High Court Rules Goods Seizure Illegal Under UP GST Section 129(1) Due to Missing E-Way Bill Requirement.
Case-Laws
GST
Seizure of goods – Section 129(1) of the UP GST – Even if the seizure i
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Extension of date for filing the return in FORM GSTR-6
08/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(v)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 8 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the sai
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Reduction of late fee in case of delayed filing of FORM GSTR-6
07/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(iv)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 7 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the
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Reduction of late fee in case of delayed filing of FORM GSTR-5A
06/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt (iii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 6 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), t
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Reduction of late fee in case of delayed filing of FORM GSTR-5
05/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt (ii)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 5 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the
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Reduction of late fee in case of delayed filing of FORM GSTR-1
04/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt(i)
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 4 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), the
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First Amendment 2018, to SGST Rules
03/2018-State Tax Dated:- 12-2-2018 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
No.J.21011/1/2017-TAX/Vol III/Pt
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
NOTIFICATION No. 3 of 2018 – State Tax
Dated Aizawl the 12th Feb., 2018
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in theOfficial Gazette.
2. In the Mizoram 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 from the
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lies 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.
(c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010
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y 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 Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
(ii) a consecutive serial
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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 the Government of Mizoram, notification No. J.21011/1/2017-TAX/Vol III(x) dated the 17th 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 or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of the Government of Mizoram, notification No. 40/2017-State Tax (Rate) dated the 17th November, 2017 or notification No. 41/2
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he 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 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 the Government of Mizoram, notification No.
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d 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 the said per
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ronically 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 case may be may, at his option, genera
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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 State or Union territory from the place of
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ach such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe 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 portal who may utilize the same for furnish
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the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. 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 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
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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 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 Government of Mizoram notification No. 2/2017- State tax (Rate) dated the 7th July, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption, petroleumcrude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turb
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substituted;
(xiii) with effect from 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) 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 indebit note, if any
Integrated tax and cess involved incredit note, if any
Net Integrated tax andcess (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
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y
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 fortaxpayers 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
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Sujaya Sadanandan, Proprietrix, M/s Arjun Gas Agencies, South Bazar Kannur Versus Assistant Commissioner Special Circle, Commercial Kannur
GST
2018 (4) TMI 271 – KERALA HIGH COURT – [2018] 1 GSTL 64 (Ker)
KERALA HIGH COURT – HC
Dated:- 12-2-2018
WP(C).No. 26065 of 2017
GST
P.B. Suresh Kumar, J.
For the Petitioner(s):- Sri.N.Muraleedharan Nair Sri.K.S.Ampady, ADVS.
For the Respondent(s):- Sri. E.P.Govindan, Assessment, Taxes, Special Government Pleader
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015-2016. The case of the petitioner is that
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The Commissioner of GST and Central Excise, Commissionerate Nagpur-II Versus M/s. Western Coalfields Limited
Central Excise
2018 (2) TMI 1496 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 21 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 12-2-2018
Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 2017, 28 OF 2017, 29 OF 2017
Central Excise
R.K. DESHPANDE AND M.G. GIRATKAR, JJ.
Mr. S.N. Bhattad, Advocate for the Appellant.
Mr. S.N. Kapur, Advocate for the Respondent.
ORAL JUDGMENT (Per R.K.Deshpande, J) :
1. The appeals are admitted and heard finally with the consent of the learned Counsels appearing for the parties.
2. The challenge in these appeals is to the common order dated 7th April, 2017 passed in various appeals by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai remanding the appeals to the Adjudicating Authority for fresh decision on merits. It was urged before the Tribunal by the depart
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the Tribunal was the subject matter of Special Leave Petition before the Hon'ble Apex Court.
The learned counsel submits that the Hon'ble Apex Court thought it fit to refer the issue to Special Bench. The learned counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, the Tribunal opined that the issue is decided by the Special Bench and remanded the matter back for hearing afresh.
The learned counsel for the appellant invited our attention to the communication placed on record dated 04.11.2017. He submits that one of the contesting party i.e. M/s Shreem Coal Carriers Pvt. Ltd. has itself made a statement in the said communication that the matters remanded back to CESTAT Larger Bench are still pending for consideration and decision.
Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnabl
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rvices. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and set aside by allowing the appeals.
6. In the result, all these appeals are partly allowed. The common order dt.7.4.2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved.
7. We make it clear that the point which is covered by para one of the impugned order passed by the Tribunal shall not be reopened as the department has accepted adjudication in res
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COMMISSIONER OF CGST AND CENTRAL EXCISE Versus METRO SECURITY SERVICES THR. ITS DIRECTOR
Service Tax
2018 (2) TMI 1057 – SC Order – TMI
SUPREME COURT – SC
Dated:- 12-2-2018
SPECIAL LEAVE PETITION (CIVIL) NO(S) …/2018 DIARY NO(S). 8/2018
Service Tax
Ranjan Gogoi And R. Banumathi, JJ.
For the Petitioner : Mr. Guru Krishnakumar, Sr. Adv. Mr. Shekhar Vyas, Adv. Ms. Pooja Dhar, Adv. Mr. Shekhar Vidya, Adv. Mr. B. Krishna Prasad, AOR
ORDER
Heard the learned counsel for the p
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Clarifications regarding GST in respect of certain services
32/06/2018 Dated:- 12-2-2018 CGST – Circulars / Ordes
GST
Circular No. 32/06/2018-GST
F. No. 354/17/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, 12th February 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues approved by the GST Council in its 25th meeting held on 18th January 2018:-
S. No.
Issue
Clarification
1.
Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate).
Hostel accommodation services do not fa
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edressal Commission against order of District Forum, amount equal to 50% of total amount imposed by the District Forum or ₹ 25000/- whichever is less, is required to be paid.
Services by any court or Tribunal established under any law for the time being in force is neither a supply of goods nor services. Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: –
(1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasijudicial machinery is sought to be set up at District, State and Central levels.
(2) The President of the District/ State/National Disputes Redressal Commissions is a person who has been or is qualified to be a Dist
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at ride should be classified under heading 9964 (as passenger transport service) in which case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?
Elephant/ camel joy rides cannot be classified as transportation services. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 11/2017-CT(Rate) dated 28.06.2017 as amended by notification No. 1/2018-CT(Rate) dated 25.01.2018 refers]
4.
What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer.
Leasing or rental servic
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; 10000/- and pay to the consultants/ technicians only ₹ 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
(3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST.
Health care serv
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thcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable.
6.
Appropriate clarification may be issued regarding taxability of Cost Petroleum.
As per the Production Sharing Contract(PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors are entitled to recover from the sale proceeds all expenses incurred in exploration, development, production and payment of royalty. Portion of the value of petroleum which the contractor is entitled to take in a year for recovery of these contract costs is called “Cost Petroleum”.
The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a s
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HSN Code for Debries
Query (Issue) Started By: – Nandini Annamaneni Dated:- 10-2-2018 Last Reply Date:- 10-2-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert,
Please suggest me the HSN code for Debris Movement from office premises.
Reply By KASTURI SETHI:
The Reply:
In pre-GST regime, it was covered under 'Dredging Service'. To ascertain the correct HSN pl. elaborate your query.
Reply By Nandini Annamaneni:
The Reply:
Hi Sir,
Construction is going on in
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Branch Transfer to Outside India
Query (Issue) Started By: – Nandini Annamaneni Dated:- 10-2-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Sending consumable material to one of the branch office outside India. Please advise me about GST applicability.
Reply By KASTURI SETHI:
The Reply:
Elaborate your query. It is not a complete query.
Reply By Nandini Annamaneni:
The Reply:
HI Sir,
We having office branch outside India. we are sending Employee ID cards from India to Outside India branch location. should I pay IGST on this transaction. Can i get Customs Duty Exemption for this.
Thanks
Nandini
Reply By Praveen Nair:
The Reply:
Dear Nandini
Your question lacks clarity;
– Whether the ID
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Export to SEZ
Query (Issue) Started By: – Vivek anandhan Dated:- 10-2-2018 Last Reply Date:- 14-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts
We are going to supply goods to a unit located at SEZ without payment of GST. Already we filed LUT for supply of goods without payment of GST.
Now I want to know , what are the document need to file as proof of Export to the department under GST after supply of goods.
Kindly clarify
Regards
Vivekanandhan
Sunbeam Generators Pvt Ltd.,
Reply By Alkesh Jani:
The Reply:
Sir, The registered person may supply goods to SEZ unit or Developer without payment of IGST, under Bond/LUT. The invoice shall carry an endorsement “SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORIS
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ITC on GST paid on Life Insurance Premium?
Query (Issue) Started By: – gvenugopal g Dated:- 10-2-2018 Last Reply Date:- 21-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Sirs,
GST @1.80% on premium paid for life insurance policy of proprietor (Proprietary Concern) , can ITC be availed?
Reply By Alkesh Jani:
The Reply:
Sir, you cannot claim ITC in this regards, it is specifically mentioned at Section 17(5)(b)(iii) rent-a-cab, life insurance and health insurance, assuming t
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Seizure order under UP GST Act deemed under IGST Act per Section 129 of Central GST Act.
Case-Laws
GST
Seizure order – Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 – in the matter of seizure under the provisions of IGST Act the provisions of Central G.S.T. Act such as Section 129 would apply mutatis mutandis – the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P
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THE WEST BENGAL AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-2-2018
Introduction
The Governor of West Bengal is empowered to make regulations for Advance Rulings under section 165 of the West Bengal Goods and Services Tax Act, 2017 ('Act' for short). By virtue of the above said power the Governor of West Bengal made 'The West Bengal Authority for Advance Ruling Regulations, 2018' ('Regulations' for short) vide Notification No. 60-F.T, dated 10.01.2018.
Effective date of regulations
The Regulations shall be deemed to have come into effect from 01.07.2017.
Definitions
Section 95(a) of the Act defines the expression 'advance ruling' as a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
Section 95(b) of the Act defines the
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r services or both;
* whether applicant is required to be registered;
* whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
Procedure for filing application for Advance Ruling
The following is the procedure for filing application for Advance Ruling-
* The application for Advance Ruling shall be filed in Form GST ARA – 01 through the Common Portal;
* The application may be filed manually in accordance with Rule 107A which provides that notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration
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hall be legible and prepared in similar manner as far as possible;
* An application shall be deemed to have been filed on the date on which hard copy of the application transmitted electronically through the common portal is received in the office of the Authority;
* A copy of each of the application, the statement of relevant facts havinga bearing on the question(s) shall also be sent as an attachment in .doc or .docx format to the designated email of the Authority.
Procedure on receipt of application
The following is the procedure to be adopted by the Authorized officer and the Authority is as follows-
* The Authorized Officer on receipt of the application shall initial the application and the stamp of the Authority thereon together with the date and time of the receipt of the application;
* The Authorized officer shall acknowledge the receipt;
* He shall enter the particulars of the application in the register of daily filing, maintained for that purpose;
* The applica
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comment with relevant documents;
* On receipt of the relevant records/comments from the concerned officer or after the expiry of two weeks or such further time as may be extended by the Authority, the application shall be placed before the Authority for passing advance ruling;
* In a case if the Authority considers that prima facie the application is liable for rejection, a notice shall be sent to the applicant for showing cause as to why the application shall not be rejected on the grounds indicated in the said notice;
* No application shall be rejected without giving an opportunity of being heard in person or through an authorized representative;
* On the date fixed for hearing or such other date to which the case is adjourned, the Authority may pass an order either allowing or rejecting the application;
* A copy of the advance ruling passed by the Authority shall be sent to both the applicant and the concerned officer;
* Where an application is admitted, the Authority s
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t/petitioner to the authorized officer;
* No person other the applicant or the authorized representative shall be heard in person save by special leave of the Authority;
* The ruling, reserved, shall be pronounced in the open room under intimation to both the applicant and the concerned officer within a period not exceeding 90 days from the date of filing the application;
* The language of the Authority shall be English;
* A copy of the order shall be served on the applicant and the concerned officer;
* If one of the members is on leave or cannot participate for the time being in the functioning of the authority for any compelling reasons, such period of absence shall be excluded while computing the limitation;
* A ruling pronounced shall bear signature of both the members unless they differ on any question;
* If they differ on any question, either separate drafts of the ruling be prepared by each of them clearly stating the grounds for difference of opinion or one of the
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Authority;
* receive all applications filed before the Authority;
* scrutinize the applications and petitions and point out omissions and defects in the application and require the applicant to make good the omissions or remove the defects within the time granted by him and, in case of non compliance, place such applications before the Authority for appropriate orders;
* place all the applications before the Authority for appropriate orders;
* forward a copy of the application along with its enclosures to the concerned or jurisdictional officer to transmit records of the case, if any, and to offer his comments on the application;
* issue notices or other processes, as may be ordered by the Authority;
* verify service of notices or other processes on the applicant and obtain necessary orders of the Authority in case of defective service;
* requisition records from the custody of any person upon orders of the Authority;
* return original records to the person from whose c
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Applicability of IGST on Sale of Warehoused Goods
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 10-2-2018
Introduction
The facility of warehousing of imported goods in Customs Bonded Warehouses, without payment of Customs duty otherwise leviable on import, is permitted under the Customs Act, 1962. Apart from specific provisions in the said Act (specially under Chapter IX), certain Regulations have been also framed and provisions of Warehoused Goods (Removal) Regulations, 1963 and Manufacture and Other Operations in Warehoused Regulations, 1966 could be referred to in this regard. Basically, goods after landing are permitted to be removed to a warehouse without payment of duty and duty is collected at the time of clearance from the warehouse.
Accordingly, Chapter IX of the Customs Act provides for deposit of goods into a customs bonded warehouse licensed under section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect t
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er payment of all duties etc., the Customs officer cancels and returns the bond executed as discharged in full.
Clearance of imported goods
The importer of any warehoused goods can clear the goods for home consumption by filing an ex-bond Bill of Entry and after payment of duties etc. in terms of section 68 of the Customs Act.
Transfer of Bonded Goods or Transfer of ownership
Section 59 (3) of the Customs Act, 1962 provides for the transfer of bonded goods to another person. The sale of the warehoused goods to holders of duty exemption or duty concession license for the goods is permitted under the law (Board's instructions issued from F. No. 473/43/94 dtd. 22.9.1994 refers in this regard).
Accordingly, Sub-section (3) of section 59 provides that the importer is at liberty to transfer the ownership of such goods to another person while the goods remain deposited in the warehouse.
Supply under GST
The CBEC vide Circular No.46/2017-Customs, dated 24.11.2017 provides for the levy o
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d at the ex-bond stage.
Thus, in respect of goods stored in a customs bonded warehouse, there is a possibility that certain cases may involve an additional taxable event, if a transfer of ownership of warehoused goods takes place between the importer and another person, before clearance of the goods, whether for home consumption or for export.
In other words, when goods remain deposited in a customs bonded warehouse and are transferred by the importer to another person, the transaction will be subject to payment of IGST at the value determined as per section 20 of the IGST Act read with section 15 of the CGST Act, 2017 and the rules made thereunder and the tax liability shall be reckoned as per section 5 of the IGST Act, 2017.
Section 5(1) of IGST ACT, 2017: Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human
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lustrative charts A, B and C are attached to the circular to facilitate better understanding] .
Rate of Duty/ Value for Assessment
The value of imported goods, for purposes of charging customs duty, is determined as per section 14 of the Customs Act, 1962 at the time of import i.e. at the time of filing of the into-bond Bill of Entry.
Any costs incurred after the import of goods, such as, port charges / port demurrage charges or costs for customs clearing or transporting the goods from the port to the customs bonded warehouse or costs of storage at the customs bonded warehouse, cannot be added to the value of the goods, for the purpose of levy of duties of customs at the stage of ex-bonding.
Further, clause (b) of sub-section (1) of Section 15 of the Customs Act provides that the rate of duty or tariff valuation for an ex-bond Bill of Entry shall be the date on which it is filed. There is no provision to vary the assessable value of the goods at the ex-bond stage unless they are su
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of ₹ 36 and filing of return for the same should be done by 20th August 2017.
The credit of IGST paid can be availed as per Section 16(2)(b) of CGST Act.
“B” files an Ex-bond Bill of entry on 25th of September 2017 and pays ₹ 23.20 (the deferred duty, in addition to duty of ₹ 36 paid earlier as indicated in Point-C).
The credit of IGST paid can be availed.
Total duty paid: 23.20+36= ₹ 59.2
In this case, when 'A' sells the goods to 'B', 'A' becomes the supplier of the goods as per IGST Act and is therefore liable to pay IGST under section 5 of IGST Act, as explained in Point -C. 'B' in turn becomes the importer and is therefore liable to pay the duties deferred as in Point-B, on ex-bonding, as explained in Point-D above.
Illustration 2: Goods imported, bonded and cleared for home consumption and subsequent sale thereof:
* Goods imported by “A” on 2nd July 2017. Importer wants to deposit the goods in a bonded warehouse to defer duty.
Importer files an
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= ₹ 13.2 (12% of ₹ 110)
* Duty Deferred (ii+iii) = 23.20
'A' can take credit of IGST paid at the time of clearance for home consumption.
'A' sells the goods to 'B' for ₹ 300 on 25th September 2017 and charges GST. Value of goods= ₹ 300 GST (say 12 %) = ₹ 36. Credit of which can be availed.
Total duty paid: 23.20+36= ₹ 59.2
Recovery of Duty on Bonded Goods
Customs Officers may demand from the owner of bonded goods the full amount of duty chargeable on such goods, along with all penalties, rent, interest and other charges payable in the following cases:
* Where any warehoused goods are removed in contravention of the Customs Act, 1962;
* Where such goods have not been removed from a warehouse at the expiry of the period permitted under section 61;
* Where any warehoused goods have been taken under section 64 as samples without payment of duty; and
* Where any bonded goods have not been cleared for home consumption or exportation or a
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GST RATE FOR GOVERNMENT CONTRACTOR
Query (Issue) Started By: – JAJU BANSAL Dated:- 9-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
My client is a government contractor. He is involved in contracts with NBCC/NPCC.
Advise me about the rate to be charged from such unit.
Reply By Alkesh Jani:
The Reply:
Sir, in terms of Section 2(84) (k) even government is a person, so any supply of goods or services will attract the rates declared by the Government
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Eligibility of input GST in cases where building is constructed for leasing purpose
Query (Issue) Started By: – Amit Gopal Dated:- 9-2-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Section 17(5) of the Central Goods and Services Act, 2017 provides that input tax credit in respect of the following shall not be available-
(c) works contract services when supplied for construction of immovable property (other than plant and machinery) except where it
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CONFLICTING INTERESTS IN TAXATION OF ALCO-BEVERAGES
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-2-2018
Till GST was introduced in India in July, 2017, taxation of alco-beverages was in absolute domain of State taxation- be it value added tax or sale tax, duly on manufacture in the form of state excise duty, municipal taxes such as octroi, entry tax etc.
In GST regime, taxation of alco-beverages has been specifically carved out of GST so much so that GST shall not be levied on alco-beverages – manufacturing as well as marketing or distribution thereof. However, certain inputs, input services and value additions in relation to such products shall be liable to levy of GST which puts this industry into a di
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the regulation of this industry calls for Government's control, regulation, supervision requiring more than one permission, licence, permit or fee. The industry players are required to pay amounts for all such permission or licences or permits. Such payments become mandatory for the furtherance of business of alco-beverages these are not in the nature of tax (goods and service tax) and as such, levy of such fees can not be objected to permit fee or licence fee payment to Government or Local Authority is an essential payment to pursue business without which business operations can not continue. These payments enable continuity of business and therefore are support services for business or commerce.
These payments would attract levy of
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RSHPREMIUM GLOBAL TRADING LLP Versus STATE OF KERALA AND INTELLIGENCE INSPECTOR SQUAD NO. IB (ASST. STATE TAX OFFICER)
GST
2018 (2) TMI 1798 – KERALA HIGH COURT – [2018] 2 GSTL 115 (Ker)
KERALA HIGH COURT – HC
Dated:- 9-2-2018
W. P. (C). No. 4280 of 2018
GST
P.B.SURESH KUMAR, J.
For the Petitioner(S):- Represented by Mr. Biju M Nair By Advs. Sri. Jolly John, Smt. Liza Meghan Cyriac.
For the Respondent(S):- Senior Government Pleader. Sri.V.K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
2. It is seen that an identical matter has been disposed of by a Divisi
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CGST, CE & CC, Bhopal Versus M/s Manokamma Electrification Co.
Service Tax
2018 (3) TMI 1247 – CESTAT, NEW DELHI – TMI
CESTAT, NEW DELHI – AT
Dated:- 9-2-2018
Service Tax Appeal No. 57713 of 2013 – Final Order No. 50626/2018
Service Tax
Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical)
Shri A.K. Singh, Authorized Representative (DR) – for the appellant.
Shri Sandeep Mukherjee, Advocate – for the Respondent.
Per. B. Ravichandran :-
The Revenue is aggrieved by the order dated 27/02/2013 of Commissioner (Appeals), Bhopal. By the impugned order, the Commissioner dropped the demand against the respondent for the period upto 15/06/2005. He also held that the proc
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to include immovable property also. Considering the facts of the case, intimation by the respondent and various correspondence thereafter the impugned order held that no allegation of suppression, willful mis-statement cannot be sustained against the respondent. Accordingly, the impugned order allowed the appeal filed by the respondent.
2. We have heard both the sides and perused the appeal record. The grievance of the Revenue is that there is a case for suppression of material facts on the part of the respondent and impugned order should not have dropped the proceedings on limitation. It was submitted that the respondent did not provide all the details and later took the plea of bonafide understanding of the legal provision. The R
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ote that the enquiry against the respondent started on 29/09/2004 by summon proceedings. The respondent obtained registration for service tax on 02/11/2004. The enquiry and verification continued for many years thereafter. Show cause notice was issued demanding service tax under management, maintenance or repair service. The impugned order held that seeing the accounts maintained and the nature of contracts and the correspondent with the Revenue by the respondent, there is no scope for invoking extended period. We also note that many of the buildings and properties maintained by the respondent are Government buildings. Section 98 of the Finance Act, 2012 brought in a special provision for exemption in cases where management, maintenance or
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Powermech Diesels Versus The State Tax Officer Kerala GST, Ernakulam And The Assistant State Tax Officer, Ernakulam
GST
2018 (2) TMI 983 – KERALA HIGH COURT – 2018 (13) G. S. T. L. 64 (Ker.) , [2018] 2 GSTL 114 (Ker)
KERALA HIGH COURT – HC
Dated:- 9-2-2018
W. P. (C). No. 4613 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. R. Muralidharan (AROOR)
For The Respondents : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the
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Mohit Minerals Pvt Ltd Versus Union of India
GST
2018 (2) TMI 770 – GUJARAT HIGH COURT – 2018 (10) G. S. T. L. 424 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 9-2-2018
Special Civil Application No. 726 of 2018
GST
Akil Kureshi And B. N. Karia, JJ.
Mr JK Mittal for Mr Hardik P Modh, Advocates for the Petitioner
ORDER
( Per : Honourable Mr. Justice Akil Kureshi )
The petitioner has challenged vires of Notification No. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of the Notification No. 10/2017-Integrated Tax [Rate] also dated 28th June 2017. The petitioner is an importer of non-cooking coal and on such imports, the petitioner pays Custom duty, the value of which includes Ocean Freight. On the same valuat
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