Goods and Services Tax

Frequently asked Questions on IGST refunds on goods exported out of India
08/2018 Dated:- 23-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S34/40/2017 DBK.CUS
Date: 23.02.2018
PUBLIC NOTICE NO. 08/2018
Sub: Frequently asked Questions on IGST refunds on goods exported out of India
The Central Board of Excise and Customs, New Delhi has informed that it has been continuously receiving representations from exporters and trade association in relation to pending IGST refund. Therefore, the Board has decided to release Frequently Asked Questions (FAQ) on IGST refund which is circulated as enclosed to create awareness amongst the EXIM community.
SUMIT KUMAR
COMMISSIONER OF CUSTOMS
Frequently Asked Questions on IGST refunds on goods exported out of India
Q1 What is zero rated supply under GST?
Ans. Under GST, exports and supplies to SEZ

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tax paid on goods or services or both supplied.
Q3. What Is IGST refund?
Ans. The second category, mentioned above, pertains to refund of integrated tax paid for the zero-rated supplies made by suppliers who opt for the route of export on payment of integrated tax and claim refund of such tax paid. There can be two sub categories of such suppliers namely:
(i) Exporter of goods
(ii) Service exporters and persons making supplies to SEZ
Q4. Who can get IGST refunds from Customs?
Ans. The registered persons who have exported goods out of India on payment of IGST are eligible to get the refund of integrated tax so paid subject to certain conditions related to filing of correct and sufficient information in both GSTN and Customs system.
Q. 5 How to file application for getting IGST refund from Customs?
Ans. As per Rule 96 of the CGST Rules 2017, dealing with refund of IGST paid on goods exported out of India, the shipping bill filed by an exporter shall be deemed to be an applica

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oned?
Ans. The IGST refund would not be processed if it fails any validation at the level of either GSTN or Custom system. A validation error occurs due to various deficiencies which are enumerated here-in-after.
Q. 8 What are the reasons for data not being transmitted from GSTN to Customs System?
Ans. It has been observed that a number or record have not been transmitted by GSTN to the Customs system which could be on account of various errors that have occurred in the validation carried out by the GSTN. It Is understood that cases where such validations fail are on account of :
(i) Both GSTR 1 /Table 6A and GSTR 3B have not been filed for that supply or there are missing invoices in GSTR 1 for that supply.
(ii) Invoices provided In Table 6A of GSTR 1/ 1E arc incomplete, e.g., details of shipping bill and port number/ code ore not mentioned.
(iii) IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/ 1E of the same period. The claim

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orter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN.
Q. 11 I have filed correct Information in GST return but still my refund Is not sanctioned?
Ans. In cases where the exporter has filed correct information in the GST returns and it gets successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to each shipping bill or bill of export is electronically credited to the exporter's bank account as registered with the Customs authorities. But, wherever the matching fails on account of some error, the refund do not get sanctioned.
The matching between the two data sources is done at invoice level and any mis-match of the laid down parameters results in one or more of t

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ned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed.
Q. 15 What should be done for error code SBOO4?
Ans. This error occurs due to duplicate/ repeats transmission of shipping bill-invoice record from GSTN. The previous transmission would have already been validated for IGST refund by ICES.
Q. 16 What should be done for error code SBOO5?
Ans. This is the most common error committed by the exporters, which occurs due to mismatch of invoice number as declared in the invoice table of the shipping bill and that declared in the GSTR 1 for the same supply. This can happen due to:
* Typographical mistake while entering data in GSTR 1 or the
* The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers.
After the implementati

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TR-1 or in the Shipping Bill.
For these cases a mechanism is being considered by the Board to make the requisite corrections manually in line with the recent amendments in Rule 96 of the CGST Rules, 2017. The said mechanism is expected to be available shortly. It may, however be noted that these Interim workarounds shall only be available as a onetime measure for the past SBs. It is advised that the exporters should take care so as not to repeat such mistakes in future and ensure that the same GST compliant export invoice is declared at both ends.
Q. 17 What should be done for error code SBOO6?
Ans. In cases of exports through ICDs, if the gateway EGM is not filed electronically or it contains some error, response code SB006 appears. It is noticed that gateway EGM In case of many ICD shipping bills have been manually filed, leading to such refunds not being processed. While the Customs at gateway ports are pursuing this matter with the shipping lines, the exporters can also approach

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/ alert on his IEC, he may clear his dues or submit e-BRC and have the suspension revoked.
Q. 19 The shipping bill has been transmitted by GSTN to Customs and there is no error in the refund, But still the refund has not been received in the bank account?
Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs database. This code implies that the SB is ready for inclusion in the IGST refund scroll. Howeve, it might happen that even with SB000, the SB does not appear in the refund scroll. This could be due to:
(i) The exports might have been made under bond or LUT, hence not eligible for refund.
(ii) If a shipping bill covers multiple invoices, few of the Invoices might have been successfully validated with code SB000 whereas other invoices might be containing other types of error/s
(iii) Composite rate of drawback has been claimed For that SB during the transition

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ter may approach their shipping line/airline/carrier to file the EGM immediately.
(iii) In cases where the temporary scroll is generated but its not included in the final scroll, the exporters are advised to furnish correct bank account details to the proper officer (Customs field formation) in order to update the same in ICES.
(iv) As the status of refund claims is available in ICEGATE login, in cases where the corrective action has been already taken by the exporter, he may write to ICEGATE/gateway port Customs for redressal.
(v) In general, any grievance related to the IGST refund claim may be brought to the notice of the Pr. Commissioner or Commissioner of the Customs of the gateway port for necessary action.
Common Errors and Rectification Procedures
Code
Meaning
Rectification
SB000
Successfully validated
SBOO1
Invalid SB details
Amend GSTR-1 by using Form 9A and fill correct SB details
SB002
EGM not filed
Approach shipping line for filing of EGM
SB003
GSTIN mism

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Frequently Asked Questions (FAQs) related to IGST Refunds
08/2018 Dated:- 23-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001
Telephone: 044-25251217 – Fax: 044-25221861
Email:commr4-cuschn@nic.in
www.chennaicustoms.gov.in
(IS 15700:2005 (Sevottam) (Certified)
F. No. S.Misc.07/2018-Refunds-(Ch. IV)
Dated: 23.02.2018
PUBLIC NOTICE No.08/2018
Sub: Frequently Asked Questions (FAQs) related to IGST Refunds Regarding.
Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Instruction in F.No.450/119/2017-Cus.IV dated 15.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. This office has been continuously receiving representations from exporters and trade association in relation to pending IGST refund, In order to bring c

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f the IGST Act,. 2017, a registered person making a zero- rated supply is eligible to claim refund in accordance with the provisions of Section-54 of the CGST Act, 2017i under either of the following options, namely:
(i) He may. supply goods or services or both under bond, or letter of undertaking, subject to such conditions, safeguards 'and procedure as may be prescribed, without payment of. integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or
(ii) He may supply goods or services or both, subject to such Conditions, safeguards and procedure 'as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
Q.3 What Is IGST refund?
Ans. The second category, mentioned above, pertains to refund of the integrated tax paid for the zero-rated supplies made by suppliers who. opt .for the route of export on payment of integrated tax and claim refund of such tax paid. There be tw

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refund; shall be considered to have been filed and refund shall be processed.
Q. 6 Who would process IGST refund claim?
Ans. The IGST refund module has been designed to have an in-built mechanism to automatically process and grant refund after validating the shipping bill data available in ICES against the GST return data transmitted by GSTN. Manual intervention would be limited to only exceptional cases where automatic validation becomes impossible due to some technical errors. Such exceptional cases would be only those which would be .approved by the Board and the procedure in those cases would be separately laid out.
Q. 7 I have filed my GST returns but still my refund is not sanctioned.
Ans. The IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system. Validation errors occur due to various deficiencies, which are enumerated here-in-after.
Q. 8 What are the reasons for data not being transmitted from GSTN to Customs system?

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orter finds that even after the correct filing of return, their shipping bills do not reflect in Customs system (reflected in ICEGATE login of exporter), they may write to GSTN helpdesk.
Q. 10 How can I find whether my refund data has been successfully transmitted by GSTN to Customs or not?
Ans. GSTN is reportedly working on a feedback/message system so as to inform the exporters about such failed validations. At has present, the Customs system. does not have any information about the reasons for which validation at GSTN has failed. However, for all those records which have been successfully transmitted to Customs system, the report can be generated at the end of field officers. Even the exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN.
Q. 11 I have filed correct Information In GST return but still my refund is not sanctioned.
Ans. In cases where the exporter has, filed correct infor

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done for error 6ode.SB001?
Ans. This may occur due mention of wrong shipping bill number furnished in GSTR 1/Table 6A. The possible, reason for such mismatch could be a clerical error made by the exporter at the time of filling of GSTR 1/Table 6A, which can be, rectified by making amendments in GSTR 1 by using Form 9A. Form 9A has been made available by GSTN w.e.f. 15.12.2017 in exporter's login at the GST common portal.
Q. 13-What should be done for error code SB002?
Ans. Exporter has to approach their shipping line/airline/carrier to file the EGM immediately
Q. 14 What should be done for error code SB003?
Ans. This error occurs when GSTIN declared in the SB does not match with the GSTIN mentioned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed.
Q. 15 What should be done for error code

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ment. It was conveyed and reiterated that there should not be any difference between commercial invoice and GST invoice after implementation. of GST since as per the GST law, IGST is to be paid on the actual transaction value of the supply between the exporter and the consignee, which should be the same as the one declared in the commercial invoice.
If SBOO5 is due to a data entry mistake in GSTR 1, it can be send ed. in or if 9A.d But any mistake in the SB cannot be amended once EGM is filed. Also, if the exporter has used a separate invoice in the SB, he cannot include that in his GSTR 1 in lieu of his GST invoice. Thus, SB005 error, as of now, cannot be corrected by any amendment either in GSTR 1 or in the shipping bill.
For these cases, a mechanism is being considered by the Board to make the requisite corrections manually in line with the recent amendments in Rule 96 of the CGST Rules, 2017. The said mechanism is expected to be available shortly. It may, however, be noted that t

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n to check the GST validation status for his SBs after logging into ICEGATE website. This report shows the response/error code for each of his SBs wherever data has been received from GSTN.
(ii) The exporter also has the option to view the SB details relevant for IGST validation on the ICEGATE website. The exporter can view this while filing the GST returns and ensure that the details are entered accurately in the returns as well so that no mis-match occurs.
(iii) In case, the exporter's account is not validated by PFMS, he may approach jurisdictional Customs Commissionerate with correct account details and get it updated in ICES.
(iv) If the exporter is not getting the refund due to suspension/alert on his IEC, he may clear his dues or submit e-BRC and have the Suspension revoked.
Q. 19. The shipping bill has been transmitted by GSTN to Customs and there is no error In the refund claim. But still the refund has not been received In the bank account.
Ans. SB000 (Successfully

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croll.
There are two more reasons where the SBs will figure in the temporary IGST scroll but not in the final scroll. This could happen if there is an alert/suspension on the IEC in ICES or if the account of the IEC is not validated by PFMS.
Q. 20. What is the course of action if there are multiple errors in the refund claim?
Ans. Each such error would be required to be corrected individually in order to get refund.
Q. 21, In case of errors, where should I contact for necessary action?
Ans. The following steps could be followed in case of errors in processing of refunds:
(i) When the records have not been transmitted by GSTN to Customs, exporters may contact GS TN helpdesk.
(ii) Wherever the error is SBO02/SB006, exporter may approach their shipping line/airline/carrier to file the EGM immediately.
(iii) In cases where the temporary scroll generated but it's not included in-the final scroll, the exporters are advised to furnish correct bank account details to the proper offic

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M/s. TVS Srichakra Limited Versus The Commissioner of CGST & Central Excise,
Central Excise
2018 (4) TMI 1046 – MADRAS HIGH COURT – 2018 (15) G. S. T. L. 182 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 23-2-2018
W.P(MD)No.2131 of 2018 and WMP(MD)No.2375 of 2018
Central Excise
G. R. Swaminathan, J.
For the Petitioner : Mr.N.Venkatraman, Senior Counsel for S.P.Maharajan
For the Respondent : Mr.R.Aravindan
ORDER
The petitioner is a company engaged in the manufacture of various types of tyres and tubes falling under Chapter 40 of the Central Excise Act, 1944. They are availing credit of duty paid on inputs, capital goods and service tax paid on input services. The petitioner sold capital goods in the form of plant and machinery to M/s.OPC Asset Solutions Private Limited on 22.03.2013. The said capital goods were leased back to the petitioner with effect from 01.04.2013. According the petitioner, the goods were sold to OPC Limited only for financial accommodation and in

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the petitioner herein submitted their written submissions dated 16.02.2017. A copy of the written submissions as well as the list of authorities relied upon by the petitioner during personal hearing are enclosed in the typed set of papers. Thereafter, the impugned order dated 31.10.2017 came to be passed confirming the proposals made in the show cause notice. Questioning the same, this writ petition has been filed.
4.Heard Shri.N.Venkatraman, learned Senior Counsel who presented his case with his customary lucidity and emphasis and the learned standing counsel appearing for the respondent.
5.The submissions of the learned senior counsel appearing for the petitioner can be summarized in the form of three propositions.
1.Though the remedy of statutory appeal is available to the petitioner, in the facts and circumstances of this case, the petitioner ought not to be non suited on that ground.
2.The impugned order is vitiated for failure to advert to the defence projected by the peti

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the deemed removal of the capital goods from the factory premises of the petitioner as per the sale invoice dated 22.03.2013 and the leasing back only with effect from 01.04.2013, the petitioner is liable to reverse the cenvat credit availed by them. The petitioner in response pointed out that the capital goods were never removed from the factory premises. In this regard, great reliance was placed down on the decision of the Hon'ble Division Bench of this Court reported in 2015 (323) E.L.T 290 (Mad) (Commissioner of C.EX., Tiruchirappalli V. CESTAT, Chennai)
9.In the said case, questions of law similar to the one raised in this writ petition were projected for consideration of the Hon'ble Division Bench. The Hon'ble Division Bench after referring to Rule 3(5) of the Cenvat Credit Rules, 2004 and the decision of the Allahabad High Court in (Hero Motors Ltd. v. Commissioner of Central Excise, Ghaziabad (2014 (310) E.L.T 729), held as follows :
“16.On a plain reading of Rul

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respect of inputs on capital goods shall be paid. This situation has not arisen in the present case, as no invoice has been issued for removal of the goods from the factory premises and, therefore, the said rule is not applicable to the case of the assessee.
18.The above is the view succinctly expressed by the Allahabad High Court in Hero Motors case (supra). This Court is in agreement with the view expressed by the Allahabad High Court in the above-cited decision and the above decision is squarely applicable to the facts of the present case. In view of the above, the interpretation with regard to Rule 3 (5) of CCR, 2004, as made by the Tribunal in the present case is fully justified and it calls for no interference at the hands of this Court.”
10.In the affidavit filed in support of the writ petition, it had been specifically pleaded that the aforesaid decision of the Division Bench of this Court was referred to not only in the written submissions but also reiterated at the time

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ndia Commercial Co. Ltd., Calcutta V. Collector of Customs, Calcutta). The Hon'ble Supreme Court held that the law declared by the highest Court in the State is binding on authorities or tribunals under its superintendence and that they cannot ignore it either in initiating a proceeding or deciding on the rights involved in such a proceeding. If that be so, the proceedings of the authority themselves would be invalid and without jurisdiction. If the proceedings are without jurisdiction, the question of applying the rule with regard to the exhaustion of alternative remedy can be dispensed with.
13.This Court is of the view that the petitioner has made out a convincing case for bye-passing the statutory alternative remedy available to it and for directly invoking the jurisdiction of this Court. There is one other aspect of the matter. The stand of the writ petitioner is that the revenue has not questioned the legality of the sale dated 22.03.2013 and the rental agreement. In the cou

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Waiver of late fee for failure to furnish the returns in FORM GSTR 5A by due date
6/2018 Dated:- 23-2-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(88)/Fin (Rev-I)/2017-18/DS-VI/96
Dated: 23/2/2018
Notification No. 6/2018 – State Tax
In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered perso

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Waiver of late fee for failure to furnish the returns in FORM GSTR 1 by due date
04/2018 – State Tax Dated:- 23-2-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(86)/Fin (Rev-I)/2017-18/DS-VI/92
Dated: 23/2/2018
Notification No. 04/2018 – State Tax
In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the of late fee payable by any registere

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Waiver of late fee for failure to furnish the returns in FORM GSTR 6 by due date
7/2018 – State Tax Dated:- 23-2-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(89)/Fin (Rev-I)/2017-18/DS-VI/94
Dated: 23/2/2018
Notification No. 7/2018 – State Tax
In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax

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Reduction of late fee in case of delayed filing of FORM GSTR-5
5/2018 – State Tax Dated:- 23-2-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F.3(87)/Fin (Rev-I)/2017-18/DS-VI/93
Dated: 23/2/ 2018
Notification No. 5/2018- State Tax
In exercise of the powers conferred by section 128 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the said Act), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fa

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M/s Chanderpal Singh, M/s Chandra Rolling Mills Pvt. Ltd. Versus CCE & GST, Delhi
Central Excise
2018 (3) TMI 255 – CESTAT NEW DELHI – 2018 (363) E.L.T. 851 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 23-2-2018
Appeal No. E/51932/2017-SM & E/50211/2018-SM – Final Order No. 50740-50741/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member ( Judicial )
Shri B. Bhushan, Advocate – for the appellant
Shri K. Poddar, D.R. – for the respondent
ORDER
Per Ms. Archana Wadhwa
Both the appeals are being disposed of by a common order as they arise out of the same impugned order of lower authorities.
2. As per the facts on record, the officers intercepted one truck loaded with copper wire rods on 6.3.2011 which were cleared from the appellant's factory, without payment of duty. The proceedings were initiated against the appellant for confirmation of demand, interest and penalty as also for confiscation of the seized goods and the vehicle. Within a period of 30 days from

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atable to confiscations etc.
4. After hearing the ld. AR appearing for the Revenue, I reproduce the relevant Section 11AC(1) (c) & (d) of the Central Excise Act, 1944.
“The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows:
(c) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (10) of section 11A, shall also be liable to pay a penalty equal to the duty so determined: Provided that in respect of the cases where the details relating to such transactions are recorded in the specified record for the period beginning with 8th April 2011 up to the date of which the Finance Bill, 2015

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provision is with a purpose to reduce the litigation.
However, the lower authorities have observed that as much as in the present case there was suppression with an intent to evade payment of duty, the confiscation of the goods as also the vehicle can be adjudicated upon. I find no merit in the above stand of the Revenue. On a careful reading of both the sub sections, an inevitable conclusion is drawn that the conclusion of proceedings in terms of sub section (d) is provided in respect of cases mentioned in sub-section (c). Sub-section (c) relates to the evasion of duty by reason of fraud or collusion. As such it has to be held that in cases of fraud conclusion etc., the entire proceedings would get finally concluded on an assessee depositing the dues as mentioned in sub-section (d), thus not permitted further adjudication relatable to the confiscation of the goods on the vehicle etc.
6. As such, I find no justifiable reason to uphold the impugned order. Accordingly, the same are set

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Telangana Goods and Services Tax (Amendment) Rules, 2018
G.O.Ms.No. 39 Dated:- 23-2-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No. 39
Dated: 23-02-2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-
(1) These Rules may be called the Telangana Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided in these Rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Telangana Goods and Services Tax Rules, 2017,-
(i) with effect from 23rd day of January, 2018, in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and eighty days” shall be substituted;
(ii) with effect

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ry, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State.
(b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also.

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2017.
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances.
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
(vii) with effect from 23rd day of January, 2018, in Rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) 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:-
(i) name, address and Goods and Services Tax Ident

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th effect from 23rd day of January, 2018, after Rule 55, the following rule shall be inserted, namely:-
“55A Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or, 49, in a case where such person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in Rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of orders issued in G.O.Ms No. 289, Revenue (CT-II) Department, Dt. 18-12-2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of orders iss

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words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods ” shall be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD01 and shall be dealt with in accordance with the provisions of rule 89”.
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of orders issued in G.O.Ms No. 289, Revenue (CT-I

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s other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the

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vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an un

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mation in Part-B of FORM GST EWB-01 has been furnished except in the case of movements
covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consigno

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o the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he

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100 km.
One day
2.
For every 100 km or part thereof thereafter
One additional day:
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the t

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rised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State as the Commissioner of State Tax, in consultation with Principal Chief Commissioner / Chief Commissioner of Central Tax, may notify.
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) in G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017 published in the Gazette of Telangana, Extraordinary, Part-I, number 191/A, dt. 30-06-2017, as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported ar

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18, in Rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out by any other” shall be substituted;
(xiv) with effect from 23rd day of January, 2018, in FORM GST RFD-01A,
(a) after Statement 1A, the following Statements shall be inserted, namely;
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sl.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 -11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sl.No.
Invoice details
Goods/Services (G/S)
Shipping bill/Bill of export
EGM Details
BRC/FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4

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A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number
Notes:
1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GS

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Reduction of late fee in case of delayed filing of form GSTR-6
G.O.Ms.No. 42 Dated:- 23-2-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAXES.II) DEPARTMENT
G.O.Ms.No. 42
Dated: 23-02-2018
NOTIFICATION
In exercise of the powers conferred by section 128 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 State Government, on the recom

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Reduction of late fee in case of delayed filing of form GSTR-1
G.O.Ms.No. 41 Dated:- 23-2-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No. 41
Dated: 23-02-2018
NOTIFICATION
In exercise of the powers conferred by section 128 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 State Government, on the reco

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Reduction of late fee in case of delayed filing of form GSTR-5
G.O.Ms.No. 38 Dated:- 23-2-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
Revenue (CT-II) Department
G.O.Ms.No. 38
Dated: 23-02-2018
NOTIFICATION
In exercise of the powers conferred by section 128 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 State Government, on the recommendations of

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Reduction of late fee in case of delayed filing of form GSTR-5A
G.O.Ms.No. 40 Dated:- 23-2-2018 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No. 40
Dated: 23-02-2018
NOTIFICATION
In exercise of the powers conferred by section 128 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 State Government, on the rec

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Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface – reg.
05/2018 Dated:- 23-2-2018 Circular
Customs
Circular No. 05/2018-Customs
F.No.450/119/2017-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
****
Room No. 227B, North Block, New Delhi.
Dated the 23rd February, 2018
To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Central Tax and Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Central Tax and Central Excise
Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg.
Madam/ Sir,
1. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sa

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ions to enable corrective action on their part.
2. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to expo

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er due to insufficient information or lack of due diligence on the part of exporter while filing GST returns.
(v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii)

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r the following links.
Registration Demo link:
https://www.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf
Registration Advisory link:
https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED.pdf
Java set up for the DSC upload:
https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned

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rify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display

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or each invoice where applicable, and display the refund amount to the officer for approval.
e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
4. In order to ensure smooth operation of the prescribed procedure, Custom Houses may open a dedicated cell and e-mail address for the purpose of IGST refund and give wide publicity.
5. This procedure is available only for Shipping Bills filed till 31st December 2017. All Chief Commissioners are requested to issue Public Notice and Standing Orders, in this regard. Difficulties, if any, may be brought to the notice of the Board. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure ca

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Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.
33/07/2018 Dated:- 23-2-2018 CGST – Circulars / Ordes
GST
Circular No. 33/07/2018-GST
F. No. 267/67/2017-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, dated the 23rd Feb., 2018
To
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All),
The Principal Director Generals/ Director Generals (All).
Madam/Sir,
Sub: Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-ut

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to as “disputed credit”), credited to the electronic credit ledger in terms of sub-section (1), (2), (3), (4), (5) (6) or (8) of section 140 of the Act, shall not be utilized by a registered taxable person to discharge his tax liability under this Act or under the IGST Act, 2017, till the order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in existence.
2.2 During the period, when the last order-in-original or the last order-in-appeal, as the case may be, holding that disputed credit as inadmissible is in operation, if the said disputed credit is utilised, it shall be recovered from the tax payer, with interest and penalty as per the provisions of the Act.
3. Non-transition of

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der this Act or under the IGST Act, 2017, and shall be recovered from the tax payer with interest and penalty as per the provisions of the Act.
4. In all cases where the disputed credit as defined in terms of para 2.1 or blocked credit under para 3.1 is higher than Rs. ten lakhs, the taxpayers shall submit an undertaking to the jurisdictional officer of the Central Government that such credit shall not be utilized or has not been availed as transitional credit, as the case may be. In other cases of transitional credit of an amount lesser than Rs. ten lakhs, the directions as above shall apply but the need to submit the undertaking shall not apply.
5. Trade may be suitably informed and difficulty if any in implementation of the circular ma

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RUPEE EXPORT TO NEPAL
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 22-2-2018 Last Reply Date:- 25-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We have received order from Nepal to supply material against rupee remittance .
Can we treat the same transaction as export and clear under LUT .
Reply By SHIVKUMAR SHARMA:
The Reply:
Please refer issue ID 113403 in this form for Reply of Your Query.
Reply By Kishan Barai:
The Reply:
Yea, you can
Discussion Forum

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GST on society registered u/s 12AA and working on advancement of Handicrafts
Query (Issue) Started By: – Archna Gupta Dated:- 22-2-2018 Last Reply Date:- 23-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
Please guide me on GST applicability and provisions on a society registered u/s 12AA of Income Tax Act and is working on the advancement of Handicrafts.
Reply By Alkesh Jani:
The Reply:
Sir/Madam,
With regards, to your query, the following is to be taken into consideration :-
Section 2(84) person includes ………….
(l) society as defined under the Societies Registration Act, 1860;
(m) trust; and ……
In view of above even societies and trust are person under GST Act.

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tour operator booking hotels outside india – is reverse charge applicable
Query (Issue) Started By: – Richa Goyal Dated:- 22-2-2018 Last Reply Date:- 29-9-2018 Goods and Services Tax – GST
Got 10 Replies
GST
We are a tour operators. We book hotels on behalf of our clients outside India. The hotel in the other country raises bills on us as tour operators and We in turn raise bills on our clients in India. Shall we be liable for GST on the invoice received from the hotel outside India for booking on behalf of our clients. Kindly guide in view of section 11 (3) of IGST act, 2017.
Reply By Praveen Nair:
The Reply:
Under GST, supply of goods and/or services in the course of import into India is be deemed to be supply in the course

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n connection with this query.
Reply By KASTURI SETHI:
The Reply:
I agree with Sh.Parveen Nair Ji. I add that the tour operator is covered under Section 13(8)(b) of IGST Act as he is also performing Intermediary Services. No doubt about applicability of GST under RCM. In my view, sub-section (5) is not applicable here as suggested by Sh.Ganeshan Kalyani Ji. Other experts may intervene.
Reply By rajkumar shukla:
The Reply:
In my view it is not a case of section 13(5) of the IGST as it covers admissions to or organisation of events. it is also not the case of 13(4) as the recipient of service in the instant case is tour operator and not the client who stays in hotel. it thus falls under 13(8) of IGST hence taxable .RCM should apply.
Reply

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a hotel, inn,guest house , club or campsite , by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located.
Accordingly, If I am a tour operator and booking accommodation in hotel for my customer outside the India than in that case one of the conditions mentioned under section 2(11) i.e The place of supply must be in India is not being satisfied and hence we can hold that it shall not be considered as Import of Services and No RCM leviable on such services.
Kindly guide
Reply By KASTURI SETHI:
The Reply:
Here the tour operator i

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Way Bill for Export
Query (Issue) Started By: – Manish Sulakshane Dated:- 22-2-2018 Last Reply Date:- 24-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
We are in Maharashtra & want to export from Nhava Sheva Mumbai Port. Whether we need Way Bill for Export. Please clarify.
Reply By Ganeshan Kalyani:
The Reply:
yes required.
Reply By koushal sharma:
The Reply:
Yes, E-way bill required for export
More questions and answers related to e-way bill can be found by

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GST RATES FOR CONSTRUCTION SECTOR ( As amended upto 20-02-2018)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 22-2-2018

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-
1. Tax rates:
S.No.
Chapter, Section or Heading
D

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“Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” [amended by Notification No. 31/2017-CT(R), dated 13.10.2017; Upto 12.10.2017 read it as “Government, a local authority or a Governmental authority”] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –
* a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
[Point (iii) amended by Notification No. 20/2017-CT(R), dated 22.08.2017]
9
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6
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in rel

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01.2018 read it as “a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;”]
a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/

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ion 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
* railways, “including” [amended by Notification No. 01/2018-CT (R) dated 25.01.2018; Upto 24.01.2018 read it as “excluding”] monorail and metro;
a single residential unit otherwise than as a part of a residential complex;
low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
1. the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
2. any housing scheme of a State Government;
(da) low-cost houses up to

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al Authority or a Government Entity” [amended by Notification No. 31/2017-CT(R), dated 13.10.2017; Upto 12.10.2017 read it as “local authority or a governmental authority”] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
* a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
[Point (vi) amended by Notification No. 24/2017-CT(R), dated 21.09.2017]
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Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relat

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k entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
[Inserted by Notification No. 31/2017-CT(R), dated 13.10.2017]
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Upto 24.01.2018 :
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above.
[Inserted by Notification No. 31/2017-CT(R), dated 13.10.2017]
From 25.01.2018:
(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Gover

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n procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
[Point (xi) has been inserted by Notification No. 01/2018-CT (R) dated 25.01.2018]
2.5
Provided that credit of input tax charged on goods and services has not been taken
[Please refer to Explanation no. (iv)].
(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above.
[Point (xii) has been inserted by Notification No. 01/2018-CT (R) dated 25.01.2018]
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In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db)

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specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation .- For the purposes of paragraph 2, “total amount” means the sum total of,-
* consideration charged for aforesaid service; and
* amount charged for transfer of land or undivided share of land, as the case may be.”]
Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face valu

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services used exclusively in supplying such service has not been taken; and
credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.
Notes:
* The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 20/2017-Central Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1045(E), dated the 22nd August, 2017.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Central Tax(Rate), dated the 28th June, 2017, vide number G.S.R. 690 (E

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M/s Vardhman Acrylics Ltd Versus Commissioner of Central Goods and Service Tax, – Vadodara
Central Excise
2018 (5) TMI 1499 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 22-2-2018
Appeal No E/10068/2018 – A/10476/2018
Central Excise
 
Dr. D. M. Misra, Member (Judicial)
For Appellant (s) Shri Willingdon Christian, Advocate
For Respondent (s): Shri K.J. Kinariwala, AR
Per : Dr. D. M. Misra
Heard both sides.
2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS- 002-APP-295-2017-18 dated 09 08.2017 passed by Commissioner (Appeals), Central Goods and Service Tax-Vadodara
3. Briefly stated the facts of the case are that the appellant has availed Cenvat credit of service tax paid on Manp

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ing of finished goods from one godown to another godown and loading of trucks and trailers etc. It is his contention that the service received by the appellant has nexus with the manufacturing activity, therefore, the service tax paid on Manpower Supply Service by the service provider is eligible to credit.
5. L d AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals)
6. I find that undisputedly the appellant had received the services relating to Manpower Supply from the service provider and used the said service in or in relation to the manufacturing of finished goods, that is, shifting the raw-material finished goods from one godown to another godown, hence, definitely has nexus with the manufacturing activity, Acc

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Reduction of late fee in case of delayed filing of FORM GSTR-1.
F.1-11(91)-TAX/GST/2018 Dated:- 22-2-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No. F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 22nd February, 2018
NOTIFICATION
[n exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017, (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as

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Reduction of late fee in case of delayed filing of FORM GSTR-5.
F.1-11(91)-TAX/GST/2018 Dated:- 22-2-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FTNANCE DEPARTMENT
(TAXES & EXCISE)
No. F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 22nd February, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as t

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Reduction of late fee in case of delayed filing of FORM GSTR-5A.
F.1-11(91)-TAX/GST/2018 Dated:- 22-2-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No. F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 22nd February. 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2011 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as

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Reduction of late fee in case of delayed filing of FORM GSTR-6.
F.1-11(91)-TAX/GST/2018 Dated:- 22-2-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO. F.1-11(91)-TAX/GST/2018
Dated, Agartala, the 22nd February, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as t

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