Goods and Services Tax

The Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(GHN-38)/GSTR-2018(20).TH-14/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 23rd March, 2018.
Notification No. 14/2018-State Tax
No. (GHN-38)/GSTR-2018(20).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules,

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dorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contraventio

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present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'trans

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Time Limits for From GSTR-3B for Apr May June 2018.
16/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax
Gujarat State, Ahmedabad
Dated the 23rd March, 2018.
Notification No. 16/2018-State Tax
No. GSL/S.168/B. 10
In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be fu

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Last date for filing of return in FORM GSTR-3B
S.O. 157 Dated:- 23-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 23rd March 2018
S.O. 157, dated 23rd March 2018-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last da

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Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
S.O. 155 Dated:- 23-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 23rd March 2018
S.O. 155, Dated 23rd March 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March 2018.
2. In the Bihar Goods and Services Tax Ru

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on of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;

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and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit

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Refund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases
08/2018 Dated:- 23-3-2018 Circular
Customs
Circular No. 08/2018-Customs
F. No: 450/119/2017-Cus-IV
Government of India
Ministry Of Finance
Dept. of Revenue
(Central Board of Excise and Customs)
Room No. 227B, North Block, New Delhi
Dated, the 23th March, 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Subject: Refund of IGST on Export-Exten

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e allowed to be corrected through officer interface for SBS filed up to 31.12.17, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
2. Further, representations have also been received from:
(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port , may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such

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Seeks to Amend notification No 52/2003- Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 01.10.2018
33/2018 Dated:- 23-3-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 33/2018-Customs
New Delhi, the 23rd March, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the M

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Amendments to Foreign Trade Policy 2015-20 Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018
55/2015-2020 Dated:- 23-3-2018 Foreign Trade Policy
DGFT
Foreign Trade Policy
FTP
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
NOTIFICATION No. 55/2015-2020
NEW DELHI, DATED THE 23 March, 2018
Subject: regd.
S.O (E): – In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992

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Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018
10/2018 Dated:- 23-3-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 -Union Territory Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 271 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of In

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Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
11/2018 Dated:- 23-3-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2018 – Integrated Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 270 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Minist

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Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
10/2018 Dated:- 23-3-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 269 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Minis

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
16/2018 Dated:- 23-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16/2018 – Central Tax
New Delhi, the 23rd March, 2018
G.S.R. 268(E). – In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified i

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e 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[31st day of March, 2019].]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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Notifies the date from which E-Way Bill Rules shall come into force
15/2018 Dated:- 23-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 15/2018 – Central Tax
New Delhi, the 23rd March 2018
G.S.R. 267 (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 appoints the 1st day of

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Amending the CGST Rules, 2017(Third Amendment Rules, 2018)
14/2018 Dated:- 23-3-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 14/2018 – Central Tax
New Delhi, the 23rd March, 2018
G.S.R. 266 (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 makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on

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worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the wor

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f Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-clause shall be inserted, namely: –
“c. any other person

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Sale of Old Machinery on which Input Credit not taken earlier
Query (Issue) Started By: – ROHIT GOEL Dated:- 22-3-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 10 Replies
GST
We are running a hospital, and we are selling an old MRI machine, no input credit was taken at the time of purchase as our services are not liable to any output tax.
My query is whether GST needs to be charged on Transaction value on Sale of old Machinery although we have already paid tax at the time of purchase without input tax credit?
Reply By Ganeshan Kalyani:
The Reply:
gst is payable on transaction value.
Reply By KASTURI SETHI:
The Reply:
The term, “supply” has been inclusively defined in the Act. The meaning and scope of su

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orporates/factories to their employees do not fall under the category of furtherence of business but under GST regime GST is still payable. Therefore, MRI Machine would also attract GST on transaction value, if any, at the time of its'sale/disposing off. However, due to having Electro Magnetic field such selling should be according to norms as set by Environmental Laws and other applied laws.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
What is constitution of 'hospital' mentioned in your query ?
Reply By KASTURI SETHI:
The Reply:
Whether hospital is run by charitable trust or corporate body ? If by charitable trust, whether registered under Section 12 AA of Income Tax Act ? Dear querist, Information is required to fur

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GST ON PRIVATELY OWNED HOSTELS ?
Query (Issue) Started By: – ROHIT GOEL Dated:- 22-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
My query is with regard to Exemption from Renting of Immovabel Property.
Facts for this discussion are as under:
Charges collected for residential and lodging of the college students staying in hostel owned by private commercial entity will be liable to GST.(Total 500 rooms, rent 5000 per room)
Also 200 flats provided to Staff, rent around 15000 per flat.
Further students are just residing and availing mess facility in the hostel premises.
Mess facility charges and Rent is collected separately? Mess facility charges collected by other person,
BUT EDUCATION IS OB

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GST on Plot development
Query (Issue) Started By: – Gowrishankar Muthusamy Dated:- 22-3-2018 Last Reply Date:- 24-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Hi Experts,
I have bought a plot through loan along with plot development loan.
* what is the GST for Plot development loan?
* Can i build a house on that plot as i have development loan on my name?
Thanks in advance
Gowrishankar
Reply By KASTURI SETHI:
The Reply:
On loan GST is not applicable. Yes. You can b

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GST Updates for Skill Development, Start-Ups, and Tourism: Key Tax Implications and Compliance Tips for Stakeholders.
News
GST
GST on Skill Development, Start-Ups and Tourism
TMI Updates

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Clearance of goods under GST
Query (Issue) Started By: – ashok amin Dated:- 22-3-2018 Last Reply Date:- 24-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
We are having a peculiar problem arising every March ending. The problem is we want to achieve a target and for our accounting year 17-18 we are short of some amount in lakhs. We are in chemical manufacturing and trading business. Some import goods are awaited by us which has to be despatched by 31.03.2018 as pe

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Clarity on E-Way Bill
GST
Dated:- 22-3-2018

Government has received various representations from Association of Exporters as well as Corporate Bodies seeking clarity on e-way bill regarding movement of goods from dry-ports to sea ports and from SEZs within the zone. Some of the queries regarding applicability of e-way bill provisions are as below:
(i) Exemption for export consignments during custom bonded movement from one airport o another;
(ii) Movement from SEZ/FTWZ (Free Trade Warehousing Zone) to port and vice versa;
(iii) Parity in movement of export cargo with import cargo.
To clarify this issue the Central Goods and Services tax Rules, 2017 (CGST Rules) have been amended vide notification No. 12/2018-Central Tax da

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States Exempted from Tax Refund after GST
GST
Dated:- 22-3-2018

The North Eastern and Hilly States have not been provided exemption from tax refund till March, 2027 under GST. The GST Council in the meeting held on 30.09.2016, had decided that all entities exempted from payment of indirect tax under the then existing tax incentive scheme shall pay tax in the GST regime. It was also decided that the decision to continue with any incentive given to specific industries in existing ind

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GST on Skill Development, Start-Ups and Tourism
GST
Dated:- 22-3-2018

All kinds of representations received from the trade and industry (including start-ups) regarding GST rates on services have been deliberated in the Fitment Committee. Government has exempted various kinds of services in relation to skill development. Decision pertaining to rates of GST and exemption on skill development, start-ups and tourism are taken after due deliberation in GST Council.
There are several services which have been exempt from GST. The details are as given below.
Exemptions in relation to Skill development and start-ups
* Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the fo

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by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.
* Services of assessing bodies empaneled centrally by the Directorate General of Training, Minist

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E Commerce export for parcels under 25000 INR GST refund
Query (Issue) Started By: – Ana Reg Dated:- 22-3-2018 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Hello,
We sell online indian handicraft all the sales are export. Up till July and new GST regime we didnt have to follow customs clearance in india in order to export for parcels under 25000 INR. With new regime in order to receive refund all exports have to pass customs and all the export procedure.

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Commercial Credit Note – GST
Query (Issue) Started By: – V Bharath Dated:- 22-3-2018 Last Reply Date:- 30-3-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Respected Members,
I am working in organised retail sector. My concern is about Commercial Credit Note. We purchase goods from supplier and sell to retail customers. We claim supplier towards the discounts given to customers and the supplier pass credit note towards a portion of discount, not 100% of discount.
They passed credit note with out GST saying it is commercial credit note as they can not link the products to the original invoice.
Now, please help me to understand the meaning of Commercial credit note and what is our liability being receiver.
Thanking

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HOW MUCH PERCENTAGE GST CHARGE WHEN WE REMOVE OLD MACHINERY AS SCRAP
Query (Issue) Started By: – BHAKTIKANT BHATT Dated:- 22-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
sir,
WE HAVE PACKAGING INDUSTRIES MANUFACTURING A PLASTIC FILM ROLL. WE WANT TO REMOVE ONE OLD MACHINERY AS A SCRAP(USE APPROXIMATELY ABOVE 10 YEARS)
KINDLY TELL ME HOW MUCH PERCENTAGE GST WE NEED TO CHARGE ON SCRAP VALUE BILL OF OLD MACHINERY REMOVE FROM FACTORY.
KINDLY GIVE

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Commissioner of Central GST Mumbai Central Versus Barclays Wealth Trustees India Pvt Ltd (Vice-Versa)
Service Tax
2018 (6) TMI 383 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 22-3-2018
ST/88086 & 88098/2017 – A/86123-86124/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri Dilip Shinde, Asstt. Commissioner (AR) for Revenue
Shri Prasad Paranjape with Shri Mihir Mehta, Advocates for assessee
ORDER
These appeals are filed by the appellant-assessee as well as Revenue against Order-in-Appeal No: PK/87/MC/2017 dated 31/08/2017 passed by the Commissioner of CGST & Central Excise (Appeals), Mumbai.
2.  Heard both the sides and perused the records.
3.  Appellant-assessee is in appeal against the order on the ground that the first appellate authority has incorrectly rejected the refund claim filed by them in respect of the service tax credit paid on various input services, and the said services were used for rendering export of output service. W

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dustries Ltd v. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (45) STR 383 (Tri. Mumbai), Accenture Service Pvt Ltd v  Commissioner of Service Tax, Mumbai -II 2015 (40) STR 719 (Tri. Mumbai); and for the refund claim rejected on the time bar is covered by the Larger Bench decision in the case of Commissioner of Central Excise and Service Tax, Bengaluru – I v. Span Infotech Pvt Ltd 2018-TIOL-516-CESTAT-BANG-LB. It is his submission that the Larger Bench has held that the refund claims filed under Rule 5 of the CENVAT Credit Rules, 2004 can be filed within one year from the end of the particular quarter and submits that in all these case the refund claims were filed within one year from the end of the particular quarter. Revenue's appeal is on the same ground that the first appellate authority has calculated the period of one year which should be on the date of invoice.
5.  As regards the point No.(i) of the issue, as reproduced herein above, I find that t

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units who were employed by the appellant and hence all these expenses having incorvectly allowed as these being of personal use.
7.  I find that from the records that the appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at various locations to render output services which were exported. I find that these services are squarely covered as eligible by the judgement in the case of Reliance Industries Ltd and Accenture Service Pvt Ltd (supra)
8.  As regards the submissions on Cargo Handling Services, I find that this issue is also settled by the judgment of the Tribunal in the sae of Reliance Industries Ltd (supra). Accordingly, in respect of point, on merits that the appellant is eligible for the refund of the amount  claimed by them subject to the calculation as mentioned at point No. (i).
9.  As regards input services which has been denied on the ground that the invoices contained addresses

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