Goods and Services Tax

Sh. Dinesh Mohan Bhardwaj Proprietor, M/s U.P. Sales & Services Versus M/s Vrandavaneshwree Automotive Private Limited
GST
2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (13) G. S. T. L. 415 (N. A. P. A.)
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 27-3-2018
1/2018
GST
Sh. B. N. Sharma, Chairman, Sh. J. C, Chauhan, Technical Member, Sh, Bijay Kumar, Technical Member and Ms R Bhagyadevi, Technical Member
ORDER
The present report has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of this case are that an application dated 01-11-2017 (Annexure-1) was filed by the above applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules in which he had stated that he had entered in to a contract vide Annexure-3, on 28-04-2017 for supply of a Honda Car having Model No. WR-V 1.2 VX

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2017 (Annexure-1) which was considered by the Committee in its meeting held on 07-11-2017 (Annexure-2) and referred to the DGSG for detailed investigation under rule 129 (1) of the CGST Rules, 2017, which was received by the DGSG on 29-11-2017, The DCSG had issued notice to the above respondent on 15-12-2017 (Annexure-5) to furnish reply and also supply copies of the documents mentioned in the notice. The respondent had submitted his reply and required documents vide his letters dated 26-12-2017 (Annexure-7) and 28-01-2018 (Annexure – 8). The DGSG had also given opportunity to the applicant to inspect the reply and documents submitted by the respondent vide his letter dated 30-01-2018 and after inspecting the same the applicant vide his letter dated 16-02-2018 (Annexure-6) had intimated that he was satisfied with the reply given by the respondent and therefore the case may be closed.
3.   The respondent, in his replies dated 26.12.2017 and 28 01.2018 had stated that he was r

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model was Rs. 9.13,300/- and the ex-showroom price of the Alabaster Silver colour Car was Rs. 9,09,300/-  at that time. Her had also intimated that after GST had been imposed w.e.f. 01.07.2017, the price list was revised and the ex-showroom price of the Alabaster Silver colour car was fixed as Rs. 8,98,749/- which was charged from the applicant.
5.  The respondent had also submitted copies of the following documents with his replies:-
(a)  Audited Balance Sheet & Profit & Loss account for the FY 2016-17
(b)  Copies of purchase invoices from April to September, 2017.
(c)  Copies of retail invoices from April to September, 2017.
(d)  Copies of returns filed with the Commercial Taxes Department from April to June, 2017.
(e)  Price Lists (pre-GST & post-GST).
(f)  Copies of Service Tax returns from April to September, 2017
6.   The DGSG had investigated whether the rate of tax on the car had been reduced post-GST and if so, whether

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his margin from Rs. 33,736/- to Rs. 25,826/- but in his subsequent reply dated 28 01.2018, he had furnished a post-GST price list wherein two types of dealer's margins were shown, the first was of an amount of Rs. 26,619/- and the second was of an amount of Rs. 7,000/- shown as dealer's margin The DGSG had concluded that the total dealer's margin appeared to be Rs. 33,619/- and not Rs. 25,826/-, as claimed by the respondent.
8.   The DGSG had further found that the contention of the applicant that the total incidence of tax on the car was reduced from 51% to 29% post-GST, was also not correct as there was a minor reduction in the tax rate in the post-GST period and the tax rate had remained more or less the same. He had also calculated the comparative rates of pre-GST and post-GST tax on the model of car purchased by the applicant which are given in Table 'A' below:-
Table 'A'
Duty/Tax/Cess
Pre-GST Rate (%)
Post-GST Rate (%)
Excise Duty
(S. No. 285

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9
Dealer Price
L=J+K
7,94,149
6,96,705
VAT @ 14.5%
M=L*14.5%
1,15,152
 
GST+Cess @ 29%
N=L*29%
 
2,02,044
Ex-showroom price of  Alabaster Silver colour car
O=L+M/N
9,09,300
8,98,750
Additional cost of Orchid White colour car
P
4,000
 
Ex-showroom price of Orchid white colour car
Q=O+P
9,13,300
 
Price charged from the applicant
 
 
8,98,750
Benefit passed on to the applicant (excluding Rs. 4,000/- reduced for change in colour)
 
 
10,550
10.   The DGSG had also found that the allegation of the applicant that the total tax prior to the implementation of GST was 51% which was reduced to 29% w.e.f. 01.07.2017, was not correct. He had further found that claim of the applicant that though the price charged from him of Rs. 8,98,750/- was less than the contractual price of Rs. 9,13,300/- still the said reduction was not commensurate with the reduction in the rate of tax was also not correct. It was also re

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ring that “any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices” had not been contravened in the present case.
13.  The investigation report submitted by the DGSG was considered by the Authority in its meeting held on 01.03.2018 and it was decided to accord personal hearing to the applicant on 16.03.2018 at 11 AM  Accordingly vide notice dated 01.03.2018, the applicant was informed but he did not appear but submitted his replies vide emails dated 15.03.2018 and dated 16.03.2018. The applicant vide his letter dated 16.03.2018, received through email around 4 PM had informed that he could not attend the proceedings before the Authority due to health problems, He vide his letter dated 15.03.2018 has also submitted as under:-
“At page no.:05 of subject order sheet under clause no.: 16 it is mentioned as per hereunder:-
In view of the abovementioned findi

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GST was implemented w.e.f. 1st  July 2017 as claimed by the applicant and whether the benefit as emanating from such reduced tax rate has not been passed on to the applicant in the form of commensurate reduction in the price of the car purchased by him.
ii. Whether any input tax credit benefit was to be passed on to the applicant by the respondent.
15.   With regard to point no. (i) above It has been found from the record that the rate of tax both during pre-GST era as well as the post GST era was a matter of fact which has been clearly delineated in detail by the DGSG in his report dated 23.02 2018 as has been mentioned above. It has also been found that the applicant's contention that the pre-GST rate of tax which was 51% was reduced to 29% in post GST era, was factually incorrect as the pre-GST rate of tax, on the car contracted to be purchased by the applicant, was leviable at 31.254% which was rationalized to 29% (CGST-14%+SGST-14%+Cess-1%)thus there was a re

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t no. (ii), we find that though the applicant in his initial application dated 1.11.2017 had not mentioned anything with regard to not passing of the Input Tax Credit (ITC) benefit and it was only after the Investigation Report of the DGSG dated 24.02.2018 was sent to him, when he had mentioned in his letter dated 15.03.2018 that ITC has not been contravened to the recipient in his case and he had requested to highlight the exact amount of ITC to be contravened to him,
17.  We have carefully considered the submissions made by the applicant in his letter dated 15.3.2018 and we are of the view that the applicant has not understood the provisions of Section 171 of the CGST Act, 2017 and the DGSG's report in its true spirit and context. The entire scheme of GST is ITC based i.e. the recipient of the goods and services takes credit of GST paid by him on purchase of goods and services and uses such ITC while discharging GST output tax liability on supply of goods and services. We a

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Commissioner of CGST & Central Excise, Mumbai Central Commissionerate Versus M/s L'Oreal India Pvt. Ltd.
Service Tax
2018 (4) TMI 972 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 27-3-2018
Application No. ST/S/85196, 85198, 85199 & 85200/2018 And In Appeal No. ST/ 85471 to 85474/2018 – A/85861-85864/2018
Service Tax
SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND RAJU, MEMBER (TECHNICAL)
Shri M. Suresh, Dye Commissioner (AR), for Appellant
Shri Mihir Deshmukh, Advocate with Shri Abhijut Singh, Advocate for Respondent
Per: Ramesh Nair
The issue involved in the present case is that for the purpose of refund under Rule 5 of CENVAT Credit Rules, 2004 and notification issued thereunder, whether the relevant date is the date of invoice, date of Foreign Inward Remittance Certificate (FIRC) or the ends of the quarter for which the refund pertains. This issue has been considered by the Larger Bench of this Tribunal in the case of Commissioner of Central Excise & Service

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ction leaves no room for doubt as far as export of goods is concerned However as far as export of services is concerned, the various sub-sections specifying relevant date under Section 11B do not cover the case of export of services. Further the exporters of services have been given the option to file claims for such refunds once in a quarter and in respect of 100% EOUs, once in a month. The issue referred to Larger Bench is whether the time limit prescribed under Section 11B in respect of filing of refund claims is to be applied from the date of receipt of payment for export of services or can be considered from the end of the quarter in which such payments have been received
10. After considering the provisions of the Notifications issued under Rule 5 of the CCR, we note that there is a specific condition that the refund claims are required to be filed within the period specified under Section 11B. Consequently, we are of the view that completely ignoring the provisions of Section

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#39;ble Andhra Pradesh high Court has held that the date of receipt of consideration may be taken as relevant date in the case of Hyundai Motors [2015(39) STR 984(AP)] = 2015-TIOL-739-CH-AP-ST.  
12. The related question for consideration is whether the time limit is to be restricted to the date of FIRC or can be considered from the end of the quarter. The Tribunal in the case of Site/ India Ltd. (supra) has observed that the relevant date can be taken as the end of the quarter in which FIRC is received since the refund claim is filed for the quarter.
13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No.27/2012, w.e.f. 01/03/2016. Essentially after this amendment the relevant date is to be considered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble

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In Re: M/s. Rod Retail Private Limited
GST
2018 (4) TMI 938 – AUTHORITY FOR ADVANCE RULING , NEW DELHI – 2018 (12) G. S. T. L. 206 (A. A. R. – GST), [2019] 60 G S.T.R. 108 (AAR)
AUTHORITY FOR ADVANCE RULING , NEW DELHI – AAR
Dated:- 27-3-2018
AR No. 01/DAAR/2018 (In Application No: 01/DAAR/2017)
GST
PANKAJ JAIN MEMBER (CENTRE) AND VINAY KUMAR MEMBER (STATE)
Present for the Applicant: Shri Ashok K. Bhardwaj, Advocate
Present for the Revenue (Centre): None
Present for the Revenue (State): Shri Raj Kumar, Assistant Commissioner DGST (Ward-43)
Statement of Facts:
The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF.
2. The applicant has several retail outlets in Delhi and one such outlet is at Terminal 3 (International Departure), Indira Gand

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ment being Retail and Sunglasses and the brand- “Sunglass Hut”, which is a retail brand of the International group Luxottica.
4. For the purposes of sale from the said outlet, the applicant procures supplies from the Sunglass Hut brand owner M/s Luxottica India Private Limited, Gurgaon, after payment of Integrated Tax (Inter-State Supply form Gurgaon to Delhi) @ 28%
5. The sunglasses procured from the supplier are further supplied by the applicant to the International passengers travelling to outside India against a valid international boarding pass.
6. The applicant supplies goods only to such passengers which have a valid international boarding pass. In few instances, where domestic passengers are travelling to a domestic destination on a transit International flight, no supply to such passengers holding a domestic boarding pass is made by the applicant.
7. Presently, the applicant is charging SGST/CGST on the supply invoice issued to the International passengers. However, the ap

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s of the Applicant:
10. Under the Central Sales Tax Act, 1956 (CST Act), as it existed prior to 1st July, 2017, the export out of India were defined under Section 5(1) of the CST Act and which read as under:
5. When is a sale or purchase of goods said to take place in the course of import or export.-
(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.
(2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India.
(3) Notwithstanding anything contained in sub-section (1), the

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ion, “designated Indian carrier” means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.
11. Under the above provisions of the CST Act, an issue had arisen on the sales made from the Duty Free Shops to the International passengers at the International Airport and the Supreme Court of India in the case of M/s Hotel Ashoka (Indian Tourism Development Corporation Limited) V/s Assistant Commissioner of Commercial Taxes and Another, decided on 03.02.2012 =  2012 (2) TMI 62 – Supreme Court of India expressed a view that such sales are constitutionally exempt from tax under Article 286 of the Constitution of India (being sales in the course of export out of India within the meaning of Section 5(1) of the CST Act). The apex Court in the said decision took note of the fact that Duty Free Shops are located in a Zone which is entered by crossing the customs frontier of India, i.e. they are not within the customs frontiers of India

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nce, ratio of supreme court decision is applicable to the present case as the goods have been supplied beyond the customs frontiers of India and the said area is akin to high seas and hence outside India.
13. The definition of “export of goods” under Section 2(5) of the IGST Act is reproduced below:
“export of goods” with its grammatical variations an cognate expressions, means taking goods out of India to a place outside India.
14. The Section 2(23) of the IGST Act, defines 'zero rated supply' as under:
“zero-rated-supply” shall have the meaning assigned to it in Section 16.
15. The relevant portion of Section 16 of the IGST Act reads as under:
Zero rated supply- (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:-
(a) Export of goods or services or both; or
(b) Supply of goods or services or both to a Special Economic Zone Developer or a Special Economic Zone Unit.
16. The Section 2(4) of the IGST Act also defines 'customs fron

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a (landside of the airport to the airside by crossing the customs and into Security Hold Area – where the outlet is located) and which satisfies the first limb of the definition of the 'export of goods' – taking goods out of India.
When the goods are supplied to the International passengers from the retail outlet against the international boarding pass, the second limb of the definition of 'export of goods' is also satisfied as the boarding pass gives the destination of the passengers to a place outside India.
19. The applicant has requested that supply of sunglasses to the international passengers from its retail outlet at Terminal 3 (International Departure), IGI Airport, New Delhi, is an instance of 'export of goods' and is a zero rated supply under Section 16 of the IGST Act and which means that the applicant has no tax (SGST/CGST) liability on the said transaction of supply under the DGST Act, 2017 or CGST Act, 2017.
Comments of Jurisdictional Officer (SGST):
20. The applicant

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For the purposes of this clause,-
(a) the expression “taxes on the sale or purchase of goods” shall mean taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce;
(b) the expression “taxes on the consignment of goods” shall mean taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce
(ii) Article 286(1) before amendment on 08.09.2016:
Restrictions as to imposition of tax on the sale or purchase of goods
(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place-
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India.
22. Section 5 of the Central State Tax Act, 1956
“When is a sale or purchase

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and was for the purpose of complying with, the agreement or order for or in relation to such export.
(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.
(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposess of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.
Explanation.-For the purposes of this sub-section, “designated Indian carrier” means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.
23. Section 2(ab) fo the Central State Tax Act, 1956 “crossing the customs frontiers of I

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or services or both to a Special Economic Zone developer or a Special Economic Zone Unit.
25. The relevant provision of the CGST Act, 2017:
(i) Section 2(56): “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;
26. The relevant provisions of the Customs Act, 1962 are as follows:
(i) Section 2(11): “customs area” means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities;
(ii) Section 2(18): “export”, with its grammatical variations and cognate expressions, means taking out of India to a place outside India;
(iii) Sectio

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boarding pass from the retail outlet of the applicant which is located in the Security Hold Area of the IGI International Airport, Terminal-3, and which is claimed to be beyond Customs Frontiers of India, should be considered as zero rated supply, being export of goods, or the same should be subjected to GST @ 28%, being presently paid by the applicant.
29. Before the implementation of GST i.e. prior to 01.07.2017, according to the Article 269(1) of the Constitution of India, the tax on sale or purchase of goods in the course of inter-state trade or commerce was levied by Central Government and not by the State Government. Further, under Article 286(1) of the Constitution of India, the State Governments were not authorised to levy tax on sale or purchase of goods in the course of import into, or export of the goods out of, the territory of India. Further, Section 5(1) of Central Sales Tax Act, 1956 defined that a sale or purchase of goods shall be deemed to take place in the course of

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s Act, the said sale transactions had taken place outside India.
31. The abovementioned decision of the Hon'ble Supreme Court does not appear to be applicable in the present case as in the said case, the Hon'ble Supreme Court had interpreted the scope of Section 2(11) of the Customs Act, 1962 under which “Customs area” were defined. No doubt, the duty free shops may be established beyond the Customs Frontiers of India. However, the issue in the present case is whether the said duty free shops are outside India i.e. whether they are “beyond airspace on territorial waters of India”.
32. In the present case, as per Section 2(5) of the IGST Act 2017, export of goods takes place only when goods are taken out to a place outside India. Further, India is defined under Section 2(27) of the Customs Act, 1962 as “India includes the territorial waters of India”. Similarly, under CGST Act 2017, under Section 2(56), India means the territory of India including its territorial waters and the air sp

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economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters”. Hence, when goods are exported by Air, the export will be completed only when goods crosses airspace limits of its territory or territorial waters of India.
35. It is also observed that Hon'ble Supreme Court of India, in the case of Collector of Customs, Calcutta V/s Sun Industries decided on 11.04.1988 =  1988 (4) TMI 49 – SUPREME COURT OF INDIA held that under Section 2(18) of the Customs Act, 1962, the export of goods out of India was completed when the ship had passed beyond the territorial waters of India. Since, definition of “export” under Section 2(18) of the Customs Act, 1962 and the definition under Section 2(5) of the IGST Act, 2017 are exactly the same, the ratio of judgment of Hon'ble Supreme Court of India in the abovementioned case is squarely

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Last date for filing of return in FORM GSTR-3B
01/2018-State Tax Dated:- 27-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NCT OF DELHI
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02
No. F.2 (65)/Policy-GST/2017/1604-15
Dated: 27-03-2018
Notification No. 01/2018-State Tax
(Reference GOI notification no.16/2018-Central Tax)
No.F.2 (65)/Policy-GST/2017.- In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of th

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Prescribes the due dates for filing FORM GSTR-3B for the months of April to June, 2018.
16/2018-State Tax Dated:- 27-3-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 27th March 2018.
NOTIFICATION
No. 16/2018-State Tax.
No. JC (HQ)-1/GST/2018/Noti/Return/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as ” the Act “) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Cou

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The Jammu and Kashmir Goods and Services Tax Rules, 2017.
SRO 144 Dated:- 27-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 27th March, 2018
SRO 144 In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) with effect from the date of publication of this notification in the Central Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:-
“(iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 201

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that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required the common portal and a unique number will be generated on the said portal :
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in PART A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal :
Provided also that where goods are sent by a principal located in one State or Union Territory to a job worker located in any other State or Union Territory, the e-way bill shall be generated either by the principal or value of the consignment.
Explanation 1. For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it

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er furnishing information in Part B of FORM GST EWB-01.
(2A) 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, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
(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

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be caused 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 consignor 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 Part B of FORM GST EWB-01 :
Provided that where the goods are transported for a distance of upto fifty kilometers with

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he conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-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 or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1 :
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be inform

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pto 100 km.
One day in cases other than Over Dimensional Cargo
2.
For every 100 km. or part thereof thereafter
One additional day other than over dimensional Cargo
3.
Upto 20 km
One day in case of Over Dimensional Cargo
4.
For every 20 km. or part thereof thereafter
One additional day in case of Over Dimensional Cargo:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein :
Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
Explanation 1. 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

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consign him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details.
(13) “The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union Territory shall be valid in the State”.
(14) 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 customs port, airport, air cargo 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 Commissioner of the state tax, in consultation with the Principal chief C

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er customs seal ;
(i) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under SRO notification No. SRO-GST-07 dated 08th July 2017 issued by Finance Department Government of Jammu and Kashmir as amended time to time and SRO-GST-08(Rate) dated the 21st September, 2017, issued by Finance Department Government of Jammu and Kashmir as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee ;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported ; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said cons

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l carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner :
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished

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or electronic form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf :
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods. (1) A summary report of every inspection of goods in trans

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pplier
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 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 Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN

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Number
Name of person in-charge of Vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of Vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name

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re that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”
(ix) with effect from the date of publication of this notification in the Official Gazette, in FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”.
Sd/-
(Navin K. Choudhary), IAS
Principal Secretary to Government,
Finance Department.
Dated: 28-03-2

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GST Inward Permit under GST
07/2018-GST Dated:- 27-3-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
CIRCULAR No. 07/2018-GST
Dated Dispur, the 27th March, 2018.
Subject: Reg.
No. CT/GST-1S/2017/76.- As per Government Notification No. FTX.56/2017/39 dated 12-07-2017, a new electronic system was introduced on and from 07-07-2017 for issuance of GST Inward Permit and GST Outward Permit under the Assam Goods and Services Act, 2017, for importation and transportation of taxable goods into the State and for inter-State supply of taxable goods from Assam to outside the State.
Subsequently, the provision of rule 138 of the Assam Goods and Services Rules

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hall continue till midnight of 31-03-2018 with the following conditions: –
1. Generation of GST Inward Permit and GST Outward Permit shall Stop at midnight of 31-03-2018;
2. All allotted and generated GST Inward Permit and GST Outward Permit which remain unutilised shall become invalid w.e.f. 01-04-2018 and shall be cancelled by system;
3. GST Inward Permit and GST Outward Permit generated shall be valid till midnight of 31-03-2018. As new e-way bill for inter-State movement shall come into force from 01-04-2018, registered and unregistered persons are advised to generate e-Way Bill which is operational since 16-01-2017 in the portal www.ewaybill.nic.in on trial basis till midnight of 31-03-2018, in order to avoid inconvenience for the g

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Andhra Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
G.O.Ms.No.138 Dated:- 27-3-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No.138, Revenue (Commercial Taxes-II), 27th March, 2018.]
NOTIFICATION
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 22nd June, 2017 as subsequently amended, namely:-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Andhra Pradesh Gazette, appoint.
2. In the Andhra Pradesh Go

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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 on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a un

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ned in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) 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, either before or after

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a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused 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 furnish

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tion in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number 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-02 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the co

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hat when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the count

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ation 1.-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 the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated under this rule shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished

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s are being transported from the customs port, airport, air cargo 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 within such areas in the state and for values not exceeding such amount as the Chief Commissioner of state Tax, in consultation with the Principal Chief Commissioner/ Chief Commissioner of Central Tax, may subject to the conditions that may be specified, notify;
(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to G.O.Ms.No.582, Revenue (Commercial Taxes-II), Dt. 12th December, 2017 as amended from time to time:
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(g) where the supply of goods being transported is treated as no supply under Schedule Ill of the

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nsported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
(See rule 138 (14)]
S.No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, gold

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INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Chief Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Chief Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill
(a) tax invoice or bill of supply or bill of en

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f specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Chief Commissioner or an officer authorised by him in this behalf.”;
(v) for rule 138C, the following rule shall be substituted, namely:-
“138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating

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or Bhutan Registration No.
Notes:
1. HSN Code in column A.8 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 Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column Al or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
Code
Description

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rated tax
Central tax
State or Union Territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
State (name and code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made to SEZ
Deemed export
Sr.No.
Description of Goods
HSN
Qty.
Unit
Price (per unit)
Total value
Dis

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Last date for filing of return in FORM GSTR-3B
EXN-F(10)-14/2018-16/2018-State Tax Dated:- 27-3-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No.EXN-F(10)-14/2018 Dated: Shimla-2 the 27th March, 2018
Notification No. 16/2018-State Tax
In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as sp

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The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
EXN-F(10)-14/2018-14/2018-State Tax Dated:- 27-3-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No. EXN-F(10)-14/2018 Dated: Shimla-2 the 27th March, 2018
Notification No. 14/2018-State Tax
In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,-
(i) in rule 45, in sub-rule (1), af

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vided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(v) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(vi) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for

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of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.”.
By order
Jagdish Chander Sharma
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note: – The principal rules were published in the official Gazette of Himachal Pradesh on 29th June, 2017, vide notification No. EXN-F(10)-13/2017 dated 27th June, 2018 and last amended vide notification No. 12/2018-State Tax, dated 22nd March, 2018, published in the Official Gazette of Himachal Pradesh on 24th March, 2018 vide number EXN-F(10)-14/2018, dated 22nd March, 2018 .
No

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Supreme Court orders Monitoring Committee to enable lessee's input tax credit claims on e-auctioned minerals under CGST Act 2017.
Case-Laws
GST
Input tax credit – GST payable on sale value of

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E way Bill
Query (Issue) Started By: – MohanLal tiwari Dated:- 26-3-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
As per notification no 15 /18 dated 23/3/18, E-will is going to be implemented from 1st April again when most of trades are having issue of transport for dispatch of goods of March and other hand pressure of achieving turn over target due to year end closing.
Kindly advise how to generate e-way bill later for the invoices issued on 30/31 March'18.
In addition, there were materials of part load lying in transport godown which are dispatched by trades on or before 31st March but physically moved from transport godown after 1st April.
Reply By SANJEEV JADHAV:
The R

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allowed since Jan 18. so invoice dated 30/31st March you can generate eway bill. as regard goods lying with the transporter , you can update part A and let the transporter enter Part B detail and generate eway bill.
Reply By ashok amin:
The Reply:
Dear Mr Jadhav,
I think your reply was ok. But regarding the preparation of invoices during the physical dispatch of the goods, there is some ambiguity.You had replied that we can prepare invoice and make e-way bill on the later date. But, again you highlighted that the invoice should be prepared while there is physical movement of the goods. The querist is having a problem regarding the dispatch of materials of those invoice which has been prepared on 30/31.03.2018 and the e-way bill to that

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Tweets in GST
By: – Altamush Zafar
Goods and Services Tax – GST
Dated:- 26-3-2018

Following the discussions on my last article Confusions in GST Law: Part 1 with various people I feel that it is necessary to clarify certain concepts which might have become blurred after the implementation of GST and its roller-coaster ride till date.
The first thing is that there are certain hierarchies in the legal texts. The Supreme is the Constitution of the Country then comes the Act, after that the Rules and Notifications and the last is Circulars. Apart from these there are Judicial Pronouncements by various Courts.
As far as the Taxation is concerned the Act derives its power to levy tax from the Constitution. The Act cannot superse

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me.
The Rules are framed by the Government. Its purpose is to define how to carry out the provisions of the Act. The Government carries out various amendments in the Rules through Notifications from time to time. These two comes at the second level of hierarchy.
The circulars and orders are issued by the Department of Revenue and in case of GST more specifically the Tax Research Unit of CBEC (The Indirect Tax Wing of Department of Revenue). The circulars and orders are more clarificatory and procedural in nature. The Circulars and orders by CBEC are always subject to the Act and Rules.
The above mentioned Acts, Rules/Notifications, Circulars all have legal validity up to their extents. But now in GST regime there are certain information

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t queries asked by various stakeholders and formed a FAQ document which can be accessed on the CBEC's GST page. Many of the queries were concerning interpretation of Law. People have placed complete reliance on replies to such queries which is obviously not correct because all such FAQ documents whether by Government or any other Governmental or Professional bodies either ends or start with a very reassuring line – "The replies quoted are only for educational and guidance purposes and do not hold any legal validity".
The Government and various bodies themselves know that whatever these documents contain are just opinions even though based on the relevant laws. No taxpayer is bound by such replies. They should consider the opi

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Customs – Refund of IGST on Export – Extension of date of SB005 alternate mechanism cases & clarification in other cases
PUBLIC NOTICE No. 12/2018-Customs Dated:- 26-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE)
55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
Phone: 0866-2551261 Fax: 0866-2551156
C. No. VIII/09/01/2017-Cus.Tech.(PF-I)
Date: 26.03.2018
PUBLIC NOTICE No. 12/2018-Customs
Subject Regarding.
*****
Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.09/2018 – Cus

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7. Although the cases having SB005 error have now greatly reduced due to continuous outreach done by the Board and increased awareness amongst the trade, but some exporters have nevertheless, have committed errors in filing invoice details in shipping bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for SBS filed up to 31.12.2017, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
3. Further, representations have also been received from:
(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the

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ed to allow refund of IGST through an officer interface wherein the officer can verify and satisfy himself of the actual payment of IGST based on GST return information forwarded by GSTN. DG(Systems) shall open a physical interface for this purpose.
4. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https://www.icegate.gov.in/iceLogin/loginAction?) and approach the jurisdictional officer for rectification of errors referred at Para 3 above for expeditious disbursal of Refund.
5. Action to be taken in terms of the decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff.
(SUDHA KOKA)
COMMISSIONER
Circular, Trade Notice, Public N

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Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases
PUBLIC NOTICE No. 53/2018 Dated:- 26-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOMS HOUSE MUMBAI – 400 001.
F. No: S/16-Misc-54/2017-18 DBK
Date: 26.03.2018
PUBLIC NOTICE No. 53/2018
Sub:- Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases-reg.
CBEC vide Circular No.5/2018

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In Re : M/s. Popular Motor World (P) Ltd.
GST
2018 (7) TMI 1638 – AUTHORITY FOR ADVANCE RULING – KERALA – TMI
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
CT/779/18-C3
GST
Senthil Nathan S, IRS (Member, CGST) and N. Thulaseedharan Pillai, Member, SGST
ORDER
M/s. Popular Motor World (P) Ltd., Ernakulam, a company dealing in Motor vehicles and one of the authorised dealers for Hyundai motor cars for the State of Kerala, had preferred an application for Adva

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In Re : M/s. Epcos India Pvt. Ltd.
GST
2018 (7) TMI 1419 – AUTHORITY FOR ADVANCE RULINGS, HARYANA – 2018 (15) G. S. T. L. 117 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, HARYANA – AAR
Dated:- 26-3-2018
ADVANCE RULING NO. 2 (IN APPLICATION NO. 2)
GST
Ms. Sangeeta Karmakar, Member CGST And Mr. Vijay Kumar Singh, Member SGST
For The Applicant : Sh. Ashok Patil, GM, Sh. Rajeev Kumar, Officer Taxation And Sh. Rakesh Chatbar, C.A. (PoA)
RULING
BRIEF FACTS OF THE APPLICATION
1.1 M/s Epcos India Pvt. Ltd.. Plot No.32. Sector-5,HSIIDC Growth Center Bawal-123501,Rewari (Haryana) [hereinafter referred to as “the applicant”], is holding Goods and Services Tax Identification Number 06AAACI6950Q1Z2 and has filed an application dt.26.12.2017, form GST ARA-01, for advance ruling under Section 97 of the Central Goods and Services Act, 2017/Haryana Goods and Services Act, 2017.
1.2 The applicant has submitted that they have made an additional investment in manufacturing o

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t of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks'' attracting GST Rate of 12% (COST rate 6%, SGST rate 6%, IGST rate 12%) as mentioned under Serial No. 203 of Schedule lI of the Notification No. 1/2017 Central Tax (Rate) dated 28 June, 2017. Serial No. 203 of Schedule Il of the Notification No. 35/ST-2 dated 30th June, 2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 203 of Schedule II of the Notification So. 1/2017 Integrated Tax (Rate) dated 28 June 2017.
B. Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e.. whether it be detachable or non-detachable, when sold to the customers other than mobile handset manufacturers who does not use the same in manufacture of mobile handset, will qualify to be classified under heading-8507 having description.
“Electric accumulators, including separa

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03 of Schedule II of the respective notifications mentioned herein above under CGST Act. Haryana GST Act or IGST Act. However where the same is sold to the consumers who does not use it in manufacture mobile handset, would qualify to be classified under heading 8507 having description of “Electric accumulators, including separators therefor, whether or not rectangular (including square)'', attracting GST Rate of 28% (CGST rate 14%, SGST rate 14%, IGST rate 14%) as mentioned under Serial No. 139 of Schedule IV of the respective notifications mentioned herein above under CGST Act, Haryana GST Act or IGST Act.
1.6 In support of their contention, the applicant referred to GST Rate FAQ released in the CBEC website (http://www.cbec.gov.in/resources/htdocs-cbec/gst/GST-Rate%20FAQs%2027.072017%20 after% 20Fitment%20Committee.pdf, wherein under SI. No 20 against the question “What is the HSN code and GST rates for Battery for mobile handsets?”, it has been stated that “Battery for mobile hands

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ge that cellular phone cannot function without a battery. If that be so, the battery has to be considered as accessory, if not part/component, of cellular phone…”
1.9 (a) Based on the judgment state supra, the applicant has contended that Battery for mobile handsets whether the same is detachable/separable or non-detachable/non-separable from the mobile handset, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset, would qualify to be considered as a part of the mobile handsels and thus would attract GST Rate of 12% as mentioned under Serial No. 203 of Schedule II of the respective notifications mentioned herein above under CGST Act, Haryana GST Act or IGST Act: and
1.9.(b). Where the said Battery tor mobile handsets are sold to consumers/customers who do not use it in manufacture of mobile handset, would attract GST rate of 28% falling under HSN 8507 under Serial No. 139 of Schedule IV of the respective notifications mentioned

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ation No. 35/ST-2, dated 30th June, 2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 139 of Schedule IV of the Notification No. 1/2017 – Integrated Tax (Rate) dated 28 June 2017.
RECORDS OF PERSONAL HEARING – 2nd PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017
3. During the personal hearing held on 14.03.2018, the applicant reiterated the submission made vide their application dt,26.12.2017.
DISCUSSIONS AND FINDINGS OF THE AUTHORITY
4.1 The questions raised before the Authority for Advance Ruling, have been elaborated in para 4.1 and 4.2 above. The first aspect to be decided in the instant case is, as to under which of the chapter headings of the Customs Tariff Act, 1985. the said product “battery for mobile handsets'', which is lithium-ion battery would be covered. In the various notifications mentioned in para 4above, which prescribe the rates of CGST on the goods in question, following has been provided vide an explanation:
Explanation. – For the pur

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to headings providing a more general description. In the instant case, lithium-ion mobile phone batteries, prima facie, appears to be covered under the following headings.
8507
ELECTRIC ACCUMULATATORS, INCLUDING SEPARATORS TH OR NOT RECTANGULAR (INCLUDING SQUARE)
8507 60 00
Lithium -ion
8517
TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR OTHER WIRELESS NETWORKS: OTHER APPARATUS
FOR THE TRANSMISSION OR RECEPTION OF VICE, IMAGES OR OTHER * \T c INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527 OR
8517 12
Telephones for cellular networks or for other wireless networks:
8517 70
Parts:
8517 70 10
Populated, loaded or stuffed printed circuit boards
8517 70 90
Other
Out of the above two, sub-heading 85076000, meant for lithium-ion battery, is more specific classification for the product under consideration and heading 85177090 is a general h

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n the Tariff. It was further clarified that the term “parts, components and assemblies of automobiles includes items like batteries, brake assembly, tyres, tubes and flaps, IC engines, ball bearing etc. Thus, it is established that it is not necessary that a part is to be classified in the same heading, in which the main item is covered.
4.5 In the case of State of Punjab v. Nokia India Pvt. Ltd. [2015(315)ELT162(SC), the Hon'ble Apex Court ruled that part is that item without which the main item cannot be operated.
4.6 We also find force in the contentions raised by the applicant that a mobile phone cannot function, cannot be operated without a battery, whether the same is detachable/separable or not. Hence, mobile phone batteries qualify as part of mobile phone and accordingly, we answer the questions raised by the applicant, as under:
4.7 The next point to be decided is that whether “battery for mobile handset” can qualify- for GST under S.No.203 of Schedule II of the Notificatio

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detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks” attracting GST Rate of 12% (CGST rate 6%, SGST rate 6%, IGST rate 12%) as mentioned under Serial No. 203 of Schedule VI of the Notification No. 1/2017 Central Tax (Rate) dated 28 June, 2017, Serial No. 203 of Schedule II of the Notification No. 35/ST-2 dated 30th June,2017 issued under Haryana Goods and Services Tax Act, 2017 and Serial No. 203 of Schedule II of the Notification No. 1/2017 Integrated fax (Rate) dated 28 June 2017.
5.B. The product 'Battery for Mobile Handset', when sold to the customers other than mobile handset manufacturers who does not use the same in manufacture of mobile handset, will qualify to be classified under heading-8507 having description Electric accumulators, including separators t

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In Re : M/s Roulunds Braking India (Pvt.) Ltd.
GST
2018 (7) TMI 1332 – AUTHORITY FOR ADVANCE RULING – HARYANA – 2018 (15) G. S. T. L. 142 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – HARYANA – AAR
Dated:- 26-3-2018
Advance Ruling No. 3
GST
Sangeeta Karmakar (Member CGST) and Vijay Kumar Singh (Member SGST)
Present : Sh. Pradeep Tayal, Chartered Accountant (POA) for the Applicant
(ORDER OF ADVANCE RULING UNDER SECTION 98 OF CENTRAL GOODS & SERVICE TAX ACT, 2017 AND HARYANA GOODS & SERVICE TAX ACT, 2017)
Vijay Kumar Singh. (Member)
The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST.
Report of the Jurisdictional Officer
The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9%

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eep Tayal, C.A. (POA) accompanied by Smt. Suman Bansal, C.S. were present. The case was discussed and they were heard in detail. They had no arguments in contradiction to the report of the jurisdictional officer.
During discussions it was noticed that the applicant is a 100% EOU and manufactures 'Brake Pads' for motor vehicles which largely are exported out of India. These present had also produced several shipping bills pertaining to export of their goods during the financial year 2012-13 to 2014-15 where ITC HSN was initially mentioned as 6803 but on their subsequent request dated 17.02.2017, the office of Commissioner of Customs (Export), Tughlakabad, New Delhi, vide letter dated 19.01.2018 had allowed the HSN on these invoices to be corrected and changed to ITC HSN 8708-3000. Similar change was also allowed for correct classification of HSN from 8708-9900 to 8708-3000 in several shipping bills for the stated period. After thorough deliberations the decision was reserved on

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t of the applicant is a result of frictional material mounted on metal sheets.
Further the HSN heading 8708 classifies parts and accessories of motor vehicle of headings 8701 to 8705 which are in respect of Tractors (other than tractors of the type used on railway platforms), Motor vehicles for transport of 10 over more person, Motor cars and other Motor vehicles principally designed for the  transport of person (other than those of headings 8702), including station wagons and racing cars, Motor Vehicles for transport of goods and special purpose motor vehicles respectively.
It is further noted that vide notification no. 1/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time and the corresponding State tax notification no. 35/ST-2, dated 30.06.2017 as amended from time to time, the parts and accessories of motor vehicles of heading 8701 to 8705 (other than specified parts of tractors) as classifiable under HSN 8708 attract 14% CGST & 14% HGST totaling 28% GST.

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Online facility of GST RFD – 11 for acceptance of Letter of Undertaking as per G.S.T. Act
AC/Export Cell/W-208/2017-18/ 345-349 Dated:- 26-3-2018 Delhi SGST
GST – States
OFFICE OF THE SPECIAL COMMISSIONER, (KCS)
GOVT OF NCT OF DELHI: DEPTT. OF TRADE & TAXES: 8th FLOOR
VYAPAR BHAWAN I.P. ESTATE: NEW DELHI-110002.
F.NO. AC/Export Cell/W-208/2017-18/ 345-349   
Dated: 26-03-2018
CIRCULAR
The Department of Trade & Taxes, (KCS branch) Govt. of NCT of Delhi had been issuing Letter of Undertaking (LUT) to zero rated supplier in terms of notification no-37/2017- Central Tax dt 4/10/17 and circular no 8/8/2017- GST dt 4/10/17 of Ministry of Finance, Govt of India, Central Board of Excise & Custom and Circular No F.N.

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ter will be issued by proper officer as per format (Copy enclosed).
The GST Export cell of the department, created vide notification/circular No.F.IV/14/HR/T&T/Export cell /2017/6815-22 Dated 12-07-2017 shall case to function w.e.f. 27.03.2018. All applications is this regard will be received by the jurisdictional proper officer/Ward- Incharge of the Department.
This is issued with the prior approval of commissioner, (State Tax), Delhi.
(KAPIL SINGH)
SPECIAL COMMISSIONER (KCS)/
NODAL OFFICER (EXPORT)
=============
Document 1
Office of the Assistant Commissioner (Ward-)
Department of Trade & Taxes
Govt. of NCT of Delhi
Floor, Vyapar Bhawan, I.P. Estate, New Delhi-110002
F.No./AC/W-/LUT/2017-18/
Dated:-
To
M/s
Address
Subject:-

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Last date for filing of return in FORM GSTR-3B.
003/2018-GST Dated:- 26-3-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY TILE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM : : KAR BHAWAN
NOTIFICATION No. 3/2018-GST
The 26th March, 2018
No.CT/GST-14/2017/97.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the s

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In Re : M/s Synthite Industries Ltd., Ernakulam
GST
2018 (4) TMI 583 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 395 (A. A. R. – GST), [2018] 2 GSTL (AAR) 49 (AAR)
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
Application dated 29. 01. 2018 – CT/2275/18-C3
GST
Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST
ORDER
M/s. Synthite Industries Ltd, Synthite Valley, Kadayiruppu P O, Kolenchery, Ernakulam District, Kerala 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ.
2.  They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplying the goods ordered by the customer in USA. The supplier in China, based on the request of the applicant,

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ouse and this reduces the freight expenses and delay in delivery. These types of transactions are legally permitted and they have obtained necessary permission from Reserve Bank of India. The applicant wants to buy materials from a company in China in bulk and store it in the presidential warehouse in Netherlands for subsequent delivery to various customers in and around the country as small and medium lots based on demand. The material is not coming to India at any point. The Chinese supplier will invoice the applicant for which payment will be given in due Subsequently, the warehouse authorities will arrange split deliveries to their Various overseas customers as per their instructions. The applicant would issue invoice to the ultimate customers and collect the proceeds in foreign exchange.
4.  The applicant in his application dated 29.01.2018 has raised following issues for determination by the Authority;
1.  Whether on procuring goods from China, in a context where the

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dated 13.03.2018, the applicant has submitted that they are engaged in the manufacture and export of spice oils and oleoresins from India from 1972 and their annual turnover is more than Rs. 1500 crores. They have export trading house status granted by the Ministry of Commerce and Industry, Government of India. They mainly purchase spices such as pepper, ginger, cardamom, nutmeg, chillies, turmeric, etc as raw materials and extract them with solvents / chemicals to produce spice oleoresins. They are having manufacturing facilities at Kerala, Tami Nadu, Karnataka and Andhra Pradesh. The applicant submitted that around 80% of their turnover is from exports and the foreign customers place order for various products.
7.  The applicant also submitted copies of the purchase order issued by them to the Chinese supplier; the Invoice issued by the Chinese supplier; the Bill of Lading from China to USA and the invoice issued by the applicant to their customer in USA.
8.  On the basi

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upply of alcoholic liquor for human consumption, on the value determined under Section 15 of the Central Goods and Services Tax Act, and at such rates, not exceeding forty percent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person;
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of Section 3 of the Customs Tariff Act, 1975, on the value determined under the said Act at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962.
10.  The Customs Tariff Act, 1975 was amended by The Taxation Laws Amendment Act, 2017 by introducing sub-section (7) in Section 3 of the Customs Tariff Act, 1975 with effect from 01.07.2017 to enable collection of integrated tax  on the goods imported. The relevant provisions of the amended Section 3 of the Customs

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62 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess Referred to in sub-section (9).
(12) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that Act.
The relevant provisions of the Customs Act, 1962 are reproduced below;
SECTION 12.: Dutiable goods. – (1) Except as otherwise provided in this Act, or any other law for the time being in force; duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act 1975, or any other law for the time being in force, on goods imported into, or exported from, India.

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goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry  inwards or the arrival, as the case may be.
(2) The provisions of this section shall not apply to baggage and goods imported by   post.
From a combined reading of the above provisions of the IGST Act, 2017, the Customs Tariff Act, 1975, and the Customs Act, 1962, it is evident that the integrated tax on goods imported into India shall be levied and collected at the point when duties of customs are levied on the said goods under Section 12 of the Customs Act, 1962 i.e.-on the date determined as per provisions of Section 15 of the Customs Act, 1962.
11.  When a question regarding the leviability of Integrated Goods and Services Tax [IGST] on High Sea Sales of imported goods and point of collection thereof was raised before the Central Board of. Excise and Customs [CBEC], the CBEC by Circular No. 33/2017-Customs dated 01.08.2017had clarified as follows;
Subject:

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imported goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e. when the import declarations are filed before the Customs authorities for the customs clearance purposes for the first time. Further, value addition accruing in each such high sea sale shall form part of the value on which IGST is collected at the time of clearance.
5. The above decision of the GST council is already e

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In Re: M/s. Caltech Polymers Pvt. Ltd.
GST
2018 (4) TMI 582 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 350 (A. A. R. – GST), [2018] 2 GSTL (AAR) 23 (AAR)
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
Application dated 30. 12. 2017 – CT/531/18-C3
GST
Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST
ORDER
M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act.
2.  The applicant is a Private Limited Company engaged in the manufacture and sale of footwear. It is submitted that they are providing canteen services exclusively for their employees. They are incurring the canteen running expenses and are recovering the

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d is recovered from the employees, as a deduction from their monthly salary, in proportion to the foods consumed by them.
f)  The company does not make any profit while recovering the cost of the food items, from the employees. Only the actual cost incurred for the food items is recovered from the employees.
4.  The company is of the opinion that this activity does not fall within the scope of 'supply', as the same is not in the course or furtherance of its business. The company is only facilitating the supply of food to the employees, which is a statutory requirement, and is recovering only the actual expenditure incurred in connection with the food supply, without making any profit.
5.  The company also referred to the Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 issued by the Government of India whereby services in relation to supply of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 was exempted u

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under the GST laws.
9.  The term “business” is defined in Section 2(17) of the GST Act, which reads like this:-
“business” includes:- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit:
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);…
From the plane reading of the definition of “business”, it can be safely concluded that the supply of food by the applicant to its employees would definitely come under clause (b) of Section 2(17) as a transaction incidental or ancillary to the main business.
10.  Schedule II to the GST Act describes the activities to be treated as supply of goods or supply of services. As per clause 6 of the Schedule, the following composite supply is declared as supply of service.
“supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article fo

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t;
(b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government:
Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply.
Since the applicant recovers the cost of food from its employees, there is consideration as defined in Section 2(31) of the GST Act, 2017.
12. In the light of the aforesaid circumstances, we rule as under.
RULING
It is hereby clarified that recovery of food expenses from the employees for the canteen services provided by company would come under the definition of 'outward supply' as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of service unde

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In Re: Sri. N.C. Varghese, Thrissur
GST
2018 (4) TMI 581 – AUTHORITY FOR ADVANCE RULING – KERALA – 2018 (12) G. S. T. L. 386 (A. A. R. – GST), [2018] 2 GSTL (AAR) 50 (AAR)
AUTHORITY FOR ADVANCE RULING – KERALA – AAR
Dated:- 26-3-2018
Application dated 23. 02. 2018 – CT/3270/18-C3
GST
Senthil Nathan S, IRS Member GST and N. Thulaseedharan Pillai Member SGST
ORDER
Sri. N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Government of Kerala and

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e soft wood and cannot be used for construction purposes. It is generally used for the manufacture of packing cases and plywood substitutes, etc. after necessary processing.
4.  The applicant further argued that in the VAT period, since rubber wood is not useful for construction purposes, the Government of Kerala exempted the rubber trees/rubber wood from the purview of tax in order to give relief to the growers.
5.  The applicant, in his application dated 23-02-2018, has raised the following questions to be determined by the Authority for Advance Ruling.
“(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued by the GST

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es actionable claim, growing crops. grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of suppIy . In this case, under the contract of supply, growing crops – i.e., rubber trees are agreed to be severed before supply and hence, comes under the definition of 'goods'. Thus, standing rubber trees no longer remain as such. Therefore, it can only be treated as 'wood in rough form'.
8.  In GST, firewood is exempted as per HSN Code 4401. There is no differentiation between soft wood and hardwood in GST.
9.  In the light of the aforesaid circumstances, we rule as under.
RULING
It is hereby clarified that rate of tax on rubber wood in the aforesaid t

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THE UTTAR PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2018.
KA.NI.-487/XI-9(42)/17 Dated:- 26-3-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
No.KA.NI.-487/XI-9(42)/17-U.P.GST Rules-2017-Order-(120)-2018
Lucknow: Dated: March 26, 2018.
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2018
Short title and commencement
1.
(1) These Rules may be called the Uttar Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these ru

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:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1) Every registered 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 on the common portal and a unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered person, may furnish information 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 further that where

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ule, the expression “handicraft goods” has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P.Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST E

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EWB-01:
Provided that the registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is

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r a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one co

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art A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule

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r that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.
Explanation 1.-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 the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).
(11) The details of the e-way bill generated und

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State and Union territory.
(14) 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-motorized conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo 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 goods within such areas in the State for values not exceeding such amount as the Commissioner of State tax, in consultation with the Principal Chief Commissioner / Chief Commissioner of Central tax, may, subject to conditions that may be specified , notify;
(e) where the goods, other than de-oiled cake, being transported, as specified in the Schedule appended to notification No. KA.NI.-2-837/XI-9(47)/17-U.P.Act-1-2017-Order-(07)-2017 dated 30-06-2017 as amended time to time.
(f) where t

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4-10-2017 as amended from time to time;
(k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;
(l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;.
(m) where empty cargo containers are being transported; and.
(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55..
Explanation.- The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be.
ANNEXURE
[(See rule 138 (14)]
S. No.
Description of Goods
(1)
(2)
1.
Lique

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conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Id

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required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.”;
Amendment of rule 138C
6.
In the said rules for 138C, the following rule shall be substituted, namely:-
138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorde

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EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
FORM GST EWB-01
(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
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
Vehicle Number for Road
B.2
Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 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 nu

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Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union Territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union Territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoi

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tion 54(3)], the following shall be substituted, and be deemed to have been substituted with effect from 07-03-2018, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”;
Amendment in FORM GST RFD-01A
10.
In FORM GST RFD-01A, for the DECLARATION [second proviso to section 54(3)], the following shall be substituted, and be deemed to have been substituted with effect from 07-03-2018, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods o

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M/s. Poonam Grahnirman (P) Ltd. Versus The Assst. State Tax Officer, The Commissioner, State Goods And Service Tax Department And The State Of Kerala, Represented By The Secretary, Taxes Department, Trivandrum
GST
2018 (4) TMI 204 – KERALA HIGH COURT – 2018 (12) G. S. T. L. 6 (Ker.) , [2018] 2 GSTL 126 (Ker)
KERALA HIGH COURT – HC
Dated:- 26-3-2018
W. P. (C). No. 10147 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. E. P. Govindan And Smt. G. Deepa
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Goods belonging to the petitioner have been detained by the first respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services

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