Goods and Services Tax

M/s. Sify Technologies Versus The Commissioner of GST And CE Chennai South Commissionerate
Service Tax
2018 (3) TMI 456 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 15-1-2018
ST/MISC/41713/17 in ST/184/2012 – A/40018/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Ms. Sweta Giridhar, Advocate – for the Appellant
Shri S. Govindarajan, AC (AR) – for the Respondent
ORDER
Per: Sulekha Beevi C.S.
The above miscellaneous application has been filed by the department seeking amendment of the cause title on the ground that the department is shown in the above appeal with jurisdiction of the Commissioner of Service Tax, LTU, Chennai, whereas now the same has

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Supply of labor for cutting vegetable in a industry
Query (Issue) Started By: – Rajeshwar Jaisawal Dated:- 14-1-2018 Last Reply Date:- 15-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
we supply cut vegetable to dominos and there was a contractor who supplies labor for cutting of vegetable in my company. does he charge GST on labor bills or not. Please clarify.
Reply By KASTURI SETHI:
The Reply:
The Supply of labour is under manpower. It is supply which is taxable. It does

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consumption
Query (Issue) Started By: – arun aggarwal Dated:- 13-1-2018 Last Reply Date:- 15-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
As I understand that in the regime of GST and specially for the SGST it is consumption based tax in the the state.
The mechanism of the area based exemption on SGST is based on that the product should be consumed in the state only.
My question is the on the defination of the consumption in the state , does it means industrial consu

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Mystery unlocked – Composition Scheme under GST Laws
By: – Piyush Jain
Goods and Services Tax – GST
Dated:- 13-1-2018

A. Who can opt for Composition Scheme?
* Businesses with annual turnover upto ₹ 1.5 crore* can opt for composition scheme.
* Turnover of all businesses with same PAN has to be added up to calculate turnover for the purpose of composition scheme.
* Only Manufacturers of goods, Dealers, and Restaurants (not serving alcohol) can opt for composition scheme.
B. What is the tax rate applicable to a Composition Dealer?
* Please use the chart below to understand the tax rate on turnover applicable:
C. Is liability to pay taxes under Reverse Charge Mechanism covered under the Composition Scheme?
* A Composition Dealer has to pay tax under Reverse Charge Mechanism wherever applicable.
* The rate applicable to the supplies is the rate at which GST has to be paid. This means that rate under composition scheme should not be used for reverse charge

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on supplies (net of advance and goods returned)
+ Tax on B2B transactions where Reverse Charge is applicable
+ Tax on B2B purchases from unregistered suppliers (July and August 2017)
+ Tax on Import of Services
* The rate of Tax on transactions under Reverse Charge, purchase from an unregistered dealer and import of services will be at normal rates, i.e. the rates applicable to the supplies. Rates under Composition Scheme are applicable only to sales of a composition dealer.
G. Should a Composition Dealer maintain detailed records?
* No, a dealer registered under composition scheme is not required to maintain detailed records as required by a normal taxpayer.
H. Can Composition Dealers avail Input Tax Credit?
* No, a Composition Dealer is not allowed to avail input tax credit of GST on purchases.
I. Can a Composition Dealer issue Tax Invoices?
* A Composition Dealer has to issue Bill of Supply. They cannot issue a tax invoice. This is because the tax has to be paid by th

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old regime to Regular Taxation under GST?
* Taxpayers registered under composition scheme under VAT will be allowed to take credit of input in stock, or in semi-finished goods or in finished goods held on the day before the day of opting out of composition scheme.
N. What are the conditions for availing input credit on stock lying at the time of transition?
* Following are the conditions which must be addressed by the taxpayer to avail credit on input at the time of transition from composition scheme to the normal scheme:
* Inputs or goods will be used for making taxable supplies.
* The CENVAT Credit was eligible to be claimed in the previous regime, however, couldn't claim it being under composition scheme.
* ITC is eligible for availing under GST regime.
* The taxpayer has bills of input tax paid on such goods.
* Invoices should not be older than 1 year from 1st July 2017 (i.e. not dated before 1st July 2016)
O. What is the treatment for input credit availed when tran

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roduct at a lower price than regular dealers?
* Yes. Composition dealers cannot charge GST on their sales. So the end consumer pays less money than usual.
S. Can I opt-in for composition scheme anytime during the year?
* No. Before the beginning of every financial year, a registered taxpayer is required to provide a declaration on the GST Portal. This cannot be done anytime during the year.
T. What will happen if I opt out of composition scheme mid-year?
* When a dealer opts out of composition scheme all the normal rules are applicable from the day of opting out.
* For example, a composition dealer opts out of composition scheme on 15th October 2017. This means that the dealer will have to file two GSTR-4 for the quarters July – September, and October (15 days). The dealer will also have to file GSTR-1, GSTR-2, and GSTR-3 for the period of October 2017 (sales from 15th October until end of the month).
–
Piyush Jain & Co.
(Company Secretaries)
Email: cs.pj2016@gmail.com, p

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Sale of used vehicle under GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 12-1-2018 Last Reply Date:- 12-1-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Is there any notification to sale used vehicle at concessional rate of GST I.e. 65% of rate of GST applicable.
Reply By YAGAY AND SUN:
The Reply:
If the supplier is a registered person and such supplier had purchased the Motor Vehicle prior to July 1, 2017 and has not availed input tax credit of central excise du

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Deemed Export
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 12-1-2018 Last Reply Date:- 15-1-2018 Goods and Services Tax – GST
Got 6 Replies
GST
We have supply to merchant exporter under concessional rate of duty under notfn no.40/2017 charging 0.05% (CGST) & 0.05% (SGST)
In GSTR1 under deemed export section showing IGST @0.10% only there is no provision for 0.05% (CGST) & 0.05% (SGST)
How to declare this intra state supply under deemed export?
Reply By YAGAY AND SUN:

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GST SINCE ITS INTRODUCTION
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 12-1-2018

The Goods and Service Tax concept was introduced with effect from 01.07.2017 in India. This is a very significant step taken by the Government amalgamating a large number of Central and State indirect taxes into a single tax. The tax on goods and services is integrated. The aim of introduction of GST is to mitigate cascading effect of taxation in a major way and pave the way for a common national market. Originally it was planned to introduce the GST in the year 2006 itself. But it has been delayed due to various reasons.
To enable the Central Government and State Governments for the levy of GST the Constitution was amended vide Constitution (One Hundred and First Amendment) Act, 2016, with effect from 16.09.2016. The amendment Act provides for a levy of GST on supply of all goods or services except for Alcohol for human consumption.
A Goods and Services Tax Counc

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Union Territory Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and GST (Compensation to the States) Act, 2017, with effect from 12.04.2017. In addition CGST (Extension to Jammu & Kashmir) Act, 2017 and IGST (Extension to Jammu & Kashmir) Act, 2017 were also enacted so that it would be applicable to Jammu and Kashmir. All States have enacted the respective State Goods and Services Tax Act and also the Union territories. The Central Government also notified Central Goods and Services Tax Rules, 2017 which has met many amendments and also the Integrated Goods and Services Tax Rules, 2017. Similarly the States and Union Territories framed Rules for this purpose.
The Central Government as well as State Governments issued many notifications, circulars, instructions, orders etc., The Central Government issued till date –
* 76 notifications for Central tax;
* 47 notifications forCentral tax (Rate);
* 12 notifications for integrated tax;
* 50 notificatio

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ed persons under Central excise and service tax Act were transferred to the new regime. The transitional provisions allowed to transfer their CENVAT credit to be utilized in the GST regime. The due dates for filing returns were prescribed by various types of assessees like that of composition scheme supplier, turnover not exceeding ₹ 1.5 crores, turnover exceeding ₹ 1.5 crores etc.,
To guide taxpayers in relation to GST matters, CBEC has issued a range of frequently asked questions on 12 sectors and other topics related to GST law, procedures, tax rates, specific industry or sector.
The following table will show the number of registrations in GST regime-
Table – 1
Registration under GST regime as on 01.01.2018
Sl. No.
Details
Number
1
No. of transited (migrated) taxpayers
70,75,617
2
Of which, how many are yet to be migrated
6,66,325
3
No. of completely migrated taxpayers (1-2)
64,09,292
4
Total No. of new applications received for registration
40,67,357

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, 2017
56,11,071
6
No. of GSTR 1 returns filed for July, 2017
51,30,289
7
No. of GSTR 1 returns filed for August, 2017
10,55,826
8
No. of GSTR 1 returns filed for September, 2017
27,27,704
9
No. of GSTR 1 returns filed for October, 2017
7,80,849
10
No. of GSTR 1 returns filed for November, 2017
2,89,386
11
No. of GSTR 1 returns filed for December, 2017
5414
12
No. of GSTR 2 returns filed for July, 2017
56,11,071
13
No. of GSTR 4 return filed for quarter Jul-Sep, 2017
25,72,552
Source: www.cbec.gov.in
The following are the details of GST collections from July 2017-
* July 2017 – ₹ 94,063 crores
* August 2017 – ₹ 90,669 crores;
* September 2017 – 92,150 crores;
* October 2017 – 83,346 crores;
* November 2017 – 80,808 crores;
The Center released compensation cess of ₹ 10,806 crores to States for July and August 2017 and ₹ 13,695 crores for September and October 2017.
Though, GST has already been implemented from the 1st of Ju

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Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune
TRADE NOTICE NO. 1/2018 Dated:- 12-1-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/Gst-Reorg/ 48-16/2017
Pune Dated: – 12.01.2018
TRADE NOTICE NO. 1/2018
Sub: Transition of Customs functions hitherto performed by the Central Excise/GST officers, including the export procedure and sealing of containerized export cargo, to the Customs formations, under the Commissioner of Customs, Pune
Attention of the Importers, Exporters, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines/ Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Customs Pune Zone and GST Pune Zone, is invited to the following Circulars issued by the

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7
37 /2017-Customs, dated 20.09,2017
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/ 2017 -Cus. dated 1st July 2017 and Circular 36/2017-cus. dated 28th Au st 2017.
8
41 / 2017 -Customs, dated 30.10.2017
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by circular 26/2017 -Cus dated 1st July 2017, Circular 36/2017 -Cus dated 28.08.2017 and 37 2017 dated 20.09.2017
9
44/20 17-Customs, dated 18.11.2017
Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26/2017-Cus. dated 1st July 2017, circular 36/2017-cus. dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30.10.2017
10
51 / 2017-Customs, dated 21.12.2017
Implementing Electronic Sealing for containers by exporters under self-sealing procedure by circular 26 2017 -Cus. dated 1st Jul 2017, Circular 36/2017-cus dated 28.08.2017, 37/2017 dated 20.09.20

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rts by EOU/EHTP/STP Units, issuance of re- warehousing certificates, bond-to-bond transfer, collection of duty of Customs in case of disposal of capital goods/ goods as such by the Unit. Execution of B- 17 Bond (Common Bond for Excise/ GST and Customs), demand of duty of Customs in case of default in NFE, non accountal of goods etc., collection of Cost Recovery Charges, MOT etc.
iv) Duty free imports/ imports at concessional rate of duty subject to end- use condition under Customs (Import of Goods at concessional rate of duty for manufacture of excisable goods) Rules, 2016, execution of Bond, monitoring of utilization and demand of Customs duty in case of default.
v) Licensing of private/public/ special Customs bonded warehouses under Chapter IX of the Customs Act, 1962, manufacture and other operations in Warehouse Regulations, 1966, Cost Recovery charges, MOT fee;
vi) Installation Certificate for goods imported under EPCG Scheme;
vii) Recovery of dues under Section 142 of the

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the Trade Notice to the knowledge of their members and other stake holders.
(M. V. S. CHOUDARY)
COMMISSIONER
=============
Document 1
ANNEXURE-A TO TRADE NOTICE No. /2018 dated .01.2018
The jurisdiction of Customs Commissionerate, Pune will be the area of Districts of
Pune, Satara, Sangli, Kolhapur, Ratnagiri, Solapur and Sindhudurg in the State of
Maharashtra including all minor ports, international airports, inland container
depots/container freight station, as per Board's Notification No. 82/2017-Customs
(N.T.) dated 24.08.2017, read with the Notification No. 86/2017-Customs (N.T.)
dated 14.09.2017, Notification No. 99/20 17-Customs (N.T.) dated 27.10.2017 and
Notification No. 119/2017-Customs (N.T.) dated 28.12.2017, which comprises of
GST Commissionerate of Pune I, Pune II and Kolhapur. Pune Customs
Commissionerate will be having four (04) Customs Divisions out of which, one (01)
new Customs Division is being created at 4th floor, 'F' Wing, GST Bhavan, Sassoon
Road,

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d
by PIN
3
codes GST
410301,410302,410401,410402,410403, 410405, Bhawan,
410406, 410506,410507, 412106 of Maval taluka of Dr.
Pune District and
Ambedkar
PIN codes 411019, 411010, 411012, 411026, Marg, Near
411027, 411031, 411034, 411035, 411039,
411039,
Akurdi
411044, 411050, 411053, 41 1056, 411059 and Railway
411061, 411062,412101, 412109 of Haveli Taluka Station,
of Pune District and
Pune-
PIN codes 410503, 410509, 410516, 410515, 411044
410510, 410512, 410504,
410508,
412405
,412406, 412408 of Ambegaon Taluka of Pune
District and
PIN codes 410502, 410511, 412410, 412411,
412401, 412409, 412412 of Junnar Taluka of Pune
District and
Document 2
Customs
Facilitation
Range
Ranjangaon
–
PIN codes 410505, 410513, 412402, 412404,
410501 and 412105 of Khed Taluka of Pune District
The area covered by PIN codes 411006, 411014, GST
411015, 411032, 411047 and 412216, 412207, in Bhavan, F
Haveli Taluka of Pune District and
Wing,
4th
PIN codes 412208, 412209, 4

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of
PIN codes 411002, 411003, 411004, 411005,
411007, 411008, 411009, 411011,
411001.
411016,
411020,
411025, 411028, 411030,
411021, 411022, 411023,
411024,
411037,
411038,
411040, 411041,
411042, 411043,
411045,
411058,
Customs
Facilitation
Range
Solapur
411046, 411048, 411051, 411052,
411060, 412205 and 412308; and
Daund Taluka of Pune district having PIN codes
412203, 412214 412215, 412219, 413105, 413801,
413802 except the area falling in PIN code 412202
and 412207.
The entire area of Solapur District of Maharashtra
Plot No. 3,
Opposite
Hotel
Kinara,
Hotgi Road,
Solapur-
413003.
II. CUSTOMS DIVISION SINDHUDURG
Central Revenue Building, Teli Ali, Opp. LIC Office, Kankavali – 416602
Phone No. 02367-232166
–
Jurisdiction over Area covered under entire Satara, Sangli, Kolhapur and
Sindhudurg Districts of Maharashtra.
It shall have following Four (04) Customs Facilitation Ranges:-
Document 3
Name of
the
Customs
Facilitation
Range
1
Cus

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Facilitation Range:
Name of
the
Customs
Facilitation
Range
1
Customs
Facilitation
Range
Ratnagiri
–
Jurisdiction
Address
2
Area under the following Pin codes of Ratnagiri Jail
District
415611 to 415617, 415620, 415626, 415629,
415637, 415639, 415643, 415701 to 415704,
3
Road,
Ratnagiri
415612
Document 4
415707, 415712, 415717, 415726, 415801 to
415803, 415805, 415806, 415807.
IV. CUSTOMS DIVISION DAPOLI
Ravi Uday Building, Family Mal, Dapoli Camp, Dapoli – 415712
Phone No 02358 – 282579 Fax No. 02358 – 282579
Jurisdiction over Area covered under the following PINCODES of Ratnagiri District
of Maharashtra.
It shall have following Customs Facilitation Range:
Name of
the
Customs
Facilitation
Range
Jurisdiction
Address
1
Customs
Facilitation
Range
Chiplun
2
3
Area under the following Pin codes of Ratnagiri Ravi Uday
District
Mal,
Building,
412803,412806,415203, 415208, 415605,415611 Family
415703, 415706, 415709, 415712, 415713, Dapoli Camp

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Changes in the name of officers dealing with the IGST Refund helpdesk
PUBLIC NOTICE NO. 26/CCP/JMR/2018 Dated:- 12-1-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 12.01.2018
PUBLIC NOTICE NO. 26/CCP/JMR/2018
Subject: Changes in the name of officers dealing with the IGST Refund helpdesk
Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other stake is invited Public Notice NO. 01/2018/CCP/JMR dated 21.08.2018 regarding IGST refund helpdesk.
2. To make the Trade aware Of the of the status of the Shipping Bills where IGST Refund is pending for sanction, this

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v Inspector, Custom House, Pipavav
(v) Shri Arvind Kumar Sing, NIC Engineer
Venue:1st/ 2nd Floor, Office of the Commissioner of Customs, Customs(Prev), 'Sarda House', Bedi Bunder Road, Jamnagar-
Email id:- custechjmr@gmail.com
Contact No.- 0288 2757509/ 43/44
Team of officers:
(i) Shri S. S. Chavan, Assistant Commissioner (Tech) HQ Customs Commissionerate, Jamnagar
(ii) Shri P. Varghese Mathai, Superintendent (Tech), HQ Customs Commissionerate, Jamnagar
(iii) Shri Amit Kumar, Inspector (Tech), HQ Customs Commissionerate, Jamnagar
(iv) Shri Satish Labadia, Executive Assistant (Tech), Customs Commissionerate, Jamnagar
4. Any difficulties faced may be brought to the notice of this office.
(M.K. SRIVATAVA)
COMMISSIONER
C

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Formation of IGST Refund helpdesk
PUBLIC NOTICE NO. 01/2018/CCP/JMR Dated:- 12-1-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 12.01.2018
PUBLIC NOTICE NO. 01/2018/CCP/JMR
Subject: regarding.
Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited regarding IGST refund helpdesk.
2. As per Rule 96 of the CGST Rules 2017, Exporters who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and EGM(s) (local and gateway) is/ are filed without error.
3. However, on accoun

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IGST refund is pending for sanction, this office is timely uploading the status of Shipping Bills on its website i.e. www.iamnagarcustoms.gov.in.
6. Taking a further step towards facilitation of the trade, it has been decided to form two Helpdesks at Pipavav Jamnagar which will make trade fraternity aware of the errors/ problem arising while processing IGST refund. Details of venue and officers are as under:
Venue: Office of the Deputy/ Assistant Commissioner of Customs, Customs House, Pipavav (Tal.-RajuIa), Dist.-Amreli)
Email id:- cuspipavav@rediffmail.com
Contact No.- 02794 305858
Team of officers:
(i). Shri Hemant Kumar Meena, Deputy Commissioner, Customs House, Pipavav
(ii). Shri Pravin Gwande, Superintendent, Customs House, Pi

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Reorganization of jurisdiction of Customs Commissionerates in the wake of implementation of GST
01/2018 Dated:- 12-1-2018 Trade Notice
Customs
OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS; BENGALURU ZONE
C.R. BUILDING: QUEEN'S ROAD: BENGALURU-560 001
Tel: 080-22867990/22863714 FAX: 080-22862419/22868795
E-mail: ccu-cusblr@nic.in
F.NO.VIII/48/08/2018 CCO-II Cus(BZ)
DATE:12.01.2018
PUBLIC NOTICE NO 01/2018
Subject:- Reorganization of jurisdiction of Customs Commissionerates in the wake of implementation of GST
Attention of the Importers/ Exporters, Custom House Agents, Custodians and the trade is invited to CBEC notification No. 82/2017Cus (NT) dated 24.8.2017 as amended upto date by Notification No. 119/2017 Cus (NT) dat

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rance
(3) To look after all the Export Promotion work hitherto being handled by Central Excise/Central Tax Officers in the concurrent jurisdiction notified vide SI. No. 13 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017.
(4) All other areas notified as per SI. No. 13 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017
3. The work relating to Customs Broker Establishment at Bangalore and Public Auction of seized goods (Disposal Section) for both the Commissionerates shall continue to be handled by Bangalore City Customs Commissionerate.
4. Mangalore Customs Commissionerate will have jurisdiction as mentioned at SI. No. 14 in Table 2 of Notification No. 82/2017 Cus NT dated 24.8.2017 as amended by Notification No.

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Corrigendum to Public Notice No. 02/2018 dated 11.01.2018 – Formation of helpdesk for IGST Refund.
03/2018 Dated:- 12-1-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F.No. VIII/48-21/Cus/Sys/2017-18
PUBLIC NOTICE No. : 03/2018
DATED 12-01-2018
Sub.: Corrigendum to Public Notice No. 02/2018 dated 11.01.2018 – Formation of helpdesk for IGST Refund.
Attention of all trade Associations / Chamber of Commerce and Members of Custom House Agents' Association and Public is invited to the Public Notice No. 02/2018 dated 11.01.2018 issued vide F.No. VIII/48-21/Cus/Sys/2017-18 vide which information regarding formation of Helpdesk for IGST refund was publiciz

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S.K. TRADERS Versus THE ASSISTANT STATE TAX OFFICER, SQUAD NO. V, KERALA GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD
GST
2018 (6) TMI 1381 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 12-1-2018
W. P. (C) No. 1332 of 2018
GST
MR. P.B. SURESH KUMAR, J.
For The Petitioner : Sri. K. S. Hariharan Nair
For The Respondent : V. K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and Servic

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M/s Pragati Enterprises Thru' Its Prop. Raj Kumar Pal Versus State of U.P. And 3 Others
GST
2018 (5) TMI 272 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 9 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-1-2018
Writ Tax No. – 25 of 2018
GST
Mr. Bharati Sapru And Neeraj Tiwari, JJ.
For The Petitioner : Murari Mohan Rai
For The Respondent : C.S.C., A.S.G.I.
ORDER
We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel

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Bharat Iron Store & Another Versus Union of India Secy. & 3 Others
GST
2018 (4) TMI 1141 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 12-1-2018
Writ Tax No. – 28 of 2018
GST
BHARATI SAPRU AND NEERAJ TIWARI, JJ.
Counsel For Petitioner: Shri J.P. Pandey, Advocate and Shri Vandeep Nath, Advocate
Counsel For Respondent: C.S.C., A.S.G.I.
JUDGEMENT
We have heard Shri J.P. Pandey, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Cou

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The Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(40)/321 Dated:- 12-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(40)/321
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall be deemed to have come into force from the 29th day of December, 2017.
2. In the Goa Goods and Services Tax Rules, 2017,-
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted

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ula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments

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espect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 38/1/2017-Fin(R&C)(40/2017-Rate)/3942 dated 2nd November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”;
(iv) in rule 95-
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or thro

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be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(iii)
Name of the Authorised Signatory
(iv)
Email Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a) Permanent Account Number of the representative in India
(b) Email Address of the representative in India
(c) Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.
Part -B
1.
Details of Authorised Signatory
First Name
Middle Name
Last Name
Photo
Gender
Male / Female / Others

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ised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Signature
Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A

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sentative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Status Signature
1.
Acceptance as an authorised signatory
I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred busin

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all submit the application electronically or otherwise.";
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
“Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN of supplier
Invoice/Debit Note/Credit Note details
Rate
Taxable value
Amount of tax
Place of Supply
No
Date
Value
Integrated Tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation /Status
Instructions:-
1. Terms Used:-
a. GSTIN :- Goods and Servi

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nch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation / Status
Instructions
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer
for processing refu

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Waives the amount of late fee payable furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day.
38/1/2017-Fin(R&C)(38)/323 Dated:- 12-1-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(38)/323
In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter

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Commr. of GST-Bolpur Versus M/s. Kunj Bihari Steel Pvt. Ltd., Shri Amit Kumar Agarwal
Central Excise
2018 (3) TMI 447 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 12-1-2018
Excise Appeal Nos. 76774, 76796 & 76797/17 & C. O. -76174/17 for E/76774/17 – Final Order No. F/75194-196/18
Central Excise
Shri P. K. Choudhary, Hon'ble Judicial Member
Sri D. Haldar, A.C. (A.R.) For Appellant
Sri Anjan Dasgupta, Advocate For Respondent
ORDER
Per Shri P. K. Choudhary
Briefly stated the facts of the case are that
2. M/s. Kunj Bihari Steel Private Limited ( the Assessee ) is engaged in the manufacture and clearance of Sponge Iron classifiable under Chapter 72 of the Central Excise Tariff Act 1985 . On 27.05.2014, the Officers of Directorate General of Central Excise, Intelligence (DGCEI), Kolkata Zonal Unit conducted a search at the Factory and Office premises of the Assessee including some other places. The said Officers also recorded the statement of Shri Amit Kumar

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Further, the Revenue filed appeal No. E/76796/2017 against the Assessee M/s. Kunj Bihari Steel Private Limited and an Appeal No. E76797/2017 against Shri Amit Kumar Agarwal, Director of the Assessee.
5. Heard both the sides and perused the records.
6. The Learned Authorised Representative for the Revenue submitted that it is a case of clandestine removal of the goods which was admitted by the Assessee and also paid the duty upon detection by the department. So, imposition of penalty under Section 11AC of the Central Excise Act, 1944 is warranted. He further submitted that Shri Amit Kumar Agarwal, Director of the assessee company, in his statement, stated that he had knowledge of the clandestine removal of the goods. Therefore, the imposition of penalty on the Director of the Assessee by the Adjudicating authority is required to be restored. The Learned authorised representative drew the attention of the Bench to the relevant portion of the Adjudication Order.
7. The Learned Counsel

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ioned statement dated 29/09/2014, that Shri Amit Agarwal, Director of Noticee No.1 admitted the fact of selling of consignment of Sponge Iron to broker to get ready cash to meet day to petty expenses of the company and place of delivery was not recorded as the same was not known to them. He also admitted the fact of not entering the said quantity of Sponge Iron in Daily Stock Account. In view of the above facts, the contention of the noticee for not conducting physical stock verification and not conducting enquiry regarding receipt of sale proceeds to arrive at charges of clandestine removal of finished goods is not acceptable to me. The noticee submits that the Department did not examine the aspect of receipt of sale proceeds by the Noticee No.1 but I find that when the Director himself could not provide the details and admitted to the fact that there was clandestine removal, the said defence also does not have any merit.
In my view, if the Director of the Noticee No.1 who is the m

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over the entire state of affairs of Noticee No.1 and having the deliberate knowledge and reasons to believe, actively participated in the entire scheme of unauthorised and unlawful clearance of finished goods from the factory o Noticee No.1 as evidenced from the records without payment of Central Excise duty. While rendering his statement dated 29.09.2014, Shri Agarwal has admitted that some consignments of Sponge Iron cleared from the factory for the period from 01.10.2013 to 08.05.2014 without issuance of Central Excise Invoice and without payment of Central Excise Duty. The act of Shri Amit Kumar Agarwal, Director rendered himself liable to penalty under Rule 26 of Central Excise Rules, 2002.
In the absence of any evidence produced before me, I am unable to hold that the ratio of the various decision as relied upon Noticee would supply in this case.”
9. On the other hand, the Learned Commissioner (Appeals) observed that there is a lapse on the investigation by the Investigating

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imposition of penalty on the Assessee is required to be upheld. However, I agree with the submission of the Learned Counsel for the Assessee that there is no material available on record that Shri Amit Kumar Agarwal, Director of the Assessee had clear knowledge of the clandestine removal of the goods. In any event, the Director of the Assessee had co-operated with the Investigating Officer and paid duty and therefore, imposition of penalty on him is not justified.
10. In view of the above discussions, against the Appeal No. E/76774 of 2017 filed by the Revenue against the assessee is allowed, Cross Objection disposed off. Appeal No. E/76797 of 2017 filed by the Revenue against the Assessee s Director is dismissed. Appeal No. E/76796/2017 as filed by the Revenue against the Assessee had already been covered vide Appeal No. E/76774 of 2017 and is accordingly dismissed as infructuous.
( Operative part of the order already pronounced in the Open Court on 12/01/2018 )
Case laws, Deci

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GST FAQ: TRANSPORT & LOGISTICS
GST
Dated:- 11-1-2018

Question 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration?
Answer: You are not liable to registration, as services provided by way of transportation of goods by road are exempt. Notification number 12/2017-Central Tax (Rate), dated 28th June, 2017 refers.
Question 2: I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST?
Answer: Registration is not required since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification number 12/2017-Central Tax (Rate) dated 28th June, 2017.
Question 3: In my truck, I only carry fruits and vegetables

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records of my services of transportation?
Answer: Yes, in terms of section 35(2) of the CGST Act, 2017 you are required to maintain records of the consigner, consignee and other relevant details of the goods. Further, in terms of rule 56 of the CGST Rules, 2017 you are required to maintain records of goods transported, delivered and goods stored in transit by you along with the GSTIN of the registered consigner and consignee for each of your branches.
Question 6: Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies.
Answer: The GTA provides service to a person in relation to transportation of goods by road in a goods carriage, which is a composite service. The composite service may include various intermediary and ancillary serv

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ame invoice or separate invoices, they shall be treated as separate supplies.
Question 7: As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption.
Answer: Yes, a GTA providing service in relation to transportation of goods by road under RCM can avail of the benefit of this exemption.
Question 8: Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under

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therefore attract GST regardless of whether ITC has been availed or not.
Question 10: Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM.
Answer: Yes, input tax credit is available in such cases.
Question 11: When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST.
Answer: Services by way of giving on hire to a GTA, a means of transportation of goods are exempt from GST under Notification number 12/2017-Central Tax (Rate) dated 28th June 2017. When the tax is not payable, the question of taking any tax credit does not arise.
Question 12: In terms of section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered

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use a break in continuous journey. Thus a travel on Delhi-London-New York on a single ticket with a halt at London will be covered by the definition of continuous journey. However, the return journey of New York-London-Delhi will be treated as a separate journey and will be outside the scope of a continuous journey.
Question 13: How GST is to be charged on a multi-leg international journey, say Delhi-Dubai-Boston-Dubai-Delhi? Is GST chargeable for the entire journey and discharged at Delhi, or the GST is to be charged for Delhi-Dubai sector alone and discharged at Delhi, or GST is to be charged up to the farthest point of return, i.e. Delhi-Dubai-Boston at Delhi?
Answer: In this case if a single ticket or invoice has been issued for the Delhi-Dubai-Boston then it is a continuous journey even if there is a stopover at Dubai and the tax (CGST + SGST) would be charged at Delhi. The return journey of Boston-Dubai-Delhi would not be a continuous journey. The return journey not being a co

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serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under Rule 46 of the Rules ibid. As the electronic tickets issued by the Airlines are in the global standard format, such electronic ticket receipts are not required to be signed or digitally signed.
Question 16: Whether the Airlines are required to issue invoice to the customers transaction-wise, (i.e. Airway Bill-wise, Ticket Journey-wise) or a consolidated invoice, capturing the details of all individual invoices for a particular entity, can be issued on a monthly or fortnightly basis?
Answer: A single invoice incorporating the details of all the supplies for a particular entity can be issued subject to provisions of section 31 of the CGST Act, 2017. In such a case the ticket issued by the Airlines would not take the character of an invoice.
Question 17: Would GST be applicable on air travel undertaken on or after 1st July 2017 on tickets issued

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GST ON SCRAP BETTRIES
Query (Issue) Started By: – Rahul Gulati Dated:- 11-1-2018 Last Reply Date:- 12-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir,
if a maintenance company purchase some new battries and also supplies some scrap bettries to the same vendor, whether gst is leviable to the scrap battries supplied by the company to the vendor, company is registered under gst.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter will fall under heading No. 8548 at

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GST regime to boost polymer downstream industry in Bengal
GST
Dated:- 11-1-2018

Kolkata, Jan 11 (PTI) The new taxation regime under Goods and Services Tax (GST) is all set to boost polymer downstream industry in the eastern region, including West Bengal.
"In the GST regime, abolition of CST and entry tax and on top of that plastics goods flowing in from other states evading taxes have now stopped. This will encourage local manufacturers from Bengal to produce more to meet the demand," Indian Plastics Federation president Alok Tibrewala told PTI.
West Bengal plastics industry is pegged at ₹ 12,000 crore involving 2500-3000 units and growing at 15 per cent annually.
Tibrewala said the any new industrial policy

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Accumulated ITC refund in case of Export
Query (Issue) Started By: – Pankaj Aggarwal Dated:- 11-1-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
We have taken the duty drawback at higher rate (All Industry Rate) now can we take refund of Accumulated ITC. (CGST & SGST)
Reply By KASTURI SETHI:
The Reply:
Refund is admissible.
Reply By Pankaj Aggarwal:
The Reply:
Thanks Sir for reply.
But now i have read in the notification ( Notification No.

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Formation of IGST Refund helpdesk.
02/2018 Dated:- 11-1-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, NAVARANGPURA, AHMEDABAD, 380009.
F.No. VIII/48-21/Cus/Sys/2017-18
PUBLIC NOTICE No. 02/2018
DATED : 11-01-2018
Sub. : Formation of IGST Refund helpdesk.
As per Rule 96 of the CGST Rules, Exporters' who have paid IGST on the export consignment, will be eligible for refund of the IGST once the consignment has been exported and the EGM(s) (local and gateway) is/are filed without error.
2. However, on account of errors identified by the systems during the course of integration with IGST and at the level of Public Financial Management Systems(PFMS), many of the IGST refund claims are

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The Haryana Goods and Services Tax (Second Amendment) Rules, 2018.
15/ST-2 Dated:- 11-1-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th January, 2018
No. 15/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 (Second Amendment) Rules, 2018.
2. In the Haryana Goods and Services Tax Rules, 2017, after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of App

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2017) may appeal to –
(a) the Commissioner of State Tax where such decision or order is passed by the Additional Commissioner of State Tax;
(b) the Additional Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Joint Commissioner of State Tax, within six months from the date of communication of the said decision or order.
(3) The Commissioner of State Tax may transfer an appeal from one appellate authority to another appellate authority on an administrative ground to be recorded in writing or may club multiple cases of appeal arising out of substantive similar grounds of appeal and assign them to one appellate authority.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government

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Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of DGST Act, 2017 – reg.
01/2018 Dated:- 11-1-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) BRANCH
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02.
No. F.3(66)/Policy-GST/2017/1334-40
Dated : 11 /01/2018
Circular no.01/2018-(GST)
(Ref: Central Circular No 14/14/2017-GST)
Sub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology

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ies to EOU / EHTP / STP / BTP units as deemed exports. Further, rule 89 of the DGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47/2017- State Tax dated 23.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon.
2. For supplies to EOU / EHTP / STP / BTP units in terms Notification No. 48/2017-StateTax dated 23. 11 .2017, the following procedure and safeguards are prescribed –
(i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the

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pplies by the registered person to EOU / EHTP / STP / BTP unit.
(v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, compl

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