Goods and Services Tax

Waiver Of A Portion Of The Late Fee Payable Under Section 47 Of The APGST ACT, 2017 For Failure To File The Return In FORM GSTR-5A – Within The Due Date.
G.O.Ms.No.085 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.085, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver of a portion of the late fee payable under section 47 of the APGST Act, 2017 for failure to file the return in form GSTR-6 – within the due date.
G.O.Ms.No.086 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(Commercial taxes-ii)
[G.O.Ms.No.086, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 128 of the Andhra Pradesh Goods and Services Tax Act,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Common Goods and Services Tax Electronic Portal.
G.O.Ms.No.087 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.087, Revenue (Commercial Taxes-II) 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 146 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Act No.13 of 2017), and in supersession of the notification of the Government issued in G.O.Ms.No.225, Revenue(CT-II) department, dated 22nd June, 2017, published in the Gazette of Andhra Pradesh Part-I Extraordinary, No.314, dated the 22nd June, 2017, exc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Input Tax Claim against Interior Works
Query (Issue) Started By: – Muraleedharan M Dated:- 15-2-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Respected Sir,
Whether we take ITC against Interior Work designing & Materials,
Because, we are going to open a new office for our company. In which we are getting Invoices for Interior Consultancy, Materials, etc.,
Kindly Guide me. Thanking You,
Reply By Alkesh Jani:
The Reply:
Sir,
The interior designing services can be classified under SAC 998391, and same does not fall within the ambit of Section 17(5) of the CGST, Act, 2017. Therefore, you are eligible for ITC with regards to Interior designing work only and the cost of material should be reimb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST NOT SO TAX FRIENDLY – COURT VERDICT
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 15-2-2018

Goods and Services Tax, though a major tax reform launched in India w.e.f. 1st July, 2017 with a big bang has not been free from roadblocks with around 100 writs filed in various courts in country. Taxpayers are facing interpretation and implementation issues in compliance with GST law provisions. In a few cases, courts have been even observed non-seriousness on the part of tax administration and even passed strictures. The problem with GST implementation has been of a sort of administrative and technical failure to cope up with the huge volume as well as putting the country on a technology platform (i.e., GST network or GSTN network) which is neither complete non subjected to adequate testing with data. It should have been ensured that the automated and electronic system of accepting tax returns based on self assessment functions smoothly. Another areas of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d through system without online access and that being so, tax payer is not allowed to move the goods anywhere leading to halt of business activities.
It was also not able to file the tax returns or pay tax or complete other compliances. That being so, payment of GST is delayed and tax payers are exposed to interest and penalty burden. This also results in possibility of non-availment of input tax credit by the taxpayer's clients/ customers which could have been avoided, had the proper systems been in place.
The court thus observed:
"A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

roblems in a tax reform that had been heralded with so much fanfare and that the present state of affairs was not satisfactory.
The court also observed / held as under:
* The digital systems do not work properly and that still Government insists on payment of late fee for delay in filing returns.
* Celebrations around GST and special sessions of Parliament or extraordinary meetings of GST Council mean nothing to assesses when the tax regime itself is not assessee-friendly. Image of the nation suffers due to the way GST Network is functioning.
* Commissioners cannot say that issues can be solved only by GST Council and that they cannot do anything.
* Court cannot be expected to administer the implementation of law. It is the executives duty to do so. A proper grievance redressal mechanism should be in place to ensure people do not have to come to court for such issues.
* It will be constrained to pass orders on the line of those passed by Allahabad High Court in Writ (Tax) No

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the credit that it is entitled to by passage of time. The respondents were directed to reopen the portal within two weeks. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner.
The high court thus expressed its anguish and directed the responsible officers of GST to resolve glitches in GSTN functioning. The court emphasised that the focus need to be on sorting out problem in such big tax reform. Tax administration must wake up and put requisite mechanisms in place to preserve, prestige and reputation of country.
This calls for an introspection by GST Council, the high powered committee to take decisions on GST, Ministry of Finance and GSTN and understand th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No Cenvat credit admissible on outward transportation services from factory to buyer’s premises
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 15-2-2018

Dear Professional Colleague,
No Cenvat credit admissible on outward transportation services from factory to buyer's premises
We are sharing with you an important judgement of the Hon'ble Supreme Court of India in the case of Commissioner of Central Excise & Service Tax Vs. Ultra Tech Cement Limited [ 2018 (2) TMI 117 – SUPREME COURT OF INDIA ] on the following issue:
Issue:
Whether Goods Transport Agency (“GTA”) services availed for transportation of goods from the place of removal to buyer's premises will be considered as input service within the ambit of Rule 2(l) of the Cenvat Credit Rules, 2004 (“the Credit Rules”)?
Facts & Background:
During the period from January, 2010 to June 2010, M/s. Ultratech Cement Limited (“the Respondent”) availed Cenvat credit of Service tax paid on outward transportation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e under the Credit Rules.
On filing appeal before the Ld. Commissioner (Appeals), matter was decided in favour of the Respondent. The Commissioner (Appeals) allowed the appeal and held that the Respondent is eligible for availment of credit on GTA services on the outward freight from factory to customer's premises as per the Board's Circular 97/8/2007 dated August 23, 2007 (“the Board Circular”). Later on when the Department's appeal at CESTAT and High Court were dismissed, the Revenue filed an appeal to the Hon'ble Supreme Court.
Observation of the Hon'ble Supreme Court:
On thread bare analysis of definition of 'input service' contained in Rule 2(l) of the Credit Rules, the Hon'ble Supreme Court observed as under:
* Definition of 'input service' makes it clear that only those services are included in Input services, which are used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products 'upto the p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e factory to customer's premises, is not covered within the ambit of Rule2(l) of the Credit Rules.
* It was observed that the Adjudicating Authority was right in interpreting Rule 2(l) of the Credit Rules in the following manner:
* The two clauses in the definition of 'input service' take care to circumscribe input credit by stating that service used in relation to the clearance from the place of removal and service used for outward transportation upto the place of removal are to be treated as input service. The first clause does not mention transport service in particular. The second clause restricts transport service credit upto the place of removal. When these two clauses are read together, it becomes clear that transport services credit cannot go beyond transport upto the place of removal.
* Extending the credit beyond the point of removal of the final product on payment of duty would be contrary to the scheme of the Credit Rules. Transportation is totally different activity

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

which has made the entire difference. That aspect is not dealt with in the Board circular, nor could it be.If such a circular is made applicable even in respect of post amendment cases, it would be violative of Rule 2(l) of the Credit Rules and such a situation cannot be countenanced.
On the basis of the above discussion and observations, the Hon'ble Supreme Court held that Cenvat credit on GTA services availed for transport of goods from the place of removal to buyer's premises was not admissible to the Respondent. Accordingly, the Revenue's appeal was allowed by restoring the Order-in-Original.
Our Comments:
This is indeed a game changer judgment for the entire trade, as the Hon'ble Supreme Court has unsettled the matter by holding that no Cenvat credit will be allowed to the manufacturer in respect of GTA services availed on outward transportation of goods from the place of removal to buyer's premises post April 1, 2008 (Changes brought in definition of input service vide Notifi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

llowed to manufacturers.
But, the CBEC earlier vide Circular No. 988/12/2014-CX dated October 20, 2014 had clarified that 'the place where property in goods passes on to the buyer' is relevant to determine 'place of removal'. Now, can we really say that place of removal is factory premises in case of FOR destination sales?
Nonetheless, the recent decision of the Hon'ble Supreme Court will act as precedent for deciding pending litigations of pre-GST era on the matter of availability of Cenvat credit on outward transportation services. Fortunately, the GST regime will not see such litigations to the extent it allows input tax credit on all input services used in the course or furtherance of business except the negative list items as specified in terms of Section 17(5) of the CGST Act, 2017.
Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not hesitate to write back to us.
Reply By pankaj patwari as =
It therefore tra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FAQs related to IGST Refund
F. No. 450/119/2017-Cus IV Dated:- 15-2-2018 Trade Notice
Customs
F. No. 450/119/2017-Cus IV
Government of India
Ministry of Finance Department of Revenue
(Central Board of Excise & Custom)
New Delhi, Dated. 15 February, 2018
To,
All Principal Chief Commissioners of Customs,
All Chief Commissioners of Customs/ Customs (Preventive),
All Chief Commissioners of Customs and Central Excise.
Sir,
Sub:- FAQs related to IGST Refund-reg.
Board has been

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notified Andhra Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2018.
G.O.Ms. NO.82 Dated:- 15-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
NOTIFICATION G.O.Ms. NO.82,
DATED 15-2-2018
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated 22-6-2017 as subsequently amended namely,-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect on and from 23rd January, 2018.
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,-
(i) in rule 3, in sub-rule (3A), for th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lowing rule shall be inserted, namely:-
"31A. Value of supply in case of lottery, 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 Andhra Pradesh 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 Andhra Pradesh 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

India, Extraordinary, Part II, Section 3, sub-section (i), vide number GSR 1338(E) dated the 27th October, 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; and
(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) 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 c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

alue in the invoice issued under clause (a) shall be the same as the value of the common services.";
(viii) 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 the 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 the Government notification vide G.O.Ms. No. 496, Revenue (CT-II) Department dated the 3rd November, 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 o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ted."
(x) with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words "an exporter", the 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 RFD-01 and shall be dealt with in accordance with the provisions of rule 89".
(10) The persons

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

gistered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB- 01:
Provided that where the goods are transported by railways or by air or 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 cas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sed by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information 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 Stat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02maybe generated by him on the said common portal prior to 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 po

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Sr. No.
Distance
Validity period
(1)
(2)
(3)
1
Upto 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 GST EWB-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) T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised 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 and for values not exceeding such amount as the Chief Commissioner , in consultation with the 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- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary part II, section 3,sub-section (i), vide number G.S.R 674 (E) as amended from time to time;
(f) where the goods being tran

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted;
(xiii)
with effect from the 1st February, 2018, 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)
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.)
Sr. 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
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(See rule 138)
E-Way Bill
E-Way Bill No.
:
E-Way Bill date
:
Generator
:
Valid from
:
Valid until
:
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
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 s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner of Central Tax, Medchal – GST Versus M/s Saraca Laboratories Ltd.
Central Excise
2018 (4) TMI 472 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 15-2-2018
Appeal No. E/30052/2018 – A/30360/2018
Central Excise
Mr. M. V. Ravindran., Member (Judicial)
Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant.
Shri M. Rajendran, Advocate for the Respondent.
ORDER
[Order per: M. V. Ravindran.]
This appeal is filed by Revenue directed against Order-in-Appeal No. No. HYD-EXCUS-MD-AP2-0048-17-18 dated 11.09.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding refund of an amount of Rs. 6,80,974/-. The Adjudicating Authority has rejected the refund claim and the First Appellate Authority has allowed the same.
4. Facts of the case, in brief, are that the appellants are holders of CE Registration No. AACCS8240HXM001 for the manufacture of Bulk Drugs i.e., 'Ranitidine HCL' and Rani

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

an appeal filed by the appellants to this forum, my Learned Predecessor allowed the appeal in OIA No. HYD-EXCUSMD- AP2-0048-17-18-CE dated 11.09.2017, OIA No. HYD-CE-001- APP-047-15-16 CE dated 27.01.2016 while setting aside the order impugned therein. Consequently, the appellants filed the refund claim with the lower authority claiming the deposit made by them at the time of departmental intervention. A show cause notice dated 02.11.2016 was issued to the appellants proposing to reject the subject refund claim on the grounds of limitation and unjust enrichment in terms of Sec. 11B(2) of the CE Act, 1944. After due process of law, the notice was adjudicated in the impugned order wherein the refund claim was rejected on the grounds that the appellants failed to prove the bar of unjust enrichment with relevant documentary evidences and that the claim was hit by bar of limitation as the claim of 'under protest' was not recorded with the department at any point of time. The rejection of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

urther submission the judgment of the Hon'ble High Court of Gujarat in the case of Ruchi Soya Industries Ltd., [2016 (336) ELT 423] which states that principles of unjust enrichment are applicable to every case of refund irrespective of reasons for claiming refund, will cover the issue in favour of Revenue.
7. On careful consideration of submissions made by both sides, I find that the Revenue in this case is challenging the Order-in- Appeal only on the ground of unjust enrichment having not been considered by the First Appellate Authority in it is correct prospective, and the First Appellate Authority allowed the appeal only on limitation in favour of the respondent herein. I find that it is not so, in order to appreciate the findings of the First Appellate Authority on the ground of unjust enrichment, I reproduce the relevant portion from paragraph No. 5.2 which reads as under:
5.2 The lower authority vide para 7 of the impugned order rejected the Chartered Accountants' Certificate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner, CGST And C. EX Versus Sacmi Engineering (India) Pvt. Ltd.
Central Excise
2018 (2) TMI 1316 – GUJARAT HIGH COURT – 2018 (13) G. S. T. L. 261 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 24 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Priyank P Lodha, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. This appeal is filed by the Revenue challenging the judgment of CESTAT dated 31.05.2017 raising following question for our consideration:
“Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in allowing the Appeal of the Respondent and in interpreting provisi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of correction in the books of accounts and that too before filing the monthly Return. In these circumstances, the observations of the Tribunal in the case of S. Subramanyan & Co (supra) is squarely applicable to the facts of the present case and the principle laid down by the Larger Bench of the Tribunal in the case of BDH Industries (supra) on different facts and circumstances is not applicable to the present case. In view of the above, the impugned order is bad in law and liable to be set aside. The appeal is allowed with consequential relief, if any, as per law.”
3. It can thus be seen that contrary to what the Revenue contended, this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrect

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.
Central Excise
2018 (2) TMI 1315 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 1036 of 2017
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The department is in appeal against the judgement of the Customs, Excise & Service Tax Appellate Tribunal dated 23.12.2016 raising following question for our consideration:
“Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Ravi Parameswaran Pillai, Proprietor, M/s. Devi Chemicals Versus Assistant State Tax Officer State Goods And Services Tax Department Kerala And Assistant Commissioner (Assessment) Special Circle, Thiruvananthapuram
GST
2018 (2) TMI 1296 – KERALA HIGH COURT – [2018] 2 GSTL 119 (Ker)
KERALA HIGH COURT – HC
Dated:- 15-2-2018
W. P. (C). No. 4964 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : SRI. S. Santhosh Kumar And Smt.P.Lissy Jose
For The RESPONDENT : sri. V.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Commissioner, Central Gst And Central Excise, Vadodara – II Versus Gujarat Guardian Limited
Central Excise
2018 (2) TMI 1111 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 300 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 2 of 2018
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Revenue is in appeal against the judgement of the Customs Excise and Service Tax Appellate Tribunal dated 12.05.2017 raising following questions for our consideration:
“1. Whether Hon'ble CESTAT is right in holding that the services by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of Rule 2(I)(ii) of the CENVAT Credit Rules, 2004?
2. Whether Respondent is eligible to take CENVAT Credit of the Service Tax on the value of such services?
3. Whether in the facts a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

wide in its expression and includes large number of services used by the manufacturer. Such service may have been used either directly or even indirectly. To qualify for input service, such service should have been used for the manufacture of the final products or in relation to manufacture of final produce or even in clearance of the final product from the place of removal. The expression 'in relation to manufacture' is wider than 'for the purpose of manufacture'. The words 'and clearance of the final products from the place of removal' are also significant. Means part of the definition has not limited the services only upto the place of removal, but covers services used by the manufacturer for the clearance of the final products even from the place of removal. It can thus be seen that main body of the definition of term 'input service' is wide and expansive and covers variety of services utilized by the manufacture. By no stretch of imagination can it be stated that outward t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

so not the intention of the Legislature in the present case.
20. There, of course, are certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which provides for the inclusion clause limits the outward transportation service up to the place of removal. That being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not qualify as an input service within the definition of rule 2(l). We may only notice two things in this regard. Firstly, in our view, when we find that outward transport service is covered by the main body of the definition which provides for means part, as specifically including any service directly or indirectly in or in relation to manufacture of final product or clearance of final product from the place of removal, no interpretation of the later part of the definition would permit us to exclude such a servic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

SAC code under RCM
Query (Issue) Started By: – Dinesh Biyanee Dated:- 14-2-2018 Last Reply Date:- 20-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
what is the SAC code for Director sitting fees
Reply By Alkesh Jani:
The Reply:
Sir,
According to my point of view it can be classified under SAC code 998311. As the Director service is not specifically classified. I invite experts to correct me if mistaken.
Reply By KASTURI SETHI:
The Reply:
I am also of the same view.
Repl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sbi life insurance broker reverse charge
Query (Issue) Started By: – satbir singhwahi Dated:- 14-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 7 Replies
GST
sir
insurance brokers are covered by reverse charge . Is there any change as sbi life insurance co. is asking brokers to put gst in invoice and pay. pls guide
Reply By Alkesh Jani:
The Reply:
Sir, In terms of Notification No. 13/2017-CT (Rate) dated 28/06/2017 at Sl.No.7, Tax is to be paid by the Company under RCM. I have not came across any changes in the said Notification as amended from time to time. Our Expert are invited to correct me, if mistaken.
Reply By KASTURI SETHI:
The Reply:
No change at all. Sh.Alkesh Jani Ji, is right.
Reply By sat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

VISHNU TIMBERS Versus THE STATE TAX OFFICER, STATE GOODS & SERVICE TAXES, ANCHAL, THE STATE TAX OFFICER (INVESTIGATION BRANCH) -1, KOLLAM, THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAXES, TAX COMPLEX, KOLLAM AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (9) TMI 1189 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 381 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-2-2018
W.P. (C) No. 4954 of 2018
CST, VAT & Sales Tax
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADVS.AJI V.DEV, SUSHANTH. J. AND O.A.NURIYA
For The Respondents : SENIOR GOVERNMENT PLEADER : SRI. V. K. SHAMSUDEEN
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act on the rolls of the first respondent. Ext.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Proper officer under Section 73 & 74 of the CGST & IGST Act,2017
Trade Notice 02/2018 Dated:- 14-2-2018 Nagaland SGST
GST – States
=============
Document 1
राष्ट्र
à¤â€¢Ã Â¤Â°
बाà¤Å“़ार
è§Ã™â€žÃ¨£Ã¨¯Ã¨¨
à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯
à¤â€°Ã Â¤Â¤Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¾Ã Â¤Â¦
CENTRAL
एवà¤â€š
SARD
BY EMAIL
भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
दà¥â€¡Ã Â¤Â¶Ã Â¤Â¸Ã Â¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥
FOZNA
à¤â€¢Ã Â¤Â°Ã Â¤Â¸Ã Â¤â€šà¤šà¤¯
भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°
Government of India,
वित्त मà¤â€šà¤¤à¥à¤°à¤¾à¤²à¤¯, राà¤Å“स्व विभाà¤â€”
Ministry of Finance, Department of Revenue
वस्तु एवà¤â€š सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤â€¢Ã Â¤Â° एवà¤â€š सà¥â‚¬Ã Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, 2018 for the Trade and as well as all concerned regarding assigning of
Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the
Integrated Goods and Services Tax Acts, 2017.
2. The Board, vide Circular No. 1/1/2017-GST dated 26th June, 2017, assigned proper officers for
provisions relating to registration and composition levy under the Central Goods and Services Tax Act,
2017 (hereinafter referred to as the “CGST Act”) and the rules made there under. Further, vide Circular
No. 3/3/2017 GST dated 5th July, 2017, the proper officers for provisions other than registration and
composition under the CGST Act were assigned. In the latter Circular, the Deputy or Assistant
Commissioner of Central Tax was assigned as the proper officer under sub-sections (1), (2), (3), (5), (6),
(7), (9) and (10) of section 74 while the Superintendent of Central Tax was assigned as the proper officer
under sub-sections (1), (2), (3), (5), (6), (7), (9) an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ber 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:-
SI. Designation of the officer
No.
Functions under Section of the Central Goods and
Services Tax Act, 2017 or the rules made
there under
(1)
(2)
(3)
3.
Deputy or Assistant
Commissioner of Central Tax
vi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10)
of Section 74
5.
In other words, all officers up to the rank of Additional/Joint Commissioner of Central Tax are
assigned as the proper officer for issuance of show cause notices and orders under sub- sections (1),
(2), (3), (5), (6), (7), (9) and (10) of sections 73 and 74 of the CGST Act. Further, they are so assigned
under the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the “IGST Act”) as
well, as per section 3 read with section 20 of the said Act.
6.
Whereas, for optimal distribution of work relating to the issuance of show cause notices and
orders under sections 73 and 74 of the CGST Act and also under the IGST Act, mon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or short paid or
erroneously
refunded or input tax
credit of integrated tax
wrongly availed or
utilized for issuance of
show cause notices and
passing of orders under
sections 73 and 74 of
CGST Act made
applicable to matters in
relation to integrated tax
vide section 20 of the
IGST Act
Monetary limit of
the amount of central tax
and integrated tax
(including cess) not paid
or short paid or
erroneously
refunded or input tax
credit of central tax and
integrated tax wrongly
availed or utilized for
issuance of show cause
notices and passing of
orders under sections
73 and 74 of CGST Act
made applicable to
integrated tax vide
section 20 of the IGST
Act
(1)
(2)
(3)
(4)
(5)
Superintendent
Not
exceeding
Not
exceeding
Not
exceeding
1.
of Central Tax
Rupees 10 lakhs
Rupees 20 lakhs
Rupees 20 lakhs
Deputy or
Above Rupees 10
Assistant
2.
Commissioner
lakhs and not
exceeding Rupees 1
Above Rupees 20
lakhs and not exceeding
Rupees 2 crores
l

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

central tax and/or integrated tax (including cess) has been made
falls.
Page 3 of 4
8.
Notwithstanding anything contained in Para 7 above, a show cause notice issued by
DGGSTI in which the principal places of business of the noticees fall in multiple Commissionerates
and where the Central Tax and/or Integrated Tax (including cess) involved is more than Rs. 5 crores
shall be adjudicated by an officer of the rank of Additional Director/Additional Commissioner (as
assigned by the Board), who shall not be on the strength of DGGSTI and working there at the
time of adjudication. Cases of similar nature may also be assigned to such an officer.
9. In case show cause notices have been issued on similar issues to a noticee(s) and
made answerable to different levels of adjudicating authorities within a Commissionerate, such
show cause notices should be adjudicated by the adjudicating authority competent to decide the
case involving the highest amount of central tax and/or integrated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ON PADDY HUSK
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 13-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
SIR,
I HAVE A RICE SHELLER AND MILLED PADDY ON JOB WORK BASIS. WHEATHER PADDY HUSK LEFT WITH ME IS TAXABLE UNDER GST LAW. IF TAXABLE THEN LET ME KNOW THE ITEM CODE AND RATE OF TAX WITH REFERENCE TO ITEM CODE HSN 1213
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It is chargeable @nil rate vide Sl. No.90 of Notification No.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FOC supply to customer
Query (Issue) Started By: – saravanan rengachary Dated:- 13-2-2018 Last Reply Date:- 19-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sir,
FOC supply does not attract GST as there is no consideration received.
is there any restriction in availing GST input credit on the components/raw materials consumed in manufacturing such FOC supply.
Saravanan.
Reply By SHIVKUMAR SHARMA:
The Reply:
You are not Eligible for Input tax Credit for Mfg. of goods cleared on FOC Supply..
Reply By saravanan rengachary:
The Reply:
Dear Sir,
is GST applicable on Warranty replacement?.
Reply By saravanan rengachary:
The Reply:
If input is not eligible for FOC supply, is the input is eligible for warranty r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

specified in section 25, when made in the course or furtherance of business:
Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.
3. Supply of goods-
(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or
(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business.
will be ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION.
All other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rts/components replaced.
Reply By KASTURI SETHI:
The Reply:
Warranty replacement is never free. Tax already/duty already paid at the time of clearance from the factory. When we purchase any goods from a dealer with warranty, cost of component/material is included with duty paid. Hence it is not free supply. No reversal required. Agreed with Sh.Himansu Sekhar Ji.
Reply By Alkesh Jani:
The Reply:
Sir,
Here the first question is whether GST is applicable on Free of Cost (FOC) goods or not? In this scenario the para 2. Schedule I states that
” 2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:” So here it is very promine

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

High Court Grants Interim Relief in Challenge to IGST on Ocean Freight; Notifications No. 8/2017 and 10/2017 Under Review.
Case-Laws
GST
Levy IGST on ocean freight whereas the value of import

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Tripura State Goods and Services Tax Act, 2017 — Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax.
01/2018-GST (State) Dated:- 13-2-2018 Tripura SGST
GST – States
No. F.1-11(8)-TAX/2015/1225-50
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Dated, Agartala, the 13th February, 2018.
Circular No.01/2018 GST (State)
Subject: The Tripura State Goods and Services Tax Act, 2017 – Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax.
The Tripura State Goods & Services Tax Act, 20 17, the Central Goods & Services Tax Act, 2011 7 and the Integrated Goods & Services Tax Act, 2017 have come into force from 1st July, 2017.
2. Section 16(3) of the Integrated Goods & Services Tax Act, 2017 provides that a registered person making 'Zero Rated' supp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing (LUT) in Form GST RFD-11 to the jurisdictional Commissioner binding himself to pay the tax due along with interest in terms of sub-section (1) of section 50 within a period of –
(a) Fifteen (15) days after the expiry of three months from the date of issue of Invoice for export, if the goods are not exported out of India; or
(b) Fifteen (15) days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of Invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
4. The Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India vide Notification No.37/2017-Central Tax under section 54 of the Central Goods and Services Tax Act, 2017, under section 20 of the Integrated Goods and Services Tax Act, 2017 & under sub-rule (5) of rule 96A of the said Rules has specified the conditions and safeguards for the registered person

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

endent of State Tax having jurisdiction over the principal place of business of the exporter shall accept the Form GST RFD-11 alongwith Bond/ Letter of Undertaking (LUT). The Bond shall be accompanied by a bank guarantee of 15% of the Bond amount.
(iii) Proper record of all such Form GST RFD-11 alongwith Bond/ Letter of Undertaking (LUT) shall be maintained at the office level of the jurisdictional Superintendent of State Tax.
(iv) The jurisdictional Superintendents of State Tax shall follow the conditions and safeguards specified vide Notification No.37/2017Central Tax, dated 04.10.2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (CBEC) and clarification issued vide Circular No. 8/8/2017, dated 04.10.2017 by the Commissioner (GST), Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs (CBEC), GST Policy Wing.
(Dr. B. Kaur, IAS)
Chief Commissioner of State Tax
Govern

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

M/s KTL (P) Ltd. Versus Union of India
GST
2018 (3) TMI 679 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 132 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 13-2-2018
Writ Tax No. – 170 of 2018
GST
Mr. Bharati Sapru And Mr. Neeraj Tiwari, JJ.
For The Petitioner : Rahul Trivedi,Ashok Trivedi
For The Respondent : C.S.C., A. S. G. I., Piyush Agrawal
ORDER
Heard Sri Ashok Trivedi, learned counsel the petitioner and Sri Piyush Agrawal, learned Counsel for the respondent no.4, Sri B.K.S. Raghuvanshi, learned counsel for th
e respondents no.1, 2, & 3.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TAXABILITY OF EXPORT TO NEPAL
Query (Issue) Started By: – ROHIT GOEL Dated:- 12-2-2018 Last Reply Date:- 18-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sale to Nepal and Bhutan is taxable or it will be considered as zero rated supply if payment has been realized in Indian currency .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Export to Nepal is zero rated but export to Bhutan is liable to IGST.
Reply By ROHIT GOEL:
The Reply:
Sir but payment has been realized in INR and not in foreign currency
Reply By Alkesh Jani:
The Reply:
Sir, My point of view is that export of goods to Nepal or Bhutan fulfills the condition of GST law for taking goods out of India, hence, it will be treated as zero rated supplies. Wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rrency or Indian rupees but export proceeds shall be realized in freely convertible currency. However, export proceeds against specific exports may also be realized in rupees, provided it is through a freely convertible Vostro account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan”. Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with the applicable RBI guidelines. It may also be noted that the supply of services to SEZ developer or SEZ uni

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e to zero rated supplies under the GST regime. However, the definition of 'export of services' in the GST Law requires that the payment for such services should have been received by the supplier of services in convertible foreign exchange. But with effect from 27.10.2017 this condition of receipt of export proceeds in foreign exchange had been removed vide Sl. No. 10 D of Notification No. 9/2017- Integrated Tax (Rate) dated 28.6.2017 as amended by Notification No. 42/2017-Integrated Tax (Rate) dated 27.10.2017.
Reply By Alkesh Jani:
The Reply:
Sir, Thanks for your valuable views, In the instant case it may be treated as Export of service with Nil rated.
Reply By Kishan Barai:
The Reply:
Make sure in your "Bills of Exports" th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3 B RETURN RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY
Query (Issue) Started By: – nandankumar roy Dated:- 12-2-2018 Last Reply Date:- 12-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
DEAR SIR,
PL CONFIRM WHETHER IT IS CORRECTED OR WRONG AS I SHOWN ALL THESE ENTRY RELATED TO EXPORT AND SEZ SUPPLIED WITH PAYMENT OF DUTY TO 3.1 a SECTION ONLY (a) Outward taxable supplies (other than zero rated, nil rated and exempted) OF 3b SECTION . AS GOING TO GENERATE REFUND IN

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

TRU Issues Clarifications on Six Key GST Issues for Better Compliance and Uniformity Across Sectors.
Circulars
GST
Clarifications regarding GST in respect of certain services – TRU clarified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =