Goods and Services Tax

BUYER OTHER THAN ACTUAL USER OF MATERIAL
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 2-5-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
If our buyer (Maharashtra) given instruction to send material to Gujarat customer ( Who is end user) on his behalf.
The above case we will raise invoice charging IGST (Since supply is Inter State) and stating Shipped to Gujarat & Billed to Maharashtra. Also we generate E-Way Bill to Gujarat Customer showing IGST.
In our case the sale is in transit because we will get payment from Maharashtra buyer and he is asking to raise invoice after charging (CGST + SGST) .
Is it possible to raise invoice showing Intra State supply when we declared as Inter st

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By Alkesh Jani:
The Reply:
Sir, in this regards, my point of view is that, the place of supply can be determined by referring Section 10 of IGST Act, 2017. The sub-clause (a) & (b) of the said section is given below:-
(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;
(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods

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Credit Note
Query (Issue) Started By: – Raja Sekhar Dated:- 2-5-2018 Last Reply Date:- 8-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I am the dealer of Mobiles, I am received credit Notes incentive,price drop and other schme from supplier without gst, can I reversal of input tax credit ?,
Reply By Himansu Sekhar:
The Reply:
Only if the output supplier wants to reduce the liabilities
Reply By Himansu Sekhar:
The Reply:
Please refer to Sec. 34 of the CGST Act
Reply By

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reiumbursment on supply of diesel
Query (Issue) Started By: – yashpal madan Dated:- 2-5-2018 Last Reply Date:- 6-5-2018 Goods and Services Tax – GST
Got 9 Replies
GST
We are providing Generator Set to banks on monthy rental basis.some banks are paying fix amount including supply of diesel,maintenence & operation of set and we charge GST @18% on fix amount.
Some banks are paying rent of generator @10000 p.m which include operation & maintenence plus diesel consumption @ 8 liter per hour at market diesel rates as per running of Generatror depending on power supply situation.
We generate two bills one for rent of generator and second for reimbursement of diesel.
On rent bill we charged 18%GST and we are not charging GST on reimbur

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This expenditure on account of Diesel charges is indispensable and inevitably incurred to provide taxable service and hence, essentially forms part of value of taxable service.
If tomorrow, diesel comes under GST, and the rate of GST if happens to be more, you will not be asked to pay the GST applicable on Diesel. You will be asked to pay GST treating it as a composite supply, The main supply will be the essence of the entire composite supply.
Kasturi sir is correct.
Reply By Himansu Sekhar:
The Reply:
It is better to ask for a clarification to the Deptt.
Reply By YAGAY ANDSUN:
The Reply:
Providing of tangible goods for rent/lease is taxable under GST Regime.
Reply By Alkesh Jani:
The Reply:
Dear all Experts,
Can we review on the

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lowing conditions (in addition to the condition required to be satisfied to be considered as a pure agent)for exclusion from value:
(i) The supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party on authorization by such recipient
(ii) The payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service
(iii) The supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account In case the conditions are not satisfied, such expenditure incurred shall be included in the value of supply under GST.
I

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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-IX)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 2-5-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is ten months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative changes in the Union Budget -2018.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 100 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has been indicated in Circular No. 39 dated 03.04.2018 wherein it is has

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any jurisdiction in respect of such matter. Hence, the impugned notice was wholly without jurisdiction.
The High Court held that since the impugned notice issued to assessee, which appears to be relating to service tax matter, hence was without jurisdiction. Therefore, further proceeding under the impugned notice was to be stayed until the returnable date.
* In Modern Pipe Industries v. State of UP 2017 (10) TMI 1017 – ALLAHABAD HIGH COURT , where the assessee, a partnership firm, filed petition contending that even though GST ID/password had been provided, but on logging with said ID/password, it was not able to access registration certificate of firm which was migrated to GST, Revenue was asked by the court to inform if any arrangement had been made to resolve such kind of problems.
* In Samaj Parivartana Samudaya & Ors. v. State of Karnataka & Ors. (2017) 10 TMI 255 (Supreme Court), on question of whether lessee can claim input tax credit under CGST Act, 2017 in case of an e-

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le retail package did not carry or bear a separate MRP for charger included therein and that it was also not separately identified on package. Therefore, it was held that since there was no intention of assessee to affect a separate or distinct sale of charger and no separate price was fixed or declared for charger, charger contained in a composite package would not be eligible to be taxed separately.
(Some more cases to follow)
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Reply By Sampreeth Samala as =
Thanks for this Mr.Agarwal. Just wanted to check if there is any update on the Mascot Entrade vs Union of India 2018 (4) TMI 269 – GAUHATI HIGH COURT case in Guahati High court as the returnable date it over.
Dated: 3-5-2018
Reply By Dr. Sanjiv Agarwal as =
Will update on MASCOT case as soon as I get some information.
Dated: 3-5-2018
Reply By abhishek ghai as =
Dear Sir,
Please Clarify whether service tax audit could be conducted by Department post GST for the Service tax pertaining to period pre-gst

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Commissioner of CGST & C. Ex, Kolkata-IV Versus M/s. Sheela Foams Pvt. Ltd.
Central Excise
2018 (12) TMI 713 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 2-5-2018
Appeal No. E/76956/2017 – FO/76545/2018
Central Excise
Shri P.K. Choudhary, Member (Judicial)
Shri K. Choudhury, Suptd. (AR) for the Appellant (s)
Shri Pravin Sharma, Advocate for the Respondent (s)
ORDER
Per Shri P.K. Choudhary
1. Briefly stated the facts of the case are that the M/s. Sheela Foams Pvt. Ltd., the respondent herein having their factory premises at Durgapur Express Way, P.O.- Dankuni Coal Complex, Hooghly-712310 and are engaged in manufacture of PU Foam Sheets, PUF Sofa and Bed, PUF Mattress, PUF Pillow & Coir Mattress classifiable under Chapter 39 & 94 of the First Schedule to the Central Excise Tariff Act, 1985. The respondent assessee availed benefit of Notification No.01/2011-CE dated 01.03.2011 on Coir Mattress and paid Central Excise duty @1% Adv [2% Adv w.e.f. March, 2

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ter dated 17.01.2013. Show Cause Notice dated 'Nil' was issued alleging contravention of the provisions of Rules 3 and 9 of Cenvat Credit Rules, 2004 and Rule 8 of Central Excise Rules, 2002. The Adjudicating Authority confirmed the demand of Rs. 13,31,116/- alongwith interest and also imposed equal penalty under Rule 15(2) of the Cenvat Credit Rules, 2004. On appeal filed by the assessee, the Ld. Commissioner (Appeals) allowed the appeal. Hence, Revenue is in appeal before the Tribunal.
2. Ld. DR reiterates the grounds of appeal and submits that there is no provision under the Central Excise Act and Rules allowing suo moto taking of credit or refund without sanctioned by the proper officer.
3. Ld. Advocate appearing on behalf of the respondent assessee submits that once duty is paid in cash, the assessee is entitled for re-credit of the amount paid through cenvat account. It is his submission that the Tribunal in various cases have consistently held that this reversal amounts to cor

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. It is also not in dispute that the respondent assessee was eligible for refund. The only dispute was that whether the re-credit could be taken suo moto or a refund claim was required to be filed. Thus under the facts and circumstances of the case no penalty is imposable.
6. I find that the issue is covered by the decision of the Tribunal in the case of Commissioner of Central Excise, Surat-II vs. Vardhman Acrylics Ltd. [2013(292) E.L.T. 558 (Tri.-Ahmd.)]. The relevant portion of the Tribunal's decision are reproduced.
“5. The only issue required to be deliberated in this appeal is whether or not respondent can take Cenvat credit suo motu, when the issue of Cenvat credit on merits was decided in their favour by Commissioner (Appeals). Appellantdepartment has relied upon certain judgments in their grounds of appeal as well as during the course of hearing and emphasized that suo motu credit is not permissible and the same could have been taken by following the refund procedure under S

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ll those refund claims where unjust enrichment has to be examined. Such refund claims will mean cash refunds or where duty is paid at the time of clearance. It is a settled law now that unjust enrichment is not applicable where refund is that of penalties or pre-deposits made in the appellate proceedings. Therefore, judgment of Hon'ble Supreme Court in the case of Mafatlal Industries Limited. case is not applicable to the facts and circumstances of this case, where the issue involved is only taking of an admissible cenvat credit on receipt of a favourable order.
6. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
7. Similarly, in the case of Vighnahar SSK Limited v. CCE, Pune (supra), it was held that refund claim was required to be filed so that the same could pass the test of unjust enrichment. In the instant case, the Cenvat credit was reversed before the issue of show cause notice. It is settled law now that once Cenvat credit taken is re

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Notification seeks to make amendments (Fourth Amendment) to the SGST Rules, 2017.
21/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(vii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 21/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, 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 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty s

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nt of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b)

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may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reje

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tment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consum

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application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM GST I

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r finished goods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/
Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sr.
No
.
Description
ITC reversible/T ax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debi

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nput Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The detai

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Extension of date for filing the return in FORM GSTR-6
19/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(vi)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 19/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the sai

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
17/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(v)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 17/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act), the Government of Mizoram, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year o

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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-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(iv)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION
No. 16/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Mizoram 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 (

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Amending the SGST Rules, 2017(Third Amendment Rules, 2018).
14/2018-State Tax Dated:- 2-5-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(i)
GOVERNMENT OF MIZORAM TAXATION DEPARTMENT
NOTIFICATION
No. 14/ 2018 – State Tax
Dated Aizawl, the 2nd May, 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Mizoram Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date o

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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 word

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ral of 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 subclause shall be inserted, namely: –
“c. any

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
05/2018 Dated:- 2-5-2018 Tripura SGST
GST – States
No.F.1-11(54)-GST/2016/3664-71
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006
Dated, Agartala, the 2nd May, 2018.
Circular No.05/2018 – GST (State)
To
The Superintendent of State Tax (All)
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
Sir,
In reference to the subject cited above, it is to inform you the Central Board of Excise & Customs vide Circular No. 39/ 1

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M/s Uravi T & Wedge Lamps Pvt. Ltd. Versus Commissioner of CGST & Central Excise, Thane
Central Excise
2018 (5) TMI 1118 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 2-5-2018
Appeal No. E/87806/17 – ORDER NO. A/86337 / 2018
Central Excise
Hon'ble Shri Ramesh Nair, Member (Judicial)
Shri Stebin Mathew, Advocate for Appellant
Shri S.J. Sahu, AC (AR) for Respondent
ORDER
Per: Ramesh Nair
The issue involved is that whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer. The case of the department is that the supplier being an importer could have been registered separately as an importer. Since the appellant is registered only as

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n and it is not notification by which rule 9 was amended. Therefore, this clarification will have retrospective effect. Accordingly, the importer was not required to be registered separately once he was registered as first stage dealer. He takes support from this Tribunal's judgment on identical issue in the case of Commissioner of CGST, Thane Rural Vs. Western Refrigeration Pvt. Ltd. – 2018-TIOL-08-CESTAT-MUM.
3. Shri S.J. Sahoo, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order.
4. I have carefully considered the submissions made by both sides. I find that at the relevant period from 1.3.2015 to 31.1.2016, the definition of first stage dealer is as under: –
“(ij) “firs

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ch CENVAT Credit has been taken. In the present case, the importer who is registered as first stage dealer issued the invoice, therefore, the importer is undoubtedly covered in the terms 'first stage dealer'. Therefore, the invoices issued by first stage dealer in respect of indigenous goods or imported goods, the invoice issued by such first stage dealer is valid document for availing the CENVAT Credit.
4.1 As regards the notification No. 30/2016-CE (NT) heavily relied upon by the learned AR and it was also relied upon by the appellate authority, I am also of the view that this is not an amendment notification, however, the same is a clarification issued for the reason that this notification was not given effect to amendment under the Rul

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Issue related to taxability of ‘tenancy rights’ under GST- regarding
44/18/2018 Dated:- 2-5-2018 CGST – Circulars / Ordes
GST
Circular No. 44/18/2018-CGST
F. No. 341/28/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
New Delhi, the 2nd May, 2018
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Issue related to taxability of 'tenancy rights' under GST- regarding
Doubts have been raised as to,-
(i) Whether transfer of tenancy rights to an incoming tenant, consideration for which is in form of tenancy premium, shall attract GST

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o usually has the option to sell the tenancy right of the said property and in such a case has to share a percentage of the proceed with owner of land, as laid down in their tenancy agreement. Alternatively, the landlord pays to tenant the prevailing tenancy premium to get the property vacated. Such properties in Maharashtra are governed by Maharashtra Rent Control Act, 1999.
3. As per section 9(1) of the CGST Act there shall be levied central tax on the intra-State supplies of services. The scope of supply includes all forms of supply of goods and services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business a

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lude them from the scope of supply of goods and services and from payment of GST. The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to CGST Act, 2017. Thus a consideration for the said activity shall attract levy of GST.
5. To sum up, the activity of transfer of 'tenancy rights' is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable. However, renting of residential dwelling for use as a residence is exempt [Sl. No. 12 of notification No. 12/2017-Central Tax(Rate)]. Hence, grant of tenancy rights in a residential dwelli

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FCM & RCM in Transport Business
Query (Issue) Started By: – Karthik Manoharan Dated:- 1-5-2018 Last Reply Date:- 20-2-2019 Goods and Services Tax – GST
Got 21 Replies
GST
Dear Sir,
With ref to the above subject, i doing a transportation business and having a GST registration Number.
Hence, i want to know about the RCM & FCM in GST
So, Kindly do the needful.
With Regards
Karthik M
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Please refer the provisions of the Act and rules and if any doubt is there then share it in this forum. This forum is not to each a particular aspect.
Reply By KASTURI SETHI:
The Reply:
Rightly expressed by Dr.Govindarajan, Sir. The querist should ask for solution of specific problem/ complicated issue where situation calls for interpretation. . We are not supposed to explain the whole law.
Reply By Karthik Manoharan:
The Reply:
Sir,
If i am doing FCM and giving 12% additional in one company & other company giving RCM only my freight
can

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vided by it.
Hence, a GTA cannot raise invoice to one customer in FCM and to another in RCM
Reply By Prakriti Mish:
The Reply:
MR. Sanjay agarwal,
can you provide any link where it is written that hybrid procedure is not allowed.
Reply By KASTURI SETHI:
The Reply:
Decision taken in 20th meeting of GST Council on 5.8.2017
8.
Goods Transport Agency Service (GTA)
Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option at the beginning of financial year
As per the above decision, in case GTA intends to supply service under FCM, that person has to give an option at the beginning of financial year. It makes it clear that GTA has to either supply service under FCM or RCM. Filing of option itself means GTA has to choose one out of two ; either FCM or RCM. After filing option, GTA is legally bound not to follow one mechanism. There is no doubt at all.
Reply By Siva Rama:
The Reply:
Dear Tax Manage

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other than specified category of person. Notf 32/2017. So by this, the bolded sentence will become “No RCM headache for specified category of Service receiver”)
ITC 12% is available for Service receiver
GTA service provider opts for 5%
No ITC available for service provider
RCM headache is there for specified category of Service receiver.
ITC 5% is available to service receiver.
Doubt No 1
I have a doubt. why a GTA would opt for huge 12% GST?
I am not at able to think a scenario why a GTA will opt for huge 12% instead of 5%(5% will be always paid through RCM by service receiver. He even need not take GST registration for this).
What will be the input credit available to him? What is the major input service available to him? The business of GTA will be in an office premise and with accountants or clerks booking and acting as intermediary between transporters (eg truck Owner) and product supplier (eg a manufacturer supplying goods)
GTA is never owner of any transport. So he has

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of FCM in a new Financial Year that is 1st April for RCM scheme.
Reply By Siva Rama:
The Reply:
Notification no 12/2017 CTR gives exemption for service provided by GTA, by way of transport in goods carriage of –
(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees
(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty ;
GST payable on GTA service on Forward Mechanism Basis
Example for (b)
In a goods carriage,
consignor A booked for consignee B Freight ₹ 600,
consignor C booked for consignee D Freight ₹ 400
consignor E booked for consignee F Freight ₹ 600
Aggregate Amount (600+400+600)= Rs 1600
Answer
GST payable by GTA (Forward mechanism)
Reason
Consideration charged in a single carriage exceeded ₹ 1500
Example for (c)
In a goods carria

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se (c)
Consignor A does not know whether any other consignors are sending goods to the same consignee (Z) in the truck in which he has loaded his goods. Due to non availability of such information, he has to pay on safer side, GST on RCM even though his bill (Rs 600) is below ₹ 750.
My view poinnt
According to me this limit of ₹ 750/1500 have some sense only when we think from the view point of GTA who pays on FCM basis and not from the point of Service receiver who pays on RCM basis.
Then In such case every person whoever is paying freight charge to a GTA (even though it is Re1) has to take GST registration (Compulsory registration section 24 CGST) if they are liable to pay for GST on RCM basis due to non-availability of information as I quoted above.
If what I have written above is totally wrong, experts please correct me.
Reply By mohan sehgal:
The Reply:
Please resolve the ISSUE for Service Reciever;
This limit of ₹ 750/- for a single cosignment…..wheth

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ohan sehgal:
The Reply:
Thanks….
If the consignment note is more than ₹ 750/-….the service receiver has to deposit 5% GST under RCM..
Now.,what would be the place of supply if the material is despatched inter-state….To be more precise…The consignor .sends goods to its buyer(consignee)inter-state on Freight Paid basis..The GTA issues a Consignment note(G.R.) for ₹ 1200/- and collect the amount from the consignor…Now,the Consignor has to deposit GST under RCM on ₹ 1200/-….It should be deposited under CGST/SGST or IGST….The consignment is inter state but the Freight has been paid at the location of the consignor.
What should be the place for supply for GST paid under RCM(for GTA Services).??
In other words; the place of supply is the location of consignor or the location of the consignee ??
Reply By KASTURI SETHI:
The Reply:
The place of supply is the location of consignor as it is covered under Section 12(8)(a) of the IGST Act, 2017
In terms of Sec

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CREDIT NOTE
Query (Issue) Started By: – AKHIL MITTAL Dated:- 1-5-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
THANKS FOR THE REPLY. THE DISCOUNT POLICY WAS DECIDED AT THE TIME OF SALE, BUT WE ARE MANUFACTURER OF FOOTWEAR & DON'T WANT TO REVERSE THE GST AS THE REFUND UNDER INVERTED DUTY STRUCTURE HAS ALREADY BEEN CLAIMED. CAN WE ISSUE CREDIT NOTES WITHOUT REVERSING GST PLEASE REPLY SPECIFICALLY.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In

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Reversal of Common Input Tax Credit
Query (Issue) Started By: – HITESH DEDHIA Dated:- 1-5-2018 Last Reply Date:- 2-5-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Reversal of Common Input Tax Credit under GST is required for Exempted Supplies/Services. The Company has earned Interest on Loans & Advances/Deposit. Whether Interest income is considered as exempted for Calculation of Proportionate Exempted Sales to Taxable Sales.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In

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GST revenue collection for April 2018 surpassed Rs. 1 lakh crore, marking a significant milestone.
News
GST
GST Revenue collection in the month of April 2018 exceeds ₹ 1 Lakh Crore

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Merchant Exporters
Query (Issue) Started By: – Archna Gupta Dated:- 1-5-2018 Last Reply Date:- 5-3-2019 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts
Please clarify the queries mentioned below related to merchant exporters:
Q-1 If, an exporter, to meet its export order, partially exports from its own manufacturing unit and partly procures from another registered supplier whether manufacturer or retailer, will he qualify for concessional rate of GST?
Q-2 Whether registered supplier can be retailer also or he must be a manufacturer only to qualify for concessional rate of GST on supply made to merchant exporter?
Q-3 Can merchant exporter also supply goods in domestic market?
Q-4 Whether both options are available to merchant exporter for export of goods “on payment of IGST” or “under LUT”?
Q-5 Can merchant exporter
* claim ITC against domestic supplies (if he is allowed) or
* claim refund of ITC against zero rated supply under LUT (because he is expor

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so applicable, under the SGST Act, 2017.||
"The Concessional Tax Rate of Inter State Transaction or Supply of Goods, under the said Notification, is 0.1% for IGST | The Concessional Tax Rate, in UTGST / SGST, is 0.05% CGST + 0.05% UTGST (SGST)"
While adopting this new Procedure, it is very much necessary that both the Registered Supplier and Registered Recipient-Exporter (Merchant Exporter), carefully follow the Procedure, prescribed under the said Notification, failing which, liability may arise.
* This Procedure is only for export of Goods and not for export of pure Services
* Both the Supplier, who may be a Manufacturer or a Trader and the Merchant Exporter, must be registered under the GST Law
* The Merchant-Exporter, must hold a RCMC, that is, Registration-cum-Membership Certificate of appropriate Export Promotion Council or the Commodity Board else he would not be eligible for this Procedure
* The Merchant Exporter, must necessarily place a Purchase Order, in

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ys, from the date of Invoice of the Registered Supplier.
* If, the Merchant Exporter, fails to export the said Taxable Goods, within the period of 90 days, from the date of Tax Invoice of the Registered Supplier, the Registered Supplier, shall not be eligible for the abovementioned Concessional Rate of 0.05% CGST + 0.05% SGST/UTGST or 0.1% IGST and therefore, the Registered Supplier, would be liable to pay off the balance amount of CGST and SGST/UTGST or IGST, applicable at appropriate rate, on the said goods, with Interest.
* The Merchant Exporter, is not made responsible, for his failure to export the Taxable Goods, within the prescribed time-limit of 90 days but it is the Registered Supplier, who is liable to punishment, under this provision, for failure of the Merchant Exporter. Hence the Registered Supplier should continously follow-up with the Merchant Exporter for the Proof of Exports.
* The Merchant Exporter, shall procure the Taxable Goods, from the place of Registered S

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est. The said Documents would also be sent by the Merchant Exporter, to the Jurisdictional GST Officer of the Registered Supplier.
* The Merchant Exporter, will have to incorporate GSTIN of the Registered Supplier, along with Tax Invoice No., & Date of the said Registered Supplier, in the Shipping Bill (or Airway Bill) or Bill of Export (Export by Road).
* Notification No., 40/2017-Central Tax (Rate), dated 23.10.2017, also involves Intra-State Transaction, it cannot be taken as “Zero Rated Supply” and therefore, Refund of the Tax, in the form of 0.05% CGST + 0.05% SGST/UTGST or 0.1% IGST, would not be admissible as Refund, in the form of Rebate. Hence would be a Cost to the Merchant Exporter with no Input Tax Credit nor Refund/Rebate thereof.
* Bond or Letter of Undertaking is not required, for the concession, granted to the extent of Normal Rate of Tax less the Concessional Rate of Tax.
* Note that there is no compulsion for the Registered Supplier and Merchant Exporter, to m

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and the shipping bill the goods can be declared as “not exported” and litigation may arise. If the buyer is manufacturing the goods, then it can be assumed that characteristic and nature of goods may change and final product may not be of the same HSN therefore, the concessional rate benefit cannot be availed for manufacturing the goods to be exported.
Please refer previous issues also.
Our expert may correct me if mistaken.
Reply By Praveen Nair:
The Reply:
Please consider amendmend to this article in Para 15.
Vide GST Circular No.37/11/2018 dated 15.03.2018, merchant exporter will be eligible to take credit of the tax @ 0.05%/0.1% paid by him.
Reply By YAGAY and SUN:
The Reply:
Thanks for up-dating.
Reply By Kishan Barai:
The Reply:
Q-1 If, an exporter, to meet its export order, partially exports from its own manufacturing unit and partly procures from another registered supplier whether manufacturer or retailer, will he qualify for concessional rate of GST?
Ans : Yes
Q-

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CONCEPT OF INPUT SERVICE DISTRIBUTION IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 1-5-2018

Input Service Distributor (ISD) in GST
The term 'Input Service distributor' has been defined in section 2(61) of the CGST Act, 2017 to mean:
(a) An office of the supplier of goods and/or services or both,
(b) Which receives tax invoices issued under Section 31,
(c) Towards receipt of input services,
(d) Who issues tax invoices or such other documents for distributing the credit of CGST, SGST, IGST paid on such services,
(e) To supplier of taxable goods and services having same PAN as that of such office.
For the purpose of distribution of such credit, such ISD shall be treated as supplier of services.
Thus, an ISD could be understood as a corporate or any such office of a multi unit registered dealer where the corporate of any such office known as ISD is providing service to other units having the same PAN, which are involved in supply of tax

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y it. But point no. 4 of GSTR 6, the monthly return to be filed by ISD prescribes as
“ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.”
Thus, though there is no bar in the GST Act or rules for an ISD to receive services on which reverse charge is payable, but the restriction provided in return form GSTR 6, is in line with procedural restriction. In view of this restriction, it can be concluded that ISD is not eligible to receive any service like that of an Advocate, on which tax is payable on reverse charge basis.
Claiming and Distribution of Credit
Any input service distributor (ISD) is required to be registered under the provisions of GST law. It claims the input tax credit on all the input services availed by it. It will distribute the balance of input tax credit lying with it to all the suppliers under the same PAN as ISD and for the facilitation of whom ISD is work

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erstood by the following table:
Location of Recipients
Particulars of the GST Act
Nature of GST credits
To be distributed as
Same State as ISD
CGST
CGST
CGST
SGST
SGST
SGST
Different State than ISD
CGST
CGST
IGST
IGST
SGST
SGST
IGST
Transfer of IGST credit
GST
IGST
IGST
Conditions to be satisfied by an ISD
The input service distributor (ISD) has to comply with the following conditions as laid in section 20(2) of the GST Act:
(a) The credit can be distributed by issue of invoice or any other prescribed document, such document will contain details as may be prescribed.
(b) The amount of credit distributed shall not exceed the amount of credit available with ISD.
(c) The credit of tax on some services attributable to a recipient will be distributed to that recipient only.
(d) The credit of input services distributable to more than one recipients will be distributed amongst those recipient units in proportion to their turnover during the relevant period to

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e distributor being a banking company or financial institution or a non-banking finance company (NBFC), a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
In terms of sub-rule (1A) of Rule 54, inserted w.e.f. 23.01.2018, a registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:
* name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
* a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as ―-‖ and &#8213

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GST Revenue collection in the month of April 2018 exceeds 1 Lakh Crore
GST
Dated:- 1-5-2018

The total Gross GST revenue collected in the month of April 2018 is ₹ 1,03,458 crore of which CGST is ₹ 18,652 crore, SGST is ₹ 25,704 crore, IGST is ₹ 50,548 crore (including 21,246 crore collected on imports) and Cess is ₹ 8554 crore (including ₹ 702 crore collected on imports). The total number of GSTR 3B Returns filed for the month of March up to 30th April, 2018 is 60.47 lakh as against 87.12 lakh, who are eligible to file the Return for the month of March, which is 69.5%.
April was also the month for filing of Quarterly Return for Composition Dealers. Out of 19.31 lakh Composition Dealers, 11.

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Officers appointed under Himachal Pradesh Goods and Services Tax Act, 2017.
EXN-B(1)-1/2017 Dated:- 1-5-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No.EXN-B(1)-1/2017 Dated: Shimla-2, the 1st May, 2018
NOTIFICATION
In exercise of the powers conferred by section 3 of the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017) and all other powers enabling him in this behalf, the Governor of Himachal Pradesh, in supersession of NOTIFICATION NO. 2/2017-STATE TAX dated 30th June, 2017, published in the Gazette of Himachal Pradesh, vide No. EXN-F(10)-14/2017-Loose dated 30th June, 2017, is pleased to appoint the

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Commissioner of GST & Central Excise, Trichy Versus M/s. Shree Ambika Sugars Ltd.
Central Excise
2018 (6) TMI 733 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-5-2018
E/Misc. /41936 & 42002/2017 and E/341 & 342/2012 – Final Order No. 41410-41411/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri S.Govindarajan, AC (AR) for the Appellant
Ms. Cynduja Crishnan, Advocate for the Respondent
ORDER
Per Bench
Brief facts are that the appellants are manufacturers of sugar and molasses and are availing the facility of CENVAT credit on capital goods / inputs in the factory. On verification of accounts, it was noticed that the appellant had availed credit on MS joists, MS channels, MS angles, HR coils, MS plates etc. used as structural in the construction work. The Department was of the view that these items which fall under Chapter 72 are not covered under the definition of capital goods and therefo

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when MS angles, channels etc. are used for fabrication and setting up of towers, these items are not eligible for credit for the reason that after fabrication, they are attached to the earth and become immovable property.
3. On behalf of the respondent, ld. counsel Ms. Cynduja Crishnan submitted that the period involved is prior to 7.7.2009. The definition of inputs was amended to include an Explanation by which the use of MS items was restricted. Thus, the Explanation disallowed the credit on MS items used for platforms, civil work and support structures. The period involved being prior to 7.7.2009, the said amendment is not applicable to the respondent. Further, the impugned items were used for fabrication and repair of molasses tank and operational platform without which the manufacturing activity cannot be carried out. The said issue was considered by the jurisdictional High Court in the case of Thiru Arooran Sugars Vs. CESTAT, Chennai – 2017 (355) ELT 373 (Mad.) wherein the Hon'

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decision rendered in Tower Vision India Pvt. Ltd. was with regard to inputs used for providing output services. In the present case, the respondent is engaged in manufacturer of final products and there is very close nexus with the inputs (MS channels etc.) as they were used for fabrication of support structures for the reason that without such support structures the manufacturing activity cannot be carried out as they become integral part of the machineries  capital goods after fabrication. Thus, the decision relied upon the ld. AR in Tower Vision India Pvt. Ltd. (supra) is not applicable to the facts of the present case.
6. In the event, we find no infirmity in the order passed by the Commissioner (Appeals). The impugned order is upheld and the appeal filed by the Revenue is dismissed.
7. The miscellaneous applications filed by Revenue for change of cause title are allowed.
(Operative portion of the order was pronounced in open court)
Case laws, Decisions, Judgements, Or

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Telangana Goods and Services Tax Act, 2017- Registered personds having aggregate turnover of up to 1.5 crore – As a class of Registered person under section 148 of the TGST Act
G.O.Ms.No. 89 Dated:- 1-5-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 89
Dated: 01-05-2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered p

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Telangana Goods and Services Tax Act, 2017- Extension of due date for filing of application for refund under section 55 by notified agencies -Notification-orders- Communication-Regarding
G.O.Ms.No. 87 Dated:- 1-5-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT- II) Department
G.O.Ms.No. 87
Dated: 01-05-2018
NOTIFICATION
Whereas, as per section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organizat

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d in the Gazette of Telangana, Extra-Ordinary, Part. I No. 23-C, dated 30-06-2017 and last amended vide orders issued in G.O.Ms No. 67 Revenue (CT-II) Department, Dt. 31-03-2018.
And whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received;
And whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently;
Now,

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M/s Delhi Gujarat Fleet Carrier Pvt. Ltd Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 696 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 411 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 1-5-2018
WRIT TAX No. 718 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Anand Kumar Singh
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Anand Kumar Singh, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel.
Petitioner is a transporter and is challenging the seizure order dated 19.03.2018 and the consequential notice for levied of penalty dated 29.03.2018 issued under Section 129(3) of the UPGST Act, 2017.
Brief facts of the case are that the go

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urse of verification, the vehicle in-charge failed to produce the Transit Declaration Form-I.
Learned counsel for the petitioner has submitted that though the transit declaration form is not required for the transportation of goods under the inter-state transaction but on insistence by the respondent no. 4 the person in-charge of the vehicle has downloaded the TDF-I on 22.03.2018 i.e. before the seizure proceedings are completed. However the penalty notice is also issued.
Against the seizure order an appeal was filed by the petitioner before the Additional Commissioner Grade-2 (Appeal)-III State Tax, Agra. The Additional Commissioner has affirmed the order of seizure while dismissing the appeal vide order dated 13.04.2018.
The contention

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