Goods and Services Tax

2018 (2) TMI 1296 – KERALA HIGH COURT – [2018] 2 GSTL 119 (Ker) – Release of detained goods – the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer [2018 (1) TMI 1313 – KERALA HIGH COURT], where it was held that The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction.
–
The first respondent is directed to release the goods covered by Ext.P5 n

= = = = = = = =

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

= = = = = = = =

2018 (2) TMI 1111 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 300 (Guj.) – CENVAT credit – input service – outward transportation of final products from the place of removal – Rule 2(I)(ii) of CCR – Held that: – issue has been decided in the case of COMMISSIONER OF C. EX. & CUSTOMS Versus PARTH POLY WOOVEN PVT. LTD. [2011 (4) TMI 975 – GUJARAT HIGH COURT], where it was held that main body of the definition of term ‘input service’ is wide and expansive and covers variety of services utilized by the manufacturer. By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal – credit allowed – appeal dismissed – decided against Revenue. – Tax Appeal No. 2 of 2018 Dated:- 15-2-2018 – MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Appellant : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the ju

= = = = = = = =

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

= = = = = = = =

S.T.R. 4 in which it was observed as under: 18. Bearing in mind the above judicial pronouncements, if we revert back to the definition of the term input service , as already noticed, it is coined in the phraseology of means and includes . Portion of the definition which goes with the expression means, is any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal. This definition itself is wide in its expression and includes large number of services used by the manufacturer. Such service may have been used either directly or even indirectly. To qualify for input service, such service should have been used for the manufacture of the final products or in relation to manufacture of final produce or even in clearance of the final product from the place of removal. The expression in relation to manufacture is wider than for the purpose of manufacture . The words and clea

= = = = = = = =

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

= = = = = = = =

several decisions that the expression includes cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression means . In other words, the expression includes followed by means in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression includes be utilized to limit the scope of definition provided in the main body of the definition. To our mind this was also not the intention of the Legislature in the present case. 20. There, of course, are certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which provides for the inclusion clause limits the outward transportation service up to the place of removal. That being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not qualify as an input s

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Dinesh Biyanee – Dated:- 14-2-2018 Last Replied Date:- 20-2-2018 – what is the SAC code for Director sitting fees – Reply By Alkesh Jani – The Reply = Sir, According to my point of view it can be classified under SAC code 998311. As the Director service is not specifically classified. I invite experts to correct me if mistaken. – Reply By KASTURI SETHI – The Reply = I am also of the same view. – Reply By Ganeshan Kalyani – The Reply = i am also of the same

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 14-2-2018 Last Replied Date:- 21-2-2018 – sirinsurance brokers are covered by reverse charge . Is there any change as sbi life insurance co. is asking brokers to put gst in invoice and pay. pls guide – Reply By Alkesh Jani – The Reply = Sir, In terms of Notification No. 13/2017-CT (Rate) dated 28/06/2017 at Sl.No.7, Tax is to be paid by the Company under RCM. I have not came across any changes in the said Notification as amended from time to time. Our Expert are invited to correct me, if mistaken. – Reply By KASTURI SETHI – The Reply = No change at all. Sh.Alkesh Jani Ji, is right. – Reply By satbir singhwahi – The Reply = Sir Now I have received mail of notification Notific

= = = = = = = =

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

= = = = = = = =

VISHNU TIMBERS Versus THE STATE TAX OFFICER, STATE GOODS & SERVICE TAXES, ANCHAL, THE STATE TAX OFFICER (INVESTIGATION BRANCH) -1, KOLLAM, THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAXES, TAX COMPLEX, KOLLAM AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM – 2018 (9) TMI 1189 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 381 (Ker.) – Revised returns – case of the petitioner is that in the light of Circular No.14 of 2017 issued by the Commissioner of the State Goods and Service Taxes Department, the petitioner is entitled to submit revised returns in terms of the request made by them – Held that:- It is deemed appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P2 request made by the p

= = = = = = = =

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

= = = = = = = =

Proper officer under Section 73 & 74 of the CGST & IGST Act,2017 – GST – States – Trade Notice 02/2018 – Dated:- 14-2-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 13-2-2018 Last Replied Date:- 21-2-2018 – SIR,I HAVE A RICE SHELLER AND MILLED PADDY ON JOB WORK BASIS. WHEATHER PADDY HUSK LEFT WITH ME IS TAXABLE UNDER GST LAW. IF TAXABLE THEN LET ME KNOW THE ITEM CODE AND RATE OF TAX WITH REFERENCE TO ITEM CODE HSN 1213 – Reply By Rajagopalan Ranganathan – The Reply = Sir, It is chargeable @nil rate vide Sl. No.90 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended. – Repl

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – saravanan rengachary – Dated:- 13-2-2018 Last Replied Date:- 19-2-2018 – Dear Sir,FOC supply does not attract GST as there is no consideration received.is there any restriction in availing GST input credit on the components/raw materials consumed in manufacturing such FOC supply.Saravanan. – Reply By SHIVKUMAR SHARMA – The Reply = You are not Eligible for Input tax Credit for Mfg. of goods cleared on FOC Supply.. – Reply By saravanan rengachary – The Reply = Dear Sir,is GST applicable on Warranty replacement?. – Reply By saravanan rengachary – The Reply = If input is not eligible for FOC supply, is the input is eligible for warranty replacement supply?.Saravanan. – Reply By SHIVKUMAR SHARMA – The Repl

= = = = = = = =

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

= = = = = = = =

siness: Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both. 3. Supply of goods- (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or (b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. 4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business. will be ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION. All other supplies made free of cost are not liable to gst. – Reply By Himansu Sekhar

= = = = = = = =

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

= = = = = = = =

cement is never free. Tax already/duty already paid at the time of clearance from the factory. When we purchase any goods from a dealer with warranty, cost of component/material is included with duty paid. Hence it is not free supply. No reversal required. Agreed with Sh.Himansu Sekhar Ji. – Reply By Alkesh Jani – The Reply = Sir, Here the first question is whether GST is applicable on Free of Cost (FOC) goods or not? In this scenario the para 2. Schedule I states that 2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business: So here it is very prominent to note that supply between related person or distinct person, GST is applic

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Levy IGST on ocean freight whereas the value of import goods includes Ocean Freight. – Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of the N/N.

= = = = = = = =

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

= = = = = = = =

GST – States – 01/2018-GST (State) – Dated:- 13-2-2018 – No. F.1-11(8)-TAX/2015/1225-50 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 13th February, 2018. Circular No.01/2018 GST (State) Subject: The Tripura State Goods and Services Tax Act, 2017 – Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax. The Tripura State Goods & Services Tax Act, 20 17, the Central Goods & Services Tax Act, 2011 7 and the Integrated Goods & Services Tax Act, 2017 have come into force from 1st July, 2017. 2. Section 16(3) of the Integrated Goods & Services Tax Act, 2017

= = = = = = = =

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

= = = = = = = =

ules made there under. 3. In accordance with the provisions of rule 96A of the Tripura State Goods and Services Tax Rules, 2017 a registered person availing of the option of supplying goods or services for export without payment of integrated tax is required to furnish, prior to export, a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 to the jurisdictional Commissioner binding himself to pay the tax due along with interest in terms of sub-section (1) of section 50 within a period of – (a) Fifteen (15) days after the expiry of three months from the date of issue of Invoice for export, if the goods are not exported out of India; or (b) Fifteen (15) days after the expiry of one year, or such further period as may be allowed by the Co

= = = = = = = =

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

= = = = = = = =

cular No. 8/8/2017 clarifying on issues related to furnishing of Bond / Letter of Undertaking (LUT) for exports. 5. Therefore, in exercise of powers conferred under section 168 of the Tripura State Goods & Services Tax Act, 2017 for the purpose of uniformity in the implementation of the Act the following instructions are issued: (i) The Form GST RFD-11 may be furnished under rule 96A of the Tripura State Goods and Services Tax Rules, 2017 manually to the jurisdictional Superintendent of State Tax, till the module for furnishing of Form GST RFD-11 is made available on the common portal, by a registered person availing of the option of supplying goods or services for export without payment of Integrated Tax, prior to export, alongwith a B

= = = = = = = =

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

= = = = = = = =

2018 (3) TMI 679 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 132 (All.) – Difficulties in filing of GST Tran-1 – transitional credit – Writ of mandamus to extend the time period for filing of GST Tran-1 – application of petitioner was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for the necessary transactional credit – Held that: – the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – petition disposed off. – Writ Tax No. – 170 of 2018 Dated:- 13-2-2018 – Mr. Bharati Sapru And Mr. Ne

= = = = = = = =

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

= = = = = = = =

pite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. The respondents have been served with a notice of this writ petition two days ago and they have instructions to state that some new committee is likely to be formed, which will take care of the individual cases probably within next two weeks but are unable to give any exact date. In view of the above, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders o

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 12-2-2018 Last Replied Date:- 18-2-2018 – Sale to Nepal and Bhutan is taxable or it will be considered as zero rated supply if payment has been realized in Indian currency . – Reply By Rajagopalan Ranganathan – The Reply = Sir,Export to Nepal is zero rated but export to Bhutan is liable to IGST. – Reply By ROHIT GOEL – The Reply = Sir but payment has been realized in INR and not in foreign currency – Reply By Alkesh Jani – The Reply = Sir, My point of view is that export of goods to Nepal or Bhutan fulfills the condition of GST law for taking goods out of India, hence, it will be treated as zero rated supplies. With regards to realization in Indian currency is concern, the Circula

= = = = = = = =

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

= = = = = = = =

ertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan . Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with the applicable RBI guidelines. It may also be noted that the supply of services to SEZ developer or SEZ unit under LUT will also be permissible on the same lines. The supply of servic

= = = = = = = =

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

= = = = = = = =

ices in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange. But with effect from 27.10.2017 this condition of receipt of export proceeds in foreign exchange had been removed vide Sl. No. 10 D of Notification No. 9/2017- Integrated Tax (Rate) dated 28.6.2017 as amended by Notification No. 42/2017-Integrated Tax (Rate) dated 27.10.2017. – Reply By Alkesh Jani – The Reply = Sir, Thanks for your valuable views, In the instant case it may be treated as Export of service with Nil rated. – Reply By Kishan Barai – The Reply = Make sure in your Bills of Exports there would be one condition that weather supply ment against LUT/Bond in it one needs to tick Y or

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – nandankumar roy – Dated:- 12-2-2018 Last Replied Date:- 12-2-2018 – DEAR SIR,PL CONFIRM WHETHER IT IS CORRECTED OR WRONG AS I SHOWN ALL THESE ENTRY RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY TO 3.1 a SECTION ONLY (a) Outward taxable supplies (other than zero rated, nil rated and exempted) OF 3b SECTION . AS GOING TO GENERATE REFUND IN GST SITE IT IS ASKING FOR FIGURE RELATED TO SHOWN FIGURE OF (b) Outward taxable supplies (zero rated ) WHERE I

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Clarifications regarding GST in respect of certain services – TRU clarified 6 vital issues. – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Seizure of goods – Section 129(1) of the UP GST – Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on t

= = = = = = = =

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

= = = = = = = =

GST – States – 08/2018-State Tax – Dated:- 12-2-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(v) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 8 of 2018 – State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-Central Tax, dated the 15th November, 2017, published

= = = = = = = =

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

= = = = = = = =

GST – States – 07/2018-State Tax – Dated:- 12-2-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(iv) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 7 of 2018 – State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Government of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any re

= = = = = = = =

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

= = = = = = = =

GST – States – 06/2018-State Tax – Dated:- 12-2-2018 – No.J.21011/1/2017-TAX/Vol III/Pt (iii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 6 of 2018 – State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Government of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any

= = = = = = = =

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

= = = = = = = =

GST – States – 05/2018-State Tax – Dated:- 12-2-2018 – No.J.21011/1/2017-TAX/Vol III/Pt (ii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 5 of 2018 – State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Government of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any r

= = = = = = = =

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

= = = = = = = =

GST – States – 04/2018-State Tax – Dated:- 12-2-2018 – No.J.21011/1/2017-TAX/Vol III/Pt(i) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 4 of 2018 – State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the Government of Mizoram, on the recommendations of the Council, hereby waives the amount of late fee payable by any reg

= = = = = = = =

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

= = = = = = = =

GST – States – 03/2018-State Tax – Dated:- 12-2-2018 – No.J.21011/1/2017-TAX/Vol III/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 3 of 2018 – State Tax Dated Aizawl the 12th Feb., 2018 In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in theOfficial Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017,- (i) with effect from 23rd day of January, 2018, in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; (ii) with effect from the 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number(3), for the words one

= = = = = = = =

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

= = = = = = = =

by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State. (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organising State also. (c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of actionable claim in the form of chance to win in betting, gambling or horse racing in a race club sha

= = = = = = = =

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

= = = = = = = =

aged in supplying services by way of accepting deposits, extending loans or advances. (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. ; (vii) with effect from 23rd day of January, 2018, in Rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and

= = = = = = = =

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

= = = = = = = =

th the provisions of rules 46, 46A or, 49, in a case where such person is not required to carry an e-way bill under these rules. ; (ix) with effect from 23rd October, 2017, in Rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Mizoram, notification No. J.21011/1/2017-TAX/Vol III(x) dated the 17th November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Government of Mizoram, notification No. 40/2017-State Tax (Rate) dated the 17th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R

= = = = = = = =

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

= = = = = = = =

xport of goods shall be substituted; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Mizoram, notification No. J.21011/1/2017-TAX/Vol III(x) dated the 17th November, 2017 or notification No. 40/2017-State Tax (Rate) 17th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dat

= = = = = = = =

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

= = = = = = = =

supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Mizo

= = = = = = = =

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

= = = = = = = =

enerated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own con

= = = = = = = =

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

= = = = = = = =

en furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the infor

= = = = = = = =

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

= = = = = = = =

or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile num

= = = = = = = =

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

= = = = = = = =

ne additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter, or (b) recipient, if registered, where the information in Part

= = = = = = = =

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

= = = = = = = =

t, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the State as the Commissioner of State Tax, in consultation with Principal Chief Commissioner / Chief Commissioner of Central Tax, may notify. (e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to Government of Mizoram notification No. 2/2017- State tax (Rate) dated the 7th July, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleumcrude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14

= = = = = = = =

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

= = = = = = = =

atement 1A, the following Statements shall be inserted, namely; Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved indebit note, if any Integrated tax and cess involved incredit note, if any Net Integrated tax andcess (6+7+10 -11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl.No. Invoice details Goods/Services (G/S) Shipping bill/Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) after Statement 3A, the following Statement shall be inserted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN ofrecipient Invoice details Shipping bil

= = = = = = = =

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

= = = = = = = =

ove five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number ; (xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters UT , at both places where they occur, the words Union territory shall be substituted; (xvii) with effect from 1st February, 2018, in FORM GST IN

= = = = = = = =

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

= = = = = = = =

2018 (4) TMI 271 – KERALA HIGH COURT – [2018] 1 GSTL 64 (Ker) – Submission of revised returns – circular No.14/2017 – Held that: – writ petition disposed off directing the respondent to take up and pass appropriate orders on Exts.P3 and P4 applications, in the light of the circular aforesaid. – WP(C).No. 26065 of 2017 Dated:- 12-2-2018 – P.B. Suresh Kumar, J. For the Petitioner(s):- Sri.N.Muraleedharan Nair Sri.K.S.Ampady, ADVS. For the Respondent(s):- Sri. E.P.Govindan, Assessment, Taxes, Special Government Pleader JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015

= = = = = = = =

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

= = = = = = = =

2018 (2) TMI 1496 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 21 (Bom.) – Validity of Remand order – issue pending before Larger Bench – taxability service under the taxing entry “Cargo Handling Services“.
–
Held that: – the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed.
–
The common order dt.7.4.2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved. – Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 201

= = = = = = = =

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

= = = = = = = =

is entered into between the respondents/Western Coal Fields limited and Mahagenco. The Tribunal has, without applying it's mind to this aspect of the matter, remanded the matter back to the Adjudicating Authority. 3. On 30.11.2017, this Court has passed the following order : Heard the learned counsel for the appellant. The learned counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s Shreem Coal Carriers Pvt. Ltd. vs. Commissioner of Central Excise, Nagpur. The judgment and order passed by the Tribunal was the subject matter of Special Leave Petition before the Hon'ble Apex Court. The learned counsel submits that the Hon'ble Apex Court thought it fit to refer the issue to Special Bench. The learned counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, th

= = = = = = = =

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

= = = = = = = =

nt/Western Coal Fields Ltd. 5. We put a specific question to Mr. Kapur, learned Counsel for the respondent as to whether loading and unloading of coal is covered by Cargo Handling Services . We expressed that if answer to this question is in the affirmative, then we need not set aside the order passed by the Tribunal, which is impugned in this case. But if the answer is in the negative, then such issue arises and it is pending for decision by the Larger Bench, which fact is not disputed. Mr. Kapur makes a categorical statement that the loading and unloading of coal in all these cases is not covered by the Cargo Handling Services. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and

= = = = = = = =

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

= = = = = = = =

2018 (2) TMI 1057 – SUPREME COURT – TMI – Levy of penalty u/s 28 of the FA, 1994 at a reduced rate of 25% – decision in the case of Commissioner of CGST And Central Excise, Surat Versus Metro Security Services [2017 (7) TMI 529 – GUJARAT HIGH COURT] contested – Held that: – delay condoned – leave granted. – SPECIAL LEAVE PETITION (CIVIL) NO(S) …/2018 DIARY NO(S). 8/2018 Dated:- 12-2-2018 – Ranjan Gogoi And R. Banumathi, JJ. For the Petitioner : Mr. Guru Krishnakumar, Sr. Adv. Mr. Shekhar Vyas,

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 32/06/2018 – Dated:- 12-2-2018 – Circular No. 32/06/2018-GST F. No. 354/17/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, 12th February 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding GST in respect of certain services I am directed to issue clarification with regard to the following issues approved by the GST Council in its 25th meeting held on 18th January 2018:- S. No. Issue Clarification 1. Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate). Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No.

= = = = = = = =

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

= = = = = = = =

ed by the District Forum or ₹ 25000/- whichever is less, is required to be paid. Services by any court or Tribunal established under any law for the time being in force is neither a supply of goods nor services. Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: – (1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasijudicial machinery is sought to be set up at District, State and Central levels. (2) The President of the District/ State/National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and Supreme Court Judge respectively. (3) These Commissions have bee

= = = = = = = =

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

= = = = = = = =

of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%? Elephant/ camel joy rides cannot be classified as transportation services. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 11/2017-CT(Rate) dated 28.06.2017 as amended by notification No. 1/2018-CT(Rate) dated 25.01.2018 refers] 4. What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer. Leasing or rental services, with or without operator, for any purpose are taxed at the same rate of GST as applicable on supply of l

= = = = = = = =

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

= = = = = = = =

ry services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals? (3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST. Health care services provided by a clinical establishment, an authorised medical practitioner or para-medics are exempt. [Sl. No.

= = = = = = = =

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

= = = = = = = =

s or visitors are taxable. 6. Appropriate clarification may be issued regarding taxability of Cost Petroleum. As per the Production Sharing Contract(PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors are entitled to recover from the sale proceeds all expenses incurred in exploration, development, production and payment of royalty. Portion of the value of petroleum which the contractor is entitled to take in a year for recovery of these contract costs is called Cost Petroleum . The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a share in profit petroleum, contractors carry out the exploration and production of petroleum for themselves and not as

= = = = = = = =

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

= = = = = = = =