – Amount so rejected shall lapse
Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse :
No refund of Cenvat if the same is carried forward as ITC under GST Act
Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appoi

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Place of supply

Place of supply
Query (Issue) Started By: – sanjeev batra Dated:- 24-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
1) What will be the place of supply if estate agent receive commission from abroad for letting out/sale of property in india ?
2) What will be tax if property is located in different State other than estate agent registered premises ?
3) What will be tax if property is located in same State of registered premises of estate agent ?
Reply By Alkesh Jani:
The Reply:
Sir,
With regards, to your query No.1, the Section 13(4) of IGST Act, 2017, which is applicable in your case and is as under :-
“13 (4) The place of supply of services supplied directly in relation to an immovable

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to be located. Since property is located in India, thus the amount of commission received by the estate agent from abroad is exigible to tax.
Further, in view of section 7(3) and 8(2) of IGST Act, 2017, inter-state or intra-state supply shall be determined in the following manner:-
(a) Where location of supplier and place of supply are in two different States, the same shall be considered as inter-state supply and
(b) Where location of supplier and the place of supply are in the same State, the same shall be treated as intra-State supply.
Accordingly IGST or CGST/SGST shall be charged in your case.
Hope, this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Immovable property related

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GST Audit by Chartered accountant

GST Audit by Chartered accountant
Query (Issue) Started By: – Archna Gupta Dated:- 24-5-2018 Last Reply Date:- 26-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts
Please reply to following queries:
1. Please clarify whether GST audit under section 35(5) is to be done registration wise or PAN no. wise.
2. Are forms GSTR-9 and GSTR-9C available?
Reply By Alkesh Jani:
The Reply:
Madam,
In my point of view your query may be taken up with GST via twitter for early and reliable reply.
Thanks
Reply By YAGAY and SUN:
The Reply:
1) It will depend i.e. Section says Turnover but Rules says Aggregate Turnover. However in our view it is Registration wise.
2) Currently both Forms are not available. May be make ava

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Two Held for Fraud Under GST Act in Delhi

Two Held for Fraud Under GST Act in Delhi
GST
Dated:- 24-5-2018

Central Tax, GST Delhi East Commissionerate arrested a Shahdara based father son-duo on 22.05.2018 in case of fraudulent issuance of Input Tax Credit invoices involving evasion of approximately ₹ 28 Crores relating to Copper industry. It is the first case of arrest in Delhi, under the new tax regime that came into force on 1st July, 2017.
Searches were conducted at several places during which various incriminati

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GST Input on Medical Insurance Expense (Employess.)

GST Input on Medical Insurance Expense (Employess.)
Query (Issue) Started By: – Shubham Dua Dated:- 24-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert(s),
A Group Insurance taken by the Company of all their workers AND ALSO RECOVERED THE COST OF SUCH EXPENSE FROM THEIR WORKERS.
The bill is in the name of the company, so whether the GST Input allowed to the company as it is written in the LAW:
No Input shall be allowed for rent-a-cab, health insurance and life insurance except the following:
* Government makes it obligatory for employers to provide it to its employees (Workmen Compensation Act.)
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
Input tax credit of GST charged

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fied by the government, then only the company is eligible to take the credit of same, otherwise not.
Regards
Nitika Aggarwal
9953157961
Reply By Shubham Dua:
The Reply:
Dear Mam,
Thanks for your valuable reply and concern.
But as per the fact of the case, we are under obligation to comply with the Workmen's Compensation Act, 1923 and accordingly taking the group insurance of all the workers.
The point is we are deducting the amount of such claim from their wages and salaries of our workers.
Now is the input of GST allowed to us we are debited the expense on one side and made the recovery on the other side.
–
Best Regards,
Shubham Dua
Cell: +91-8826406987
+91-9958033578
Reply By YAGAY and SUN:
The Reply:
.There is spe

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GST Imlication on warehousing services in SEZ units

GST Imlication on warehousing services in SEZ units
Query (Issue) Started By: – JAY SHAH Dated:- 24-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sirs
We are SEZ units and having warehouse in SEZ Area. we have store the cargo of one of our client who is outside india. This cargo is imported into india and will be handed over to CHA. Invoicing and receipt of the same are in foreign currency. is warehousing service taxable or to be considered as a export/zero rated?
Reply By KASTURI SETHI:
The Reply:
Exemption to goods imported by unit/developer in Special Economic Zone (SEZ) for authorised operations
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs

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rters to whom you are supplying warehousing services ?
Reply By JAY SHAH:
The Reply:
This time importer is in gujarat.
Morever this time warehousing charges will be paid by exporter who is outsie india. Invoice will be made in $. And will recived the sane.
What is implication of gst in both case. If paid by importer in india or paid by exporter who are outside india. Kindly note We are SEZ units.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
As per the facts briefed to us, the warehousing services provided by SEZ units to the importers located in India are exigible to tax in terms of section 7(5)(b) of IGST Act, 2017.
Relevant extract of the same is reproduced as under:-
"(5) Supply of goods or services or both,
(a) when the

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Reply By Hem Salgaokar:
The Reply:
SEZ unit work with foreign party so thats treated as a export.
Reply By Nitika Aggarwal:
The Reply:
Sir,
What matters in the transaction is to whom the services has been provided. As per the facts briefed, since services has been provided to the person located in India i.e. Importer, This means
Location of supplier is in India
Location of recipient is in India
Place of supply of aforesaid services is in India.
Thus, the aforesaid transaction is taxable in accordance with the provisions of IGST Act, 2017.
So far as transaction is taxable, receiving of consideration either in INR or foreign exchange is immaterial and inconsequential. In any case it shall not be treated as export, as for the purpose

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Goods sent on Job Work – Input Tax Credit

Goods sent on Job Work – Input Tax Credit
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 24-5-2018

(1) Introduction:
Businesses run on core competencies. It is the fundamental principle of management that business must run efficiently. The specialization and efficiency has resulted in increase in job work for manufacturers. In this article we will deal with the situation of admissibility of input tax credit on inputs sent to a job worker.
(2) Meaning of relevant terms:
Job work – Section2(68) of CGST Act 2017 defines the term as – “job-work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.
Thus where any person performs any process or treatment on good belonging to the other person then such first mentioned person shall be called as job worker and the treatment or process so undertaken is construed as job-work.
Principal- The term pr

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er, if goods are directly sent to the job-worker on behalf of the principal, without being physically received by the principal at its place of business, then also it shall be presumed that the goods are received by the principal and the input tax credit shall be admissible.
Further, it is essential to note that where the inputs sent for job-work are not received back by the principal after completion of job-work or otherwise or are not supplied from the place of business of the job worker within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the job-worker on the day when the said inputs were sent out and the tax liability shall accrue from such date. However, the period of one year in case where the inputs are sent directly to a job-worker, the period of one year shall be counted from the date of receipts of inputs by the job-worker.
(4) Whether credit is admissible on capital goods sent to job-worker:
The conditions regarding

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cation Number of the consigner, if registered;
(iii)name, address and Goods and Service Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) Quantity(provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount-central tax, State tax, integrated tax, Union Territory tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter State movement; and
(ix) signature
(c) The details of challan in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for the period on or before the twenty-fifth day of the month succeeding the said quarter.
(d) Where the inputs or capital goods are not returned to the principal within the time stipulated, it shall b

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REGARDING WORK PROCESS OF SIB UNIT IN GST

REGARDING WORK PROCESS OF SIB UNIT IN GST
Circular No. 1819012/471 Dated:- 24-5-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
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M/s Steel Exchange India Ltd., Versus Commissioner of Central Tax, Visakhapatnam – GST

M/s Steel Exchange India Ltd., Versus Commissioner of Central Tax, Visakhapatnam – GST
Central Excise
2018 (6) TMI 1410 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 24-5-2018
Appeal No. E/31177/2017 – A/30588/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
Shri Y. Sreenivasa Reddy, Advocate for the Appellant.
Shri P.S. Reddy, Assistant Commissioner (AR) for the Respondent.
[Order per: M.V. Ravindran]
This appeal is directed against Order-in-Appeal No. VIZEXCUS- 002-APP-035-17-18 dated 31.07.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the appellant herein had filed refund claims of the amounts paid on Customs duty i.e. Education Cess on coun

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On these two grounds, the refund claims were rejected.
5. Learned Counsel submits as regards the limitation, this Tribunal in the case of Duraline India Pvt. Ltd., [2008-TIOL-1966- CESTAT-MUM.] has held that re-submission of refund claims after 13 months of original submission has to be treated as claims filed within the stipulated time period; and also relied upon the decision of the Tribunal in the case of Visen Fabrics [2004-TIOL-625-CESTAT-MUM] for the same proposition.
6. Learned Departmental Representative after drawing my attention to the facts reiterates the findings of the lower authorities.
7. As regards the rejection of the refund claim filed and on the reason of limitation, I find that both the lower authorities have erred i

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M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula

M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula
Service Tax
2018 (6) TMI 1300 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 24-5-2018
ST/60281/2018-ST – FINAL ORDER NO. 62429/2018
Service Tax
Mr. Devender Singh, Member (Technical)
Present for the Appellant: Shri R.k.Hasija, Advocate
Present for the Respondent: Shri Bhasha Ram, AR
ORDER
PER: DEVENDER SINGH
The appellant have filed this appeal against the impugned order passed by the Commissioner (Appeals), Panchkula.
2. The brief facts of the case are that the proceedings were launched against the appellant, who are 100% EOU, on the issue whether the broken rice and rice bran were liable to excise duty when cleared to DTA. The show cause

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avour of the appellants vide Final Order No.A/61323-61326/2017-Ex (DB) dt.5.7.2017. The appellant approached the adjudicating authority for refund of pre-deposit made under Section 35FF along with interest by their application dated 2.8.2017. Refund of Rs. 32,62,000/- was sanctioned by the adjudicating authority on 9.11.2017. However, the adjudicating authority did not give any finding on the refund of interest made by the appellant and did not pass any order on the interest portion. Against the said order of the adjudicating authority, the appellant approached the Commissioner (Appeals) for refund of interest on the pre-deposit made by them. However, the appeal was rejected by the Commissioner (Appeals). Aggrieved from the same, the appell

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ppeals).
5. Heard both sides and perused the record.
6. I find that pre-deposit of Rs. 32,62,000/- was made on 9.2.2016. The appellant have submitted that this was made pursuant to the order of Commissioner dt.30.10.2015. In their refund application before the adjudicating authority, the appellant has clearly stated that pre-deposit was made pursuant to the demand confirmed by the OIO dated 30.10.2015. The Tribunal's Final Order No.61323-61326/2017 dt.5.7.2017 was passed in respect of appeals No.E/51191-51192/2014 and E/104-105/2016. The appellant have placed on record Stay Order No.55134- 55135/2014-Ex (DB) dt.18.11.2014 wherein the requirement of central excise duty demand, interest and penalty has been completely waived. Hence, pre-dep

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M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS

M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT AND GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS
GST
2018 (5) TMI 1736 – KERALA HIGH COURT – [2018] 2 GSTL 125 (Ker)
KERALA HIGH COURT – HC
Dated:- 24-5-2018
WP(C). No. 15256 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T. Emmanuel
For The Respondent : Sri. V.K. Shamsudeen And Sri. Sreelal N.

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ection 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition.
2. Heard the learned counsel for the petitioners as also the learned Government Pleader.
Having regard to the facts and circumstances of the case as also the provisions contained in Section 129 of the Act, I deem it appropriate to dispose of the writ petition directing the second respondent to complete the adjudication in respect of the goods detained in terms of Ext.P5(a) order within two weeks from the date of production of a copy of this judgment. Ordered accordingly. This shall be done having regard to Exts.P6 and P6(a) objections preferred by the petitioners and after affording the petit

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M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others

M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-5-2018
WRIT TAX No. – 832 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents.
A search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of

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that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the impugned order has been passed.
Prima facie, issue requires scrutiny.
Sri Manu Ghildayal, who appears on behalf of the respondents may file counter affidavit within six weeks. Rejoinder affidavit may be filed within two weeks thereafter.
List immediately after expiry of the aforesaid period.
Considering the facts, we direct the respondent-authorities to release the goods which were seized on 25.04.2018 subject to deposit of Rs. 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash o

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M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North

M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North
Central Excise
2018 (5) TMI 1514 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 24-5-2018
E/40019/2018 – Final Order No. 41554/2018
Central Excise
Hon'ble P. Dinesha, Member ( Judicial )
Shri Vikram Kataria, C.A., for the appellant
Ms. P. Hemavathi, Commr. ( AR ), for the respondent
ORDER
The appellant before me is engaged in the manufacture of parts of Washing Machine, Refrigerator, Coffee Maker and Weighing Machine falling under Chapter 84 and as such was availing Cenvat credit on inputs, input services and capital goods for the period May 2015 to March 2016, in accordance with the provisions of Cenvat Credit Rules, 2004.
2. It is the case of the Revenue that during the course of verification, the appellant had availed Cenvat credit of service tax paid in respect of some of the services which did not relate to nor had any nexus with, the business of manufacturing of excisable goods by the a

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efore the Commissioner (Appeals-I), Chennai, and the Commissioner (Appeals) also gave a partial relief vide his OIA dated 28.11.2016. Aggrieved by the said order of the Commissioner (Appeals), the assessee is now before this Tribunal and the assessee is mainly agitating the finding given by the Ld. Commissioner (Appeals) wherein, the Commissioner (Appeals) has observed that the courier used for sending samples by the appellant to its clients amounted to outward transportation of goods, which was allowed only up to the place of removal (factory gate); and the balance of services pertaining to outward transportation stood rejected.
4. During the course of hearing, it was argued that the Cenvat credit on courier used was for sending samples to their clients amounted to outward transportation of goods. Further, hence the receipt of input service was not disputed and the fact that the input service was used in relation to the manufacture of goods was also not disputed, the credit on the sa

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& ST, Belgaum Vs. Vasavadatta Cements Ltd. – 2011 (24) STR 542 (Kar.). The Ld. Consultant finally submits inter-alia that the Cenvat credit is available up to the place of removal which has been defined under Section 4 (3) (c) of CEA, 1944; that even the CBEC Board's Circular No. 999/6/2015-CX dated 28.02.2015 supports his contention; that a similar case has been decided by the Ahmedabad Bench of the Tribunal in the case of CCE, Vapi Vs. Parle International Pvt. Ltd. – 2012 (278) ELT 625 (Tri.-Ahmd.) and that there is no dispute in the case that the courier service was used for sending samples to the customers for approval and for communicating with their branch office to send documents and other correspondences, etc.
5. On behalf of the Revenue, Ld. Commissioner, Ms. P. Hemavathi vehemently contended that the order of the Ld. Commissioner (Appeals) requires no interference and also drew support from the findings given by the authorities below.
6.1 I have considered the rival conten

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Rectification in GSTN for Inter state Supply

Rectification in GSTN for Inter state Supply
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction.
Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us.
Customer clarification is that they are going to make

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per my view, there is no need to issue credit note for the afore-mentioned transaction.
You can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:-
"7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))"
Hope this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise

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YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED

YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-5-2018

The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
Section 171 provides that it is mandatory to pass on the benefit due to reduction in rate of tax or from input tax credit to the consumer by way of commensurate reduction in prices.
As per rule 127, Anti Profiteering Authority (APA) shall be duty bound to:
* determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
* identify the registered person w

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sed the complaint against the supplier of goods, Vrandavaneshwree Automotive Pvt Ltd (Respondent), a Bareilly-based Honda car dealer, by concluding that it did not contravene the anti-profiteering provisions of the Central GST Act, 2017. The order states that the Honda car dealer had passed on the benefit of the reduction in tax rate after GST to the applicant by way of reduction in the price of the car by ₹ 10,550.
"We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent”.
It was thus held that the respondent (Honda car dealer) has

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ax on packed basmati rice whereas w.e.f. 1.7.2017, GST @ 5% was imposed on branded packed rice resulting in availability of input tax credit. It was reported that the 'India Gate' brand was not registered brand and the product become taxable @ 5% only from 22.09.2017 vide Notification No. 28/2017-CT (Rate) dated 22.09.2017.
It was observed that the rice manufacturer was able to take input tax credit ranging from 2.69% to 3% during September – November, 2017. It was contended that the GST rate on outward supply of their product was 5% and the ITC available to discharge the GST liability was not sufficient and the balance amount of GST was paid by the Respondent in cash therefore, there was no benefit of ITC which could be passed on to the consumers.
Further, the prices of 'rice' being an agricultural product, changed frequently because of the market forces and the other cost factors and were not solely dependent on the tax rates. It also contended that the price of paddy had i

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r the months of September, 2017, October, 2017 and November, 2017 that the ITC available to then as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge its tax liability. Moreover, in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there was no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause.
Also, there was an increase in the purchase price of paddy in the year 2017 as compared to its price during the year 2016 which constitutes major part of the cost of the above product. It is further revealed from the record that the Respondent had increased the MRP of his product from ₹ 540/- to ₹ 585/- which constituted increase of 8.33% keeping in view the increase in the purchase price. Therefore, due to the imposition of the GST on the ab

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ITC against TRAN I

ITC against TRAN I
Query (Issue) Started By: – MANASH MUKHERJEE Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
A taxpayer availed ITC againt TRAN 1 under para 5(a) . But actually the credit should have been on 6(a) , i.e. capital goods. How the things can be corrected or is the credit to be reversed by the taxpayer only on the ground that he wrongly filed TRAN 1 .
With regards,
M.Mukherjee.
Reply By KASTURI SETHI:
The Reply

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Input Credit Utilisation for set off of taxable services provided by educational institutions

Input Credit Utilisation for set off of taxable services provided by educational institutions
Query (Issue) Started By: – Rajat Singhania Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Panel,
An educational institution registered under Section 12AA receives rent on building provided by it for accomodating its students. The receipt of rent is a taxable event and hence taxable under GST. My question is whether the said Institution can avail any ITC in its account to set off the liabilty for payment of GST on rent.
Reply By Nitika Aggarwal:
The Reply:
From whom this educational institution gets the rent?
Reply By Alkesh Jani:
The Reply:
Sir,
The ITC is governed by Chapter-V

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towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed”
On conjoint reading, I am of the view that, you can utilize the ITC for output tax, i.e. other than tax payable under RCM.
Our experts may correct me if mistaken.
Thanks
Reply By Rajat Singhania:
The Reply:
Hi Nitika,
The rent is received from a pvt. ltd. company
Reply By Rajat Singhania:
The Reply:
Hi Alkesh,
I had the same view until I read an article issued by CBEC which mentions that, for educational institutions, " Regarding, input services, it may be noted that where output services are exempted, the Educational institutions may not be able to avail

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of taxable output services i.e. renting of commercial building.
For the sake of your knowledge, it is essential to highlight that renting of residential dwelling is outside the purview of CGST Act, 2017 by way of Notification No. 12/2017-Central Tax (rate). Since, you are not covered under the ambit of aforesaid notification, thus you are not eligible for the aforementioned exemption.
Further, the amount of ITC available in the electronic ledger of the registered person shall be utilized in accordance with the provisions of section 49(5) of CGST Act, 2017.
CA Nitika Aggarwal
9953157961
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Rule 42 of CGST Rule, 2017 for your query.
Reply By YAGAY and SUN:
The Reply:
We endorse the very

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ITC on AMC

ITC on AMC
Query (Issue) Started By: – kaushal jaishwal Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir/mam
i have received a bill of AMC for the year( F.Y.18-19) and i already paid amount of this bill but the service will be provided to whole year.
now my question is , can i claim the whole of the GST as credit or i have to proportionate the GST credit to whole of the year on monthly basis.
Reply By Alkesh Jani:
The Reply:
S

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AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.

AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.
Case-Laws
GST
Levy of GST – interpretation of words 'unit container' as found i

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