Goods and Services Tax – Page 551

The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018

The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018
282/2018/4(120)/XXVII(8)/2018/CT-12 Dated:- 24-3-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
=============
Document 1
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In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to order the publication of the following English translation of the
Notification No 282-/2018/4(120)/XXVII(8)/2018/CT-12 dated 24 Marc

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hereinafter referred to as the Principal Rules), with effect
from the 07th day of March, 2018, in sub-rule (4), in clause (b), for
sub-clause (iii) set out in column-1, the following sub-clause set
out in column-2, shall be substituted, namely:-
Column-1
Existing sub-clause
(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
at the end of each of the six tax periods
during which the scheme is in operation
indicating therein the details of supplies of
such goods effected during the tax period.
Column-2
Hereby substituted sub-clause
(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 2018, or within such period
as extended by the Commissione

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d a
unique number will be generated on the said portal:
Provided that where goods are sent by a principal located in one State to a job worker
located in any other State, the e-way bill shall be generated by the principal irrespective of
the value of the consignment:
Provided further that where handicraft goods are transported from one State to
another by a person who has been exempted from the requirement of obtaining registration
under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person
irrespective of the value of the consignment.
Explanation 1. For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the Government of Uttarakhand Finance section-8, notification
No 801/2017/9(120)/XXVII(8)/2017 dated 12th October, 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

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ll of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over
to a transporter for transportation by road, the registered person shall furnish the
information relating to the transporter on the common portal and the e-way bill shall be
generated by the transporter on the said portal on the basis of the information furnished by
the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, the transporter, as the case may be may, at his
option, generate and carry the e-way bill even if the value of the consignment is less than
fifty thousand rupees:
Provided further that where the movement is caused by an 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 transpor

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he supplier, the recipient and the transporter on the
common portal.
(5)
Where the goods are transferred from one conveyance to another, the consigner or
the recipient, who has provided information in Part- A of the FORM GST EWB-01, or
the transporter shall, before such transfer and further movement of goods, update the details
of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten
kilometers within the State from the place of business of the transporter finally to the place
of business of the consignee, the details of conveyance may not be updated in the e-way
bill.
(5A) The 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 once t

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the basis of invoice or bill of supply or delivery challan, as the case may
be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the
common portal prior to the movement of goods:
Provided that where the goods to be transported are supplied through an e-commerce
operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-
commerce operator.
(8) The information furnished in Part A of FORM GST EWB-01 shall be made
available to the registered supplier on the common portal who may utilize the same for
furnishing details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier
or an unregistered recipient in FORM GST EWB-01, he 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

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that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of the e-way bill, the transporter may
generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Explanation. For the purposes of this rule, the “relevant date” shall mean the date on
which the e-way bill has been generated and the period of validity shall be counted from
the time at which the e-way bill has been generated and each day shall be counted as twenty-
four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-
01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-
01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall
communicate hi

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of such goods and within such areas in the State as the
Commissioner of State tax, in consultation with the Principal Chief Commissioner/
Chief Commissioner of Central tax may notify;
(e) where the goods, other than de-oiled cake, being transported are specified in the
Schedule appended to notification No.518/2017/9(120)/XXVII(8)/2017 dated 29th
June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply under Schedule III of
the Act.
–
Explanation. The facility of generation and cancellation of e-way bill may also be made
available through SMS.
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.
Keros

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n 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 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 the job worker, if re

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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 GSTEWB-
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 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 t

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ded also that where the goods are transported for a distance of upto fifty
kilometers within the State 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 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 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

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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
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 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 consignor or the consignee has not generated the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of goods carried in the
conveyance is more than fifty thousand rupees, t

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e 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 country, the goods have to be transported, as mentioned in column (2)
of the said Table:-
Sl.
Distance
Validity period
No.
(1)
(2)
(3)
1.
Upto 100 km.
One day in cases oth

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me 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 by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall
communicate his acceptance or rejection of the consig

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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 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, are specified in the
Schedule appended to Notification No. 518/2017/9(120)/XXVII(8)/2017 dated 29th
June, 2017 of Government of Uttarakhand Finance section-8 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
III of the Act;
(h) where the goods are being transportedââ¬â
(i) under customs bond from

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sported 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.
(1)
Description of Goods
(2)
Liquefied petroleum gas for supply to household and non
1.
domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal
4.
(Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other
ar

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Commissioner.
(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
(b) a copy of the e-way bill in physical form
or the e-way bill number in electronic form
or mapped to
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

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rge of the conveyance to
carry the following documents instead of
the e-way bill-
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 Identification Device
prior to the movement of goods.
(5) Notwithstanding anything contained in
clause (b) of sub-rule (1), where
circumstances so warrant, the 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 (a)tax invoice or bill of supply or bill of
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of
supply.
Amendment
Rule 138B
entry; or
(b) a delivery challan, where the goods are
transported for reasons other than by way of
supply.”;
in 5. For rule 138B of

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nd 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
readers where the e-way bill has been where the e-way bill has been mapped with
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 officer after
obtaining necessary approval of the
Commissioner or an officer authorised by
him in this behalf.
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

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ing transit at one place within
the State or in any other State, no further
physical verification of the said conveyance
shall be carried out again in the State, unless
a specific information relating to evasion of
tax is made available subsequently.
Amendment in 7.
Rule 138D
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 in any other State or Union
territory, no further physical verification of
the said conveyance shall be carried out
again in the State, unless a specific
information relating to evasion of tax is made
available subsequently.”;
For rule 138D of the “Principal Rules”,

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le 138)
E-Way Bill
A.1
A.2
GSTIN of Supplier
A.3
A.4
A.5
Place of Dispatch
GSTIN of
Recipient
Place of Delivery
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
Reason for
A.9
Transportation
PART-B
Vehicle Number
B.1
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 Numbe

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r 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 tax
Cess
Penalty payable
Integrated tax
Central tax
State tax
Cess
Details of Notice
Date
Number
Summary of findings
ÃÂ¨Â³ÃÂ¨Â§Ãâ¢ââ¬Å¾Ãâ¢ââ¬¡
E-Way Bill Number
Approximate Location
of detention
Period of detention
FORM GST EWB-04
(See rule138D)
Report of detention
Name of Officer in-
(if known)
charge
Date
Time
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
Date:
Details of Consignee (Shipped
Details of Recipient (Billed to)
to)
GSTIN

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med refund of the integrated tax paid on
supplies in respect of which refund is
claimed.
Signature
Name –
Designation Status
Column-2
Hereby substituted
“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 / Statusââ¬;
Amendment in 10. With effect from the 07th day of March, 2018, in FORM GST
FORM
GST
RFD-01A
RFD-01A of the “Principal Rules”, for the
DECLARATION[second proviso to section 54(3)], the
following DECLARATION shall be substituted, namely:-
Column-1
Existing
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 ha

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Last date for filling of return in FORM GSTR-3B.

Last date for filling of return in FORM GSTR-3B.
FA-3-12/2018-1-V-(34) Dated:- 24-3-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 24th March 2018
No. FA-3-12/2018-1-V-(34).-In exercise of the powers conferred by Section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 Of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Madhya 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 specified in column (2) of the Table below shall be furnished el

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The Madhya Pradesh Goods and Services Tax Rules, 2017

The Madhya Pradesh Goods and Services Tax Rules, 2017
FA-3-13/2018-1-V-(35) Dated:- 24-3-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 24th March 2018
No. FA-3-13/2018-1-V-(35).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby, makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
1. 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 Madhya Pradesh Goods and Services Tax Rules, 2017,

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where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) 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;
(iii) 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;
(iv) 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 in

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Third Amendment Rules 2018: Key Updates to Central GST Rules 2017 for Improved Compliance and Efficiency.

Third Amendment Rules 2018: Key Updates to Central GST Rules 2017 for Improved Compliance and Efficiency.
Notifications
GST
Amending the CGST Rules, 2017(Third Amendment Rules, 2018) – Notifi

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Reverse charge mechanism

Reverse charge mechanism
Query (Issue) Started By: – Vishal mandaviya Dated:- 23-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Reverse charge
Lets start with an example of person doing trading of cotton.
For example Mr. A is cotton trader. He has GST number.
Lets say this is July 2017 and Mr. A purchase some amount of cotton from farmers (i e. Unregistered dealer). He buys a cotton worth of ₹ 1 Crore and sale it.
Now for GST he will need to pay 5 lakh for sales and 5 lakh as a reverse charge. So he pays total 10lakh of GST into which 5 lakh will be saved as an ITC.
Now the next month i.e. August.
This time Mr. A purchase cotton worth of 20lakhs and sell it.
Now this time he will pay 1

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der tax bracket and thereby increase in revenue to the govt. however this provision has been suspended upto 30th June 2018 as decided in the gst council meeting held on 10.03.2018.
first you pay 5lacs of reverse charge on say 17th of next month and let it get reflected in gst credit ledger of gstn. then while making payment of 5 lacs on sales then you will be claim set of the tax paid under reverse . by this way your money will not be blocked. the said method is within law as the provision states that credit can be taken in the same month.
Reply By Vishal mandaviya:
The Reply:
Dear Sir,
Thanks for your kind reply.
I have ITC of ₹ 8lakhs right now. Now how can I claim it back?
Reply By gstwithtmi tmi:
The Reply:
The tax you ar

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Transporters Temporarily Exempt from Generating E-Way Bills if Consignor or Consignee Fails to Do So.

Transporters Temporarily Exempt from Generating E-Way Bills if Consignor or Consignee Fails to Do So.
Notifications
GST
E-Way Bill Rules shall come into force w.e.f. 1.4.2018 – However, where

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The due dates for filing FORM GSTR-3B have been extended for the months of April to June 2018.

The due dates for filing FORM GSTR-3B have been extended for the months of April to June 2018.
Notifications
GST
Due dates for filing FORM GSTR-3B further extended for the months of April to

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GST Reverse Charge Exemption Extended u/s 5(4) Until June 30, 2018.

GST Reverse Charge Exemption Extended u/s 5(4) Until June 30, 2018.
Notifications
GST
Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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Goods & Services Tax (GST) collections

Goods & Services Tax (GST) collections
GST
Dated:- 23-3-2018

The month-wise consolidated figures of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government since July 1, 2017 is as under:
(Amount in Rs. Crores)
Month
Collection
August, 2017
93,590
September, 2017
93,029
October, 2017
95,132
November, 2017
85,931
December, 2017
83,716
January, 2018
88,929
The GST collections have increased in the months of Jan. 2018 in comparison to previous two months.
The summary of returns filed for the month of January, 2018 is detailed below:
Taxpayers required to file Return (Other than composition Taxpayers)
GS

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Exemption of Excise on Ethanol from Local Vandor

Exemption of Excise on Ethanol from Local Vandor
Query (Issue) Started By: – SURESH PATEL Dated:- 23-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Our unit is Established IN SEZ, & We are manufacturer of API Bulk drug, and its a new unit and first time going to purchase Ethanol from local vendor for manufacturing API and using as raw material.
The questing is, is there Imposed Excised duty? if exmpted, which section or rule or any notif

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time of dispatch

time of dispatch
Query (Issue) Started By: – MUNIRAJ SRINIVASAN Dated:- 23-3-2018 Last Reply Date:- 9-4-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Sir,
My client has raised Tax invoice before 31st Mach 2018 but material has to dispatch after ist April 2018 what is legal provision for this transaction
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per rule 46 (b) of CGST Rules, 2017 an invoice issued by a taxable person has to have a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
Therefore

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rds to time of supply of goods and issuance of Invoice, the experts are invited to comment after considering the following
Time of supply of goods
As per section 31 of the CGST Act, 2017 an invoice for supply of goods needs to be issued before or at the time of removal of goods for supply to the recipient where the supply involves movement of goods. However, in other cases, invoice needs to be issued before or at the time of delivery of goods or making available goods to the recipient.
Supply of goods shall be earliest of the following dates:-
* Date of issue of invoice by the supplier. If invoice is not issued, then the last date on which supplier is legally bound to issue the invoice with respect to the supply.
* Date on which supp

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Extension of IGST and Compensation Cess Exemption for Advance Authorisation and EPCG Scheme Until October 1, 2018.

Extension of IGST and Compensation Cess Exemption for Advance Authorisation and EPCG Scheme Until October 1, 2018.
Notifications
DGFT
Amendments to Foreign Trade Policy 2015-2020 – Extension

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AGGREGATE TURNOVER and turnover in state

AGGREGATE TURNOVER and turnover in state
Query (Issue) Started By: – Ravikumar Doddi Dated:- 23-3-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
Does aggregate turnover includes exempted turnover to take registration or any changes to the definition of aggregate turnover and also any changes to turnover in state
Reply By KASTURI SETHI:
The Reply:
For the purpose of obtaining registration under GST, aggregate turnover includes exempt sup

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GST AND FINANCIAL YEAR 2017-18

GST AND FINANCIAL YEAR 2017-18
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-3-2018

The first financial year of GST regime is coming to an end next week on 31.03.2018. This is also the year of transition or migration of old indirect tax regime (VAT, Service Tax, Central Excise and other taxes) into goods and services tax regime (GST).
Accordingly, the current financial year 2017-18 is crucial for transitional events as well as carry forward of balances including input tax credit and various compliances which may have ramifications and monetary impact in future for tax payers.
Here are few events which ought to be verified, documented and suitable action taken:
* Re-check all due dates and compliances

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ssued as may be required. Defective invoices be rectified before year end. This is more important in case of Government contracts and continuous supply cases.
* The correctness of input tax credit and transitional credit may be ascertained by way of an independent or internal supervisory due diligence. If required, credit reversal may be done.
* Any adjustments in accounts, invoices etc can be done now before 31st March, 2018 so that all balances are correctly carried forward and books of accounts are clean of any past error / adjustment w.e.f. 1.4.2018.
* Proper inter-account / ledger reconciliations may be done.
* Verification and valuation of closing stock as on 31.03.2018 ought to be done
* Taxpayers should also ensure complia

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Anti-Profiteering in Goods and Service Tax

Anti-Profiteering in Goods and Service Tax
By: – Mallikarjuna Gupta
Goods and Services Tax – GST
Dated:- 23-3-2018

Goods and Service Tax is implemented in India from 1st July 2017 and the major feature or the advantage of GST is the availability of seamless credit of taxes across the supply chain and rationalization of the tax rates. To ensure that the trade and industry passes the same to the end consumer, the Government has introduced the Anti-Profiteering provision wide section 171 of the CGST Act 2017. As per Section 171, sub-section (1) “Any reduction in the 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.”.
In the erstwhile tax regime, input tax credit was not available for all the taxpayers for all the taxes like Central Excise taxes input tax credit was not available to a distributor or a retail trader and similarly Service Tax input credit was not a

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ven in Sub-section 3 of Section 140 of the CGST Act 2017.
Profit is the reward for the risk undertaken by the entrepreneur and it is legitimate but antiprofiteering is unjust enrichment of customers benefits. Anti-profiteering is not a new concept in India or across the globe, it is time-tested and implemented across the globe at one point in time and in India also we had similar provisions in the state of West Bengal. We have taken a clue from various countries which have implemented GST / VAT Across the globe and based on that Anti-profiteering provisions are given in the law. There are various models followed governments across the globe and the two major ones are
* Net Profit Method – implemented and followed in Malaysia, in this model the net profit percentage is frozen pre-rollout of GST and the same is maintained post-rollout. This ensured that the input tax credit benefit is passed on to the end consumer.
Unit Price Method – implemented and followed in Australia and in th

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ry. To address such cases there is no provision in the law. A similar provision is there in the Australian anti-profiteering where prices can be escalated by 10% to factor such cases.
A few days back there were bills which were going viral in the social media that the prices have been jacked in spite of the reduction in the tax rates, this can be amounted to anti-profiteering by many in the public domain, the real fact will be known only after the investigation are completed by the concerned authorities.
To ensure that the trade and industry pass the benefits of reduction of tax rates as well as the additional input tax credit benfit, the government has notified the Anti-Profiteering Rules in Chapter XV from Rule 122 to 137 of the CGST Rules 2017. The government has also released a form for filing of the complaint. Though the form is released for the filing of the complaint, it is very complex and the common man cannot file it as it asks for the breakup of the taxes under Central Ex

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e complaint is forward to the Director General of Safeguards for conducting a proper investingtion and the confirm the same. The complaint has to be investigated by the Director General of Safe Gaurds within a period of three months and if addiontal time is required, the same has to be extened by the Stannding Committee for another period of maximum three months.
Once the investigation is completed by the Director General of Safeguards, the report is forward to the National Anit-Profiteering Authority (NAPA). The NAPA consists of 5 members, one of them is the Chairman and the other four are Technical Members. NAPA has to conclude on the complaint received from the Director General of Safeguards within a period of three months from the date of receipt of the report.
The NAPA will give an opportunity to for both the parties for hearing and after that it confirms the benefit is not passed on, the order is issued with any of the following recommendations
* the reduction of the prices

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or have a separate model which suits our diversity. Here are few points which can be considered by the government again
* Have dual MRP method of prices one pre-GST and another Post GST, as this will give more transparency to the consumers. Similar case for tax rate reductions.
* For the benefit of the trade and industry, there should be a provision for including the price increases also which are beyond the control of the trade and industry.
* The government can also monitor the same with the transaction data it has from the monthly returns filed under GST for the price comparison.
* The industry should also maintain the proper information for support of the price determined by them and should be reviewed from time to time considering the tax rates impact.
It is really a herculean task but not an impossible task to determine the reduction of the cost on account of additional ITC in the supply chain, reduction of taxes and taxes subsumed in GST. Many of the taxpayers are of th

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H as he sees the price is being reduced and also following the compliance even though he is using the brand I for a long time. The loyalty of the customer shifts from the brand I to brand H of company A Ltd.
This is one of the products I have seen in the departmental store for the reduction of the GST, this is how this company is publicizing the price reduction.
It is a known fact that cost of acquisition the customer is very high and retaining the customer is also high. Here the cost benefit analysis is also not required as it is a statutory obligation and also as part of the corporate governance it has to adhered.
Anti-profiteering is not to be seen as anti-business but it can be used as a tool to improve the market share and profitability on account of volumes and lesser spend on the marketing costs. This benefit is available only for the corporates who act proactively and the early adopters.
Industry should follow these points to avoid receipt of notices from director general o

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CRUST FOOD COMPANY Versus ASSISTANT COMMISSIONER OF CENTRAL GST (DIVISION VI)

CRUST FOOD COMPANY Versus ASSISTANT COMMISSIONER OF CENTRAL GST (DIVISION VI)
Service Tax
2018 (8) TMI 1323 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 519 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 23-3-2018
R/SPECIAL CIVIL APPLICATION NO. 4316 of 2018
Service Tax
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Petitioner : Mr Virat G Popat (3710)
For The Petitioner : Tirth N Bhatt (8487)
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. RULE. Learned AGP Mr. Chintan Dave, who has been served with an advance copy, waives rule at our request. Since the issue involved is very small, we propose to dispose of this petition at this very stage.
2. The petitioner has challenged an order dated 09.01.2018 passed

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ncial years 2014-15 till September 2016, the exemption was totally ignored. As a result of this, sizeable amount of restaurant income was added to the taxable value of the petitioner's turn over.
4. The Adjudicating authority, by the impugned order, rejected such an application. He noted the statutory provision enabling the competent authority to rectify his own order subject to certain conditions. He was however, of the opinion that this is not a case for exercising such powers of rectification. According to him, a mistake can be rectified only if it is apparent from the record. His observations were as under:
” It can be seen from the above provision, if the matter has been considered and decided in any proceeding by way of appeal

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t to a back door entry, to circumvent the provisions of law under section 85. That is to say, that, if an appeal is not filed within time under section 85, the opportunity to reopen the assessment cannot be read into provisions of section 74.”
5. Perusal of the above portion would show that the application of the petitioner was rejected on two grounds. Firstly, that there was no error apparent on the face of the record which could be rectified and secondly, entertaining such an application for rectification would circumvent the limitation period in case of a person who had missed the bus of filing of appeal. The Assistant Commissioner has not stated why according to him what the petitioner pointed out was not an apparent error. Secondly,

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M/s Excel Infocom Pvt. Ltd. Versus CGST & C. Ex., Kolkata North

M/s Excel Infocom Pvt. Ltd. Versus CGST & C. Ex., Kolkata North
Service Tax
2018 (7) TMI 332 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 23-3-2018
S.T. Appeal No.75416/18 – FO/75979/2018
Service Tax
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri Sunil Modi, FCA for the Appellant (s)
Shri D. Haldar, Asstt. Commr. (A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary:
This appeal has been filed by the Appellant against the impugned Order-in-Appeal No.194/ST-I/KOL/2017 dated 18.08.17 passed by Commr. of Central Excise (Appeals), CGST & C.Ex., Kolkata.
2. Briefly stated the facts of the case are that the appellant is registered with the service tax authorities for providing maintenance or repair service. A show c

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nded that they had paid the interest and the penalty and therefore, as per section 73(4A) of the Finance Act, 1994 there is no requirement of issuance of Show Cause Notice. On perusal of the adjudication order, we find that the adjudicating authority had examined the payment of tax at length. It has also examined the ST-3 returns of the disputed period. There is a dispute on availment and utilisation of cenvat credit on the basis of the closing balance of cenvat credit in the year 2010-11 and the subsequent period. The adjudicating authority had given the detailed figures of the said period in the adjudication order and observed that the appellant has paid the service tax along with interest and the penalty of 25% of service tax payable the

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Notified Returns – Furnishing Of – Extension Of Time Limit For Filing Form Gstr-3b.

Notified Returns – Furnishing Of – Extension Of Time Limit For Filing Form Gstr-3b.
NO.16/2018-STATE TAX Dated:- 23-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION NO.16/2018-STATE TAX [NO.04/2018-C.T./GST],
Howrah, DATED 23-3-2018
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (5) of rule 61 of the West Bengal 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

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Last date for filling of return in FORM GSTR-3B

Last date for filling of return in FORM GSTR-3B
16 /2018 — State Tax Dated:- 23-3-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 16 /2018 – State Tax
Naya Raipur, 23rd March, 2018
No. F-10- 15/2017/CT/V (30) – In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Chhattisgarh 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

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Amending the SGST Rules, 2017(Third Amendment Rules, 2018).

Amending the SGST Rules, 2017(Third Amendment Rules, 2018).
F-10- 15 /2017/CT/V (28) Dated:- 23-3-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 14/2018 – State Tax
Naya Raipur, 23rd March, 2018
No. F-10- 15 /2017/CT/V (28) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save a

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to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.";
(ii) 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;
(iii) 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 17

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ty of votes, the Chairman shall have the second or casting vote.",
(v) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: –
"c. any other person alleging, under sub-rule (l) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.",
(vi), 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 go

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In Re: M/s. Aditya Birla Retail Ltd.

In Re: M/s. Aditya Birla Retail Ltd.
GST
2018 (5) TMI 700 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (12) G. S. T. L. 403 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – AAR
Dated:- 23-3-2018
GST-ARA-13/2017/B-16
GST
B.V. BORHADE AND PANKAJ KUMAR (MEMBER)
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-13/2017/B-16

Mumbai, dt. 23/03/2018
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Aditya Birla Retail Limited, the applicant, seeking an advance ruling in respect of the following questions:
1. Whether the subject goods, proposed to be sold under Stream 1 (refer Annexure I), where the package of the subject goods would merely have a declaration mentioning the name and re

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;not bearing a brand name', and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications?
3. Whether the declarations made on the package, by inter alia using common/generic terms viz,. 'value' 'Daily', 'Superior' and 'Choice', for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preference can be constructed to be a 'brand name' for the purpose of the Exemption Notifications?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act

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tively to as 'More trademarks'), which are registered trademarks (in the name of the Applicant) under the Trade Marks Act, 1999 ('the Trade Marks Act'). Further, the packaging of the subject goods also bears the 'Aditya Birla ' logo which is the registered trademark of Aditya Birla Management Corporation Pvt. Limited, under the Trade Marks Act, which trademark has been licensed to the Applicant for specified purposes.
3. The subject goods are either processed and packed 'in-house' by the Applicant (Stream l) or are procured in processed and packed form from third party vendors (Stream 2). The modus operand/ followed by the Applicant in respect of the said transaction streams, and, the nature of details disclosed on the packaging of the subject goods under such streams is as follows:
(i) Stream 1- Subject goods processed and packed in-house by the Applicant:
The Applicant procures unprocessed food products from various vendors and undertakes processing

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ores,
The list of subject goods which are sold under Stream 2 is enclosed as Exhibit C.
The package of subject goods sold by the Applicant under Stream 2 inter alia bears the name of the manufacturers the declaration 'Marketed By – Adirya Birla Retail Limited' and the registered trademarks viz. 'More trademarks' and the 'Aditya Birla' logo. A sample package thereof is enclosed as Exhibit D.
It is relevant to note that some of the subject goods are sold by the Applicant in different quality variants, determined based on various parameters including the quality or size of grains or seeds, nature of processing undertaken, nutritional content, sourcing, etc. It therefore becomes essential for the Applicant to have appropriate disclosures on the package of such subject goods so as to enable the customers to identify and buy products based on their requirements, budget and preferences. Therefore, in respect of such subject goods, under both streams, the package also be

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2017 (CGST Rate Notification'), and, corresponding entries under Schedule 1 to Notification No. 1/2017-lntergrated (Serial no. 46, 48, 51, 53) tax, dated 28th June 2017 ('IGST Rate Notification') and under Schedule 1 to Notification No. 1/2017-State tax, dated 29th June 2017 ('SGST Rate Notification'), the supply of subject goods, When put up in unit containers and infer alia bearing a 'registered brand name', attract GST at the rate of 5%. The Applicant, in respect of supply of the subject goods under either strems, is presently discharging GST at the rate of 5%.
6. It is relevant to note that the requirement to have specific declaration on the package of the subject goods, as regards its manufacturer, is a statutory requirement in terms of the Legal Metrology Act, 2009 read with the Legal Metrology (Packaged Commodity) Rules, 2011, and, the Food Safety and Standards Act, 2006 read with Food Safety and Standards (Packaging and Labelling) Regulations, 2011, th

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(1) No person shall manufacture, distribute, sell or expose for sale or dispatch or deliver to any agent or broker for the purpose of sale, any packaged food products which are not marked and labelled in the manner as may be specified be regulations…'
Food Safety and Standards (Packaging and Labelling) Regulations, 2011
'Chapter-2- Packaging and Labelling
6. Name and complete address of the manufacturer-
(i) The name and complete address of the manufacturer and the manufacturing unit if these are located at different places and in case the manufacturer is not the packer or bottler, the name and complete address of the packing or bottling unit as the case may be shall be declared on every package of food.
7. The Applicant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely 'More trademarks ' and the 'Aditya Birla' logo. The proposed packa

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that it indicates that the product is of a standard quality,
The term 'Choice' with a corresponding statement that the said term is merely a quality indicator and that it Indicates that the product is of a premium quality.
– The term 'Superior ' with a corresponding statement that the said term is merely a quality indicator and that it indicates that the product is of a superior quality.
The sample artwork for the packages intended to be adopted for the subject goods to be sold under Stream 1 and Stream 2 are annexed herewith as Exhibit E and Exhibit F respectively.
8. Vide this Application, the Applicant is seeking an advance ruling on the question of applicability of certain Notifications in respect of the subject goods intended to be sold by the Applicant in the proposed packaging, which issue is more particularly described in Annexure Il hereto.
Annexure II – STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RES

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al Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
65.
1001
Wheat and meslin
other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is av

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ity of that person.
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country”
The range of cereals, pulses, etc. (subject goods), being supplied by the Applicant are covered under the various headings sub-headings of Chapter 10 to the First Schedule to the Customs Tariff Act, 1975. The said goods would be covered under different serial numbers of the Exemption Notifications. However, as the conditions for applicability of the exemption are similar for each of such serial numbers, for ease of reference and for brevity, Sr.No.65 of the CGST Notification i

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(a) above is satisfied.
1.6. As regards condition (b), as is evident from a plain reading of the provisions, the requirement of goods being 'put up in unit container and, 'bearing a registered brand name' or 'brand name on which an actionable claim or enforceable right in a court of law is available' would have to be cumulatively satisfied so as to exclude the corresponding goods from the purview of the exemption.
1.7. Accordingly, where any one of the stated conditions is not met, the goods would be eligible for the said exemption. For example, where the subject goods are put up in unit containers but do not bear a 'registered brand name' or a 'brand name on which an actionable claim or enforceable right in a court of law is available the same would fall within the purview of the Exemption Notifications.
1.8. In Applicant's case, under both Stream 1 and Stream 2, the subject goods would be put up in a unit container. The Applicant would be eligible f

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a brand name on which an actionable claim or enforceable right in a court of law is available In terms of the CGST Notification, where the goods bear a brand name on which an actionable claim or an enforceable right is available in the court of law, the Applicant can file an affidavit with the jurisdictional commissioner of Central tax to the effect that it IS voluntarily foregoing its actionable claim or enforceable right on such brand name, and is claiming exemption. However, under the present Application, the question merely being examined is whether the said goods bear a 'brand name ' in respect of which an actionable claim or an enforceable right is available under the court of law.
1.11. On plain reading of the aforesaid provision, it is evident that bearing a brand name IS a pre-requisite to the subsequent determination of whether 'an actionable claim or enforceable right in a court of law is available' in respect of such brand name. Where the subject goods do n

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re mention of the name of the manufacturer would not constitute a brand name as the customer would obviously not identify the goods with the name of the manufacturer. The above can be further explained by way of the following illustrations:
(i) The products 'noodles' is manufactured and sold by Nestle India Limited, under the brand name 'Maggie'. It is well known that the customers identify the brand name 'Maggie 'with the product noodles and not the name of the Company, manufacturing and selling it. It is the brand name 'Maggie' that indicates a connection in the course of trade between the goods and the person using such name.
(ii) The product 'Milk Chocolate' is manufactured and sold by Mondelez India Foods Private Limited, under the brand name 'Cadbury Dairy Milk'. It is evident that the brand name indicating a connection in the course of trade between the product, namely 'Milk Chocolate' is 'Cadbury Dairy Milk' and not

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de the name of the manufacturer printed on the package in terms of a legal requirement. The relevant entry to the First Schedule to the Central Excise Tariff Act, 1985, which was under consideration is as follows:
Heading No.
Sub-heading No.
Description of goods
Rate of duty
(1)
(2)
(3)
(4)
20.01

Preparations of vegetables, fruit, nuts or other parts of plants including jams, fruit jelles, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices and vegetables juices, whether or not containing added sugar or other sweetening matter.

2001.10
-Put up in unit container and bearing name
8%

2001 90
-Other
-Nil
As regards this case, it is relevant to note the following:
-The issue under consideration was the the classification of goods under sub-heading 2001.10 Of Chapter 20 of the Central Excise Tariff (where the conditions required to be fulfilled were, (i) that the product must be put up in unit containers, and (ii)

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lude the name of the manufacturer which was printed on the products.
– In the above context, the Hon'ble Supreme Court on the issue as to whether the name of the manufacture can be considered to be a 'brand name' held as follows:
“Under 'he Standard Weights and Measures (Packers Commodities) Act, 1977 every packet is required hear thereon or on label squarely affixed thereto a definite, plain and conspicuous declarations as to, inter alia, the name and address of the manufacturer (see Rule 6 & 10). In other words, unit container would have to bear the name of the manufacturer. If the name of the manufacturer were to be a brand name then this would mean, that there would be no unbranded unit container at all in law and distinctiveness of T.H. 2001.10 would be meaningless.
9. Furthermore the definition of the words 'brand name' shows that it has to be a name or a monograms which is used in relation to a particular product and which establishes a connection between the

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ote of the definition provided to the phrase 'brand name' (which is similar to meaning provided to the phrase under the Exemption Notifications), and the decision in the case of Tarai Foods (supra), upheld the decision of the Hon'ble Tribunal in the assessee's own case, CCEx vs Pepsi Foods Ltd., [2003 (156) EET. 1013 (Tri. – Del.)]' and in the case of Nirula and company Pvt. Ltd. vs CCEx [2005 (186) E.L.T. 412 (Tri. – Del.)], stating that mere printing of the name of the company on unit container does not make the package branded, unless brand itself is printed specifically.
It is well settled that in terms of Article 141 of the Constitution of India, the law laid down by the Hon'ble Supreme Court is binding on all the Courts and authorities In the country. Accordingly, in terms of the above decisions of the Hon'ble Supreme Court, mere mention of the name and address of the manufacturer as per the requirement under the Subject Statutory Provisions, without actu

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xamining the scope of the definition of 'brand name' (which definition was similar to the definition adopted in the Exemption Notifications) held that since there is a statutory requirement that manufacturer's or packer's name and address should be indicated on the package of goods under the Standards of Weights & Measures Act, 1976 and Rules made thereunder, the indication of manufacturer' s name on the package would not render the goods as branded goods.
The relevant extract is as follows:
“if the Revenue's plea that indicating the manufacturer's name would amount, to affixing brand name is accepted, then all the goods containing manufacturer's name would be branded goods which highly illogical. In fact in respect of the packaged goods, there are statutory requirements that the manufacturer's or packer's name and address should be indicated on the packages of the goods under slandered of Weights & Measures Act, 1976 and the rules made thereunder. I

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8/2011-CV dated 21st June 2011, which was issued as regards levy of Excise duty on branded readymade garments, (where the definition of 'brand name' was similar to the definition applicable in the present case), it was clarified therein that the mere mention of the name of the tailor or manufacturer would not render the product as branded product.
1.15. Further, in terms of the generally followed practice in the industry wherein the goods are manufactured and packed by third party / job worker, the name and registered address of the manufacturer / packer is required to be declared on the packaging of such products in terms of the Subject Statutory Provisions. The declaration of such name of the manufacturer packer would not necessarily establish a connection in the course of trade between the goods and the person actually selling the goods (i.e. the principle on whose behalf the goods are manufactured). Therefore to proceed on the basis that the declaration or name of manufact

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reme Court in the case of Tarai Foods (Supra), the name of a company, which is its identity, cannot be construed to be a 'brand name', in view of the meaning provided to the phrase. It has to be something apart from the name of the company, which is appended to the product to establish a connection in the course or trade. Further, in the case of Pepsi Foods (supra), the Hon'ble Supreme Court has held that mere printing of the name of the company on unit container does not make the package branded, unless brand itself is printed specifically.
1.19, Accordingly, Where the declaration 'Marketed by Aditya Birla Retail Limited' is made onto the packaging of the products, without actually affixing the logo / brand of Aditya Birla Retail Limited, the same would not amount to branding of subject goods.
1.20. Reliance in the above regard is further placed on the following decisions:
(i) In the case of CCEx. vs West Bengal Chemical Industries Limited, [2006 (200) E.L.T. 68 (Tri. –

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a 'brand name'. The supply of subject goods would therefore attract GST at 'Nil' rate in terms of the relevant entries to the Exemption Notifications, as specifically highlighted under Exhibit G to this Application.
Question 111: (a) Whether the declarations made on the package, by inter alia using common/ generic terms viz. 'Value'. 'Choice' and 'Superior', for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences Can be construed to be a 'brand name' for the purpose of the Exemption Notifications?:
1.22. As stated, for some of the subject goods, the package would also bear a certain declaration by using common/generic words for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences. Such declarations made on the p

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service', shall not be registered. The definition of 'trademark' as provided in Section 2(zb) of the Trade Marks Act is broadly similar to the definition of the term 'brand name' under the Exemption Notifications to the extent it includes a mark or a name that indicates 'a connection m the course of trade between the goods or services, as the case may be, and some person having the right as proprietor to use the mark'. In view of the same, a name, which merely indicates quality parameters of the goods, should also not be construed to be a 'brand name'.
1.24. Accordingly, the declarations inter alia using common/ generic terms viz- 'Choice 'and Superior', for reflecting the quality of the subject goods, cannot be construed to be 'brand name ' for the purpose of the Exemption Notifications. The supply of subject goods would therefore attract GST at 'Nil' rate in terms of the relevant entries to the Exemption Notifications, as specifica

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ject goods proposed to be sold by the Applicant under Stream 2, where the package of the Subject goods would have a declaration mentioning the name and registered address of the manufacturer, in terms of the Subject Statutory Provisions as also the declaration 'Marketed by- Aditya Birla Retail Limited' can be considered as not bearing a brand name, and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications.
(iii) The declarations made on the package, by inter alia using common/ generic terms viz, 'Value Choice' and 'Superior' for the sole purpose of indicating the quality of the product/ variant of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences cannot be construed to be a 'brand name' for the purpose of the Exemption Notifications.
Exhibit A
1. List of subject goods which are sold under Stream I
Sr.No.
Brand Product description
HSN Code
1

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63010
72
5.
Brown Rice
Stream 1
10062000
70
6.
Barley
Stream 1 and 2
10082910 10082110
67
7.
Boiled Rice
Stream 1 and 2
10059000
70
8.
Brown Rice
Stream 1 and 2
10082930 10082130
70
9.
Maze
Stream 1 and 2
10063090
69
10.
Rice-Others
Stream 1 and 2
10019910
70
Submission dt.27.02.2018
2. Summary or submissions-
In the facts and circumstances of the present case. the name of the Applicant does not constitute 'brand name' defined in the Exemption Notifications-
* In terms of the definition of the term 'brand name', it can be a name, mark, etc. which necessarily establishes 'a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.' In Applicant's case, the subject goods are presently sold under the brand name 'More' from its 'More' Stores. However, from the 'More' stores, several similar products, manu

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d name of the Applicant (i.e. 'More' trademarks), it cannot be construed to be branded.
* There are several practical illustrations which would establish that a product is recognised in the market through its brand name and may not be directly associated or Identified with its manufacturer/brand owner. An illustrative list in this regard is enclosed as Annexure H. This supports the case of the Applicant, considering that the brand name vide which its products are recognised in the market are proposed to be removed from its packaging, and, its name, which would be mentioned in the proposed packages, is not identified with its product.
* Further, there would also be such illustrations where the product is identified with the name of the company. An illustrative list in this regard is enclosed as Annexure I. As evident, this strictly holds true in case where the product is eponymous to the manufacturer, which is not the case of the Applicant.
Other key submissions
Question

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ing the manufacturer's name would amount affixing brand name is accepted. then all the goods containing manufacturer's name would be branded goods which is highly illogical. In fact in respect of the packaged goods, there are statutory requirements that the manufacturer's packer's name and address should be indicated on the package of the goods under the standards of Weights & Measures Act, 1976 and the rules made thereunder'
(b) Construing name of the manufacturer as a brand name would render certain parts of the Exemption Notifications redundant-
* In terms of the Exemption Notifications, exemption is admissible for goods other than those put up in unit container and bearing a brand name, Further the term 'unit container' is defined to mean 'a package, whether large or small (for example. In, can, box, jar, bottle, bag or carton, drum. barrel, or canister) designed to hold a predetermine quantity or number, which is indicated on such package.'
* In terms of

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ct which is sold in packed form would be considered as branded. To this extent, the requirement that the product should bear a brand name would be rendered redundant, considering that a product sold in a unit container (and therefore being governed by FSSA and FSSA Regulations) would necessarily disclose the name of the manufacturer in every case.
* It is a settled law that the courts should always presume that the legislature inserted every part in a statute/ notification for a purpose and the legislature's intention is that every part of a statute should have effect and that a construction which results in redundancy of some part of a statute, must not be accepted. Reliance in this regard is placed on the decision of the Hon'ble Supreme Court in the case of Bansal Wire Industries Ltd vs State or U.P. [2011 (269) EL.T. 145 (S.C.)] wherein the Hon'ble Court laid down that it 'is a settled principle of law that the words used in the section, rule or notification should not

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ouse mark” and “Product mark” or “Brand name” has been clearly brought out by way of reference to the decision in Astra Pharmaceutical Pvt. Ltd. (supra). It is stated therein that “House mark” is used on all the product of the manufacturer and that it is usually a device or a form of emblem of words or both. It was also pointed out that for each product a separate mark known as a “Product mark” or “brand name” is used which is invariable a word or combination of word and letter or numeral by which the product is identified and asked for. In the book of “Law of Trade Marks” by K.C. Kaliasam and Ramu Vedaraman the distinction between “Product Mark” and 'House mark' has been beautifully delineated, which is as under: “It is possible that the proprietor may use serval trade marks in respect of his goods (known as Product mark), besides using a common mark in all his products to indicate the origin of the goods from the enterprise (known as 'House mark'). This practice is more predominant i

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Vs West Bengal Chemical Industries Limited, [2006 (200) E.L.T. 68 (Tri. – Kolkata)]- 'The Commissioner (Appeals) has also observed in the impugned Order that no consumer asks for Mother Dairy' when he or she wants to buy Mineral Water by referring to a specific brand – 'Aquafina' or 'Kinley' or Bisleri'. I also Mind that 'Mother Dairy' even if it is taken as a Brand Name, does not amount to a single product, which rather refers to a basket of products that include milk, butter, cheese, mineral water and what not. Taking into account the fact that the label clearly indicates that the product in question is marketed by Mother Dairy', it cannot be said that the brand name – 'Mother Dairy' – has been used.'
(b) Further, in terms of the said definition, brand name is used for the purpose of indicating 'a connection in the course of trade between such specified goods and some person using such name. Therefore, name of a company cannot be a brand name-
* T

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rtificate of the Trade Mark Registery states the brand name as 'Nirula's. Since the packages in question do not bear this brand name, there could be no doubt about identify the goods, that they do not bear a brand name'
Question 3
(a) Section 9 of the Trade Marks Act lays down that a trade mark which serves in trade to inter alia designate quality of the goods shall not be registered

(b) Further, generic terms, which only indicate quality of the product and are not, in any way, used in relation to specified goods or for indicating a relationship between the product and the person, cannot fall within the ambit of the term 'brand name'
(c) In terms of the decision of the Hon'ble Supreme Court in the case of Tarai Foods (Supra), 'brand name connotes such a mark, symbol, design or name which is unique to the particular manufacturer when used on particular product would establish a connection between the product and manufacturer. Therefore, generic words cannot be co

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egistered trade marks [Annexure V]. It is confirmed that disclosures proposed to be make in the packages do not pertain to any of Applicant's trademarks registered under the Trade Marks Act/Copyright Act, either before or after 15th May 2017.
Para 2(iv)- For being eligible for exemption under the Exemption Notifications, it is necessary that the Applicant forges the enforceable right/actionable claim available in respect of its name, which apparently would be mentioned in the proposed packaging. If such rights are not forgone, exemption would be inadmissible.
On a plain reading of GST Exemption Notifications, it is evident that bearing a brand name on the unit container is a pre-requisite to the subsequent determination of whether 'an actionable claim or enforceable right in a court of law is available' in respect of such brand name. As name of the person cannot be considered to be a brand name, such subsequent determination would not arise.
In terms of the decision of the H

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d with whether use of the words 'A Subsidiary of Grasim Industries Lld', by the manufacturer, can be construed to be a 'brand name'. To this extent, both the said decisions operate in different domains. It is a settled principle of law that a judicial decision is an authority for what it actually decides and not for what can be read into it by implication or by assigning an assumed intention to the judges-
* Bhavnagar University v. Palitana Sugar Mill (P) Ltd. (2003) 2 SCC 111- 'A decision, as is well known, is an authority for which it is decided and not what can logically be deduced therefrom. It is also well settled that a little difference in facts or additional facts may make a lot of difference in the precedential value of a decision. [See Ram Rakhi v. Union of India AIR 2002 Del 458 (db), Delhi Admn. (NCT of Delhi) v. Manohar Lal (2002) 7 SCC 222, Haryana Financial Corpn. v. Jagadmba Oil Mills (2002) 3 SCC 496 and Nalini Mahajan (Dr.) v. Director of Incom

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ext of a Central Excise Notification. For this reason, the Hon'ble Court, in its wisdom, cautioned that the interpretation adopted by it may not be applied as a thumb rule in all situations. The Hon'ble Court went on to state that mere mentioning of the name of the marketer may not be sufficient to render the product branded- 'Of course this being a Notification under the Excise Act, the connection must be such a nature that it reflects on the aspect of manufacture and deal with quality of the products. No hard and fast rule can he laid down however it is possible that words which merely indicate the party who is marketing the produce may not be sufficient. As we are not dealing such a case we do not express any opinion on this aspect. 'TO this extent the said decision is not applicable for determining Question 2.
* Reliance in this regard is also placed on the decision in the case of CCEx. vs Paul Aquomin & Foods (P) Ltd., [2009 (244) E.L.T. 278 (Tri. – Kolkata)],

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licant confirms that it would not be reflecting the said disclosures in the proposed packages, in terms of enclosed proposed packaging, which have also been separately filed by the Applicant vide its letter dated 27th February 2018.”
05. CONTENTION – AS PER THE CONCERNED OFFICER
The submission, as reproduced verbatim, could be seen thus-
“2. It is submitted at the outset that the applicant ought to have furnished all the relevant information and details in his application necessary to decide the issue. However scrutiny of the documents received has revealed that the applicant has not provided following information/details which are crucial for taking decision in the matter:-
i) Though the applicant has informed which details would not be given on the packaging, no clear and unequivocal information has been given in clear terms about the details which would be displayed on the packages. Moreover the applicant ought to have made available the samples of intended packaging to the resp

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ations.
iv) As detailed in Annexure-I to the Notification No. 2/2017 CT (rate) dated 28/6/2017 as amended, for foregoing an actionable claim or enforceable right on brand name the person undertaking packing of such goods which bears a brand name is required (i) to file an affidavit before the jurisdictional Commissioner that he is voluntarily foregoing his actionable claim or enforceable right on brand name (ii) and on each such unit container he has to declare these facts i.e. foregoing his actionable claim or enforceable right on brand name. On this back ground the applicant ought to have clarified whether he intends to forego such rights over the details proposed to be furnished on the packages i.e. his name/address. Though it has not been clearly mentioned yet it appears that name of the applicant is 'Aditya Birla Retail Limited'. Foregoing, any actionable claim on the said name of the applicant would mean that they allow any other person to unconditionally use their

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he packages of goods packed in unit container, without affixing any brand name/logo, can be considered as 'not bearing a 'brand name' and whether accordingly the applicant would be eligible for exemption from payment of GST in terms of relevant entries to Notification No.2/2017 CT (rate) dated 28/6/2017 as amended and corresponding entries under Notification No. 02/2017 Integrated Tax (rate) dated 28/6/2017 and Notification No.2/2017 State Tax (rate) dated 28/6/2017 (collectively referred to as 'the exemption Notifications')
ii) The attention is invited towards the Explanation appended to said Exemption Notifications where in meaning of the term 'brand name 'has been explained which even includes 'name' which is used in relation to specified goods for the purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name.
iii) The main contention of the applicant is that mere ment

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onnection between the product and that company, would be sufficient. It is not necessary that the name or the writing must always be a brand name or a trade name in the sense that it is normally understood 'A copy of said judgment dated 12-4-2005 delivered in case of Commissioner of Central Excise, Trichy V/s M/S Grasim Industries (2005 (183) E.L.T.123 (S.C.), is enclosed as Annexure 'A to these submissions.
v) The said judgment of dated 12-4-2005 has been delivered by the three member bench of the Hon'ble Supreme Court where as judgment of S.C. in case of Tarai Foods Limited V Meerut-II relied upon by the applicant, has been delivered by the two member Bench. As discussed by the applicant the decision of Hon'ble Supreme Court in case of CCEx. V Pepsi Foods Limited is based on the said decision of Supreme Court in case of Tarai Foods Limited V Meerut-II. The judgment in said case of CCEx. V Pepsi Foods Limited has also been delivered by the two members Bench of the Hon&#3

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are of the applicant. This also makes it clear that in case of the subject goods proposed to be processed and packed by the applicant himself also, besides statutory requirements, the applicant intends to derive the benefit of associating his name with subject gods by declaring his name as manufacturer on packages. This further strengthen the argument that the name of the applicant furnished on the packages, whether as a manufacturer or marketing concern, is used in course of trade to connect the subject goods with his name and therefore in both these cases, declaration of name on package would amount to use of brand name.
5. In view of the facts discussed in foregoing paragraphs, it is submitted that the name and address proposed to be furnished on the packages of goods by the applicant would amount to use of brand name and in turn he would not be entitled for the exemption under the Exemption Notifications as being claimed.
PRAYER
6. It is prayed that,
i) Since the applicant has

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reiterated the contention as made in the written submission. None was present on behalf of the concerned jurisdictional authority. However, a written submission has been tendered which has been reproduced above.
05. OBSERVATIONS
We have gone through the facts of the case. The issue before us is a future transaction of supply of goods by the applicant. The mechanism of supply as explained in the application is thus –
STREAM 1
* The applicant procures unprocessed food products from various vendors and undertakes processing and packing in its own units such processing would generally involve sorting, quality assessment. grading etc.
* The Subject goods would thereafter be sold by the applicant from its More Stores.
* The package of subject goods sold by the applicant under Stream 1 inter alia bears the name of the applicant as being the manufacturer and the registered trademarks viz. 'More trademarks' and the 'Aditya Birla' logo.
STREAM 2
* Subject goods are pr

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e following details:
* Subject goods sold under Stream 1:- The packaging would bear only details of the Applicant as the manufacturer, as mandated under the Subject Statutory Provisions.
* Subject goods sold under Stream 2:- The packaging would bear details of the manufacturer, as mandated under the Subject Statutory Provisions. and would have a declaration- 'Marketed by Aditya Birla Retail Limited'
* Under both the streams, for some of the subject goods, the package would also bear a certain declaration for the sole purpose indicating the quality variant of the product so as to enable the customers to identify and buy products based on there requirements, budget and preferences. In this regard, the Applicant intends to make the following indicative declarations on the product package by using common/ generic words-
* The term 'Value' with a corresponding statement that the said term is merely a quality indicator and that Indicates that the product is of a standard

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s.
* Common/ generic terms viz. 'Value', 'Choice' and 'Superior' for the sole purpose of indicating the quality of the product/ variant of the product would be used.
* In respect of Stream 1 [procuring unprocessed food products and undertaking processing (involving sorting, quality assessment, grading etc.) and packing in own units], the package would have the details of “Manufactured and packed by Aditya Birla Retail Limited”. It would also have the details of “Pkg. Material Mfg. by XXX”
* In respect of Stream 2 [procuring goods in processed and packed form in terms of the quality standards being sold], the package would have the details of “Manufactured and packed by XXX” the declaration 'Marketed By – Aditya Birla Retail Limited also have the details of “Pkg. Material Mfg. by XXX”
The applicant contends the applicability of certain entries of the Notification No.2/2017 – Integrated /Central / State Tax (Rate) dated 28th June 2017 with regard to the

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either as a manufacturer or as the one undertaking marketing, would not amount to bearing a brand name as such declarations are in keeping with the provisions of some statutes. Hence, the claim that the concerned entries in the Schedule of exempted goods would be applicable to the supplies made by the applicant. To ascertain the correctness of the claims, we would have a look as to what is meant by a 'brand name'. The very Notification No.2/2017-Integrated / Central / State Tax (Rate) dated 28th June 2017 (as amended from time to time) on which reliance has been placed has details thus –
* Explanation. –
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark w

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unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, in English and the local language, that

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rade description” under the Trade Marks Act, 1999 also means any description as to the identity of the manufacturer or of the person providing the services as can be seen below –
“(za) “trade description” means any description, statement or other indication direct or indirect
(i) as to the number, quantity, measure, gauge or weight of any goods or
(ii) as to the standard of quality of any goods or services according to a classification commonly used or recogntsed in the trade: or
(iii) as to fitness for the purpose, strength, performances or behaviour of any goods, being “drug” as defined in the Drugs and Cosmetics Act, 1940 or “food” as defined in the Prevention of food Adulteration act, 1954; or
(iv) as to the place or country in which or the time at which any goods or services were made, produced or provided as the case may be : or
(v) as to the name and address or other indication of the identity of the manufacturer or of the person providing the services or of the pers

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illion corporation, the Aditya Birla Group is in the League of Fortune 500. Anchored by an extraordinary force of over 120, 000 employees, belonging to 42 nationalities. Over 50 per cent of its revenues flow from its overseas operations spanning 35 countries.
The Aditya Birla Group has been ranked fourth in the world and first in Asia Pacific in the Top Companies for Leaders' study 2011, conducted by Aon Hewitt, Fortune Magazine and RBL (a strategic HR and leadership advisory firm). The Group has topped the Nielsen's Corporate Image Monitor 2014-15 and emerged as the 'No. 1 Corporate', the 'Best in Class', for the third consecutive year. . ..Among the most trusted business houses in India, Aditya Birla Group is well known for its corporate governance and financial management.
Our logo
The name Aditya Birla exemplifies integrity, quality, performance, perfection and above all character. Our logo is the symbolic reflection of these traits. It is the cornerstone

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d (ABRL) is the retail arm of Aditya Birla Group, a $43 billion corporation. The company ventured into food and grocery retail sectors in 2007 with the acquisition of Trinethru Super Retail and subsequently expanded its presence across the country under the brand 'more' with two formats – Supermarkets and Hypermarkets.
In keeping with our motto 'Quality 1st ABRL takes pride in being the first ever Indian food and grocery retailer to receive the FSMS (Food Safety Management System) certification. The company received this certification for ensuring that the manufacturing, storage, distribution and sale of food adheres to the highest quality standards. ABRL 's Re-Processing Centres are also FSMS certified. The Aditya Birla Science and Technology Centre in Taloja drives our quest for world-class quality through extensive research and development across food and non-food categories.
Through Clubmore and its comprehensive range of brands, including power brands – VOW, Feas

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durables and IT goods. Currently, there are 20 hypermarkets across the country.
Own Brands
more strives to delight customers through a wide range of brands that deliver high quality at attractive prices across ready-to-eat food, beverages, tea, staples, cereals, instant mixes, papad, pickles, apparel, footwear, household cleaning essentials, personal care and devotional products. The power brands – VOW, Kitchen's Promise and Feasters – deliver world-class quality to discerning consumers. All these brands are developed in-house.
In addition, our Own Brands across categories include Prarthana, More Choice, More Daily, More Life, Bluearth, Karinee, Kruff Incheels, TRU, Chatter Kids and Yo. ABRL aspires for our range of brands to be a customer's most preferred brand across product categories.
Clubmore
With the strength of around 20 million members, Clubmore has gone mobile. It leverages the power of marketing analytics to deliver meaningful and tailor-made offers to individual custome

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ng or combination of colours or any combination thereof:
It can be seen that a 'mark' includes a 'name'. Further, it also includes a combination of colours. In the present case, we see that the packaging for both the Streams would be using a combination of colours from the logo of the Aditya Birla Group. And we see that the name Aditya Birla also appears on the package. The name “Aditya Birla” is more than sufficient to establish an identity with the goods. The Hon. Supreme Court decision in CCE v. Grasim Industries Ltd. [CCE v. Grasim Industries Ltd., (2005) 4 SCC 194] has observed that the words 'any writing' in the definition of 'brand name' are wide enough to include the name of a company. Besides the goods under both the Streams would be available in the More Stores. It was confirmed during the hearing that these goods are not available in any other stores except the More Stores. It has been argued that along with these products, the More Stores also h

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t itself bear or be physically affixed with the brand or trade name. Such an interpretation would lead to absurd results in case of goods which are incapable of physically bearing brand names. For instance, the goods which, due to their very nature and structure, are incapable of bearing brand names, would always be deemed unbranded. Liquids, soft drinks, milk, dairy products, powders, edible products, gall. pepper, sweets, gaseous products, perfumes, deodorants, etc., to name u few, are either liquids, gases or amorphous/brittle solids, making it Impossible for the goods to be affixed with a brand name. In some situations, such an affixation may be impossible, in which case, it would be permissible for the specified good to continue being a branded good, as long as its environment conveys that it is branded. By environment we mean packaging and wrapping of the good, accessories it is served with, uniform of vendors, invoices, menu cards, hoardings and display boards of the outlet, fur

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on the facts and circumstances of the case. There can be no precise formula for such a determination: in some cases certain factors may carry more weight than in other situations. However, in most circumstances, an exclusive branded outlet from which the good is sold, would be a crucial factor in determining the question.
13. The learned counsel strongly relied on another decision of this Court in Kohinoor Elastics (P) Ltd. v. CCE [Kohinoor Elastics (P) Ltd. v. CCE, (2005) 7 SCC 528] for the proposition that only the “specified good” in question must be scrutinised and the expression cannot be expanded to mean “specified outlets” or other surrounding circumstances. To bring home his point. reliance was placed on the following paragraphs from the said decision: (SCC pp. 530-33, paras 5 & 7)
“5. Clause 4 of the notification is unambiguous and clear. It specifically states that the exemption contained in the notification shall not apply to specific goods which bear a brand name or trade

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et. It does nor carve out an exception for goods manufactured for captive consumption. The framers mean/ what they provided. The exemption was to be available only 10 goods which did not bear a brand/trade name of another. The reason for (his is obvious. If use of brand/trade names were to be permitted on goods manufactured as per the orders of customers or which are to be captively consumed then manufacturers, who are otherwise nor entitled to exemption. would gel their goods or some inputs manufactured on job-work basis or through some small party. freely use their brand/trade name on the goods and avail of the exemption. is to foreclose such a thing that Clause 4 provides, in unambiguous terms, that the exemption is lost if the 'goods' bear a brand/trade name of another.
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7. Now in this case there is no dispute on facts. The 'course of trade' of the appellants is making elastics for specified customers. It is an admitted position that the appellants are affixi

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duct and him.”
14. We feet that to hold from the above passages that every good must be physically stamped with a brand or trade name to be considered a branded good in terms of the notification, and that, one is forbidden to look beyond the specified good into the surrounding environment of the good in construing If it is a branded good or not, would be a complete misunderstanding of the above judgment in Kohinoor Elastics case [Kohinoor Elastics (P) Ltd. v. CCE, (2005) 7 SCC 528] and a distortion of the concept of a brand or trade name. The above judgment makes no such observation and was delivered on a completely different set of facts and circumstances.
15. Kohinoor Elastics case [Kohinoor Elastics (P) Ltd. v. CCE, (2005) 7 SCC 528] involved a case of undergarments manufactured by a producer P2, which used branded elastics produced by P1, and retained the brand name of P1 in the final product P2 was denied exemption under the same notification involved in the present case because

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adhered to strictly and cannot be diluted by substituting the term “specified goods “with the nature of goods or the manner of disposal. In case the specified good clearly exhibits a brand name of another not covered by the notification, it would squarely fall within the confines of Para 4 of the notification; looking beyond the specified good to consider whether it is an input or not is not necessary in case of a conspicuous brand name. However, to apply this principle to the scenario of a specified good that does not contain a brand name al all would be equivalent to fitting a square peg in a round hole. If a final product is marked or stamped with a brand name, it is clearly a branded good; to stretch this principle to imply that one not marked by any brand is an unbranded good, is untenable, [n case a scrutiny of the good itself fails to reveal a brand name then the search must not end there; one ought to look into the surrounding circumstances of the good to decipher, if it is in

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Pakkwell Traders [(2004) 11 SCC 801] observed thus: (SCC p.804 para 6)
“6. The Tribunal had also held that under the notification the use must be of 'such brand name The Tribunal has held that the words 'such brand name show that the very same brand name or trade name must be used, The Tribunal has held that if there are any differences then the exemption would not be lost. We are afraid that in coming to this conclusion the Tribunal has ignored Explanation IX Explanation IX makes it clear that the brand name or trade name shall mean a brand name or trade name (whether registered or not), that is to say, a name or a mark. code number, design number. drawing number, symbol, monogram, label, signature or invented word or writing. This makes it very clear that even a use of part of a brand name or nude name, so long as it Indicates a connection in the course of trade would be sufficient to disentitle the person from getting exemption under 'he notification. In this case, admitted

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y to claim the benefit of the notification.
***
8. It is settled law that in order to claim benefit of a notification, a parry must strictly comply with the terms of the notification. If on wording of the notification the benefit is not available then by stretching the words of the notification or by adding words to the notification benefit cannot be conferred. The Tribunal has based its decision on a decision delivered by in Rukmani Pakkwell Traders v. CCE [(1999) 109 ELT 204 (CEGT)] . We have already overruled the decision in that case. In this case also we hold that the decision of the Tribunal is unsustainable. is accordingly set aside.”
19. As aforesaid, once it is established that a specified good is a branded good, whether it is sold without any trade name on it, or by another manufacturer. it does not cease to be u branded good of the first manufacturer. Therefore, soft drinks of a certain company do not cease to be manufactured branded goods of that company simply because t

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thout any appearance of a brand or trade name on them, would not be deemed unbranded goods; to the contrary. they may be deemed to be branded goods of that outlet unless a different brand trade name appears.
21. Hence, we hold that it is not n for goods to be stamped with a trade or brand name to be considered as branded goods under the SSI notification discussed above. A scrutiny of the surrounding circumstances is not only permissible, but necessary to decipher the same; the most important of these factors being the specific outlet from which the good is sold. However, such factors would carry different hues in different scenarios. There can be no single formula to determine if a good is branded or nor; such determination would vary from case to case. Also, our observations must be limited to this notification and not supplanted to other laws with similar subject-mutter pertaining to trade names and brand names”
As observed in the above case, the observation as to whether the brand

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rk, etc. with the manufacturer.”
In the present case, the applicant also has a family of customers purchasing from the More Stores and associating the Brand with some quality standards. Thus, the customers are aware of the More brand as well as the products of the More brand which are available in the More Stores alongwith products of other manufacturers. Therefore, a new strategy, all of a sudden, in view of the provisions of the GST Act, to discontinue the earlier practice of mentioning the Aditya Birla logo or the More brand would not mean that the customers would have any difficulty in associating or identifying the products with the More brand. Therefore, the entries which are claimed applicable would not be applicable as –
a) Indisputably, the applicant is supplying the goods in a unit container.
b) Supply of the goods at the “More Stores” would amount to the goods being supplied by a particular supplier and under a brand name.
In view of above, we hold that when the position

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rson.
(b) The phrase “registered brand name ” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th under any law for the time being in force in any other country
We find that the applicant has argued that the mention of the name of the applicant is with regard to the mandatory requirements of some other statutes and therefore the goods being supplied by the applicant under Stream 1 and 2 would not be considered as branded. However it is clearly visible that the applicant though is proposing to make changes as per the Stream 1 and 2 mentioned above, it is equally clear that the goods are being supplied through the “More Stores” which is a registered brand as on the 15th May 2017 irrespective of whether or not the brand wo

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nd name on the basis of all the above factors and the attending circumstances.
Stream 3
The question in respect of Stream 3 needs details and facts as are submitted in respect of the Streams 1 and 2. The question cannot be raised in isolation and with an incomplete set of facts. Further, from the sample packaging pictures submitted, the question is found to be linked to the Streams 1 and 2. The words 'Value', 'Choice' and 'Superior' would be in addition to the facts as found in the Streams 1 and 2. In view thereof, having answered the questions in respect of the Streams 1 and 2, there arises no occasion to visit the question in respect of Stream 3. The applicant can refer to the answers in respect of the Streams I and 2.
06. In view of the extensive deliberations as held hereinabove, we pass an order as follows :
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-13

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under Stream 2 (refer Annexure I), where the package of the subject goods would have a declaration mentioning the name and registered address of the manufacturer as per the statutory requirement under the Subject Statutory Provisions as also the declaration 'Marketed by- Aditya Birla Retail Limited' can be considered as 'not bearing a brand name', and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications?
A.2 Answered in the negative.
Q.3 Whether the declarations made on the package, by inter alia using common/generic terms viz. 'Value', 'Daily', 'Superior' and 'Choice', for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences can be construed to be a 'brand name' for the purpose of the Exemption Notifications?
A.3 The question cannot be raised in isolation, Refer to the

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In Re: M/s. Acrymold

In Re: M/s. Acrymold
GST
2018 (5) TMI 597 – AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – 2018 (13) G. S. T. L. 435 (A. A. R. – GST), [2018] 2 GSTL (AAR) 55 (AAR), [2019] 60 G S.T.R. 473 (AAR)
AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA – AAR
Dated:- 23-3-2018
GST-ARA-12/2017/B-15
GST
MAHARASHTRA AUTHORITY FOR ADVANCE RULING
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by ACRYMOLD, the applicant, seeking an advance ruling in respect of the following questions :
1. If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN?
2. If different code is allocated to trophies assembled of different material,

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official documents the above product is classified under the HSN 83062920. The chapter no. 83 deals specifically with articles of BASE METAL. As Trophies and Awards are made of a variety of material namely, METAL, PLASTIC, GLASS, MDF/WOOD, RESIN; etc. There is no clear classification of the same under other chapters.
As I am an importer/manufacturer of these items, If we go by the Customs Classification, there is discrepancy of HSN allotted to these goods which are imported under different HSN code for this same product viz-a viz Mumbai, Kolkata & Delhi ports Thus there is variation in IGST rate for the same product. Due to this discrepancy we as traders suffer due to reduced sales compared to lower IGST/CGST rate being charged by some traders. To put it mildly my sales have taken a hit of due to this anomaly as customers are demanding us to charge the lower IGST/CGST rates for this item.
My request to you is:
* Under which HSN code do [classify the product Trophies and Awards ma

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er HSS code 83062920 For Metal
Statements containing the applicant's interpretation of low and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submission on issues on which the advance ruling is sought).
Chapter No 83 Deals with the basic raw material as metal & specifically mentions Trophies as a Product.
What Will be the HSN Code classification for Trophies & Awards, Manufactured with base material namely Plastic, Glass, MDF, Wood & POP or with a combination of all the above?

Our Item Description
Description as per HSN
HSN Code
GST
For Glass Crystal Trophies & Awards
Glass Beads Immitation Pearls Immitations Precious or Semi precious and Similar glass smallweare and articles thereat other than…
7018

Other
70181090
18%
for Plastic Trophy and trophy parts
Other articles of plastics and articles of other materials or heading nos. 39.01 to 39.14
3926
18%
Others
39261019

For Wooden Tro

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ed that the dealer is an importer, manufacturer and trader in Trophies. These trophies are made with the combination of Metal, wood, glass etc. The dealer has applied for advance ruling of rate of tax of these articles
As regards this, I have examined the HSN code classification of these goods. It is observed that HSN code describes the articles which are made up or only one substance.
For example –
1) HSN code 83062920 (Rate of tax 12%) describe trophies, however Chapter Head 83 is specifically meant for the articles made up of Base metal.
2) HSN code 70181090 describes articles made up of glass only (Rate of tax 18%)
3) HSN code 39261019 is meant for other articles of plastic and articles of other materials (Rate of tax is 18%).
4) HSN code Chapter heading 4414 to 4421 applies to articles of the wood (Rate of tax is 18%).
5) HSN code 68099000 is meant for articles made up of plaster of Paris (Rate of tax 18%)
From the above discussion, we can conclude that all the

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Frame (Wooden) – 44140000 – BOE for Home Consumption dt. 06.01.2018
Medals (Iron & Zinc) – 83062990 – BOE for Home Consumption dt. 06.01.2018
Plastic Trophy cups – 39269099 – BOE for Home Consumption dt. 06.01.2018
Glass Blocks & Showpiece – 70189090 – BOE for Home Consumption dt. 17.11.2016
Glass Trophy & Trophy Parts – 70189090 – BOE for Home Consumption dt. 17.11.2016
Plastic Photo Frame – 39269099 – BOE for Home Consumption dt. 06.01.2018
Plastic Trophy Parts – 83062920
Tax Invoices showing following particulars :
* Trophy Wooden – 83062920
* Only Pillar Trophy – 83062920
* Metal Flange and Katory – 83062920
* Customize Wood Pillar – 83062920
* Trophy ( x -cm wood + box) – 8306
* Trophy x -cm wood + foil + box) – 8306
* Sports Spare Frames – 9506
* Trophy (wooden + metal + glass) – 8306
The concerned jurisdictional officer Sh. Rajendra Gaikwad, Deputy Commissioner of State Tax (E-820), Mumbai attended and furnished a written submission.
05.OBS

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r. Base material is different from base metal. The Harmonized Commodity Description and Coding System Explanatory (HSN) Notes and the Customs Tariff Notes in respect of SECTION XV about BASE METALS AND ARTICLFS OF BASE METAL clarifies thus –
“3. Throughout this Schedule, the expression “base metals” means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium,
Now we may look at the Customs Tariff Heading 8306 thus –
8306

BELLS, GONGS AND THE LIKE, NON -ELECTRIC, OF BASE METAL ; STATUETTES AND OTHER ORNAMENTS , OF BASE METAL ; PHOTOGRAPH , PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL
83061000
–
Bells, gongs and the like

–
Statuettes and other ornaments:
830621

Plated with precious metal:
83062110

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etal predominating by weight over each of the other metals.
For this purpose:
(a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal:
(b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
(c) a cermet of heading 8113 is regarded as a single base metal.
We find that the HSN Notes of the Section XV under the Heading “General” also clarify thus –
GENERAL
This Section covers base metals (including those in a chemically pure state) and many articles thereof A list of goods of base metal not covered by this Section is reproduced at the end of this Explanatory Note. The Section also includes native metals separated from their gangues, and the mattes of copper, nickel or cobalt. Metallic ores and native metals still enclosed in their gangues are excluded (heading 26.01 to 26.17).
In accordance With Note 3 to this Section, throughout the Nomenclature. the expression

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reference in Chapter 82 or 83 or elsewhere to “base metal” includes alloys classified as alloys of base metals.
Under Note 5 to Chapter 71 and Note 5 to this Section alloys of base metals are classified as follows :
(1) Alloys Of base metals with precious metals
These alloys are classified as base metals provided that no one of the precious metals (silver. gold and platinum) constitutes as much as 2% by weight of the alloy. Other alloys of base metals with precious metals are classified in Chapter 71.
(2) Alloys of base metals
These alloys are classified with the metal which predominates by weight, with the exception of ferro-alloys (see the Explanatory Note to heading 72.02) and master alloys of copper (see the Explanatory Note to heading 74.05)
(3) Alloys of base metals of this Section with non-metals or with the metals of heading 28.05.
These are classified as alloys of base metals of this Section provided the total weight of base metals of this Section equals or exceed

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urposes, a part made of brass would be treated as if it were wholly of copper).
(3) A cermet of heading 81.13 is regarded as single base metal
As can be seen, the constituent materials, the combination with non-metals, etc. have to be seen to understand the classification. Therefore, even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and are to be classified as per the applicable provisions of the Customs Tariff Headings.
Question 2
If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill?
We have to say that this again is a very general question. The interpretive rules governing the classification have to be seen. The HSN Notes to Heading 8306 say thus –
(B) Statuettes and Other ornaments
This gr

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, artificial flowers, rosettes and similar ornamental goods of cast or forged metal (usuakllly of wrought iron); knick-knacks for shelves or domestic display cabinets.
(2)…………..
It can be seen from all the above Notes that the constituent materials of the trophies has to be seen to understand the classification. For Chapter 83, the requirement of one of the constituents being a base metal is necessary. We have seen above that the HSN Notes to Section XV say that articles made partly of non-metals are also covered provided that, under the General Interpretative Rules, the base metal gives them their essential character. We may as well see the Tariff Interpretative Rules as follows :
“2. THE GENERAL RULES FOR THE INTERPRETATION OF IMPORT TARIFF
Classification of goods in this Schedule shall be governed by the following principles:
1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determin

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The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However. when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if th

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Last date for filing of return in FORM GSTR-3B.

Last date for filing of return in FORM GSTR-3B.
F.17(131)ACCT/GST/2017/3179 Dated:- 23-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: March 23, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the said Act, read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically

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Amendment in the Notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1) “K”, dated the 30th June, 2017.

Amendment in the Notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1) “K”, dated the 30th June, 2017.
FIN/REV-3/GST/1/08(Pt-1)/096 Dated:- 23-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08(Pt-1)/096
NOTIFICATION
Dated: 23rd March, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagalan

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Rescinds the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1)/46 dated the 25th January, 2018,

Rescinds the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1)/46 dated the 25th January, 2018,
FIN/REV-3/GST/1/08(Pt-1)/097 Dated:- 23-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08(Pt-1)/097
NOTIFICATION
Dated: 23rd March, 2018
In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommenda

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