Goods and Services Tax

2018 (3) TMI 678 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 133 (All.) – Seizure order passed by Proper Officer u/s 129 of UPGST Act, 2017 – Held that: – on perusal of Section 129, it is found that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129 – it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and

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ice the said proceedings. Moreover, we find from a perusal of Section 129 that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129, therefore, it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and accordance with law. An expeditious decision shall be taken by the proper officer, say, within a period of two wee

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2018 (2) TMI 921 – MADHYA PRADESH HIGH COURT – TMI – Maintainability of petition – grant of stay – Section 35-G (2) of the Central Excise Act, 1944 – Held that: – an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning – appeal dismissed – decided against Revenue. – CEA No. 41 of 2017 Dated:- 6-2-2018 – P. K. Jaiswal And Virender Singh, JJ. Shri Prasanna Prasad, learned counsel for the appellant ORDER This appeal under Section 35-G (2) of the Central Excise Act, 1944 has been filed by the Revenue against order dated 11.01.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 26.07.2012 passed in Order-in-Appeal by the Commissioner (Appeals), Customs & Central Excise, Indore, whereby the assessee was denied benefit of CENVAT credit on input and input servic

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r (Appeals)-I, Customs & Central Excise, Indore and dismissed the appeal filed by the Revenue. 2. Facts of the case are that respondent – M/s. Vikram Cement are engaged in the manufactures of Cement & Clinker falling under Sub-Heading No.25.23 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). They are availing CENVAT Credit facility on inputs capital goods and input services under Rules 2 and 3 of the CENVAT Credit Rules, 2004. On the basis of departmental audit carried out in September, 2005, it was alleged that several input services for which CENVAT Credit has been allowed, would not be eligible for the same and show cause notice was issued. The Original Authority dismissed CENVAT Credit on various input services to the extent of ₹ 28,24,034/-. Vide order dated 30.03.2007 (Annexure-C) First Appellate Authority – Commissioner (Appeals), Customs & Central Excise, Indore allowed the CENVAT Credit to the tune of ₹ 27,57,759/- and upheld the dema

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ELT 256 (P&H) and (7) Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association reported in (1992) 3 SCC 1. The learned Appellate Tribunal has held that issue involved before the Tribunal is squarely covered by a decision of the Tribunal in the case of Cadile Health Care v. CCE, Ahmedabad reported in 2010 (17) STR 134 (Tribunal Ahmedabad) and held that denial of credit for these services is not legally sustainable and dismissed the appeal of the Revenue. 4. Shri Prasanna Prasad, learned counsel for the appellant has submitted that one appeal against order passed by the Delhi High Court on 08.03.2017 in the case of Commissioner of Central Excise Delhi-I etc. v. M/s. Space Telelink Limited & another has been filed before the Apex Court and the aforesaid matter is pending, and therefore, till the matter is decided, it cannot be said that the issue has been finally decided by the Courts of law. 5. It is not in dispute that the claims of CENVAT Credit was held to be admi

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India 2015 (326) ELT 256 (P&H) and ATV Projects Ltd. v. Union of India 2016 (341) ELT 603 (Allahabad). 6. On due consideration of the arguments of the learned counsel for the appellant – Department, so also the fact, which has not been disputed by the learned counsel for the Revenue, that the matter has been decided and appeal has been dismissed by the Delhi High Court in the case of Principal Commissioner of Central Excise, Delhi-I v. Space Telelink Limited reported in 2017 (355) ELT 189 (Delhi) by giving following reasons in paragraphs No.6, 7 and 8, which read, as under: – 6. This Court also notices that the Indsur Global Ltd. (supra) decision had cited and relied upon the decision in Eicher Motors Ltd. v. Union of India 1999 (106) ELT 3 (SC) as well as upon the decision in Collector v. Dai Ichi Karkaria Ltd. 1999 (112) ELT 353 (SC). In Dai Ichi (supra), the Court held as follows: – "17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for

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t that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 18. It is, therefore, that in the case of Eicher Motors Ltd. v. Union of India [1999(106) ELT 3] this Court said that a credit under the MODVAT scheme was as good as tax paid." 7. The revenue has argued that the Supreme Court has entertained a Special Leave Petition against the judgment of Gujarat and Madras High Courts and furthermore, granted a stay of proceedings and that in these circumstances, the law declared in those judgments are no longer applicable. This submission is fallacious because in Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (1992) 3 SCC 1, the Supreme Court had observed as follows: – "While considering the effect of an interim order staying the operation of the order under challenge, a distinction has to be made between qu

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continues to exist in law so long as it exists, it cannot be said that the appeal which has been disposed of by the said order has not been disposed of and is still pending. We are, therefore, of the opinion that the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the Appellate Authority dated January 7, 1991 does not have the effect of reviving the appeal which had been dismissed by the Appellate Authority by its order dated January 7, 1991 and it cannot be said that after February 21, 1991, the said appeal stood revived and was pending before the Appellate Authority." 8. It is apparent therefore, that an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning. 7. In view of the aforesaid, we are of the view that the law on the issue is well settled by various High Courts. No case to interfere with order dated 02.06.2016

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2018 (2) TMI 766 – BOMBAY HIGH COURT – 2018 (10) G. S. T. L. 18 (Bom.) , [2018] 2 GSTL 37 (Bom) – Lack of access to online profile on the Goods and Service Tax Network – petitioner unable to generate e-way bills – Held that: – The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake up and put in place the requisite mechanism.
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The respondents are directed to reopen the portal and give easy access to the petitioners and all assessees – petition allowed. – Writ Petition (L) No. 2230 of 2018 Dated:- 6-2-2018 – S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ. Mr. Vinayak Patkar with Mr. Ishaan Patkar and Mr. G.Y. Patwardhan i/b Ms. Roshni Naik for the petitioner. Mr. Sonpal with Mr. B.V. Samant, AGP for respondent no.2

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ioner says that the Electronic Way Bills Rules have yet to come into force. Therefore, without access to the online profile, the petitioner cannot generate E-way bills. Without such E-way bills, the petitioner will not be allowed to move the goods anywhere and that will paralyse its business. Lack of access would mean that the petitioner is unable to file return or pay tax or undertake any other compliances required by the statute. Such lack of access to the online profile also inhibits the petitioner from securing the final registration number. In the absence thereof, the petitioner is exposed to interest liability and may have to face even penal consequences. Importantly, the petitioner as well as its customers are unable to avail input tax credit mechanism. 5. The writ petition was filed in this Court and after its filing, notice was issued. On the earlier occasion, only the learned AGP representing the State Goods and Services Tax Commissioner appeared before us. After notice, Mr.

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access as is claimed by the petitioner. It is for the authorities to work out the necessary mechanism and set that in place. It must also set up and establish a grievance redressal mechanism. It is no answer that such issues, as are projected in the petition, would be taken up before the Goods and Services Tax Council at its next meeting. 9. When we inquired from Mr. Mishra as to when is the next meeting of this Council, he has no instructions. Whether the grievance of the petitioner would be projected and raised before the Council or not, Mr. Mishra could not give us a definite answer. All that Mr. Mishra says is that he may be granted two weeks' time to take instructions and file affidavit. 10. We do not think that these are satisfactory state of affairs. A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sess

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Goods and Services Tax – F. No. 31013/16/2017-ST-I-DoR – G.S.R. 145(E) – Dated:- 6-2-2018 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th February, 2018 G.S.R. 145(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), sections 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following amendments in the Goods and Services Tax Settlement of Funds Rules, 2017, namely:- 1. (1) These rules may be called the Goods and Services Tax Settlement of Funds (Amendment) Rules, 2018. (2) They sha

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 5-2-2018 Last Replied Date:- 7-2-2018 – DEAR SIR, PL HELP REGARDING TO CLEAR 0.10% DUTY MERCHANT EXPORT OR THIRD PARTY EXPORT TO BE TREAT AS DEEMED EXPORT IN GSTR1 AND PROCEDURE FOR REBATE CLAIM ON LINE IN GST REGIME WITHIN GST SITE AS EXPORTED WITH DUTY PAYMENT – Reply By KASTURI SETHI – The Reply = It is not deemed export. Anchor Deemed exports : The Government may notify certain supplies of goods as deemed exports, where goods

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 5-2-2018 Last Replied Date:- 5-2-2018 – We have purchased Cigarettes for which payment has been made beyond due date of payment and therefore interest on delayed payment has been charged by company. Company has issued debit note where HSN code of cigarette is mentioned and description mentioned as Interest on delayed payment….Whether it is correct treatment by company and how to treat it in our GST return?? – Reply By KASTURI SETHI –

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2018 (6) TMI 624 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (14) G. S. T. L. 141 (A. A. R. – GST), [2018] 2 GSTL (AAR) 82 (AAR) – Classification of goods – Ice Cream Making Machines – rate of GST – Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff? – Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question? – Held that:- It is evident that the Explanatory Notes for Tariff Heading 8418 includes ice-cream makers – It is also observed that in the First Schedule to the Customs Tariff Act, 1975, ‘industrial ice cream freezer’ is mentioned against Tariff Item 8418 69 50 under Tariff Heading 8418. Therefore, ‘Ice Cream Making Machine’ manufactured and supplied by the applicant merit classification under Tariff Heading 8418.
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The Tariff Heading 8438 covers the machinery not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink. As the ‘Ice Cream Makers’ are specifically

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f Heading 84.38 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.18 is applicable to the said product. – ADVANCE RULING NO. GUJ/GAAR/RULING/2018/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017/AR/14) Dated:- 5-2-2018 – R. B. Mankodi Member And G. C. Jain Member For the Applicant : Shri K.A. Nagar, Consultant RULING The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the Ice Cream Making Machines in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine.. 2. The applicant has raised the following questions for Advance Ruling – (i) Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff ?; (ii) Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ? 3. The applicant submitted that they are of the view that the following

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ted by the applicant that the said goods primarily designed for manufacture of ice cream i.e. food, thus the same cannot be treated as similar to refrigerator, freezer, heat pumps or other refrigerating or freezing equipments of Chapter Heading No. 8418 of GST Tariff. The description of Chapter Heading 8418 is as under – Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 . It is submitted that the aforesaid description of the goods relates to (i) the refrigerators, in which goods can be stored at low temperatures; (ii) freezers which withdraw the heat to change something from a liquid to a solid; change to ice; cause to freeze; and (iii) Heat Pump is a device which draws heat from a suitable heat source and converts it with the assistant of a supplementary energy source into a source of more intense heat. These goods shall attract GST at the rate of 28%. However, this description of t

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to the Ice Cream Machine. (iii) the impugned goods is not in the category of luxury item like car, which is deemed to be unnecessary or non-essential, or not like sin product tobacco or demerit goods to attract GST rate of 28%. Therefore, the applicant is of the view that the goods in question are specifically covered by Chapter Heading 8438, which attracts the GST rate of 18%. 7. The applicant, vide their further submissions dated 30.11.2017, referred to the decision in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) ELT 549 (Tri.)] and submitted that the Tribunal has held that a single unit for manufacture of ice cream is classifiable under sub-heading 8438 of the Customs Tariff Act, 1975. The applicant also referred to the decisions in the case of Collector of Central Excise Vs. Gakso Refrigeration Engineers [1993 (63) ELT 568 (Tribunal)] and [1997 (89) ELT A40 (SC)] and in the case of General Fabricators Vs. Commissioner of Central Excise, Mangalore [2006

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ning machines of heading 8415 with Chapter Head 8418. As per the description given by the applicant, the product namely, Ice Cream Making Machines appear to be falling under the entry at Serial No. 120 of Schedule IV of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. 9. We have considered the submissions made by the applicant in their application for advance ruling and additional submissions made vide letter dated 30.11.2017 as well as submissions made at the time of personal hearing. We have also considered the information and views submitted by the Goods & Services Tax and Central Excise, Ahmedabad South Commissionerate. 10. The issue involved in this case is regarding classification of Ice Cream Making Machine . 11.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation. – For the purposes of this notification, – (i) …… (ii) …… (iii) Tari

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nd the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff. 12.1 The Tariff Heading 8418 reads as follows :- Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 12.2 The Explanatory Notes for Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 under Tariff Heading 8418 of the Ha

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The evaporator, the active cooling element, consisting of a tubular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the absorption of heat from the surrounding air or, in the case of large cooling installations, from brine or a solution of calcium chloride kept in circulation around the evaporator coils. In the marine type there is no compressor and condenser in the refrigerant (water or brine) circuit, but the evaporation is induced by a vacuum produced by an ejector pump working with a steam condenser. The later condenses and disposes of the vapours produced, which are not returned to the system. (B) ABSORPTION TYPE REFRIGERATORS xxx xxx xxx xxx Apparatus of the foregoing kinds are classified in this heading if in the following forms: (1) xxx xxx (2) Cabinets or other furniture or appliances incorporating a complete refrigerating unit or an evaporator of a refrigerating unit, whether or not equipped with ancillary devices such

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drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils The Tariff Heading 8438 covers the machinery not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink. As the Ice Cream Makers are specifically covered under Tariff Heading 8418, the same do not fall under Tariff Heading 8438. 13.2 In support of the contention that the Ice Cream Making Machine manufactured by them fall sunder Tariff Heading 8438, the applicant has relied on the decision of Hon ble CEGAT in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) E.L.T. 549 (Tribunal)]. We have gone through the said decision. It is observed that the goods / products under dispute have been described in the first paragraph of the said decision as follows :- This appeal is directed against the order-in-appeal passed by Collector of Customs (Appeals), Bombay who has rejected the claim of the classification in respe

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consignments under sub-heading 8438.80, as the complete system on the grounds that in the first consignment product forming system itself consists of conveyor and freezing tunnel without which it cannot work and in the other consignment, enrobing system also cannot work without the conveyor and coating hardening tunnel. ……… . It is not the case of the applicant that the Ice Cream Making Machines manufactured and supplied by them consists of the above referred products, which were the subject matter of dispute in the case of Milk Food Ltd. (supra). Therefore, the said decision is not found to be applicable in the facts of the present case. 14.1 The applicant has also submitted that the Ice Cream Making Machine manufactured and supplied by them are classifiable under Chapter Heading 8419 and referred to the decisions in the case of Collector of Central Excise Vs. Gakso Refrigeration Engineers [1993 (63) ELT 568 (Tribunal)] and [1997 (89) ELT A40 (SC)] and in the cas

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, the decision in the case of General Fabricators (supra) rendered in respect of products fully fabricated insulated tanks and semi-finished insulated tanks by relying on the decision of Gakso Refrigeration Engineers is not found to be applicable in the facts of the present case. 15. In the copy of Invoice No. 70/17-18 dated 13.06.2017 submitted by the applicant, the Tariff / HSN Classification 8418 5000 has been shown in respect of product Soft Ice-Cream Machine SM-301/MGF , which indicates that the applicant was classifying their product under Tariff Heading 8418 in the erstwhile Central Excise regime. 16. In view of the foregoing, we rule as under – RULING The product Ice Cream Making Machine is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.18 is applicable to the said product. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagem

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2018 (6) TMI 517 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 124 (A. A. R. – GST), 2018] 2 GSTL (AAR) 83 (AAR) – Classification of goods – Electrically operated Drum with Bell and Zalar – whether the said product is eligible for exemption vide Sl. No. 143 of N/No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92?
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Held that:- The product manufactured by the applicant is distinctly known in the market as ‘Electrically operated Drum with Bell and Zalar’ and the Drum, Bell and Zalar used in the said product are played in a rhythm by mechanical operation of electric motor run by electricity – the said product is appropriately classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975, which inter-alia covers the pr

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n No. 2/2017-Central Tax (Rate), dated 28-6-2017 is not admissible to the product ‘Electrically operated Drum with Bell and Zalar’ manufactured and supplied by the applicant.
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Also, the Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017, as amended, is not pari-materia to Entry 43 under the Gujarat VAT Act. Therefore, the Determination Order issued in respect of Entry 43 of the Gujarat VAT Act, is not found to be applicable in the present case.
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Ruling:- The product ‘Electrically operated Drum with Bell and Zalar’ manufactured and supplied by the applicant is classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975 – the product is not eligible for exemption provided vide Sl. No. 143 of N/N. 2/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017. – ADVANCE RULING NO. GUJ/GAAR/RU

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ubmitted that the electrically operated drum with bell and zalar was exempted from tax under the Gujarat Sales Tax Act, 1969 vide Determination Order dated 26.02.1990 given in the case of M/s. Jagdish Industries, reported at 1989/D/144. Subsequently, the said instrument was held as covered under entry 43 of Schedule I of the VAT Act vide Determination Order dated 31.05.2013 passed under section 80 in the case of the applicant. Accordingly, it was exempted from tax even under the VAT Act. The relevant entry 43 under the VAT Act was as under. Entry 43 – Musical instruments (handmade and other than electronic musical instruments) and harmonium reeds 3. The applicant submitted that the Chapter 92 of GST Tariff provides musical instruments, parts and accessories of such articles. The Chapter 92 provides various kinds of musical instruments which are subject to tax under the GST Act. The Chapter 92 also provides the Indigenous handmade musical instrument subject to NIL rate of GST. They subm

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nous and is handmade musical instrument. Accordingly, the instrument should be a musical instrument, should be handmade and indigenous. If all these three conditions are fulfilled then the NIL rate of tax is applicable. 5. It is submitted by the applicant that normally in every Hindu Temple, during morning and evening Aarti, Drum and Zalar is played by a person with the help of small wooden stick. The instrument of the applicant, which is combination of drum and zalar, is played by using electric power during morning and evening Aarti. It creates rhythm during performing of Aarti. Accordingly, as per meaning given in Wikipedia – Encyclopedia, Musical Instrument means – A musical instrument is an instrument created or adapted to make musical sound. In principle any object that produces sound can be consider a musical instrument. It is through purpose that the object becomes a musical instrument . Accordingly, the disputed item manufactured by the applicant is musical instrument as cover

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ually. The Hon ble Supreme Court in the case of Collector of Central Excise V/s. Louis Shoppe & Another, 102 STC Pare 129 while interpreting the item as handicraft product has held that it must be predominantly made by hand. It does not matter if some machinery is also used in the process . Accordingly, the disputed item of the applicant is handmade musical instrument. 8. It is submitted by the applicant that the item electrically operated drum with bell and zalar is an indigenous handmade musical instrument covered under Chapter 92 subject to NIL rate of tax. They submitted that there is a principle for interpretation of schedule entry that under which entry the product is covered is to be determined by following the test of common parlance or commercial parlance and relied on the judgment of Hon ble Supreme Court in the case of M/s. Indo International Industries, reported at 45 STC Page 359. They submitted that the disputed item of the applicant is Page 2 of 5 popularly known as

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ding to the applicant, the disputed instrument is consisting of zalar and nagara and hence they are covered by item No. 4, 43 and 117 of the list and hence NIL rate of tax is applicable to it. 10. We have considered the submissions made by the applicant in their application for advance ruling and additional written submissions as well as submissions made at the time of personal hearing. 11. The issue involved in this case is regarding (i) appropriate classification of the product Electrically operated Drum with Bell and Zalar ; and (ii) whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to Indigenous handmade musical instruments of Chapter 92. 12.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central

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statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature Page 3 of 5 (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff. 13.1 As per the submissions of the applicant, for manufacture of product Electrically operated Drum with Bell and Zalar , they prepare body by using Lathe Machine, Drill Machine and Welding Machine, wherein different parts are manually assembled. In t

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eading 9208 of the First Schedule to the Customs Tariff Act, 1975, which inter-alia covers the products musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of Chapter 92. 14.1 Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, provided exemption to Indigenous handmade musical instruments of Chapter 92. The said Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 was amended vide Notification No. 28/2017-Central Tax (Rate), dated 22.09.2017, whereby, inter-alia, in Sl. No. 143, entry Indigenous handmade musical instruments as listed in ANNEXURE II , has been substituted and Annexure – II containing list of 134 indigenous handmade musical instruments, was inserted. Thus, the exemption vide Sl. No. 1

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items of said Annexure – II. As Page 4 of 5 the list of indigenous handmade musical instruments given in Annexure-II of Notification No. 2/2017-Central Tax (Rate) is exhaustive and the wordings of Entry at Sl. No. 143 of said Notification are very clear, we hold that the benefit of Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 is not admissible to the product Electrically operated Drum with Bell and Zalar manufactured and supplied by the applicant. 14.3 We also note that Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017, as amended, is not pari-materia to Entry 43 under the Gujarat VAT Act. Therefore, the Determination Order issued in respect of Entry 43 of the Gujarat VAT Act, is not found to be applicable in the present case. 15. In view of the foregoing, we rule as under :- RULING (i) The product Electrically operated Drum with Bell and Zalar manufactured and supplied by the applicant is classifiable under Heading 9208 of the Fi

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2018 (6) TMI 427 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 370 (A. A. R. – GST) – Classification of goods – Roof Ventilators – rate of GST – Held that:- As per the Rules for Interpretation of Customs tariff as made applicable to GST Tariff and General rules for Interpretation of the schedule, classification of Goods shall be governed by certain principles laid down therein. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing a more general description
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The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff

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oof Ventilators III. The applicant submitted the following document: (i) Form GST ARA-01 (ii) Annexure I & II – Statement of relevant facts having a bearing on the question raised (iii) Copy of Challan evidencing payment of application fee of ₹ 10,000/-. IV. Mr. Sammarath, Director, have appeared for personal hearing on 27-01-2018 and explained the case, as under : 1. These ventilators are powered by the wind to give effective ventilation for industries, warehouses etc. They function with the flow of wind. A little bit of wind will be enough for the turbo ventilator to rotate. The faster the wind, the faster the turbine will rotate and exhaust the heat, smoke, fumes, humidity etc. 2. These ventilators need not be powered by electricity. As the wind approaches and strikes the ventilator, it jumps, creating an area of low pressure on the leeward side of the turbine. This low pressure zone is fed by drawing air from the turbine, causing a continuous extraction of air from the bu

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converts the energy of wind into rotational energy by means of vanes called sails or blades. Wind energy is replenishable with unlimited supply. 7. Windmill is a device which converts the kinetic energy in the wind into rotational energy, which in turn can perform many useful functions like generating electricity or mechanical energy. The essential function of a windmill is to convert wind energy or wind power into rotational movement or rotational energy. 8. Traditionally windmills were mostly used to mill grain, pump water or both. The majority of modern windmills take the form of wind turbines used to generate electricity or wind pumps used to pump water either for land irrigation or to extract ground water. However, the rotational movement of the shaft can be utilized to perform any useful function with the rotating shaft and new functions can be invented and added. Accordingly, wind turbine ventilators or generators are developed. 9. In this ventilator, mechanics involved in the a

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edule, classification of Goods shall be governed by certain principles laid down therein. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing a more general description. 2. In the present case the classification to be decided is for Roof Ventilators . The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff as adopted by GST. In the Notification No. 41/2017 – Central Tax (Rate), dt. 14-11-2017 issued by Central Board of Excise and Customs and G.O.Ms No. 250, Revenue (CT-II) Department, Dt. 21-11-2017, issued by Government of Telangana, the rate of

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2018 (2) TMI 1725 – CESTAT DELHI – TMI – CENVAT credit – input services – telephone services – insurance services – Held that: – telephone service is an essential part of manufacturing activity and accordingly, the appellant is entitled to avail Cenvat credit on telephone service – credit allowed.
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Insurance services – marine specific voyage – insurance of finished goods after place of removal – Held that: – The insurance policy taken for marine specific voyage and insurance for finished goods after place of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011 – credit not allowed.
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Group insurance for employees – group gratuity scheme – Held that: –

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ard the parties. 3. Considering the fact that telephone service is essentially required for a manufacturer of excisable goods moreover without telephone in these days life is on hell and without telephone services neither production can take place nor the goods can be sold nor the goods can be purchased. Therefore, telephone service is an essential part of manufacturing activity and accordingly, the appellant is entitled to avail Cenvat credit on telephone service as held by this Tribunal in the case of M/s Hydus Technologies India Pvt. Ltd. Vs. CCE & ST – 2017-TIOL-1189-CESTAT-HYD. 4. Further, I find that the appellant has availed Cenvat credit on insurance services viz. for marine specific voyage, insurance of finished goods after pla

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2018 (4) TMI 1215 – ALLAHABAD HIGH COURT – TMI – Extension of time period for filing of GST Tran-1 – despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond – 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. – 131 of 2018 Dated:- 5-2-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri Suyash Agarwal, Advocate Counsel For Respondent: A.S.G.I., C.S.C. JUDGEMENT Heard Sri Suya

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s a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. 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 on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. With the aforesaid directions, the writ petition stand disposed of finally. – Case laws – Decisions – Judgements – Orders – Tax Management India

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GST – States – 11/2018-State Tax – Dated:- 5-2-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 5th February 2018 NOTIFICATION Notification No. 11/2018-State Tax No. MGST.1018/C.R.04(1)/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby rescinds, except as respects things done or omitted to be done before such rescissio

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2018 (2) TMI 1246 – CESTAT NEW DELHI – TMI – Refund of duty paid – refund claim was rejected by the authorities below on the ground that this Tribunal has considered the issue of imposition of penalty and observed that confirmation of the demand along with interest is to be appropriated in terms of Section 11A (2B) of the Act – Held that: – the amount paid during the course of investigation by the appellant along with interest has been appropriated by this Tribunal. In that circumstances, the refund claims are not maintainable. Therefore, the authorities below has rightly rejected the refund claims of the appellant – appeal dismissed – decided against appellant. – Appeal No. E/51810/2017-SM – Final Order No. 50548/2018 – Dated:- 5-2-2018 – Hon ble Mr. Ashok Jindal, Member ( Judicial ) Shri Sandeep Mukherjee, C.A. – for the appellant Shri K. Poddar, D.R. – for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim of duty pa

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t on the premise that as they have paid duty along with interest, therefore, extended period of limitation is not invocable. This Tribunal considering the aspect of imposition of penalty on the appellant has taken note of the fact and hold that in this case extended period of limitation is not invocable for imposition of penalty. Further, also observed that as the appellant is paid entire amount of duty along with interest during the course of investigation itself, the same is required to be appropriated in terms of Section 11A(2B) of the Central Excise Act, 1944 and no show cause notice was required to be issued. Thereafter, the appellant has filed this refund claim. The refund claim was rejected by the authorities below on the ground that this Tribunal has considered the issue of imposition of penalty and observed that confirmation of the demand along with interest is to be appropriated in terms of Section 11A (2B) of the Act. Therefore, refund claim are not entertainable. Against th

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e findings as under : 8. In view of above, I am of the considered opinion that there is no element of suppression, wilful misstatement, fraud etc. involved in the present case, justifying invocation of the extended period of limitation for issuance of the show cause notice and for adjudication of the proceedings, especially for the purpose of imposition of mandatory penalty. I am also of the view that since, the entire duty liability along with interest has been paid by the appellant before issue of show cause notice, the appellant should get the benefit of provisions of Section 11A (2B) of the Central Excise Act, 1944, according to which, there was no requirement of issuance of show cause notice, once the duty along with interest has been paid. Further, since the ingredients mentioned in the proviso to Section 11A and Section 11AC of the Central Excise Act are absent in the present case, the question of imposition of penalty does not arise. 7. On going through the said findings of thi

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Goods and Services Tax – Started By: – Mayur Patel – Dated:- 4-2-2018 Last Replied Date:- 5-2-2018 – I am a proprietor of a firm engaged in website and software development.I have following concerns regarding GST and TDS for which i am seeking guidance from fellow expert of the community;Question: is the following scenario correct ? | Am i eligible deductee for TDS ?- I have raised invoice to my client for ₹ 1,00,000 where service charge is ₹ 84745.76 and GST(@18%) is ₹ 15254.24.- Client paid me ₹ 90,000 ; Deducted ₹ 10,000 as TDS @ 10 % rate It is to be noted that – The location of supplier and place of supply of service is different from the State where the recipient is registered.(I have read that TDS under

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7, the electronic commerce operator is required to collect the tax at source (TCS).. I agree with the reply given by the expert – Reply By KASTURI SETHI – The Reply = TDS under GST has been deferred under till 31.3.18. At present E-Commerce operator deducts TCS @1 % (0.5 +0.5 CGST and SGST) under Section 52 of CGST Act, 17. I support the views of both experts. The querist is advised not to call himself, sound foolish . On this forum even experts also ask questions. To quench your thirst of knowledge is neither sin nor offence from any stretch of imagination. Rather, it is plus point for you or any person. – Reply By Mayur Patel – The Reply = I thank you all experts spared time for such a quick reply.What i understood is that client can dedu

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Goods and Services Tax – Started By: – phani raju konidena – Dated:- 3-2-2018 Last Replied Date:- 5-2-2018 – Dear Experts, Please clarify – if same invoice numbers in B2B section and export section [6A] of GSTR-1 have been uploaded erroneously through 'offline tool' i.e CSV files. Our invoice transactions are more than 500 invoices to upload GSTR-1 Is there any provision in the tool to delete entire data from the GST portal to rectify the errors. – Reply By Alkesh Jani – The Reply = Sir

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Goods and Services Tax – Started By: – JOSEPH ALEXANDER – Dated:- 3-2-2018 Last Replied Date:- 4-2-2018 – We have a company called BLT having GST registration. We got an order from USA for software development through internet and payment in advance towards Employee cost , office rent and commission for the propritor and it is to pay by USD thought bank.Appx Monthly $3500.000 all in charges ( Employee cost,Rent and consultation fee)1) – Reply By KASTURI SETHI – The Reply = What is query ? Left.

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Goods and Services Tax – GST – E-way bill rules postponed – Notification – TMI Updates – Highlights

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Goods and Services Tax – Started By: – raja raja – Dated:- 3-2-2018 Last Replied Date:- 5-2-2018 – Dear experts, Please guide me Aug month we have paid reverse charge , same month we can claim input.Thanks in advance – Reply By SHIVKUMAR SHARMA – The Reply = Yes,You can avail the ITC of RCM in the same month after making the Cash payment of Tax Under RCM. – Reply By KASTURI SETHI – The Reply = Sh.Sharma Ji, Agree with you. There is no doubt. There was a lengthy discussion regarding whether ITC can be taken after crossing one month from the date of payment in cash or from the date of invoice under RCM. Do you remember ? If so, clear my doubt citing Rule etc. – Reply By Ganeshan Kalyani – The Reply = This topic has been discussed previously.

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aised by the recipient is the eligible document for claiming credit of tax paid under RCM But rule also imposes condition for payment of tax. Nonetheless it is Inportant to note that in case of tax charged by the Supplier,the Tax invoice issued by the supplier is the eligible document for claiming credit.The claim of credit by the recipient ,in GSTR-2 is on provisional basis and gets finalised after matching of returns which is again subject to payment of tax by the supplier. In line with the above an argument can be taken that in case of tax under RCM,Invoice issued under section 31(3) (f) is the eligible document for claiming credit.The credit of tax payable under RCM can be claimed by the recipient ,in GSTR-2 on provisional basis and the

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GST – States – G.O. Ms. No. 024 – Dated:- 3-2-2018 – COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O.Ms. No. 24, Commercial Taxes and Registration (B1), 3rd February 2018, Thai 21, Hevilambi, Thiruvalluvar Aandu-2049.] No. II(2)/CTR/116(d)/2018 In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby rescinds, except as respects things done or omitted to be done before such rescission,

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Customs – Effective rates of customs duty and IGST for goods imported into India. – Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – Started By: – chandan bera – Dated:- 2-2-2018 Last Replied Date:- 4-2-2018 – DEAR SIR/MADAM,E WAY BILL IS MANDATORY FOR GROUNDNUT INTER STATE SALES FROM 01.02.2018 (HSN CODE-1202). – Reply By Ganeshan Kalyani – The Reply = Ground nut of sees quality is exempt under GST and the same is exempted from eway bill requirement. Ground nut other than of seed quality is taxable @5 % and the same is covered for eway bill requirement. – Reply By Rajagopalan Ranganathan – The Reply

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Goods and Services Tax – GST – Dated:- 2-2-2018 – NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES AND NARCOTICS (NACIN) Frequently Asked Questions on E Way Bill Q 1. What is an E Way Bill? Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B -comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road. Q 2. What is the common portal for e-way bill? Ans. The Common Goods and Services Tax Electronic Portal for furnish

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f movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill. Q 5. What are the benefits of e-way bill? Ans. Following benefits are expected from e-way bill mechanism (i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts (ii) It will facilitate faster movement of goods (iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs. Q 6. When will the e-way bill provisions be implemented? Ans. The e-way bill provisions in respect of inter-state supplies of goods shall be implemented w.e.f 1st February, 2018. The States may choose their own timings for impleme

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nworked (0508) and worked coral (9601) b) Goods being transported by a non-motorised conveyance; c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and g) where the goods being transported are treated as no supply under Schedule III of the Act. Q 9. Whether an e-way bill is to be issued, even when there is no supply? Ans. Yes. Even if the movement of go

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stered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 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. In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than ₹ 50,000/- it shall be the responsibility of the transporter to generate it. In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be furnished by such ecommerce operator. Q 11. Who has to generate E-way bill in case of transportation of goods by rail, air or vess

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2 hours for updation of Part B of FORM GST EWB-01. Q 14. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill? Ans. It is mandatory to generate e-way bill in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017. Further no e-way bill is required to be generated in respect of goods being transported by a non-motorised conveyance; goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138, the same will be considered as contravention of rules. As per Secti

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The recipient shall be liable to generate e-way bill. There could be three possibilities as below: Situation Movement caused by Impact Recipient is unknown Unregistered person E-way bill not required; However, the supplier has an option to generate e-way bill under citizen option on the e-way bill portal Recipient is known and is unregistered Unregistered person E-way bill not required; However, the supplier has an option to generate e-way bill under citizen option on the e-way bill portal Recipient is known and is registered Deemed to be caused by the Registered recipient Recipient to generate e-way bill Q 16. What are the reasons for transportation to be furnished in the part A of e-way bill? Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of goods is caused by reasons of supply or otherwise. The format for GST EWB-01 lists ten reasons for transportation viz Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line

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the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. Q 19. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill? Ans. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, if the e-way has been verified in transit in accordance with the provisions of rule 138 B of the CGST Rules, 2017, the same cannot be cancelled. Q 20. What happens if the conveyance is changed en-route? Ans. Where the goods are transferred from one conveyance to another

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the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. Q 22. How does transporter come to know that particular e-way bill has been assigned to him? Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways: The transporter can go to reports section and select EWB assigned to me for trans and see the list. The transporter can go to Update Vehicle No and select Generator GSTIN option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him. The tax payer can contact and inform the transporter that the particular EWB is assigned to him. Q 23. How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party? Ans. The supplier or the recipient can view the same from either of the following options: He can view on his dashbo

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f e-way bill is not re-calculated for subsequent entries in Part-B. Q 26. What is the concept of acceptance of e-way bill by the recipient? Ans. The details of e-way bill generated shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. In case, the person to whom the information in Part-A is made available, does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. Q 27. What happens if multiple consignments are transported in one conveya

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few less than ₹ 50000/- and e-way bill not generated for these consignments (less than ₹ 50,000/-) Transporter shall generate FORM GST EWB-01 (for consignments of value more than ₹ 50000/-) and may generate e-way bill for consignments less than ₹ 50,000/-; and may also generate consolidated e-way bill FORM GST EWB-02 Q 28. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known? Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill. Q 29. What is the validity period of e-way bill? Ans. The validity of e-way bill remains valid for a time period which is based on distance to be travelled by the goods as below: Distance Validity Period Less than 100 Km One day For every 100 km thereafter Additional one day Q 30. What is a day for e-way bill? How t

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way bills. Q 33. Can a e-way bill be modified? Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated. Q 34. Is it necessary to feed information and generate e-way bill electronically in the common portal? Ans. Yes. The facility of generation and cancellation of e-way bill is also available through SMS. Q 35. What is EBN? Who gives it? Ans. 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. The common portal will generate the EBN. Q 36. Whether e-way bill generated in one state is valid in another state? Ans. Yes it is valid throughout the country. Q 37. What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles? Ans. As per Rule 5

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ining necessary approval of the Commissioner or an officer authorised by him in this behalf. Q 39. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods? Ans. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Once physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM

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of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner. Q 43. What are RFIDs? Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. Q 44. Is it necessary that the e-way bill has to be mapped to a RFID device? Ans. It is optional. However, The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get th

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irectly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system. Q 47. What are the modes of e-way bill generation? Ans. The e-way bill can be generated through multiple modes viz the common portal for e-way bill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider). For using the SMS facility, a person has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system. For using Android App, the tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system. For site to site integration, the APIs of the e-way bill system have to be used for integrating the system. Q 48. What is the role of sub-users in e-way bill system? How can sub-users be activated? Ans. A taxpayer can create sub-users in the e-way bill system and assign specific roles to them like genera

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 2-2-2018 – Mr. Arun Jaitley today presented the final full budget of Modi government before the country goes to polls next year, amid subdued economic growth and challenging fiscal situation. Given that rural India constitutes two-thirds of the country s population, the agricultural sector is generously rewarded in this Budget along with education, healthcare and other populist policies being the focus areas. During the Budget 2018 speech, Mr. Jaitley said that common man will continue to be getting utmost importance from Modi government. Even Prime Minister Narendra Modi hailed the Budget, 2018 as farmer friendly, common citizen friendly, business environment-friendly and development friendly . Opposed to the expectations of aam aadmi, this Budget chose to keep income tax slabs unchanged for salaried class. It also clarified that Crypto currencies shall not be deemed as legal tender. Lauding the efforts of GST and demonetisati

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number of sops for MSME sector and kept its focus on infrastructure creation, higher farmers income and economic reforms. Though certain announcements could have been made as regards future roadmap of GST to address various concerns of trade for ease of business for GSTN Network, GST return filing, refund to exporters, Tran 1 deadline, Open issues in transitional credits and other GST law related issues still left unanswered. General Economy Agriculture Minimum selling price(MSP) for Kharif crops has been set at least 1.5 times the production cost. Rural Economy Substantially increase in allocation of National Rural Livelihood Mission to ₹ 5750 crore in 2018-19. Education Government aims to move from black board to digital board schools by launching revitalising Infrastructure and systems (RISE) by 2022. Health Flagship National Healthcare protection scheme will be launched to cover 10 crore poor & vulnerable families (with approximately 50 crore beneficiaries) providing cov

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ro Aviation Airport Authority of India (AAI) has 124 airports. It has been proposed to increase the airport capacity by at least 5 times to 1 billion trips a year, ₹ 60 crore has been allocated to kick start the initiative in 2018-19. Technology Allocation to Digital India scheme doubled to ₹ 3073 crore. Fiscal Situation Fiscal deficit is 3.5% of GDP at ₹ 5.95 lakh crore in 2017-18. Projected fiscal deficit to be 3.3% of GDP in the next fiscal. Miscellaneous ₹ 7,148 crore allocated for industries in the textile sector Recapitalisation will pave the way for public banks to lend an additional ₹ 5 lakh crore Disinvestment target of ₹ 80,000 crore for FY19 Highlights of changes in Indirect Tax Name of Central Board of Excise and Customs is being changed to Central Board of Indirect Taxes and Customs (CBIC) with consequential amendments in the following Acts: – The Central Boards of Revenue Act, 1963 (54 of 1963) The Customs Act, 1962 (52 of 1962) The Cen

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of duty of customs, leviable thereon subject to certain conditions. Changes in recovery provisions [Section 28]: Provision introduced for pre-notice consultation in non-fraud cases. Provision introduced for supplementary SCN within existing time period. Providing a definite time frame of 6 months (non-fraud cases) and 1 year (fraud cases) for adjudication of SCN which is extendable to further period of 6 months/ 1 year. If the SCN is not adjudicated even within the extended period, it would be deemed as if no demand had been issued. Few major amendments in the first schedule to the Customs Tariff Act, 1975: To make 'Make in India' initiative a great success, Customs duty on certain products, such as mobile phones, televisions, specified parts/accessories of motor vehicles, motor cars, motor cycles etc. has been increased. Import of solar tempered glass for manufacture of solar cells exempted from Customs duty. Customs duty on crude edible vegetable oils like groundnut oil, saff

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igh speed diesel oil. EXCISE: Road and Infrastructure Cess on motor spirit, commonly known as petrol and high speed diesel oil, to be levied @ ₹ 8 per litre (@ ₹ 4 per litre in case it is manufactured in and cleared from 4 specified refineries located in the North-East India). Additional Duty of Excise [Road Cess] on motor spirit commonly known as petrol and high speed diesel oil has been abolished. Basic excise duty on Branded and Unbranded petrol and diesel has been reduced. SERVICE TAX: Retrospective Exemption: Services provided or agreed to be provided by the Naval Group Insurance Fund by way of life insurance to personnel of Coast Guard, under the Group Insurance Schemes of the Central Government. Services provided or agreed to be provided by the Goods and Services Tax Network (GSTN) to the Central Government or State Governments or Union territories administration. Consideration paid to the Government in the form of Government s share of profit petroleum in respect of

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Goods and Services Tax – In view of difficulties faced by the trade in generating e-way bill due to initial technological glitches, it has been decided to extend the trial phase for generation of e-wa

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Goods and Services Tax – Started By: – CA BIJENDER KUMAR BANSAL – Dated:- 2-2-2018 Last Replied Date:- 3-2-2018 – QUERY – One person purchases the online software license eg Antivirus keys. All keys come in email. The person sell those keys to Indian customers. Whether he needs to pay gst on import of goods as receiver.? Payment made by him through his credit card – Reply By MARIAPPAN GOVINDARAJAN – The Reply = In my view, yes, he is to pay on reverse charge basis. – Reply By KASTURI SETHI – Th

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