Goods and Services Tax

Special Drive “IGST Exports Refund fortnight” beginning from 15th March to 29th March 2018
09/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/06/2018 City Cus. Tech
Dated: 14.03.2018
PUBLIC NOTICE NO. 09/2018
Subject: Special Drive “IGST Exports Refund fortnight” beginning from 15th March to 29th March 2018 -Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 and this office Public Notice No.07/2018 dated 07.03.2018 regarding refund of IGST on export- inv

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p in the Drawback section of Inland Container Depot, Whitefield, Bengaluru consisting of the following Officers:
a) Sri HDYK Swamy, Assistant Commissioner
b) Sri B.K. Gopalkrishna, Superintendent
c) Smt. G. Anitha, Superintendent
d) Sri Jasvir Singh, Inspector
The email id of the dedicated cell is icdblr@gmail.com
4. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. All exporters who have pending IGST refunds at ICD, Bengaluru are advised to contact the dedicated cell mentioned at para 3 above after ascertaining the status of the pendency on the ICEGATE website. Where the error code is shown as SB-005 in respect of Shipping Bills filed till 3

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MICRO TECH SYSTEM Versus ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAXES, ALAPPUZHA, THE DEPUTY COMMISSIONER STATE GOODS & SERVICE TAXES, ALAPPUZHA AND THE COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAXES, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (11) TMI 60 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 9 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-3-2018
WP (C).No. 7406 of 2018
CST, VAT & Sales Tax
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADVS.SRI.AJI V.DEV, SMT.O.A.NURIYA AND SRI.H.ABDUL LATHIEF
For The Respondents : SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act'). The escaped turnover of the petitioner for the peri

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f the record.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. The learned Government Pleader contended that the petitioner sought only one month's time to raise objections against the show cause notices and as such, they should have filed objections against the notices within one month from 30.12.2012, and since they have not raised objections against the notices even after the expiry of one month, the assessments have been completed as proposed in the notices on 2.2.2018. The learned Government Pleader, however, conceded that no communication has been given to the petitioner on the adjournment request made by them. In the absence of any communication on the request made by the petitioner, ac

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In Re : M/s Kanam Industries
GST
2018 (6) TMI 428 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 138 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 14-3-2018
Ruling No. 01/2017-2018 In Application No : 02/2017-2018
GST
MR. VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER)
For The Present Applicant : Shri Aishwarya Sharma (Advocate)
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gun]', Kashipur seeking an advance ruling on
(a) What is the interpretation of the term 'three wheeled powered cycle rickshaw' as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification.
(b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification
(c) Whether inner tubes of bu

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also submitted by Joint Commissioner, SGST Haldwani in which he reported that the 'three wheeled powered cycle rickshaw' and 'E-Rickshaw' are different and the product namely inner tubes of butyl rubber used in e-rickshaw would fall under HSN Code 4013 and accordingly attracts 18%. duty.
5. Personal hearing was held on 15.2.2018 and Shri Aishwarya Sharma, Advocate appeared for applicant. No body appeared from the side of Revenue for the hearing.
6. In the present application, applicant has requested for advance ruling on interpretation of the term 'three wheeled powered cycle rickshaw' (b) difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw, if any and (c) classification of inner tubes of butyl rubber used in e-rickshaw.
7. As per Notification No. 1/2017-Central Tax (Rate) dated 28th dune, 2017, three wheeled powered cycle rickshaws are mentioned along with bicycles, rickshaws. The rate schedule is as under:

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or Vehicle in Motor Vehicle Act also. It has to be registered with State Transport Authorities as a Motor Vehicle. Tyres and Tubes used in these Vehicles are Automobile Tyres and Tubes of size 300-12, 300-14, 90-90/12 and 3.75-12, which are duly prescribed as Automobile Tyres in Bureau of Indian Standards for Two and Three Wheeled Motor Vehicles IS 15627:2005.
9. Authority also observes that SSI exemption notification no. 8/2003- Central Excise dated 1st March, 2003 defines powered cycle rickshaw, as under:
“powered cycle or powered cycle rickshaw means a mechanically propelled cycle or as the case may be mechanically propelled cycle rickshaw, which may also be pedalled if any necessity arises for so doing ”
10. We also observe that the term 'powered cycle rickshaw' in the explanation to the notification number 102/76 dated 16-3-1976 issued under erstwhile Central Excise Act, reads as follows:
“Explanation.- The expression 'Powered Cycle' or 'Powered Cycle Ric

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dated 6-4-1977.
12. Similar analogy can be drawn in the present case and authority in view of the aforesaid provisions of law comes to the conclusion that Powered Cycle Rickshaw referred to in the Explanation would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted.
13. Authority also observes that Three Wheeled Electric Vehicle (E-Rickshaw) is not a Powered Cycle Rickshaw? Because –
(a) It is not a Cycle Rickshaw.
(b) It does not have pedal which is pre-requisite for Powered Cycle Rickshaw and it cannot be peddled, if any necessity arises for so doing.
(c) Itis powered solely by electric motor which is not auxiliary in nature.
(d) It is a motor vehicle under 'Motor Vehicle Act'.
(e) It has to be registered with Local Transport Authority; hence it is a motor vehicle.
14. Therefore, it is concluded that E-rickshaw and powered cycle rickshaw are not one and the same but two different items.
15. From

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In Re : M/s. Indo German Brakes (P) Ltd.
GST
2018 (6) TMI 369 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 301 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 14-3-2018
Ruling No. 02/2017-18 In Application No. 03/2017-18
GST
MR VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER)
For The Applicant : Shri Vipil Dawar
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Indo German Brakes (P) Ltd) Khasra No. 323Mi, Central Hope Town, Selaqui, Dehradun seeking an advance ruling on classification and rate of applicable GST on “Disc Brake Pads & Brakes Shoes” being used in automobiles.
2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or

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5. Accordingly opportunity of personal hearing was granted to the applicant and department on 15.02.2018. Shri Vipul Dawar appeared for personal hearing on the appointed date and submitted that before GST regime, they were classifying the said product under chapter 6813 of the Central Excise Tariff but after GST regime advance ruling is requested to clarify whether the product in question is required to be classified under under chapter 68 or 87. No body appeared from the side of Revenue for the hearing.
6. In the present application, applicant has requested for advance ruling on (I) classification of the product and (II) rate of applicable GST on “Disc Brake Pads 85'Brakes Shoes” being used in automobiles. Findings of the authority are as under :
7. “Classification of “Disc Brake Pads & Brakes Shoes” being used in automobiles” : Applicant in their application dated 5.12.2017 has submitted that in the chapter 6813 there is entry which specify that if friction material is not mounted,

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mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials
8708: Parts and accessories of the motor vehicles of headings 8701 to 8705
7.2 Having gone through the aforesaid chapter heads we now proceed to determine the issue in hand.
7.3 Sub-heading 6813 provides for:
“Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or hot combined with textile or other materials… Other….”
Word “Basis” as mentioned above is not defined in the GST Tariff. In the absence of any guidance in the Explanatory Notes, it is proper to use the principal that tariff terms are construed in accordance with their common and commercial meaning. “Basis” has been defined as follows:
(a) The main constitue

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al Fibre, Cellulose falls under the category of principle substances constituting most of the inputs. Whereas mineral substances namely Barium Sulphate and Graphite constitutes only a small percentage of the inputs used for making the aforesaid items. Therefore we observe that since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813.
7.5 Further Chapter Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705, provided the parts and accessories fulfil the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;
(ii) They must not be excluded by the provisions of Notes to Chapter 87
(iii) They must not be more specifically included elsewhere in the nomenclature…
7.6 The Disc Brake Pads and Shoes are not excluded by aforesaid Chapter Notes, and are dedicated and u

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goods in question are referred to in the market by those who deaf with them, be it for the purposes of selling, purchasing or otherwise. In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable for use solely or primarily with articles of Chapter Heading Nos. 8701 to 8705; accordingly they are classifiable under chapter heading 8708.'
7.9 Irrespective of aforesaid we also find that products being manufactured by the applicant are meant to be used in' the braking system of vehicles of heading 8701 to 8705 of the Tariff. The parts and accessories of such vehicles are covered in heading 8708 of the Tariff;
(a) The said Chapter 87 falls under Section XVII of the Tariff Section Note 2 to Section XVII (covering Chapter 86 to 89) specifically excludes certain articles from the purview of the expres

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be suitable for use solely or principally with products of Chapter 86 to 88; and (c) it must not more specifically be covered elsewhere in the Tariff;
(e) As regards to the product in question- “Disk Brake Pads” and “Brake Shoes” for automobiles, it is observed that there seems no dispute as regards to the fact that they are not excluded vide said Section Note 2 of Section XVII and that they are meant solely or principally for use in the braking system of automobiles. The only point of discussion, then, remains as to whether they could be taken out from the purview of Section XVII for the reason that they are more specifically classified elsewhere in the Tariff;
(f) The contesting heading, as stated by the applicant, is 6813 of the Tariff. Chapter 68 falls within Section XIII of the Tariff and this Section does not have any Section Notes. Heading 6813 reads “Friction material and articles thereof (For example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for

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different shape and its use no more remain t wide-ranging (as a friction material) but becomes further contoured (such as a brake pad in the instant case). Accordingly, it is observed that “Disk Brake Pads” and “Brake Shoes” which are in form of friction material already mounted on metal plate is not be covered under heading 6813 of the Tariff;
(h) Explanatory Notes to the Harmonized System of Nomenclature, pertaining to heading 6813 of the Tariff too have been perused and give a similar interpretation. The relevant portion reads as follows:-
” … Owing to its high friction coefficient and its resistance to heat and wear, this material is used for lining brake shoes, clutch disc, etc., for vehicles of all kinds, cranes, dredges or other machinery…
 According to the particular use for which it is intended, friction material of this heading may be in the form of sheets, rolls, strips, segments, discs, rings, washers, pads or cut to any other shape…
…..
 The h

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predetermined ratio to derive the desired friction material in powdered form. Their other main input is a metal sheet designed according to compatibility of the braking system of the vehicle upon which it is to be fitted to. The metal plate is 'shot blasted' to attain the desired surface/strength. The friction material in powder form is poured into a mould/die and along with the metal sheet it is fed into the moulding machine where the powder takes shape of a mould and gets fixed upon the metal plate. This product there after undergoes certain curing and finishing process to attain the desired marketable condition. The product [“disk brakes pads” and “brake shoes” for two/four wheelers] is then packed in retail packs and in secondary packing in which it is cleared from the factory;
(j) In view of the foregoing report, authority observes that the “disk brakes pads” and “brake shoes” are meant for sale in the secondary market i.e. replacement market of various models of vehicles. The

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Marvelous Metals Pvt Ltd Versus Commissioner of Central GST Kolhapur
Service Tax
2018 (4) TMI 1462 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 14-3-2018
ST/88011 & 88012/2017 – A/ 85673-85674/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri V.B. Gaikwad, Advocate for the appellant
Shri Atul Sharma, Assistant Commissioner (AR) for the respondent
ORDER
These appeals are directed against Order-in-Appeal No: PUNEXCUS-001-APP-353 & 354/2017-18 dated 14/09/2017 passed by the Commissioner of Central Excise (Appeals), Pune – I.
2. Heard both the sides and perused the records.
3. Relevant facts that arise for consideration are during the period October 2012 to March 2015, the appellant herein were required

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ce stands discharged by them by way of adjustment by Revenue authorities against rebate which were sanctioned. It is his submission that in the appeal they are contesting only the imposition of penalties by the lower authorities and upheld by the first appellate authority. He would submit that the service tax liability to be discharged under the reverse charge mechanism by them is available to the appellant as CENVAT credit as the same are used in activities of manufacture of final products. He would submit that the Hon'ble High Court of Madras in the case of Commissioner of Central Excise v. Telco Tenneco RC India Pvt. Ltd. [2015 (323) ELT 299 (Mad.)] has held that when revenue neutrality situation arises, the allegation of willful suppres

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position that the non-payment of service tax cannot be condoned. It is his submission that once there is a demand that is confirmed and the appellant is required to discharge the service tax liability and has not done so due to suppression of facts from the department the tax liability arises along with consequential penalty.
6. On careful consideration of the submissions made, since the appellant is only contesting the imposition of equivalent amount of penalties in this case, this order disposes off the appeals only on that point. I find that the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the

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Commissioner of Central GST pune II Versus ITS Digitech Pvt Ltd.
Service Tax
2018 (4) TMI 1403 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 14-3-2018
ST/88101/2017 – A/85679/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri V.R. Reddy, Assistant Commissioner (AR) for the appellant
Shri Makrand Joshi, Advocate for the respondent
This appeal is filed by Revenue against Order-in-Appeal No: PUN-EXCUS-001-APP-119-17-18 dated 20/06/2017 passed by the Commissioner of Central Excise (Appeals), Pune – I.
2. Heard both the sides and perused the records.
3. The issue in this appeal is whether the respondent have filed the refund claims under Rule 5 within the period of one year from the expiry of the quarter for

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idered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guideline that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received,

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Highway Construction Company Versus The Commissioner, Mcgm & 5 Ors.
GST
2018 (4) TMI 206 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 14-3-2018
WRIT PETITION (L) NO. 773 OF 2018
GST
A.S.OKA & RIYAZ I. CHAGLA, JJ.
Mr. A.G. Damle Sr. Counsel a/w Mr Omkar V. Warange for the Petitioner.
Mr. N.V. Walawalkar, Sr. Counsel a/w Ms. Vandana Mahadik & Ms K.H.Mastakar for the Respondent/BMC.
Mr. M.M. Vashi, Sr. Counsel a/w Ms. Aparna Devkar i/b M/s. M.P. Vashi & Associates for Respondent No.5.
Heard the learned senior counsel for the Petitioner, the learned senior counsel for the Respondent Nos.1 to 4 and the learned senior counsel for the Respondent No.5.
2. This Petition concerns e-tender dated 27th July, 2017, for construction of exhibits for Tiger and other animals as well as for Bird Aviary-2 in V.J.B. Udyan- Zoo Byculla (E Ward). The Petitioner as well as fifth and sixth respondents are the bidders. Clause 2 of the Special Note forming part of E-tender

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tes quoted by the fifth respondent for both the parts was Rs. 58,18,69,632/-.
5. The main contention in this Petition is that on the last date for submitting the bids, the rate of GST was 18 %, and therefore, the Petitioner offered his bid by taking into consideration the rate of GST as 18 %. The fifth respondent submitted his bid by taking into consideration the rate of GST at 12 %. That is how the total amount quoted by the said Respondent is on the lower side.
6. The contention of the Petitioner is that by taking GST 18 %, if the bid amounts are calculated, the Petitioner will be L-1. It is contended that, even if the GST is taken at 12 % in case of both the bids, the Petitioner will be L-1.
7. Learned senior counsel for the Petitioner has taken us through the various annexures and the reply filed. It is submitted that even according to the case of the Municipal Corporation, the GST rate was 18 % at the time of submission of the tenders and at the time of opening of the tenders.

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on 10th August, 2017. He placed on record the modified condition in a corrigendum which requires tenderers to quote the amount inclusive of all taxes including GST. He submitted that the Petitioner has signed the said corrigendum. He submitted that the Municipal Corporation has strictly gone by the amounts quoted by the Petitioner itself.
9. Learned senior counsel for fifth Respondent submitted that, by no stretch of imagination, the Petitioner can be L-1. Learned senior counsel for the Petitioner submits that though the memorandum of Petition shows that the Petition was kept ready in February 2018, it is in fact a typing mistake and no significance can be attached to the same.
10. We have considered the submissions. It will be necessary to make a reference to the averments made in the Petition and in particular paragraph 10. From the documents tendered across the bar, it appears that general condition No.38 was modified by the corrigendum dated 10th August, 2017. The learned senior

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t, is that the Petitioner has erroneously calculated GST at the rate of 18 %. The contention is that either the bid amount of the Petitioner be modified by taking the GST at the rate of 12 % or the bid amount of the fifth Respondent be modified by taking GST at the rate of 18 %.
12. Once the tender condition No.2 specifies in what manner the lowest bidder (L-1) will be determined, the Municipal Corporation was under an obligation to determine the lowest bidder only in the manner provided in the tender notice and not in any other manner. Modified condition No.38 specifically provides that the tenderer shall quote inclusive of all taxes including GST. Admittedly the quote by the Petitioner inclusive of GST was higher than the quote of the fifth Respondent.
13. If the submissions made across the bar by the Petitioner are accepted, this Court will have to apply criteria for selecting the lowest bidder which is different from the criteria provided in the tender document/notice. This Court

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M/s. M.H. Industries Versus Assistant State Tax Officer, Palakkad
GST
2018 (4) TMI 202 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-3-2018
W. P. (C) No. 8708 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : N. Muraleedharan Nair and Smt. K. Hymavathy, Advs.
For The Respondent : V.K. Shamsudheen, Sr. Govt.Pleader
JUDGMENT
Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and Services Tax Act

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Subject: IGST Refund Facilitation Camp
39/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707.
S/12-Gen-790/2017-18 DBK (JNCH)
Date: 14.03.2018
PUBLIC NOTICE NO. 39/2018
Subject: IGST Refund Facilitation Camp
All exporters/their agents and all export promotion councils are hereby informed that Jawaharlal Nehru Custom House would organise an 'IGST Refund Facilitation Camp' commencing from 15.03.2018 to 29.03.2018.
2. During this fortnight all shipping bills in respect of which data has been validated by GSTN but refund has not been disbursed due to invoice mismatch error (error code SB005) will be

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Artech Realtors (P) LTD. Versus Assistant Sales Tax Officer Squad No. 4, Kerala State Goods And Service Tax Department And Assistant Commissioner (Works Contract) State Goods And Service Tax Department Commercial Tax Towers Karamana, Karamana, Thiruvananthapuram
GST
2018 (3) TMI 1019 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-3-2018
W. P. (C. ) No. 8580 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. K.I. Mayankutty Mather, Sri.R.Jaikrishn

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M/s. Vajra Rubber Products (P) Ltd. Versus The Commercial Tax Officer, Irinjalakuda, Asst. State Tax Officer And Superintendent of Central Tax & Central Excise, Irinjalakuda
GST
2018 (3) TMI 972 – KERALA HIGH COURT – [2018] 2 WEB 118 (Ker)
KERALA HIGH COURT – HC
Dated:- 14-3-2018
W. P. (C) No. 8657 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Harisankar v. Menon, smt.meera v.menon, smt.k.krishna
For The Respondent : Sreelal N. Warrier, SC and Sr. Government Pleader Sri.V.K.Shamsudheen.
JUDGMENT
Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
2. It is seen tha

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Ford Business Services Centre Pvt. Ltd. Versus Commissioner of Service Tax, Chennai, Commissioner of GST & Central Excise, Chennai And Vice-Versa
Service Tax
2018 (3) TMI 774 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-3-2018
ST/41609, 41610, 41611, 41612/2014, ST/Misc/41168/ 2017 & ST/41614/2014, ST/41615/2014, ST/41616/2014, ST/41617/2014, ST/41905/2014, ST/41906/2014, ST/41907/2014, ST/41908/2014, ST/41909/2014, ST/41910/2014 – FINAL ORDER No. 40658-40671 / 2018
Service Tax
Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical)
Shri Rabeen Jayaram, Advocate For the Assessee
Shri K. Veerabhadra Reddy, JC (AR) For the Revenue
ORDER
Per Bench
The MA filed by Revenue for change of cause title is allowed.
2. The issue arising for consideration in these batch of appeals being same and are arising out of same impugned order, they are heard together and are disposed by this common order. The parties hereinafter are referred

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the refund in respect of other services.
2.1 Today when the matter came up for hearing, on behalf of the assessee, Ld. Counsel Shri Rabeen Jayaram submitted that the period involved in these appeals is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business . The Event Management service was availed for the promotion of sales of the assessee. Renting of Immovable property service was availed for the purpose of car parking of the employees and management of the company.
Ld. Counsel relied upon the decision in the case of Goodyear India Ltd. Vs CCE Delhi – 2015 (321) ELT 320 (Tri.-Del.) to support his contention.
2.2 The third issue is with regard to rejection of refund in respect of credit availed on debit notes. Ld. Counsel argued that debit notes were issued to supplement the payments made by the service provider subsequently; that such documents are considered to be valid documents for availing credit and h

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parking was availed for the purpose of giving parking facilities to the employees as well as the management. The denial of credit stating that these services do not have nexus with the output services provided is not justified. We find that the Tribunal in the case of Ultra Tech Cement Ltd. Vs CCE – 2011 (22) STR 289 (Tribunal) has held that prior to 1.4.2011 since the services availed in the course of business of the assessee, the credit is admissible. Following the same, we find that credit availed on these two services are eligible and admissible.
6. The third issue is with regard to credit availed on the debit notes. The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. (supra) has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Credit Rules, 2004. The Tribunal had relied upon the decision in the case of Vodafone Essar Spacetel Ltd. Vs Commissioner 2016 (43) STR 124 (Tribunal) wh

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E-way bill
Query (Issue) Started By: – ashok amin Dated:- 13-3-2018 Last Reply Date:- 22-3-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts,
Invoice for inter-state was prepared on 07.03.2018 alongwith e-way bill. On 12.03.2018 the consignee informed us there is an error in the invoice regarding rate. The rate was charged on higher side whereas it should have been less. Now, problem is we can give them the revised invoice, but, how can we rectify the e-way bill. Dear experts kindly help me out in this problem.
Reply By Ganeshan Kalyani:
The Reply:
my view : prepare eway bill for revised invoice. this is for the reason that eway bill prepared for original invoice cannot be deleted after 24 hours . Keep origina

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lease clarify in this matter.
Reply By rajkumar shukla:
The Reply:
Under which provision of GST ,revised invoice has been issued?
Reply By ashok amin:
The Reply:
Dear Sir,
Yeah, but there is no such restriction also that we can't revise the invoice. If there is any, then a request to put it here please. I shall be highly obliged.
Thanks.
Reply By rajkumar shukla:
The Reply:
I can see that the Act talks about revised invoice only incase covered by section 31(3)(a) of the cgst Act. This does not appear to be your case. However it is seen the portal is allowing revision of invoices.I am unable to find support of law for that.
Reply By ashok amin:
The Reply:
Thank you very much for an early reply Sir.
Discussion Forum – Knowle

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Division of assesses under GSTN
GST
Dated:- 13-3-2018

The division of assesses between Centre and State is decided by the Centre and State Governments. GSTN got an application developed using which Central and State tax authorities have uploaded the data on allocation of migrated taxpayers in the GST System database. As on 8th March, 2018 data on division of 60,89,534 migrated taxpayers has been entered into GST System.
In order to ensure single interface for assesses under GST,

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Input Tax Refund to Exporters
GST
Dated:- 13-3-2018

Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refund amount claimed shall be granted on a provisional basis within a period not exceeding seven days from the date of acknowledgement of the refund claim. Further, as per section 54(7) of the CGST Act, 2017, the final order for granting refund shall be issued within sixty days from the date of receipt of t

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New Guidelines Issued for UIN Entities' Refund Applications Under CGST to Improve Transparency and Efficiency in Tax Processing.
Circulars
GST
Processing of refund applications for UIN entiti

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ITC on LIFT
Query (Issue) Started By: – ROHIT GOEL Dated:- 13-3-2018 Last Reply Date:- 1-8-2018 Goods and Services Tax – GST
Got 15 Replies
GST
Dear Team,
There is a confusion and difference of opinion regarding allowability of ITC on purchase of lift… The usage of lift will be in factory only for movement of goods and not staff…
Is there any difference in opinion if the use of lift is for staff members and not goods…
Reply By MUKUND THAKKAR:
The Reply:
if are you using the lift for staff members it is covered under the plant facility and lift installation is also covered under WCT. that's why it is not Eligible for ITC.
if you are using the for the movement of Raw material than ITC is eligible.
other expert view awaited..
Reply By KASTURI SETHI:
The Reply:
The good, "Lift" falls under HSN 8428 1011/8428 1019. ITC is admissible. Not hit by Section 17(5) of CGST Act, 2017, in view of the usage.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,

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eply:
I agree with the experts collegue. Input tax credit is eligible for lift.
Reply By SHOBHIT BANSAL:
The Reply:
Sir, I also agree with the opinion in regards to allowability of ITC on purchase of lift installed in business premises irrespective of the use for staff or goods. ITC allowable.
I have another issue in regards to alowability of ITC where output service is Renting of an Immovable property. Here the registered taxable person installed lift in building given on rent.
There is a confusion in regards to ITC of LIFT when renting of immovable property is taxable services. Is it covered by clause 'c' of section 17(5) of the CGST Act? Pls clarify
Reply By KASTURI SETHI:
The Reply:
It is not covered under Section 17(5)(c) of CGST Act. This sub-clause is meant for Works Contract Service and not for "Renting of Immovable Property". Hence not relevant. However, your question is worth further examination.
Reply By KASTURI SETHI:
The Reply:
Lift/escalator is

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l 29, 2011 and CESTAT decision in Balkrishna Industries Ltd. : Uttarakhand AAR
Reply By Sushil Baheti:
The Reply:
Hi
i wanted to know what is the GST % for lift being used at bunglow / personal premises.
Also if individual does not have place to take credit then in that case is the GST exempted?
Reply By rahul jain:
The Reply:
Sir,
I think ITC on the lift is not available. The reference is :
No doubt Lift is qualifying as a machine under the HSN list. But what the plain reading of the sec. 17(5) (d) clearly suggests is that any goods or services used for construction of an immovable property, the credit of the same will be blocked.
The exception is for Plant & machinery.
I interpret the section as if we use any goods for construction of Plant & machinery which is separate that of the other immovable property, then we can claim the credit on the same plus its structural support.
If we use lift in the construction of the immovable property such as building etc, the credit se

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Businesses Making Zero-Rated Supplies Can Now Submit Letter of Undertaking Online Under IGST Act to Simplify Compliance.
Circulars
GST – States
Online submission of Letter of Undertaking by t

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GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 – Formalization functioning of Export Promotion Division (EPD)
18/2018 Dated:- 13-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI – IV
RAJAJI SALAI, CUSTOM, HOUSE, CHENNAI – 600001
TELEPHONE : 2525 4551 – FAX : 044-25221861
www.chennaicustoms.gov.in
Emai1 : commr4-cuschn@nic.in
(IS 15700:2005 (Sevottam) Certified)
F.No.S.Misc.01/ 2018-EPD (CH- IV)
Dated: 13.03.2018
PUBLIC NOTICE NO: 18/2018
Sub: GST CUSTOMS RELATED WORK- Change in jurisdictional authority to handle work relating to Customs Acceptance of B-17 Bond/ EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) dated 10.01.2018 – Formalization func

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tate of Tamil Nadu and Union Territory of Puducherry, which.were hitherto handled, by the Central Excise Officers.
3. In view of the subsequent clarifications, of the Special Secretary & Member (Export Promotion), CBEC, New Delhi conveyed vide letter D.O.F. No. 450/ 17 / 2017 -Cus. IV dated 06.02.2018 the acceptance of LUT have to be attended by the concerned officers of Central Excise / GST Divisions.
4. Revised and non-exhaustive list of Work to be attended by the Export Promotion Division (EPD) related to EOUs, SEZs/STPs/EHTPs etc., and certain other assignments relating to Export promotion pertaining to the Chennai Customs Zone are furnished hereunder for the information of all concerned:
a) Customs functions hitherto performed by erstwhile Central Excise/GST formations pertaining to EOU/SEZ/EHTP/STPI which are within the territorial jurisdiction of Chennai Customs Zone.,
b) Factory stuffing of containers for export of LCL cargo,
c) Duty free import by EOU/EHTP/STP units, issu

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ort Promotion Capital Goods (EPCG) scheme;
g) Recovery of dues under section 142 of the Customs Act, 1962
h) Adjudication of offences and demand of Customs duty in respect of SEZs by the Central Excise Officers having jurisdiction over the SEZ.
i) Any other functions relating to Export Promotions hitherto performed by the Central Excise /GST Authorities within the territorial jurisdiction of Chennai Customs Zone
6. This Public Notice is being issued so as to inform the trade and field formations about the functioning of the EPD with the list of specific work to be handled by it and as to the statutory provisions governing the above. The respective circulars/instructions may please be referred to in the CBEC's website www.cbec.gov.in and www.chennaicustoms.gov.in for more information.
7. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of this P. N to the notice of all their members.
8. Difficulties, if any faced in the functioning of

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Commissioner of CGST & CE Mumbai Versus Viraj Profiles Ltd.
Central Excise
2018 (6) TMI 115 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 13-3-2018
E/87640, 87642, 87644, 87645/17 – A/86214-86217/2018
Central Excise
Mr. M.V. Ravindran, Member (Judicial)
Shri N.N. Prabhudesai, Supdt. (AR) for appellant
None for respondent
ORDER
Per: M.V. Ravindran
These appeals are directed against orders-in-appeal No. SK/159-162/Th-II/2017 dated 25.05.2017.
2. None appeared for the respondent despite notice. Since the issue lies in a narrow compass, the appeals are taken up for disposal even in the absence of any representative from the respondent.
3. The issue that falls for consideration in these appeals of Revenue, is wheth

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e respondent, the first appellate authority upheld the confirmation of demand along with interest and set aside the penalties imposed. For setting aside the penalties, the first appellate authority has recorded that there is intention to evade duty, as the records of the respondent were audited by the audit party during the relevant period in question i.e. March, 2012 to December, 2012.
5. Learned D.R. would draw my attention to the facts of the case. He would submit that the demands have been raised on the assessee-respondent by invoking extended period which would mean that there was suppression/mis-statement of facts with intention to evade duty. He would submit that the respondent-assessee having discharged the demand raised with inter

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thorities. It is also undisputed that the records of the respondent-assessee's were audited by the audit party regularly during the period in question.
6.1 In my considered view, if the respondent-assessee discharged the demands as pointed out by the authorities during verification of the records with interest, provisions of section 11A(2B) would get attracted and show-cause notice should not have been issued to respondent-assessee. This provision of law was not considered by the adjudicating authority while imposing equal amount of penalty but first appellate authority correctly appreciated the law and set aside the penalty.
6.2 As regards the point raised by learned D.R., I find that the first appellate authority was correct in coming t

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Authorization of officers under Section 67(11) of DGST Act. 2017
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2661-2668 Dated:- 13-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE & TAXES
(HUMAN RESOURCE BRANCH)
VYAPAR BHAWAN. IP ESTATE NEW DELHI
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2661-2668
Dated: 13/03/2018
Authorization of officers under Section 67(11) of DGST Act. 2017
In exercise of the powers conferred upon me by cla

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Commissioner of Central Goods And Service Tax Central Excise Versus Bhoorathanam Construction Co. (P) Ltd.
Central Excise
2018 (3) TMI 1055 – RAJASTHAN HIGH COURT – 2018 (361) E.L.T. 37 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 13-3-2018
D. B. Central/excise Appeal No. 22/2018
Central Excise
K. S. Jhaveri And Vijay Kumar Vyas, JJ.
For the Appellant : Mr. Siddharth Ranka with Mr. Saurabh Harsh
JUDGMENT
1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal filed by the assessee.
2. Counsel for the appellant has framed following substantial question of law arising in the appeal:
(i) Whether the ld. CESTAT was right in law in setting aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 & Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specials to the water suppl

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ification of water or for
carrying out any similar
process or processes
intended to make the water
fit for human or animal
consumption, but does not
include a plant supplying
water for industrial
purposes.
Nil
4
 
“3.3.1. That for ready reference Condition No.4 of Notification No.6/2006-CE dated 01.03.2006 is extracted hereunder under:
4. If, a certificate issued by the Collector/District Magistrate/ Deputy Commissioner of the District in which the plant is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column (3) of the Table.
3.3.2. That for ready reference Condition No. 47A of Notification No.47/2002-CE dated 06.09.2002 is extracted hereunder under:-
47A. If, a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is l

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it
Rate of duty
1
2
3
4
7307
Tube       or      Pipe
Fitting            (For Example, Couplings, Elbows, Sleeves),   Of  Iron or Steel
Cast Fittings:
 
 
7307 11
Of    non-malleable cast iron:
 
 
7307 11 10
Sponge     iron       cast fittings
Kg.
12.5%
7307 11 20
SG   iron   cast fittings
Kg.
12.5%
7307 11 90
Other
Kg.
12.5%
7307 19 00
Other
Kg.
12.5%
 
6. In support of his contentions, he has relied on the decision of the Supreme Court in Eagle Flask Industries Limited vs. The Commissioner of Central Excise, Pune (02.09.2004 – SC) : MANU/SC/0729/2004 .. 171 ELT 296 wherein it has been held as under:-
6. We find that Notification 11/88 deals with exemption from operation of Rule 174 to exempted goods.

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lants. This is not an empty formality. It is the foundation for availing the benefits under the Notification. It cannot be said that they are mere procedural requirements, with no consequences attached for non-observance. The consequences are denial of benefits under the Notification. For availing benefits under an exemption Notification, the conditions have to be strictly complied with. Therefore, CEGAT endorsed the view that the exemption from operation of Rule 174, was not available to the appellants. On the facts found, the view is on terra firma. We find no merit in this appeal, which is, accordingly, dismissed.
7. He has also taken us through the observations made by the CIT (A) which reads as under:
4. During the course of personal dearing, Shri Arvind Sharma, Advocate appeared and reiterated the submission made in the appeal documents. He asked for one month time to get the necessary certificates from the State Government, PHED Department regarding MS Specials and weight vis

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ion. In this case the adjudicating authority has observed that the appellants have cleared MS Specials without payment of duty and no certificate to the effect that such goods were cleared for the intended use as specified in the Notification have been submitted. Under the impugned order the adjudicating authority has observed as under:
“I, on perusal of the certificates submitted by the assessee find that the MS Specials cleared by the assessee alongwith other pipes viz. PSCC Pipes, MS Pipes & BWSC Pipes in the guise of exemption Notification No. 06/2006-CE dated 01.03.2006 and Notification No.47/2002-CE dated 06.09.2002 to PHED, Govt. of Rajasthan did not find mention of supplies of MS Specials in relevant certificates whereas the other Pipes have their clear mention in the certificates. However, I observe from the facts of the case that the assessee had cleared MS Specials to PHED, Govt. of Rajasthan on the basis of the certificates in the name and style of other pipes and thereby

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dia, Accounts Officer, authorized by the director of the company is also co-related in this respect who tendered the statement that they were simultaneously clearing PSCC Pipes, BWSC Pipes, MS Pipes and MS Specials under various certificates issued by the Collector under exemption Notification No.47/2002-CE dated 06.09.2002 and 06/2006-CE dated 01.03.2006 substantiating the allegation of willful mis-statement of the facts as raised by the impugned show cause notice. I also further observe that unit of quantity of clearance of various pipes are mentioned in running meters/kms. In the certificates whereas the assessee had shown the clearance of MS Specials in numbers/kgs in the ER-1 returns submitted to the department but however no information has been specified regarding Collector's Certificate. I, therefore conclude that the assessee have wrongly availed the exemption under Notification No.47/2002-CE dated 06.09.2002 and 06/2002-CE dated 01.03.2006 for the clearance of MS Specials whi

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nd site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for lying and jointing of Pipes in required alignment. Further, the Pipes are cleared in running length whereas the MS Specials were cleared in Nos. and Kgs which clearly indicated that both the products are different and their uses are also different and known in the market with different names and characteristics. In the obsence of any certificate issued by the relevant authority regarding use of particular product for intended purpose the benefit of said conditional exemption has rightly been denied by the adjudicating authority. Moreover, the appellant during the course of personal hearing stated that the necessary certificate shall be produced within one month time but they could not produce the same even after more than four months. In the above circumstances I am unable to accept the contention of the appellants.
8. We have heard the counsel for the appellant.

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M/s. Yogesh Trading Company Versus The Assistant Commissioner, State Goods & Service Tax Department, Kasaragod, State of Kerala, Thiruvananthapuram, The Kerala Agricultural Income Tax And Sales Tax Appellate Tribunal And The Intelligence Officer (IB) -II, Thiruvananthapuram
VAT and Sales Tax
2018 (3) TMI 978 – KERALA HIGH COURT – 2018 (361) E.L.T. 977 (Ker.)
KERALA HIGH COURT – HC
Dated:- 13-3-2018
W. P. (C.) No. 5648 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.T.M.Sreedharan (SR.), Sri.V.P.Narayanan And  Smt.Divya Ravindran
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner was a dealer under the Kerala General Sales Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statutes for the year 2002-'03 were initially completed by the competent authority treating the inter-state sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of

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rsons involved. Despite Ext.P5 representation, the assessments were finalised without affording the petitioner an opportunity of hearing. Consequently, this Court in terms of Ext.P7 judgment, set aside the assessment orders and directed the assessing authority to pass fresh orders. While matters were pending before the assessing authority consequent on Ext.P7 judgment, the petitioner approached this Court again by filing W.P.(C.) No. 31591 of 2014 alleging that steps are being taken to complete the assessments without furnishing the petitioner the materials collected against them. This Court disposed of the said writ petition in terms of Ext.P8 judgment recording the submission made by the learned Government Pleader that copies of all documents which the assessing authority proposed to rely on for the purpose of completing the assessments will be served on the petitioner.
3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafte

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the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the copies of the materials proposed to be used against them, this Court, in terms of Ext.P8 judgment, directed the assessing authority to provide copies of all such materials. If as a matter of fact, the assessing authority has issued the impugned notices without complying the directions issued by the Tribunal in Ext.P3 order and this Court in Ext.P8 judgment, it is for the petitioner to challenge the assessment orders on that ground before the appellate authority. At every stage of the assessment process, the petitioner cannot approach this Court invoking Article 226 of the Constitution pointing o

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M/s Bharat Oman Refineries Limited Versus CGST & EC, Bhopal And Vice-Versa
Central Excise
2018 (3) TMI 764 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 13-3-2018
Ex. Appeal No. 50413 of 2016, Ex. Appeal No. 51921 of 2016 & E/Cross/51292 of 2016 – Final Order Nos. 50995 – 50996/2018
Central Excise
Hon'ble Mr. Justice (Dr.) Satish Chandra, President And Hon'ble Mr. B. Ravichandran, Member (Technical)
Sh. Akhil Gupta, Advocate for the assessee
Sh. R. K. Mishra, AR for the Revenue
ORDER
Per: B. Ravichandran:
Both assessee and the Revenue are aggrieved by the order dated 23.12.2015 of Commissioner of Central Excise, Bhopal.
2. The assessee-appellant is engaged in the manufacture of petroleum products liable to Central Excise duty. They have engaged various contractors for executing different work in their manufacturing premises. The dispute in the present appeals is with reference to eligibility of the appellant-assessee for cenvat credit of duty paid

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Authority is not legally sustainable. He submitted that as per the chart enclosed in their appeal memo the nature of each of the item have been explained in detail alongwith supporting case laws for the eligibility. Ld. Counsel submitted that they are not pressing their case with reference to pre-fabricating (porta cabin) involving a credit of Rs. 1,91,640/-. On all other items listed in the appeal memo they have contested the findings of the Original Authority. Ld. Counsel relied on various decided cases to support his contention. His submission is that all these items are fabricated inside their factory premises for use directly or indirectly in the manufacturing facility of the appellant. The nature of use of each item is tabulated in the appeal memo.
5. Ld. AR appearing for the Revenue submitted that the Authority has erred in granting credit to the appellant-assessee, in respect of HR steel plates used in the construction of storage tanks under the category of inputs. Ld. AR als

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ide the factory and fittings used in the adjacent premises though within the manufacturing facility in the overall campus. We note that denial of credit on such bifurcation is not justified. The light fittings are used as equipments for proper lighting of the premises and have nexus to the manufacturing activity of the appellant.
(ii) Regarding credit on Cable Trays disallowed by the original authority, we note that this cable trays are used as supporting structures for laying and holding the cables in the manufacturing facility. The credit on such items cannot be denied on the ground that they have become part of foundation or structural supports. These cable trays are used essentially for laying the electrical cables which are directly relevant to the manufacturing process. Reliance is placed on the decision of Tribunal in Shree Cement – 2016 (332) ELT 759 (Tri. Del.)
(iii) Credit on grating, chequered plates, fabricated platform are disallowed on the same ground that they were p

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edit availed was on duty paid Angles, Channels, TMT bars, Steel Structures, MS fittings etc. which were disallowed. The reason recorded was that these are not accessories and components of machine. We note that the Tribunal has consistently held in various cases that these items when they are used in the fabrication of structures which are in association with capital goods or accessories of capital goods should also be eligible for credit. These decisions also referred to the decision of Madras High Court in India Cement -2015 (321) ELT 209 (Mad) and Thiru Arooran Sugars -2017 (355) ELT 373 (Mad.). Tribunal's decision in Lafarge India Pvt. Limited Manu/CE/425/16 is also relevant. Again applying the user test in the case of Rajasthan Spinning & Weaving Mills and Jawahar Mills (supra), the credit availed by the appellant-assessee cannot be denied.
As already noted that the appellant-assessee is not pressing for the credit on pre-fabricated building. The same is disallowed.
8. Regardin

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Processing of refund applications for UIN entities
36/10/2018 Dated:- 13-3-2018 CGST – Circulars / Ordes
GST
Circular No. 36/10/2018-GST
F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 13th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
The Principal Chief Controller of Accounts, CBEC
Madam / sir,
Subject: Processing of refund applications for UIN entities
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities.
2. In o

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ter referred to as “CGST Rules”). As stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 of the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13.
iii. Due to delays in making available FORM GST REG-13 on the common portal, an alternative mechanism has been developed. Entities covered under clause (a) of sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Board of Excise and Customs (CBEC) and GSTN.
iv. It is clarified that the facility of single UIN is opt

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ield officers are hereby instructed to ensure that all the certificates / undertaking etc. as stipulated in the said notification be duly checked while processing the refund claims.
iii. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed.
iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and FORM RFD-10.
v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by r

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ured, all refunds would be processed by Central authorities only. Therefore, field formations are advised that all refunds are to be processed on merits irrespective of where and which type of tax is paid on inward supply of goods or services or both by such entities.
ii. A monthly report as prescribed in Annexure B is required to be furnished to the Director General of Goods and Services Tax by the 30th of the succeeding month.
iii. Field officers shall send a copy of the order passed for such refunds to their State counterparts for information purposes only.
7. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
Annexure A
S.No.
State/UT
Nodal Commissionerate
Contact Address of the Commissionerate
Nodal Officer
Phone number and E-m

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4814,
suhrit9933@gmail.com
7
Chandigarh
Chandigarh
Plot No. 19 Sector 17-C, C.R Building Chandigarh
Ms.Mamta Saini, Deputy Commissioner
0172-2704196, mamtasaini.india@gmail.com
8
Chhattisgarh
Raipur
Division-II, CGST Bhawan Civil Lines, Raipur
Mr. Sumit Kumar Agrawal, Assistant Commissioner
0771-2425636 sumitk.agrawal@gov.in
9
Dadra and Nagar Haveli
Daman
2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional Commissioner, Daman
0260-2460502, binay.singh@icegate.gov.in
10
Daman and Diu
Daman
2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional Commissioner, Daman
0260-2460502, binay.singh@icegate.gov.in
11
Goa
Goa
GST Bhavan, EDC Complex, Patto, Panaji-403001
Mr. S. K. Sinha, Additional Commissioner
0832-2437190, sanjay1.sinha@icegate.gov.in
12
Gujarat
Gandhinagar
O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-

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ress Road, Kochi-682018
Mr. Ashwin John George, Assistant Commissioner
0484-2533169 ashwinjohngeorge@gmail.com
19
Lakshadweep
Kochi
Central Revenue Building, I.S. Press Road, Kochi-682018
Mr. Ashwin John George, Assistant Commissioner
0484-2533169 ashwinjohngeorge@gmail.com
20
Madhya Pradesh
Bhopal
Division – I Bhopal, Jail Road Paryawas Bhawan, Bhopal
Mr. Piyush Thorat, Assistant Commissioner
0755-2761620, piyushthorat19@gmail.com
21
Maharashtra
Mumbai Central
4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020
Ms. Manpreet Arya, Additional Commissioner
022-26210384, manpreetarya@yahoo.co.in
22
Manipur
Imphal
CGST & CX Commissionerate, Imphal- 795001
Mr. R.K.Shurchandra Singh,Assistant Commissioner
0385-2460735,
shurchandra.rk@gov.in
23
Meghalaya
Shillong
CGST &CX Commissionerate, Shillong-793001
Mr. Om Prakash Tiwary, Assistant Commissioner
0364-2506758,
tiwary.op@gov.in
24
Mizoram
Aizawl
CGST & CX Commissionerate, Aizawl

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sioner
0141-2385342
ruchitavij@gmail.com
31
Sikkim
Siliguri
Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok – 737101
Mr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok)
03592-284182,
Gtk_div@rediffmail.com
32
Tamil Nadu
Chennai (North)
GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034
Additional Commissioner
044-28331177, 044-28331188,
commr-cexchn1@nic.in
33
Telangana
Hyderabad
O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004.
Mr. P. Anand Kumar, Additional Commissioner
040-23240725,
ak.pulapaka@gov.in
34
Tripura
Agartala
CGST &CX Commissionerate, Agartala-799001
Mr. S.K.Mazumdar, Assistant Commissioner
0381-2304099 , sanjoymaz85@gmail.com
35
Uttar Pradesh
Lucknow
7-A, Ashok Marg,Lucknow-226001
Mr. Avijit Pegu, Assistant Commissioner
0522-2233001, avijit.pegu@icegate.gov.in
36
Uttarakhand
Dehradun

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