Goods and Services Tax

Shunson CJ, Proprietor, Four Star Associates, Perumatty Versus The State Tax Officer, The Asst. State Tax Officer
GST
2018 (4) TMI 580 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-3-2018
WP(C). No. 8823 of 2018
GST
P. B. Suresh Kumar, J.
For the Petitioner : Sri. Harisankar V. Menon
For the Respondent : Smt. M. M. Jasmine
JUDGMENT
Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Ta

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Authorization of officers under Section 70 of DGST Act, 2017
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784 Dated:- 15-3-2018 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE & TAXES
(HUMAN RESOURCE BRANCH)
VYAPAR BHAWAN. IP ESTATE NEW DELHI
No. F.IV/Misc/HR/GST/27/2015-16/Partfile/2777-2784
Dated: 15/03/2018
Authorization of officers under Section 70 of DGST Act, 2017
In exercise of the powers conferred upon me by clause (91

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J.J. Fabrics Versus The Kerala Authority For Advance Ruling Kerala State Goods And Service Tax, The Commissioner of State Tax Kerala State Goods And Service Tax And State of Kerala, Represented By its Secretary-Finance, Thiruvananthapuram
GST
2018 (4) TMI 203 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-3-2018
W. P. (C) No. 8886 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The  Petitioner : Smt. S.K. Devi and Santosh P. Abraham, Advs.
For The Respondent

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The Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.
04-N/2017 Dated:- 15-3-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (4-N/2017)
No. FD 47 CSL 2017, Bengaluru, Dated: 15.03.2018
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and on the recommendation of GST Council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force from such date as the Government of Karnataka may, by notification in the Official Gazette, appoint.
2. Substitution of rule 138.- For rule 138 of the Karnataka Goods and Services Tax Rules, 2017 (herein after refer

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mber 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 registered, irrespective of the value of the consignment:
Provided also that, where handicraft goods are transported from one State or Union territory to another State or Union territory 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

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are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01:
Provided that, where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shal

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nt, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule(5).
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FOR

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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 may be 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, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may

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ty 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. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km.
One day in cases other than Over Dimensional Cargo
2.
For every 100 km. or part thereof thereafter
One additional day other than one Dimensional Cargo
3.
Upto 20 km
One day in case of Over Dimensional Cargo
4.
For every 20 km. or part thereof thereafter
One additional day in case of

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ed 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 (Central Act 59 of 1988).
(11) The details of 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 may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11), has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of deli

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that may be specified, notify;
(e) where the goods other than de-oiled cake being transported, as specified in the Schedule appended to notification (2/2017) No. FD 48 CSL 2017 dated the 29th June, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, number 592, dated the 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;
(g) where the supply of goods being transported are treated as no supply under Schedule III of the Act.
(h) Where the goods are being transported,-
(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
(ii) under customs supervision or under customs seal.
(i) Wh

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ace 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)]
Sl.No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
3. Substitution of rule 138A.- For rule 1

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here the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency 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, namely:-
(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."
4. Substitution of rule 138B.- For rule 138B, the following shall be subst

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Commissioner or an officer authrosied by him in this behalf."
5. Substitution of rule 138C.- For rule 138C of the said rules, the following shall be substituted, namely:-
"138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently".
6. Substitution of rule 138D.- For rule 138D of the said rules, the following shall be substi

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egistration No./Nepal or Bhutan Registration No.
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1 or, as the case may be, A.3
7. Reason for Transportation shall be chosen from one of the follow

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

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K.K. Ramesh Versus The Union of India, The Secretary, Office of the GST Council Secretariat, New Delhi And The Commissioner, Commercial Tax Officer, Cheupakkam, Chennai
GST
2018 (3) TMI 1451 – MADRAS HIGH COURT – 2018 (11) G. S. T. L. 337 (Mad.) , [2018] 2 GSTL 81 (Mad)
MADRAS HIGH COURT – HC
Dated:- 15-3-2018
W. P. (MD) No. 5484 of 2018
GST
MR. M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ.
For The Petitioner : Mr. K. K. Ramesh
For The  Respondent :  V. Kathirvelu and V. Jeya Kumar
ORDER
(Order of the Court was made by M. SATHYANARAYANAN,J. )
The present Writ Petition is filed as a 'Public Interest Litigation' by the petitioner/party-in-person, stating among other things, that Goods and Service Tax is based on two parliamentary Acts, namely the Integrated Goods and Services Tax Act and the Central Goods and Service Tax Act, for the covered object of “One Nation One Tax” and the said Act came to be passed during April, 2017.
2. The grievan

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uld be brought within the ambit of Goods and Service Tax (GST) and also pointed out in this regard that the petitioner has submitted a representation, dated 16. 06. 2018 to the respondents and inspite of receipt and acknowledgment, no response is forthcoming and therefore, he is constrained to approach this Court by filing this Writ Petition.
4. Mr. V. Kathirvelu, learned Assistant Solicitor General of India, assisted by Mr. J. Jeyakumar, learned Central Government Standing Counsel, accepts notice on behalf of the respondents 1 to 5 and seeks time to get instructions as to the steps taken to bring the petroleum products within the ambit of Goods and Service Tax.
5. This Court has carefully considered the rival submissions and perused the materials placed on record.
6. The Central Goods and Service Tax Act, 2017 (Central Act 12 of 2017) (hereinafter referred to as 'the Act'), came to be passed “to make a provision for levy and collection of Tax on intra-State supply of goods

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sel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or s

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shall be liable to pay tax. ”
9. Section 11 of 'the Act' speaks about the 'power to grant exemption from Tax' and it is extracted below:-
“Power to grant exemption from Tax:- 11(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the lax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers

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erest Litigation', is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, so that the selling price would drastically reduce and as a consequence, the prices of the Goods and essential commodities would come down, which would ultimately benefit to the common people, especially poor and down trodden. No doubt, in the event of prices of essential commodities being brought down through a permanent mode, common man would definitely be benefited.
11. The primordial question that remains for consideration in this petition is whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?.
12. In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that asp

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ations of the Goods and Central Tax council.
15. It is a well-settled position of law that “it is not for the Court to determine whether a particular policy or particular decision taken in the fulfillment of that policy is fair. It is only concerned with the manner in which those decisions have been taken and the extent of the duty to act fairly will vary from case to case” (Akhtar Hasan Khan and others Vs. Federation of Pakistan and others reported in 2012 (5) SCC (FJ) 12.
16. The policy decision can be interfered with only it is found to be arbitrary or based on an irrelevant consideration or malafide or against any statutory provisions (Centre for Public Interest Litigation Vs. Union of India and others reported in 2016 (6) SCC 408).
17. In the considered opinion of this Court, in the light of the legal principles initiated by the Honourable Supreme Court of India in the above cited decisions coupled with the fact that it is for the Central Government to act on the recommendation

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The Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018.
33/ST-2 Dated:- 15-3-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 15th March, 2018
No. 33/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules) with effect from the date of publication of this notification in the Official Gazette, in rule 117, in sub-rule (4), in clause (b), for sub-clau

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

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

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he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of upto fifty kilometers within the State 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 p

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

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an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill :
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the s

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he date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (Central Act 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, a

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rom the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of 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 Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th 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;
(g) where the supply of goods being transported is treated as no supply under Schedule III of t

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

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by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency 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 t

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

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nsport Document Number/Defence Vehicle No./ Temporary Vehicle Registration No./Nepal or Bhutan Vehicle Registration No.
Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-in in column A.1 or, as the case may be,

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icle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address
State (Name and Code)
Type of supply –
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
GSTIN of operator
Attracts TDS
GSTIN of TDS Authority
Export
Supplies made

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The Puducherry Goods and Services Tax (Second Amendment) Rules, 2018
G.O. Ms. No. 18 Dated:- 15-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
=============
Document 1
GOVERNMENT OF PUDUCHERRY
(Abstract)
Commercial Taxes Notification of the Puducherry Goods and Services Tax (Second
Amendment) Rules, 2018 – Orders – Issued.
G.O. Ms. No. 18
COMMERCIAL TAXES SECRETARIAT
Puducherry, the 15 March, 2018
ORDER:
The following notification shall be published in the Official Gazette of the Government of
Puducherry.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services
Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the
following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Second
Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they sha

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Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods as specified in Part A of FORM GST EWB-01, electronically, on the common
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portal along with such other information as may be required on the common portal and a
unique number will be generated on the said portal:
Provided that the transporter, on an authorization received from the registered
person, may furnish information in Part A of FORM GST EWB-01, electronically, on the
common portal along with such other information as may be required on the common
portal and a unique number will be generated on the said portal:
Provided further that where the goods to be transported are supplied through an e-
commerce operator or a courier agency, on an aut

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uducherry, Commercial Taxes
Secretariat notification issued vide G.O. Ms No.34/CT/2017-18, dated the 20th September,
2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th
September, 2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall
bethe value, determined in accordance with the provisions of section 15, declared in an
invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the
said consignment and also includes the central tax, State or Union territory tax, integrated
tax and cess charged, if any, in the document and shall exclude the value of exempt supply
of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
(2) Where the goods are transported by the registered person as a consignor or the
recipient of supply as the consignee, whether in his own conveyance or a hired one or a
public conveyance, by

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

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n the common portal in Part B of FORM GST
EWB-01:
Provided that where the goods are transported for a distance of upto fifty kilometers
within the State or Union territory from the place of business of the transporter finally to
the place of business of the consignee, the details of the conveyance may not be updated in
the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part A of
FORMGST EWB-01, or the transporter, may assign the e-way bill number to another
registered or enrolled transporter for updating the information in Part B of FORM GST
EWB-01 for further movement of the consignment:
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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

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

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l, by
notification, extend the validity period of an e-way bill for certain categories of goods as
may be specified therein:
Provided further that where, under circumstances of an exceptional nature,
including trans-shipment, the goods cannot be transported within the validity period of the
e-way bill, the transporter may extend the validity period after updating the details in Part
B of FORM GST EWB-01, if required.
Explanation 1.-For the purposes of this rule, the “relevant date” shall mean the
date on which the e-way bill has been generated and the period of validity shall be
counted from the time at which the e-way bill has been generated and each day shall be
counted as the period expiring at midnight of the day immediately following the date of
generation of e-way bill.
Explanation 2.- For the purposes of this rule, the expression “Over Dimensional
Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the
dimensional limits prescribed in r

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.
(13) The e-way bill generated under this rule or under rule 138 of the Central
Goods and Services Tax Rules or the Goods and Services Tax Rules of any State or Union
territory shall be valid in the State.
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(14) Notwithstanding anything contained in this rule, no e-way bill is required to
be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the customs port, airport, air cargo
complex and land customs station to an inland container depot or a container freight
station for clearance by Customs;
(d) in respect of movement of such goods and within such areas in the State and for
values not exceeding such amount as the Commissioner of 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-o

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cargo from or to Nepal or Bhutan;
(j) where the goods being transported are exempt from tax under notification issued
vide G.O. Ms. No. 7/2017-Puducherry GST (Rate), dated the 29th June, 2017
published in the Gazette of Puducherry, Extraordinary, Part I, No.95, dated the 29th
June, 2017 as amended from time to time and notification No. 26/2017- Puducherry
GST (Rate), dated the 21st September, 2017 published in the Gazette of Puducherry,
Extraordinary, Part I, No. 149, dated the 21st September, 2017 as amended from time
to time;
(k) any movement of goods caused by defence formation under Ministry of defence as
a consignor or consignee;
(1) where the consignor of goods is the Central Government, Government of any State
or a local authority for transport of goods by rail;
(m) where empty cargo containers are being transported; and
(n) where the goods are being transported upto a distance of twenty kilometers from the
place of the business of the consignor to a weighbridge fo

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(9601)”;
(iii) for rule 138A, the following rule shall be substituted, namely:-
“138A. Documents and devices to be carried by a person-in-charge of a convey
(1) The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in ele
form or mapped to a Radio Frequency Identification Device embedded on
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 c
movement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from
common portal by uploading, on the said portal, a tax invoice issued by him in F
GST INV-1 and produce the same for verification by the proper officer in lieu of t
invoice and such number shall be valid for a period of thirty days from the da
uploading.
(3) Where the registered person

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veyances.- (1) The Commissioner or an officer
empowered by him in this behalf may authorize the proper officer to intercept any
conveyance to verify the e-way bill in physical or electronic form for all inter-State and
intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers
installed at places where the verification of movement of goods is required to be carried out
and verification of movement of vehicles shall be done through such device readers where
the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper
officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other officer after
obtaining necessary approval of the Commissioner or an officer authorised by him in this

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n intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common
portal.”;
(vii) for FORM GST EWB-01, FORM GST EWB-02, FORM GST EWB-03, FORM GST
EWB-04 and FORM GST INV-1, the following forms shall be substituted, namely:-
“FORM GST EWB-01
E-Way Bill No.
E-Way Bill date
Generator
Valid from
Valid until
(See rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Supplier
A.2
Place of Dispatch
A.3
GSTIN of Recipient
A.4
Place of Delivery
A.5
Document Number
A.6
Document Date
A.7
Value of Goods
A.8
HSN Code
A.9
Reason for Transportation
PART-B
B.1
B.2
Vehicle Number for Road
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 fo

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38)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
Consolidated E-Way Bill Date
Generator
Vehicle Number
Number of E-Way Bills
E-Way Bill Number
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FORM GST EWB-03
(See rule 138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry date
Tax Invoice or Bill of Supply or Delivery
Challan or Bill of Entry Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or Union territory tax
Cess
Penalty payable
Integrated tax
Central tax
State or Union territory tax
Cess
Details of Notice
Date
Number
Summary of findings
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E-Way Bill Number
A

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.
te
te
te
Total
Freight
Insurance
Packing and Forwarding
Charges etc.
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(viii) with effect from 7th March, 2018, in FORM GST RFD-01, for the
DECLARATION[second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback of central excise duty/service tax/central
tax on goods or services or both and that I have not claimed refund of the integrated
tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation/Status”;
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(ix) with effect from 7th March, 2018, in FORM GST RFD-01A, for the
DECLARATION [second proviso to section 54(3)], the following shall be substituted, namely:-
“DECLARATION [second proviso to section 54(3)]
I hereb

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Clarifications on exports related refund issues.
37/11/2018-GST Dated:- 15-3-2018 CGST – Circulars / Ordes
GST
Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019
Circular No. 37/11/2018-GST
F. No.349/47/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 15th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarifications on exports related refund issues- regarding
Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues a

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refore, a supplier availing of drawback only with respect to basic customs duty shall be eligible for refund of unutilized input tax credit of central tax / State tax / Union territory tax / integrated tax / compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax.
3. Amendment through Table 9 of GSTR-1: It has been reported that refund claims are not being processed on account of mis-matches between data contained in FORM GSTR-1, FORM GSTR-3B and shipping bills/bills of export. In this connection, it may be noted that the facility of filing of Table 9 in FORM GSTR-1, an amendment table which allows for amendments of invoices/ shipping bills details furnished in FORM GSTR-1 for earlier tax period, is already available. If a taxpayer has committed an error while entering the details of an invoice / shipp

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xporter is required to furnish a bond or Letter of Undertaking (LUT) to the jurisdictional Commissioner before effecting zero rated supplies. A detailed procedure for filing of LUT has already been specified vide Circular No. 8/8/2017 -GST dated 4th October, 2017. It has been brought to the notice of the Board that in some cases, such zero rated supplies have been made before filing the LUT and refund claims for unutilized input tax credit have been filed.
4.1. In this regard, it is emphasised that the substantive benefits of zero rating may not be denied where it has been established that exports in terms of the relevant provisions have been made. The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case.
5. Exports after specified period: Rule 96A (1) of the CGST Rules provides that any registered person may export goods or services without pay

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have actually been exported even after a period of three months, payment of integrated tax first and claiming refund at a subsequent date should not be insisted upon. In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each case. The same principle should be followed in case of export of services.
6. Deficiency memo: It may be noted that if the application for refund is complete in terms of sub-rule (2), (3) and (4) of rule 89 of the CGST Rules, an acknowledgement in FORM GST RFD-02 should be issued. Rule 90 (3) of the CGST Rules provides for communication in FORM GST RFD-03 (deficiency memo) where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has been issued, the claimant is required to file a fresh refund application after the rectification of the deficiencies.
6.1. In this connection, a cla

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on for the same period, unless the deficiencies pointed out in the original memo remain unrectified, either wholly or partly, or any other substantive deficiency is noticed subsequently.
7. Self-declaration for non-prosecution: It is learnt that some field formations are asking for a self-declaration with every refund claim to the effect that the claimant has not been prosecuted.
7.1. The facility of export under LUT is available to all exporters in terms of notification No. 37/2017- Central Tax dated 4th October, 2017, except to those who have been prosecuted for any offence under the CGST Act or the IGST Act or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. Para 2(d) of the Circular No. 8/8/2017-GST dated 4th October, 2017, mentions that a person intending to export under LUT is required to give a self-declaration at the time of submission of LUT that he has not been prosecuted. Persons who are not eligible to e

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uties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of 'Net ITC'.
9. Discrepancy between values of GST invoice and shipping bill/bill of export: It has been brought to the notice of the Board that in certain cases, where the refund of unutilized input tax credit on account of export of goods is claimed and the value declared in the tax invoice is different from the export value declared in the corresponding shipping bill under the Customs Act, refund claims are not being processed. The matter has been examined and it is clarified that the zero rated supply of goods is effected under the provisions of the GST laws. An exporter, at the time of supply of goods declares that the goods are for export and the same is done under an invoice issued under rule 46 of the CGST Rules. The value recorded in the GST invoice

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RM GST RFD-01B. The procedures laid down under the existing laws viz., Central Excise Act, 1944 and Chapter V of the Finance Act, 1994 read with above referred sub-sections of section 142 of the CGST Act shall be followed while processing such refund claims.
10.1 Furthermore, it has been brought to the notice of the Board that the field formations are rejecting, withholding or re-crediting CENVAT credit, while processing claims of refund filed under the existing laws. In this regard, attention is invited to sub-section (3) of section 142 of the CGST Act which provides that the amount of refund arising out of such claims shall be refunded in cash. Further, the first proviso to the said sub-section provides that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse and therefore, will not be transitioned into GST. Furthermore, it should be ensured that no refund of the amount of CENVAT credit is granted in case the said amount has

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such scenarios, defines relevant period in the context of the refund claim and does not link it to a tax period.
11.2 In this regard, it is hereby clarified that the exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / quarters. The calendar month(s) / quarter(s) for which refund claim has been filed, however, cannot spread across different financial years.
12. BRC / FIRC for export of goods: It is clarified that the realization of convertible foreign exchange is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills o

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t the exporter will be eligible to take credit of the tax @ 0.05% / 0.1% paid by him. The supplier who supplies goods at the concessional rate is also eligible for refund on account of inverted tax structure as per the provisions of clause (ii) of the first proviso to sub-section (3) of section 54 of the CGST Act. It may also be noted that the exporter of such goods can export the goods only under LUT / bond and cannot export on payment of integrated tax. In this connection, notification No. 3/2018-Central Tax, dated 23.01.2018 may be referred.
14. Requirement of invoices for processing of claims for refund: It has been brought to the notice of the Board that for processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations.
14.1 It was envisaged that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be available on the co

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n exports is provided in the Table below. Apart from the documents listed in the Table below, no other documents should be called for from the taxpayers, unless the same are not available with the officers electronically:
Table
Type of Refund
Documents
Export of Services with payment of tax (Refund of IGST paid on export of services)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 2 of FORM RFD-01A
* Invoices w.r.t. input, input services and capital goods
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess)
* Copy of FORM RFD-01A filed on common portal
* Copy of Statement 3A of FORM RFD-01A generated on common portal
* Copy of Statement 3 of FORM RFD-01A
* Invoices w.r.t. input and input services
* BRC/FIRC for export of services
* Undertaking / Declaration in FORM RFD-01A
15. These instructions shall

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Should I surrender my GST account?
Query (Issue) Started By: – Pankaj Garg Dated:- 14-3-2018 Last Reply Date:- 21-3-2018 Goods and Services Tax – GST
Got 4 Replies
GST
I am earning through a website – freelancer.com (Australia based). My entire income is through this website. I don't earn anything with in India Territory.
I was searching on Google if I am liable to GST or not and found an article.
As per this article, I am not liable even to GST but I am already registered and dul

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GST CREDIT ON MOBILE AND COMPUTER USE FOR FACTORY OFFICE
Query (Issue) Started By: – BHAKTIKANT BHATT Dated:- 14-3-2018 Last Reply Date:- 15-3-2018 Goods and Services Tax – GST
Got 3 Replies
GST
SIR,
WE HAVING A EXCISE ABLE GOODS MANUFACTURING UNIT. NOW WE PURCHASE ONE COMPUTER AND ONE MOBILE FOR FACTORY OFFICE USE.
KINDLY LET ME KNOW WHETHER WE TAKE GST CREDIT ON COMPUTER AND MOBILE WHICH USE FOR FACTORY OFFICE..
PL GIVE US YOUR VALUABLE SUGGESTION.
THANKING YOU
Reply By Alkes

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Registration as deductor separately
Query (Issue) Started By: – LAKSHMINARAYANAN TR Dated:- 14-3-2018 Last Reply Date:- 16-3-2018 Goods and Services Tax – GST
Got 14 Replies
GST
Dear All
Request your thoughts for one our client who is a Public Sector understaking has GSTIN as Taxpayer already, u/2 52 should they registere again as deductor on top of their GSTIN. Can they use existing GSTIN for both purposes i.e. filing GSTR 7 and 1,2,3? Kindly clairfy.
Have a Nice day
Reply By KASTURI SETHI:
The Reply:
Separate registration for TCS is not required. Normal GST registration will serve the purpose.An PSU is not fully Govt.
Reply By Alkesh Jani:
The Reply:
Sir, The business vertical as defined under Section 2(18) of the CGST, 2017 is reproduced below:-
(18) “business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that

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xpayer) for filing GSTR 7 also or should they go for separate registration. Thanks in advance.
Reply By Alkesh Jani:
The Reply:
Sir, in my point of view you need to go for separate registration as you will not be able to file GSTR-1 and GSTR-7 with same GSTIN.
Reply By KASTURI SETHI:
The Reply:
Is deduction of TCS and TDS under GST Acts a "supply" of Service or Goods ? If not, why separate registrationm necessary ? ITC is to be taken by deductee and not deductor.
Reply By LAKSHMINARAYANAN TR:
The Reply:
Dear Sir
Please refer clause vi and iX under section 24 of CGST Act, where registration as deductor or collector is mandatory in nature. I have the same doubt as Alkesh Jani pointed out that we can't submit both GSTR 1 and GSTR 7 using the same GSTIN. Even though, filing of GSTR 7 suspended for now, I don't think the same is going to be made available on the normal taxpayer's return dashboard. For this purpose separate registration is require on top of dire

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Shri Shukla ji
Reply By KASTURI SETHI:
The Reply:
Yes Sir I am fully satisfied.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
Every taxation law is framed to protect revenue. There is no rhyme or reason to frame law for separate registration in respect of deductor of TCS and TDS under GST. Govt.has deferred implementation of TCS and TDS till 30.6.18. There is solid reason behind this. Govt. realizes that it would cause undue harassment to the assessees. Meanwhile, you have golden opportunity to make representation to GST Council for omission of such mandatory provisions in GST laws. De facto, there is no necessity for framing such provisions as revenue can be protected with the already GSTIN of the deductor. As you are well aware GST Acts have been implemented by Govt. in hurry. That is why so many changes/amendments have been made.
So make a representation to the Chairperson, GST Council through your Association of Trade. If you quit now, grievances will not be redressed.

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Service Tax and GST onOcean Freight
Query (Issue) Started By: – Prashant Gupta Dated:- 14-3-2018 Last Reply Date:- 18-6-2018 Service Tax
Got 15 Replies
Service Tax
Sir
Recently in my final audit of Excise and Service Tax for pre GST era, I was taxed for Ocean Freight for the period 23rd April 2017 to 30th Juna 2017.
I was aware of notification of 1/2017 & 2/2017 of Service Tax Act but was not aware of notification no 16/2017 which transfers the liability on the Importer.
Not GST is also payable on it on RCM.
I just want to ask that don't you think that this is double taxation.
When we have pade custom duty and Excise/GST on CIF value of our goods imported than why shall we pay again Service Tax/ GST on F part of this CIF value.
Can you please explain the matter.
Reply By rajkumar shukla:
The Reply:
issue is not clear.. which tax was paid on ocean freight?
Reply By CS SANJAY MALHOTRA:
The Reply:
Service tax has to be paid on ocean freight under RCM from April

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orter.
Reply By CS SANJAY MALHOTRA:
The Reply:
Anything which is subject to RCM can never be treated as Double Taxation. Consider case of domestic supply of Goods, wherein in case of FOR price GST is paid on value of goods which is inclusive of freight.
Furthermore, you pay tax under RCM also on the same freight amount if services taken from transporter. It's actually the transporter liability and the burden to pay has been shifted on recipient as highlighted by Sh. Shukla ji.
The issue of non taxability of ocean freight has already been challenged in High Court as tax as recipient of service is actually the supplier of goods in case of CIF shipments and tax should not be charged.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir
Whether credit of service tax paid for the period April 2017 to June 2017 under rule 7 CA of Service Tax Rules, 1994 can be availed on or after 1.7.2017 (after introduction of GST)? What is the provision available for availing the credit under CGST

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cation one can say that an exporter don't have to pay GST on Air & Sea export freight. Earlier GST on Ocean Freight was 5% & Air Freight was 18%
Now enjoy CIF , CFR Shipment without GST . While in case of FOB Shipments the question of GST on Freight does doesn't arise.
Reply By Prashant Gupta:
The Reply:
@Kishan Barai
What is the status for importers importing the material on CIF basis
Reply By Kishan Barai:
The Reply:
For Importers GST on Freight has to be paid.
Reply By Ankit Bansal:
The Reply:
In this case, writ petition has been filled before Hon'ble High Court by M/s Mohit Minerals and which is still pending for final order.
Reply By gstwithtmi tmi:
The Reply:
@prashant: I understand that the service tax audit was conducted at your premises after Jul 2017 and they asked you to pay tax on ocean freight for the period Apr to Jun 2017. Let me know whether they asked you to pay the same as GST or Service tax?
If Service tax, is it possible to claim credit?
Reply

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ct, 1962 ("CA"), includes inter alia the freight element as well; and
(ii) No. 8/2017-IT(R) dated 28.6.2017 which fixes the iGST rates on services including, as indicated against Sl. No. 9(ii) of the table appended to that notification, on Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India.
2. Notably, notification No. 8/2017-IT(R) unambiguously recognizes and provides that though both the provider/supplier and recipient of service, by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India, may be located in a non-taxable territory, i.e. outside India, the iGST shall nevertheless beleviable on the service.
3. It is relevant to bear in mind here that import of both goods a

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ssued under that section.
5. The importers of goods vehemently argue that levy of same tax (iGST) on same service (ocean freight), in the manner elaborated above, amounts to double taxation. Is this argument valid? Is the freight paid on the imported goods indeed subject to double GST levy? These questions naturally throw up following three issues for consideration and determination
A. What is the nature of supply involved here?
B. How is this supply taxable under GST law?
C. Is it indeed subject to double taxation?
But before analyzing and answering these questions, let us understand the meaning of two very pertinent and commonly used terms relating to price of imported goods, viz FOB and CIF.
6. When an importer places an order on an overseas seller for supply of goods, he pays not only the price of goods as such but also the costs and charges incurred to deliver those goods to him in India. These costs and charges inter alia include, where the goods come in a vessel, the insur

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.
8. The CIF price, on the other hand, generally followed by the name of destination port, e.g. CIF – NhavaSheva, means that the overseas supplier has also paid for both the insurance and freight up to the destination port and is thus entitled to collect from the importer full price of the goods payable for taking the goods to such port. This price equals the FOB price (payable up to the load port) plus freight and insurance from the load port to the destination port. The letter "C", representing cost in the CIF price, is nothing but the FOB price. (Conventionally, all international commercial terms such as FOB, CIF, CFR (cost and freight), EXW (ex-works) etc. are only 3-letter acronyms. Thus, when the price payable is CIF, i.e. FOB + I + F, the 3-letter term "FOB" is replaced by a single letter "C" to make another 3-letter term – CIF). By and large, most of the agreements for import of goods are CIF contracts.
9. Where the price of imported goods payabl

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above, though an importer places an order with his foreign supplier for supply of goods, he ends up paying not only for the goods but also other costs and charges necessary for importing those goods into India. In case of an FOB price, such cost and charges may be attributable to loading of those goods from the supplier's warehouse on to a motor vehicle; transportation from the warehouse to the load port; unloading at the port; and various port services including that required to load the goods on to the vessel. In case of CIF transaction, the services may additionally include freight and insurance payable for transporting those goods from the load port to the destination port.
12. In case of a CIF-based import contract, as already observed, the overseas seller supplies goods as well as associated services including that of transportation of goods by vessel up to the destination port. It is he who receives the shipping service and pays freight charges to the shipping line. It is h

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gue that, for any supply to be treated as a composite supply u/s2(30), its supplier has to be a taxable person which an overseas supplier may not be. However, it is to be kept in mind that:
(a) S.2(107) of cGST Adefines taxable person as a person who is registered or liable to be registered u/section 22 or section 24 ibid;
(b) a recipient of supply, required to pay tax under reverse charge, is indeed liable to be registered u/s.24(iii)ibid; and
(c) as noted earlier in para 4 supra, an importer of goods or services or both is indeed liable to pay tax under reverse charge.
For the purposes of S. 2(30) of cGSTA, therefore, an importer is indeed a taxable person and a composite supply received by him continues to be a composite supply.
14. As a matter of fact, the S. 14 of CA which deal with valuation of imported goods, treats such a supply,without describing it as such, as nothing but a composite supply. It is because for the purpose of levying Customs duties, ocean freight paid on i

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ring, design work, royalties andlicencefees, costs of transportation to the place of importation , insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf: (emphasis supplied)
15. It is also notable that the composite nature of supply of imported goods does not change under the CA even where the supply received is FOB value-based; the importer himself directly receives the service; and pays the ocean freight directly to the shipping line. When it comes to levy of duties of Customs, including iGST, in accordance with the provisions of S.12 CA read with S.3(7) of CTA, the transaction value of goods assessed u/s14 CA read with S.3(8) CTA,in reality, is the transaction value (CIF) of composite supply, with goods being the principal supply.
16. Evidently, therefore, import of goods is considered, under the CA and CTA too, as a composite supply of goods and services for levy of duties of Customs including the iGST u/s 3(

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h the unambiguous provisions of S.8, at the rate applicable to the goods imported. Any attempt to tax goods and services, which clearly comprise a composite supply, individually will be a clear violation of the provisions of S.8 cGSTA.
C. Double Taxation
19. We have already seen that:
(i) the two notifications, referred to in para 1 supra, prescribe the rates at which various goods and services classified thereunder are to be taxed u/s. 5 of iGSTA;
(ii) Notification No. 10/2017-IT(R) specifies the services in respect of which tax is payable by the recipient under reverse charge; and
(iii) a composite supply of goods or services or both is taxable at a rate applicable to the principal supply.
Now, assume a situation wherein a supplier of goods engages a GTA for moving the goods to a recipient located in another state; pays freight charges to the said GTA; raises an invoice on the recipient for the composite supply of goods and transportation; pays iGST on invoiced value at the rat

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ice by the supplier of goods.
20. It is noteworthy that the concept of composite supply and the method of its taxation, enshrined in S.8 of the cGSTA, has been made applicable to iGSTA as well u/s20(ii) ibid. Consequently, any naturally bundled supply of goods and services, comprising a composite supply, can be taxed only in the manner prescribed in S.8 of cGSTA and in no other manner. Splitting and taxing such a bundled supply of goods and ocean freight separately would make the provisions of S.8 otiose.
21. Thus, where an individual supply of goods or services has been taxed as an element of composite supply, it can't be taxed again as goods or service separately. It is true that Notification No.8/2017-IT(R) prescribes a rate of tax on the service of transportation of goods into India by vessel, even where both the supplier and recipient of the service are located outside India. However, it is equally true that under Notification 10/2017-IT(R) dated 28.6.2017 (Sl. No. 10 of the

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e provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods u/section 12 of the Customs Act, 1962. And u/s12 of the CA, duties of Customs are collected at the time when the goods are cleared for home consumption u/s 47 ibid. The iGST is to be levied and collected along with other duties of Customs in accordance with the provisions of sub-sections (7) & (8) of S.3 of CTA which are reproduced below:
(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent. as is leviable u/section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined u/sub-section (8) .
(8) For the purposes of calculating the integrated tax u/sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the

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Special Drive to liquidate all pending IGST Refunds by observing a special drive “IGST Refunds Fort-night” beginning from 15-3-2018 to 29-3-2018
TRADE NOTICE NO. 04/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
ICE HOUSE, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-47/2016
Pune Dated: – 14.03.2018
TRADE NOTICE NO. 04/2018
Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refunds F

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Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018-
PUBLIC NOTICE No. 03/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT)
AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400099.
F.N0.-S/3-Misc-02/2016-17 ACC
Date: 14.03.18
PUBLIC NOTICE No. 03/2018
Sub: Special drive to liquidate IGST Pendency- Holding of IGST Exports Refund Fortnight from 15th march 2018 to 29th march 2018- Reg.
Kind attention of all Exporters, Customs Brokers and other Stakeholders are invited to the pending refunds claims regarding IGST paid on Exports.
2. CBEC has decided to intensify the efforts to liquidate all pending IGST refund claims

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Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 13/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
P3/06/2017-Stats(A.M.)
Date: 14.03.2018
PUBLIC NOTICE NO. 13/2018
Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg.
*****
Attention of all Exporters, Customs Brokers and Members of trade is invited to this office Public Notice No. 9/2018, dated 26.02.2018 regarding “Refund of IGST on export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface” .
2. In connection with the above, it was de

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Special Drive “IGST Exports Refund fortnight” beginning from 15th March to 29th March 2018
09/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/06/2018 City Cus. Tech
Dated: 14.03.2018
PUBLIC NOTICE NO. 09/2018
Subject: Special Drive “IGST Exports Refund fortnight” beginning from 15th March to 29th March 2018 -Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 05/2018 -Customs dated 23.02.2018 and this office Public Notice No.07/2018 dated 07.03.2018 regarding refund of IGST on export- inv

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p in the Drawback section of Inland Container Depot, Whitefield, Bengaluru consisting of the following Officers:
a) Sri HDYK Swamy, Assistant Commissioner
b) Sri B.K. Gopalkrishna, Superintendent
c) Smt. G. Anitha, Superintendent
d) Sri Jasvir Singh, Inspector
The email id of the dedicated cell is icdblr@gmail.com
4. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. All exporters who have pending IGST refunds at ICD, Bengaluru are advised to contact the dedicated cell mentioned at para 3 above after ascertaining the status of the pendency on the ICEGATE website. Where the error code is shown as SB-005 in respect of Shipping Bills filed till 3

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MICRO TECH SYSTEM Versus ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAXES, ALAPPUZHA, THE DEPUTY COMMISSIONER STATE GOODS & SERVICE TAXES, ALAPPUZHA AND THE COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAXES, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (11) TMI 60 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 9 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-3-2018
WP (C).No. 7406 of 2018
CST, VAT & Sales Tax
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADVS.SRI.AJI V.DEV, SMT.O.A.NURIYA AND SRI.H.ABDUL LATHIEF
For The Respondents : SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act'). The escaped turnover of the petitioner for the peri

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f the record.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. The learned Government Pleader contended that the petitioner sought only one month's time to raise objections against the show cause notices and as such, they should have filed objections against the notices within one month from 30.12.2012, and since they have not raised objections against the notices even after the expiry of one month, the assessments have been completed as proposed in the notices on 2.2.2018. The learned Government Pleader, however, conceded that no communication has been given to the petitioner on the adjournment request made by them. In the absence of any communication on the request made by the petitioner, ac

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In Re : M/s Kanam Industries
GST
2018 (6) TMI 428 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 138 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 14-3-2018
Ruling No. 01/2017-2018 In Application No : 02/2017-2018
GST
MR. VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER)
For The Present Applicant : Shri Aishwarya Sharma (Advocate)
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gun]', Kashipur seeking an advance ruling on
(a) What is the interpretation of the term 'three wheeled powered cycle rickshaw' as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification.
(b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification
(c) Whether inner tubes of bu

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also submitted by Joint Commissioner, SGST Haldwani in which he reported that the 'three wheeled powered cycle rickshaw' and 'E-Rickshaw' are different and the product namely inner tubes of butyl rubber used in e-rickshaw would fall under HSN Code 4013 and accordingly attracts 18%. duty.
5. Personal hearing was held on 15.2.2018 and Shri Aishwarya Sharma, Advocate appeared for applicant. No body appeared from the side of Revenue for the hearing.
6. In the present application, applicant has requested for advance ruling on interpretation of the term 'three wheeled powered cycle rickshaw' (b) difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw, if any and (c) classification of inner tubes of butyl rubber used in e-rickshaw.
7. As per Notification No. 1/2017-Central Tax (Rate) dated 28th dune, 2017, three wheeled powered cycle rickshaws are mentioned along with bicycles, rickshaws. The rate schedule is as under:

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or Vehicle in Motor Vehicle Act also. It has to be registered with State Transport Authorities as a Motor Vehicle. Tyres and Tubes used in these Vehicles are Automobile Tyres and Tubes of size 300-12, 300-14, 90-90/12 and 3.75-12, which are duly prescribed as Automobile Tyres in Bureau of Indian Standards for Two and Three Wheeled Motor Vehicles IS 15627:2005.
9. Authority also observes that SSI exemption notification no. 8/2003- Central Excise dated 1st March, 2003 defines powered cycle rickshaw, as under:
“powered cycle or powered cycle rickshaw means a mechanically propelled cycle or as the case may be mechanically propelled cycle rickshaw, which may also be pedalled if any necessity arises for so doing ”
10. We also observe that the term 'powered cycle rickshaw' in the explanation to the notification number 102/76 dated 16-3-1976 issued under erstwhile Central Excise Act, reads as follows:
“Explanation.- The expression 'Powered Cycle' or 'Powered Cycle Ric

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dated 6-4-1977.
12. Similar analogy can be drawn in the present case and authority in view of the aforesaid provisions of law comes to the conclusion that Powered Cycle Rickshaw referred to in the Explanation would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted.
13. Authority also observes that Three Wheeled Electric Vehicle (E-Rickshaw) is not a Powered Cycle Rickshaw? Because –
(a) It is not a Cycle Rickshaw.
(b) It does not have pedal which is pre-requisite for Powered Cycle Rickshaw and it cannot be peddled, if any necessity arises for so doing.
(c) Itis powered solely by electric motor which is not auxiliary in nature.
(d) It is a motor vehicle under 'Motor Vehicle Act'.
(e) It has to be registered with Local Transport Authority; hence it is a motor vehicle.
14. Therefore, it is concluded that E-rickshaw and powered cycle rickshaw are not one and the same but two different items.
15. From

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In Re : M/s. Indo German Brakes (P) Ltd.
GST
2018 (6) TMI 369 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 301 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 14-3-2018
Ruling No. 02/2017-18 In Application No. 03/2017-18
GST
MR VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER)
For The Applicant : Shri Vipil Dawar
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Indo German Brakes (P) Ltd) Khasra No. 323Mi, Central Hope Town, Selaqui, Dehradun seeking an advance ruling on classification and rate of applicable GST on “Disc Brake Pads & Brakes Shoes” being used in automobiles.
2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or

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5. Accordingly opportunity of personal hearing was granted to the applicant and department on 15.02.2018. Shri Vipul Dawar appeared for personal hearing on the appointed date and submitted that before GST regime, they were classifying the said product under chapter 6813 of the Central Excise Tariff but after GST regime advance ruling is requested to clarify whether the product in question is required to be classified under under chapter 68 or 87. No body appeared from the side of Revenue for the hearing.
6. In the present application, applicant has requested for advance ruling on (I) classification of the product and (II) rate of applicable GST on “Disc Brake Pads 85'Brakes Shoes” being used in automobiles. Findings of the authority are as under :
7. “Classification of “Disc Brake Pads & Brakes Shoes” being used in automobiles” : Applicant in their application dated 5.12.2017 has submitted that in the chapter 6813 there is entry which specify that if friction material is not mounted,

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mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials
8708: Parts and accessories of the motor vehicles of headings 8701 to 8705
7.2 Having gone through the aforesaid chapter heads we now proceed to determine the issue in hand.
7.3 Sub-heading 6813 provides for:
“Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or hot combined with textile or other materials… Other….”
Word “Basis” as mentioned above is not defined in the GST Tariff. In the absence of any guidance in the Explanatory Notes, it is proper to use the principal that tariff terms are construed in accordance with their common and commercial meaning. “Basis” has been defined as follows:
(a) The main constitue

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al Fibre, Cellulose falls under the category of principle substances constituting most of the inputs. Whereas mineral substances namely Barium Sulphate and Graphite constitutes only a small percentage of the inputs used for making the aforesaid items. Therefore we observe that since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813.
7.5 Further Chapter Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705, provided the parts and accessories fulfil the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;
(ii) They must not be excluded by the provisions of Notes to Chapter 87
(iii) They must not be more specifically included elsewhere in the nomenclature…
7.6 The Disc Brake Pads and Shoes are not excluded by aforesaid Chapter Notes, and are dedicated and u

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goods in question are referred to in the market by those who deaf with them, be it for the purposes of selling, purchasing or otherwise. In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable for use solely or primarily with articles of Chapter Heading Nos. 8701 to 8705; accordingly they are classifiable under chapter heading 8708.'
7.9 Irrespective of aforesaid we also find that products being manufactured by the applicant are meant to be used in' the braking system of vehicles of heading 8701 to 8705 of the Tariff. The parts and accessories of such vehicles are covered in heading 8708 of the Tariff;
(a) The said Chapter 87 falls under Section XVII of the Tariff Section Note 2 to Section XVII (covering Chapter 86 to 89) specifically excludes certain articles from the purview of the expres

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be suitable for use solely or principally with products of Chapter 86 to 88; and (c) it must not more specifically be covered elsewhere in the Tariff;
(e) As regards to the product in question- “Disk Brake Pads” and “Brake Shoes” for automobiles, it is observed that there seems no dispute as regards to the fact that they are not excluded vide said Section Note 2 of Section XVII and that they are meant solely or principally for use in the braking system of automobiles. The only point of discussion, then, remains as to whether they could be taken out from the purview of Section XVII for the reason that they are more specifically classified elsewhere in the Tariff;
(f) The contesting heading, as stated by the applicant, is 6813 of the Tariff. Chapter 68 falls within Section XIII of the Tariff and this Section does not have any Section Notes. Heading 6813 reads “Friction material and articles thereof (For example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for

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different shape and its use no more remain t wide-ranging (as a friction material) but becomes further contoured (such as a brake pad in the instant case). Accordingly, it is observed that “Disk Brake Pads” and “Brake Shoes” which are in form of friction material already mounted on metal plate is not be covered under heading 6813 of the Tariff;
(h) Explanatory Notes to the Harmonized System of Nomenclature, pertaining to heading 6813 of the Tariff too have been perused and give a similar interpretation. The relevant portion reads as follows:-
” … Owing to its high friction coefficient and its resistance to heat and wear, this material is used for lining brake shoes, clutch disc, etc., for vehicles of all kinds, cranes, dredges or other machinery…
 According to the particular use for which it is intended, friction material of this heading may be in the form of sheets, rolls, strips, segments, discs, rings, washers, pads or cut to any other shape…
…..
 The h

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predetermined ratio to derive the desired friction material in powdered form. Their other main input is a metal sheet designed according to compatibility of the braking system of the vehicle upon which it is to be fitted to. The metal plate is 'shot blasted' to attain the desired surface/strength. The friction material in powder form is poured into a mould/die and along with the metal sheet it is fed into the moulding machine where the powder takes shape of a mould and gets fixed upon the metal plate. This product there after undergoes certain curing and finishing process to attain the desired marketable condition. The product [“disk brakes pads” and “brake shoes” for two/four wheelers] is then packed in retail packs and in secondary packing in which it is cleared from the factory;
(j) In view of the foregoing report, authority observes that the “disk brakes pads” and “brake shoes” are meant for sale in the secondary market i.e. replacement market of various models of vehicles. The

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Marvelous Metals Pvt Ltd Versus Commissioner of Central GST Kolhapur
Service Tax
2018 (4) TMI 1462 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 14-3-2018
ST/88011 & 88012/2017 – A/ 85673-85674/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri V.B. Gaikwad, Advocate for the appellant
Shri Atul Sharma, Assistant Commissioner (AR) for the respondent
ORDER
These appeals are directed against Order-in-Appeal No: PUNEXCUS-001-APP-353 & 354/2017-18 dated 14/09/2017 passed by the Commissioner of Central Excise (Appeals), Pune – I.
2. Heard both the sides and perused the records.
3. Relevant facts that arise for consideration are during the period October 2012 to March 2015, the appellant herein were required

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ce stands discharged by them by way of adjustment by Revenue authorities against rebate which were sanctioned. It is his submission that in the appeal they are contesting only the imposition of penalties by the lower authorities and upheld by the first appellate authority. He would submit that the service tax liability to be discharged under the reverse charge mechanism by them is available to the appellant as CENVAT credit as the same are used in activities of manufacture of final products. He would submit that the Hon'ble High Court of Madras in the case of Commissioner of Central Excise v. Telco Tenneco RC India Pvt. Ltd. [2015 (323) ELT 299 (Mad.)] has held that when revenue neutrality situation arises, the allegation of willful suppres

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position that the non-payment of service tax cannot be condoned. It is his submission that once there is a demand that is confirmed and the appellant is required to discharge the service tax liability and has not done so due to suppression of facts from the department the tax liability arises along with consequential penalty.
6. On careful consideration of the submissions made, since the appellant is only contesting the imposition of equivalent amount of penalties in this case, this order disposes off the appeals only on that point. I find that the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the

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Commissioner of Central GST pune II Versus ITS Digitech Pvt Ltd.
Service Tax
2018 (4) TMI 1403 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 14-3-2018
ST/88101/2017 – A/85679/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri V.R. Reddy, Assistant Commissioner (AR) for the appellant
Shri Makrand Joshi, Advocate for the respondent
This appeal is filed by Revenue against Order-in-Appeal No: PUN-EXCUS-001-APP-119-17-18 dated 20/06/2017 passed by the Commissioner of Central Excise (Appeals), Pune – I.
2. Heard both the sides and perused the records.
3. The issue in this appeal is whether the respondent have filed the refund claims under Rule 5 within the period of one year from the expiry of the quarter for

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idered as the date of receipt of foreign exchange. While this proposition appears attractive, we are also persuaded to keep in view the observations of the Hon'ble Supreme Court in the case of Vatika Township (supra), in which the Constitutional Bench has laid down the guideline that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received,

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Highway Construction Company Versus The Commissioner, Mcgm & 5 Ors.
GST
2018 (4) TMI 206 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 14-3-2018
WRIT PETITION (L) NO. 773 OF 2018
GST
A.S.OKA & RIYAZ I. CHAGLA, JJ.
Mr. A.G. Damle Sr. Counsel a/w Mr Omkar V. Warange for the Petitioner.
Mr. N.V. Walawalkar, Sr. Counsel a/w Ms. Vandana Mahadik & Ms K.H.Mastakar for the Respondent/BMC.
Mr. M.M. Vashi, Sr. Counsel a/w Ms. Aparna Devkar i/b M/s. M.P. Vashi & Associates for Respondent No.5.
Heard the learned senior counsel for the Petitioner, the learned senior counsel for the Respondent Nos.1 to 4 and the learned senior counsel for the Respondent No.5.
2. This Petition concerns e-tender dated 27th July, 2017, for construction of exhibits for Tiger and other animals as well as for Bird Aviary-2 in V.J.B. Udyan- Zoo Byculla (E Ward). The Petitioner as well as fifth and sixth respondents are the bidders. Clause 2 of the Special Note forming part of E-tender

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tes quoted by the fifth respondent for both the parts was Rs. 58,18,69,632/-.
5. The main contention in this Petition is that on the last date for submitting the bids, the rate of GST was 18 %, and therefore, the Petitioner offered his bid by taking into consideration the rate of GST as 18 %. The fifth respondent submitted his bid by taking into consideration the rate of GST at 12 %. That is how the total amount quoted by the said Respondent is on the lower side.
6. The contention of the Petitioner is that by taking GST 18 %, if the bid amounts are calculated, the Petitioner will be L-1. It is contended that, even if the GST is taken at 12 % in case of both the bids, the Petitioner will be L-1.
7. Learned senior counsel for the Petitioner has taken us through the various annexures and the reply filed. It is submitted that even according to the case of the Municipal Corporation, the GST rate was 18 % at the time of submission of the tenders and at the time of opening of the tenders.

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on 10th August, 2017. He placed on record the modified condition in a corrigendum which requires tenderers to quote the amount inclusive of all taxes including GST. He submitted that the Petitioner has signed the said corrigendum. He submitted that the Municipal Corporation has strictly gone by the amounts quoted by the Petitioner itself.
9. Learned senior counsel for fifth Respondent submitted that, by no stretch of imagination, the Petitioner can be L-1. Learned senior counsel for the Petitioner submits that though the memorandum of Petition shows that the Petition was kept ready in February 2018, it is in fact a typing mistake and no significance can be attached to the same.
10. We have considered the submissions. It will be necessary to make a reference to the averments made in the Petition and in particular paragraph 10. From the documents tendered across the bar, it appears that general condition No.38 was modified by the corrigendum dated 10th August, 2017. The learned senior

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t, is that the Petitioner has erroneously calculated GST at the rate of 18 %. The contention is that either the bid amount of the Petitioner be modified by taking the GST at the rate of 12 % or the bid amount of the fifth Respondent be modified by taking GST at the rate of 18 %.
12. Once the tender condition No.2 specifies in what manner the lowest bidder (L-1) will be determined, the Municipal Corporation was under an obligation to determine the lowest bidder only in the manner provided in the tender notice and not in any other manner. Modified condition No.38 specifically provides that the tenderer shall quote inclusive of all taxes including GST. Admittedly the quote by the Petitioner inclusive of GST was higher than the quote of the fifth Respondent.
13. If the submissions made across the bar by the Petitioner are accepted, this Court will have to apply criteria for selecting the lowest bidder which is different from the criteria provided in the tender document/notice. This Court

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M/s. M.H. Industries Versus Assistant State Tax Officer, Palakkad
GST
2018 (4) TMI 202 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-3-2018
W. P. (C) No. 8708 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : N. Muraleedharan Nair and Smt. K. Hymavathy, Advs.
For The Respondent : V.K. Shamsudheen, Sr. Govt.Pleader
JUDGMENT
Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and Services Tax Act

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Subject: IGST Refund Facilitation Camp
39/2018 Dated:- 14-3-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707.
S/12-Gen-790/2017-18 DBK (JNCH)
Date: 14.03.2018
PUBLIC NOTICE NO. 39/2018
Subject: IGST Refund Facilitation Camp
All exporters/their agents and all export promotion councils are hereby informed that Jawaharlal Nehru Custom House would organise an 'IGST Refund Facilitation Camp' commencing from 15.03.2018 to 29.03.2018.
2. During this fortnight all shipping bills in respect of which data has been validated by GSTN but refund has not been disbursed due to invoice mismatch error (error code SB005) will be

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Artech Realtors (P) LTD. Versus Assistant Sales Tax Officer Squad No. 4, Kerala State Goods And Service Tax Department And Assistant Commissioner (Works Contract) State Goods And Service Tax Department Commercial Tax Towers Karamana, Karamana, Thiruvananthapuram
GST
2018 (3) TMI 1019 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-3-2018
W. P. (C. ) No. 8580 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. K.I. Mayankutty Mather, Sri.R.Jaikrishn

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