Goods and Services Tax

GST – States – 31/ST-2 – Dated:- 2-2-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 2nd February, 2018 No. 31/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby rescinds, except as respects things done or omitted to be done before such rescission, the Haryana Government, Excise and Taxation Department Notification No. 04/ST-2 dated 09th January, 2018. SANJEEV KAUSHAL, A

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Goods and Services Tax – 11/2018 – Dated:- 2-2-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 11/2018 – Central Tax New Delhi, the 2nd February, 2018 G.S.R. 141 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Gov

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Customs – 13/2018 – Dated:- 2-2-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.13/2018- Customs New Delhi, the 2nd February, 2018 G.S.R. 116 (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with 1[section 110 of Finance Act, 2018 (13 of 2018)], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Sc

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Clause 104 – Bills – SERVICE TAX – FINANCE BILL, 2018 – Clause 104 – 104. Special provision for exemption from service tax in certain cases relating to services provided or agreed to be provided by Goods and Services Tax Network, retrospectively. (1) Notwithstanding anything contained in section 66B of Chapter V of the Finance Act, 1994 (32 of 1994), as it stood prior to its omission vide section 173 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Chapter), no service tax shall be levied or collected in respect of taxable services provided or agreed to be provided by the Goods and Services Tax Network to the Central Government or the State Government or the Union territory Administration, d

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Goods and Services Tax – Started By: – Pratap Kulhari – Dated:- 1-2-2018 Last Replied Date:- 3-2-2018 – We render inspection services to foreign companies for foreign flag vessel in Indian Port.The Foreign Company is based in Foreign and the Place of supply of the service is on the Vessel (Foreign Entity) in Indian Port.The invoice is raised to the foreign entity and money is received from foreign in USD.IS this exempted from GST (services) and under which clause?Guidance is solicited from all. – Reply By KASTURI SETHI – The Reply = Place of Supply is in taxable territory India. Only receipt of foreign exchange will not make eligible for exemption from GST. Service provided in India. Hence taxable. – Reply By Pratap Kulhari – The Reply = S

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 1-2-2018 Last Replied Date:- 3-5-2018 – Whether E-way bill is required in case of purchase of motor vehicle by ultimate consumer (unregistered person)? If yes, then what will be the vehicle number and Transporter ID in Part B of GST EWB 01 and who will fill part B of prescribed form. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If the said vehicle is transported in another vehicle then the said vehicle number and the transporter ID

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Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 1-2-2018 Last Replied Date:- 3-5-2018 – Respected Experts, Our company is in Pondicherry. We are placing orders through agents in chennai and the materials are coming from Mumbai or Gujarat or Hyderabad. A is the manufacturer B is the agent C is us and user (Company). A has to raise Tax Invoice as Billed to B and Shipped to C. We were informed that at present Two e-way bills to be issued. One is raised by A and for the movement from Mumabi to Chennai and another e-way bill raised by B for the movement from Chennai to Pondicherry. Is right ? Also we were informed both e-way bills to be carried by the transported from Mumbai itself ? But actually, goods will be moved from M

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Goods and Services Tax – Started By: – knr varma – Dated:- 1-2-2018 Last Replied Date:- 3-5-2018 – Manufacturing Company providing emergency health services to staff at working unit, Company paying gst for above services. Company can avail input credit on health services – Reply By Alkesh Jani – The Reply = Sir, from my point of view ITC for health service is not available in terms of Section 17(5)(b) of CGST Act, 2017. The health services has been specifically mentioned for non-availment of ITC. – Reply By KASTURI SETHI – The Reply = Health services have been completely exempted from GST. On which input service you have paid GST ?Mention specifically. – Reply By Alkesh Jani – The Reply = Sir, Please be kind enough to quote the authority f

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a medical practitioner moreover, clinical establishment is required. In view of above company has to pay GST and ITC is not available. Please correct me. – Reply By KASTURI SETHI – The Reply = Dear Querist, Pl. see legal meaning of the terms. a clinical establishment, an authorised medical practitioner or para-medics. Concept will be clear. After looking into dictionary, if concept is not clear to you, then ask again. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Kasthuri Sethi. – Reply By Alkesh Jani – The Reply = Sir, thanks a lot now I am clear Thanks again – Reply By Ganeshan Kalyani – The Reply = Health service is exempted from GST. – Reply By YAGAY and SUN – The Reply = We also endorse the view of Kastur

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Goods and Services Tax – Started By: – Ganeshan Kalyani – Dated:- 1-2-2018 Last Replied Date:- 3-5-2018 – E-way bill is implemented from today i.e. 01.02.2018 for interstate movement of taxable goods. The goods which are exempted vide notification 2/2017-CTR are exempted from e way bill as well. For intra state some states have implemented from today and some have deferred for few months. All collegues querist are requested to take note of e way bill requirement and do the needful action. Any q

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 1-2-2018 – [Circular No. 29/3/2018-GST, dated 25.01.2018] Background: Manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene have stated that the principal raw materials for the manufacture of such goods are Liquefied petroleum gas and Polybutylene feed stock respectively, which are supplied by oil refineries to them on a continuous basis through dedicated pipelines while a portion of the raw material is retained

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GST – States – FTX.56/2017/Pt-II/097 – Dated:- 1-2-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st February, 2018 No.FTX.56/2017/Pt-II/097.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendations of the Council, hereby waives the amount of late fee payable under s

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GST – States – FTX.56/2017/Pt-II/103 – Dated:- 1-2-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st February, 2018 No.FTX.56/2017/Pt-II/103. In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, Assam Act No. (XXVIII) of 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: – Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 29th day of December, 2017. Amendment in rule 17 2. In the principal rules, in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territ

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credit shall be granted as per the following formula – Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC *Adjusted Total Turnover Where. – (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) Turnover of zero-rated supply of services means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is

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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 notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; Amendment in rule 95 5. In the principal rules, in rule 95 :- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common por

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ber, 2017. ; Substitution of Form GST REG-10 7. in the principal rules, with effect from 23rd October, 2017, for FORM GST REG-10, the following form shall be substituted, namely:- Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified b the Government of that count (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill u

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;…………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or co

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details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Assam Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> here

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stituted with the words, Every person required to obtain a unique identity number shall submit the application electronically or otherwise. ; Substitution of Form GSTR-11 9. in the principal rules, for FORM GSTR-11, the following form shall be substituted, namely:- Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory

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of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produ

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2018 (2) TMI 1737 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 328 (All.) – Maintainability of petition – appealable order or not? – seizure of the goods in transit or storage – Section 129(1) of the UPGST Act, 2017 – Held that:- On the conjoint reading of Sections 107 and 121 of the Act it is apparent that though all orders passed under the Act by the adjudicating authority are appealable but not the one's which have been specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertaining to seizure – the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review.
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In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction – the finding has been

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condly, the value of the goods has been suppressed and according to Kaccha bill found with the consignment, the value of the goods is much higher. A preliminary objection is taken by Sri C.B. Tripathi, that against the order passed under Section 129(1) of the Act an appeal would lie under Section 107 of the Act and that a penalty order has also been passed under Section 129(3) of the Act. In response to the above preliminary objection Sri Gupta has submitted that he is not challenging the order of penalty passed under Section 129(3) of the Act rather his challenge is only confined to the order of seizure. Section 107 of the Act provides for appeal to appellate authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions. Section 121 of the Act which provides for non-appealable orders reads as under:- "121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Ac

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specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertaining to seizure. In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review. In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction. This finding has been returned by refusing to accept the statement of the driver of the vehicle, who had categorically stated that he had loaded the goods from Ghaziabad, on the basis of some secrete information furnished to the authorities and the loose papers (Kacchi Parchi) recovered from the vehicle in uttered disregard to the invoice and other documents accompanying the goods which disc

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GST – States – 06/2018-State Tax (Rate) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol III/Part(v) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 6/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018 In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Mizoram, No.1/2017-State Tax (Rate), dated the 7th July, 2017, namely:-In the said notification, – (A) in Schedule I – 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 76A 13 Tamarind kernel powder ; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1404 or 3305 Mehendi paste in cones ; (iii) after S. No. 103A and the entries relating there

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ly: – "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – "32AA 1704 Sugar boiled confectionery ; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – "46B 2201 Drinking water packed in 20 litres bottles ; (iii) in S. No. 56, for the entry in column (2), the entry 28 or 38 , shall be substituted; (iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "57B 2809 Fertilizer grade phosphoric acid ; (v) in S. No. 59, for the entry in column (2), the entry 29 or 3808 93 , shall

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mitted; (xi) in S. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III – 9%, – (i) in S. No. 3, in column (3), after the words derived from vegetable products the words and brackets, [other than tamarind kernel powder] , shall be added; (ii) in S. No. 12, in column (3), after the words groundnut sweets, gajak , the words and sugar boiled confectionery] , shall be added; (iii) in S. No. 24, in column (3), after the words, matter nor flavoured , the words, [other

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lowing serial number and the entries shall be inserted, namely: – "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers;drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club (D) in Schedule-IV-14%, – (i) in S. No. 164, for the entry in column (3), the entry Motor vehicles f

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i-precious stones, temporarily strung for convenience of transport] shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI – 0.125%, – (i) in S. No. 1, for the entry in column (3), the entry, All goods shall be substituted; (ii) in S. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) (iv) in S. No. 3, for the entry in column (3), the entry, Synthetic or reconstructed semiprecious stones, unworked or simply sawn or roughly shaped shall be sub

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GST – States – 07/2018-State Tax (Rate) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol III/Part(vi) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 7/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018. In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Mizoram, No.2/2017-State Tax (Rate), dated the 7th July, 2017, namely:- In the said notification, – (1) in the Schedule, (i) in S. No. 102, for the entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry

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GST – States – 08/2018-State Tax (Rate) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol III/Part(vii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 8/2018 – State Tax (Rate) Dated Aizawl, the 1st Feb., 2018. In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act,

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as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm 9% Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentio

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GST – States – J.21011/1/2017-TAX/Vol-III(i) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol-III(i) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION Dated Aizawl, 1st Feb., 2018. In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), and in supersession of notification No.J.21011/1/2017-TAX/Vol- III/Pt(ii) dated the 24th November, 2017, except as respects things done or omitted to be done before such supersession the Government of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the spec

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GST – States – J.21011/1/2017-TAX/Vol-III(ii) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol-III(ii) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION Dated Aizawl, the 1st 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 under section 47 of the s

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GST – States – J.21011/1/2017-TAX/Vol-III(iv) – Dated:- 1-2-2018 – No.J.21011/1/2017-TAX/Vol-III(iv) GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION Dated Aizawl, the 1st Feb., 2018. In exercise of the powers conferred by section 164 of the Central 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 (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Mizoram Goods and Services Tax Act, 2017. ; (ii) in rule 19, after sub-ru

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o-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, – (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero

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d 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 notification No. 40/2017-State Tax (Rate) dated 17th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD- 10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, alo

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n for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nationality Aadhaar, if any Address of the Auth

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axable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electri

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on of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status

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plies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :-Goods and Services Tax Identification Number b. UIN :-Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which

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2018 (4) TMI 1224 – CESTAT CHENNAI – TMI – CENVAT credit – For import and receipt of ethylene through sea, they have put up a jetty in Karaikal Port along with all connected facilities – denial on the ground that these are located in the unregistered premises and further they have no direct role in the manufacturing process of excisable final products – Held that: – the appellant have put up jetty and connected facilities in the sea near Karaikal Port only to facilitate the receipt and transfer of their essential raw materials ethylene to bring it to the factory for further manufacture. Apparently, such handling and receipt of essential raw materials is to be considered as part of integral manufacturing process.
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Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central Excise, Pune [2003 (5) TMI 102 – CESTAT, MUMBAI] examined a similar dispute and held that the jetty put up by the appellant was part of the premises and the same should be considered as falling within the sc

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ve availed credit on these items as capital goods under CENVAT Credit Rules, 2004. Revenue objected the same on the ground that these are located in the unregistered premises and further they have no direct role in the manufacturing process of excisable final products. Further, it was also alleged that the said arrangements are not exclusively used by the appellant. The proceedings against the appellant concluded in the impugned order. The original authority upheld the view of the Revenue, denied the credit of ₹ 97,42,868/- on such materials and imposed equal amount of penalty under Rule 15(2) of CENVAT Credit Rules, 2004 r/w section 11AC of Central Excise Act, 1944. 3. The ld. counsel contesting the impugned order submitted that the jetty and other arrangements in the port are put up by the appellant for receipt and transfer of one of the essential raw materials for the manufacturing process. They have spent the full money on such establishment and paid excise duty on such goods

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es in the sea near Karaikal Port only to facilitate the receipt and transfer of their essential raw materials ethylene to bring it to the factory for further manufacture. Apparently, such handling and receipt of essential raw materials is to be considered as part of integral manufacturing process. We note that similar dispute came before the Hon ble Bombay High Court in the case of Reliance Industries Ltd. reported in 2017-TIOL-1630-HC-MUM-CX. The Hon ble High Court after extensively analyzing various decided case laws including the decision of the Hon ble Supreme Court in the case of Jawahar Mills Ltd. – 2001 (132) ELT 3 (SC) and Jayaswal Neco Ltd. Vs. Commissioner of Central Excise, Raipur – 2015-TIOL-70-SC-CX held that single point mooring system along with connected equipment like anchor chain, piles on pipes, offshore services etc. are eligible for credit as capital goods, as these are connected to the receipt of raw materials essential for manufacturing process. In the said dispu

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/080 – Dated:- 1-2-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/080 Corrigendum Dated: 1st February, 2018 In the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1)/39 dated the 25th January, 2018,- (i) at page 2, under Schedule II-6% sub clause (i) for substituted read inserted ; (ii) at page 2, under Schedule II-6% sub clause (ii) for substitut

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GST – States – 68/2017-State Tax – Dated:- 1-2-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 68/2017-State Tax The 1st February, 2018 No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely :- "Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services speci

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ance of the said notice, order or certificate in such Forms as appended to these rules."; (iv) after rule 107, the following rule shall be inserted, namely :- "107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules."; (v) after rule 109, the following rule shall be inserted, namely :- "109A. Appointment of Appellate Authority – (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Service

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le person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From <Year><Month> To <Year><Month> 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) ITC) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without pyment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export d

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o, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place : Date : Signature of Authorised Signatory (Name) Designation/Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total

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2018 (3) TMI 838 – CESTAT HYDERABAD – TMI – Demand of duty – products arising when crude vegetable oil into refined vegetable oils, like Gums/Soap Stock/Wax/muddy/Liquid Sludge/Palm Fatty Acid Distillate etc. – Held that: – an identical issue in the case of M/s Ricela Health Foods Ltd., and Others [2018 (2) TMI 1395 – CESTAT NEW DELHI] were before the Larger Bench of the Tribunal, where it was held that the appellants are eligible for exemption under N/N. 89/1995 CE dated 18.05.1995 – appeal allowed – decided in favor of appellant. – E/30967/2016, E/30968/2016, E/2101/2012, E/26181/2013, E/20216/2015, E/22027/2015, E/31158/2016, E/31159/2016, E/31160/2016, E/31161/2016, E/31162/2016, E/31155/2017, E/31298/2017 – FINAL ORDER No. A/30233-30245/2018 – Dated:- 1-2-2018 – MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND R. MADHU MOHAN DAMODHAR, MEMBER (TECHNICAL) [Order per: Bench] Appeal Nos. E/30967 & 30968/2016 are directed against Orders-in-Appeal Nos. HYD-CEX-002-APP-013 and 014-16-17 CE

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COM-002-15-16-CE dated 29.05.2015 5. E/31158/2016 Saraiwwalla Agrr Refineries Ltd., Commissioner of Customs, Central Excise & Service Tax, Guntur OIA No. VIZ-EXCUS-003-APP-021-16-17 dated 26.08.2016 6. E/31159/2016 Saraiwwalla Agrr Refineries Ltd., Commissioner of Customs, Central Excise & Service Tax, Nellore OIA No. VIZ-EXCUS-003-APP-022-16-17 dated 26.08.2016 7. E/31160/2016 Saraiwwalla Agrr Refineries Ltd., Commissioner of Customs, Central Excise & Service Tax, Nellore OIA No. VIZ-EXCUS-003-APP-023-16-17 dated 26.08.2016 8. E/31161/2016 Saraiwwalla Agrr Refineries Ltd., Commissioner of Customs, Central Excise & Service Tax, Nellore OIA No. VIZ-EXCUS-003-APP-024-16-17 dated 26.08.2016 9. E/31162/2016 Saraiwwalla Agrr Refineries Ltd., Commissioner of Customs, Central Excise & Service Tax, Nellore OIA No. VIZ-EXCUS-003-APP-025-16-17 dated 26.08.2016 10. E/31155/2017 Saraiwwalla Agrr Refineries Ltd., Commissioner of Central Tax, Guntur- GST OIA No. VIZ-EXCUS-003-APP

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ard the matter on 15.01.2018 and by an order dated 30.01.2018 held that the appellants are eligible for exemption under Notification No. 89/1995 CE dated 18.05.1995. 5.In all these appeals the appellant had claimed the benefit of the same notification for non discharge of Central Excise duty on the products as indicated herein above. We reproduce the ratio from the Larger Bench decision headed by the Honble President as contained in paragraph No. 10 & 11: 10. In view of the ratio adopted by the Apex Court while arriving at the above decisions, the point for consideration in the present dispute is the gums, waxes and fatty acid that emerge as a by-product can be considered as a products arising out of a manufacturing process. The appellants are engaged in converting crude rice bran oil into refined rice bran oil. In effect the processes undertaken by them are towards this intended final product. For producing refined rice bran oil, the gums and waxes available in the crude rice bra

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lt. These products either emerged in the final stage or any of the intermediating stages also. The point for consideration is whether these are to be considered as manufactured goods for excise levy based on the statutory definition for manufacture or should be considered as manufactured goods based on the likely value they may command while selling. We are clear that the value that a product may or may not fetch cannot be a determinative factor to decide whether the same is a manufactured final product/by product or a waste/refuse arising during the course of manufacture of final products. This much is clear from the ratio of the Apex Court decision in Indian Aluminium Co. (supra). While no general guidelines can be laid down to decide when a product will be treated as a waste or a by-product, in the present set of facts the products under consideration are clearly not in the nature of by-products emerging during the course of manufacture. The process of manufacturing refined vegetabl

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2018 (3) TMI 350 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 265 (Ker.) – Validity of assessment order – main activity, according to the petitioner, is the supply and installation of goods purchased from the vendor by integrating such goods to the need of such customer – Held that: – The power of the Commissioner would depend upon the factual situation. In that sense, without adverting to the factual situation, the Commissioner could not have exercised the power. That means the Commissioner had erred in exercising the jurisdiction to pass such order – this Court can invoke the power under Article 226 of the Constitution to set right such jurisdictional error committed in the decision making process. Therefore, the impugned order is set aside leaving it for reconsideration – appeal allowed by way of remand. – W. P. (C). No. 40371 of 2017 Dated:- 1-2-2018 – MR. A. MUHAMED MUSTAQUE, J. For The Petitioner : Sri. M. Gopikrishnan Nambiar Sri.P.Gopinath Sri.K.John Mathai Sri.Joson Manavalan

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er to pay ₹ 6,91,86,012/- and ₹ 1,52,53,311/-. This is based on two show cause notices issued to the petitioner. This assessment order is under challenge in this writ petition. 4. Learned standing counsel for the Department raised an objection with regard to maintainability. According to the learned standing counsel, the petitioner is having an alternate remedy and without recourse to such alternate remedy, the petition is not maintainable. Learned standing counsel also submitted that the Commissioner has elaborately considered the point of law involved in the matter with respect to the facts and therefore, this Court cannot invoke its power under Article 226 of the Constitution as an appellate authority to interfere with such assessment order. 5. Learned counsel for the petitioner submitted that the Commissioner committed a grave jurisdictional error in passing the order. According to the learned counsel, it is overlooking facts involved in this matter, the Commissioner pa

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t is only on being satisfied that each of such goods come within the meaning of manufacture, the Commissioner has a power under the Central Excise Act to impose excise duty on the petitioner. There cannot be generalization of the activity of the petitioner to hold that all the activities of the petitioner fall within the meaning of manufacturing goods. No doubt, the law discussed by the Commissioner is the correct principles revolving around the issue. But, the point is whether each of the activities of the petitioner would fall for consideration as a 'manufacturer of goods' or not. 6. The petitioner's case is that they have provided service to different customers in the assessment year and each of such services would depend upon the requirement of such customers. The main activity, according to the petitioner, is the supply and installation of goods purchased from the vendor by integrating such goods to the need of such customer. Therefore, in such situation, the Commissio

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2018 (2) TMI 663 – ALLAHABAD HIGH COURT – TMI – Seizure of goods – Section 129(1) of the U.P. Goods and Services Tax Act, 2017 – submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. – Held that: – The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions.
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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 the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.
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As the goods seized are said to

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om outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. and therefore, mere wrong mention of the provision on the order of seizure would not invalidate the same. The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. Section 20 of the I.G.S.T. makes applicable the provisions of Central G.S.T. in respect to matters

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ut that may apply only in respect of goods in transit within the State of U.P. and not for goods brought from outside the State. Therefore, 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 the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal. Sri Tripathi, may seek instructions and file counter affidavit within two weeks. List for admission/final disposal after the filing of the counter affidavit. In the meantime, as the goods seized are said to be perishable nature the same are directed to be released along with vehicle subject to the petitioner furnishing indemnity bond and security (other than cash and bank guarantee) in respect

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