Goods and Services Tax

GST – States – Va Kar/GST/07/2017-S.O. No. 089 – Dated:- 6-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 5th October, 2017 S.O. No. 89 Dated- 6th October, 2017-In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, this notification shall be deemed to be effective from 15th September, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

fied in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

re sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Jharkhand, Commercial Taxes Department, notification published in the Jharkhand Gazette vide number S.O 84 dated 5 October, 2017; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 96/ST-2 – Dated:- 6-10-2017 – GOVERNMENT OF HARYANA EXCISE AND TAXATION DEPARTMENT Notification The 6th October, 2017 No. 96/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 (Eighth Amendment) Rules, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017 (herein after called the said rules), in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31st October shall be substituted. 3. In the said rules, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.12(5)FD/Tax/2017 – Dated:- 6-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE (TAX) DEPARTMENT No. F.12(5)FD/Tax/2017 Jaipur Dated : 06-10-2017 All Additional Chief Secretaries/Principal Secretaries/ Secretaries, All Head of Departments, Rajasthan Subject – Registration of Tax Deductor at Source under GST Provision related to Tax Deduction et Source (TDS) has been enumerated in Section 51 of RGST Act & CGST Act and Section 20 of the IGST Act It is provided that TDS shall be done by a department or establishment of the Central Government or State Government, or Local Authority, or Governmental Agencies or such Persons or Categories of person as may be notified by the Government on the recommendation of the GST Council. These p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendation of the Council, by the State Government. At present, provisions only relating to the registration under GST are in force and the functionality for registration of Tax Deductors under GST has been made operational on the GST Common Portal (www.gst.gov.in). It is provided that a person required to deduct tax under GST may apply for registration under GST on the basis of Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961. However, it would be pertinent to note that the actual deduction of tax is to commence only after date for the same is notified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – VEMULA CHANDRASEKHAR – Dated:- 5-10-2017 Last Replied Date:- 8-10-2017 – Can any one guide on requirement of GST registration for a person who is exporter of services with the turnover of below 20 lakhs – Reply By KASTURI SETHI – The Reply = The element of inter-State sale is also involved. So no threshold exemption is available. However, export is zero rated and you can avail GST paid on inputs, input services etc. Registration is required. – Reply By Ganeshan Kalyani – The Reply = Registration is required. – Reply By Himansu Sekhar – The Reply = Exports are treated as interstate supply. On such a situation regn. Is mandatory – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Since export is treated as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – NS tawar – Dated:- 5-10-2017 Last Replied Date:- 5-10-2017 – Dear Sir Require discusssion and opinion on following Scenario -A Goods Transport Agency ( Let Say GTA -A) contacted to an other GTA, Truck Owner ( Lets Say GTA-B) to supply a truck to company ( Lets say comapany – C) for transportation of Goods . In This Case GTA -B Issued Invoice to GTA-A charging CGST @6% and SGST @6% . My Query are As Follows -1- Whether Services Given by one GTA to another G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Dear Sir,We are run a private coaching centre, student paid course fees as per fees payment plan provided to student at a time of admission for example total course fees ₹ 40,000 payable as per following fees payment plan:01.08.2017 1000001.09.2017 1000001.10.2017 1000001.11.2017 10000Please guide me, if student paid fees only August, 2017 month, from 20.09.2017 student not coming for classes & not paying fees, we are book GST liability in our books as per fees payment plan. Can i issue credit note for reverse of GST liability which is already book for the month of September, 2017 (Classes provided to student till 20.09.2017)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

59.asp – Reply By KASTURI SETHI – The Reply = When invoice is not issued , liability arises from the due date of payment as per schedule in Prospectus. You will have to pay GST for full month of September. Regarding further guidelines for October onwards, you may contact your jurisdictional Range Officer and give in writing about factual position. You may get relaxation as when no consideration is likely to be received and no service is to be supplied , GST for what and on what grounds. – Reply By Rajagopalan Ranganathan – The Reply = Sir, It is sufficient if you pay gst for the month of August 2017 since you have provided coaching service for the month of August 2017 and collected the fees of ₹ 10,000/-. For the rest of fee schedule

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

actual position. Then you can avoid paying GST for September, 17 ( up to 18.9.17). If you do not intimate about non receipt of consideration to the department you will have to pay GST. So to be on safer side, intimate the department. Also intimate there is no chance for recovery from the students as they have left. – Reply By Himansu Sekhar – The Reply = Up to sept. You have to pay gst. Afterwards gst is not leviable. If you have issued invoices from Oct. Issue credit note. – Reply By KASTURI SETHI – The Reply = Yes. Himanshu Ji. You are 100 % correct. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Himanshu – Reply By Jatinder Kumar – The Reply = Thank you very much all experts,Please note, September month GST p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – JOSEPH DAVID – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Whether it is compulsory to fill C forms detail in TRAN1 if I am not Taking any transition credit of VAT but Taking credit of Cenvat and service tax. What if still some forms are pending and no vat credit available REGARDS JOSEPH DAVID – Reply By KASTURI SETHI – The Reply = If you do not fill Form C figures, it may mismatch the overall figures and mismatch may create problems. – Reply By Gane

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Dear Sir,Please note, Office staff provided by labour contractor (Un-registered dealer) to our partnership firm (Registered under GST)Payment around ₹ 50,000 per month paid to labour contractor.Please guide me, TDS provisions under GST is applicable or not on such transactions.Thanks & Regards,Jatinder Kumar – Reply By KASTURI SETHI – The Reply = TDS under GST is applicable on the transaction value (Excluding taxes) exceeding ₹ 2.50 lakhs. See Notification No.33/17 dated 15.9.17 effective from 18.9.17 CGST/SGST 1 % and if IGST 2%. – Reply By Jatinder Kumar – The Reply = Thanks Sir – Reply By Rajagopalan Ranganathan – Th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Are you falling under any of categories enumerated at (a) (b) (c) and (d) above? Then only you have to deduct TDS from the amount payable to the service provider. You say the service provider is unregistered. In that case you have to pay the tax under reverse charge mechanism under Section 9 (3) or 9(4) of CGST Act, 2017. This is my opinion. – Reply By Jatinder Kumar – The Reply = Thank you very much sir,Please provide GST Rate if tax paid under RCMRegards,Jatinder Kumar – Reply By Rajagopalan Ranganatha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Dear Experts,Need clarification on renting of immovable property for the commercial use.If the owner has the properties in different states for eg. AP, TS and TN. He got registered under gst in the state of Telangana(TS) but not in AP and TN. In such cases, can owner of the property raise the bill to the tenant in AP and TN with IGST with getting registered under gst in the state of AP and TN ? Otherwise, does it need to take state-wise registration ? – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion he has to take State wise registration since provision of centralised registration is not made available under GST Acts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Export of services – The supply of services to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Export of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – There is no concept of Deemed Export – supplies to EOUs are taxable like any other taxable supplies. – However, EOUs, to the extent of exports, are eligible for zero rat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – There is no concept of Deemed Export – there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer without pay

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – LUT – Export – Till mandatory self-sealing is operationalized, sealing of containers, wherever required to be carried out under the supervision of the officer, shall be done u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted. – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Furnishing of LUT – export of goods or services – Till the time FORM GST RFD-11 is available on the common portal, hard copy may be furnished, duly filled, to the jurisdiction

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Introduction: In this article we shall be discussing about how to generate new E-way bill online under GST Welcome to new E-way BILL SYSTEM, a system for hassle free movement of goods throughout the Country with one E-way Bill. Now all the taxpayers, transporter and related stakeholders who are responsible for the movement of goods from one state to another, can take a sigh of relief. This is because, for any movement of goods across India, the taxpayers can generate a single e-way bill online through a portal called gst.kar.nic.in. With this single E-way bill, the goods can be transported from one state to another without any hindrance. What is gst.kar.nic.in/ewaybill? Gst.kar.nic.in is the central tax website link from where the supplier, receiver or transporter can generate ewaybill for the movement of goods across India. In other words, if you want to generate the eway bill,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ic.in/ewaybill and select the option E-Way Bill Registration . Here, the tax payer has to enter his GSTIN and on validation, the system shows him his GSTIN details and request for send OTP. The OTP will be sent to the tax payer s registered mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the tax payer. Understanding the website after logging in Once you are registered with the gst.kar.nic.in, the next step is to log in into the system, i.e. on gst.kar.nic.in. Once you are logged in, a new window opens up where you can see the following details on the left side of the window: Eway bill Consolidated E-way bill Option to reject Reporting Masters – where you can create items, customers, products etc. User management Registration. Features of New e-Way Bill system: This new system facilitates the tax payers to enter his master entries for customers, suppliers, transporters and products. This information will help him

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

you are generating an E-way bill for outward supply, then enter name and GSTIN for the consignee. After that, you need to enter items details. Further, details of items shall be auto populated, if the item has been created from the masters (option on the homepage after logging in). Select mode of transportation. The user shall select the mode of transportation like by road, air, rail etc. If a user is carrying out the transportation through the third party, then he /she will generate the E-way bill by entering the transporter id and transporter document number and date given by the transporter. Once the transport ID is selected, the generated e-way bill shall be forwarded to the concerned transporter, and then the transporter shall enter vehicle number. Auto verification and generation of 12 digit code Once the request has been submitted by the user, the system will verify the details automatically and shows a message, if there is any error. Further, if all the details are correct, the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deleted……

2018 (3) TMI 1017 – MADRAS HIGH COURT – [2017] 1 GSTL 14 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
–
Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
–
There will be a direction to the Commissioner of Commercial Taxe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 10.07.2017 and 11.09.2017 to the respondent stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ndent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5.Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 1016 – MADRAS HIGH COURT – [2017] 1 GSTL 12 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
–
Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
–
There will be a direction to the Commissioner of Commercial Taxe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5.Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was del

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Managing Director Tamil Nadu Water Supply & Drainage Board, The Executive Director Tamil Nadu Water Supply & Drainage Board, The Chief Engineer Tamil Nadu Water Supply & Drainage Board and The Commissioner of Commercial Taxes – 2018 (3) TMI 968 – MADRAS HIGH COURT – [2017] 1 GSTL 6 (Mad), [2018] 2 GSTL 21 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017, 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
–
Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a positi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt and other Governmental organisation. 2. The contractors used to remit 2% tax on value for the works executed by them towards the Works Contract Tax under the Tamil Nadu Value Added Tax, 2006 [hereinafter called as the TNVAT ] in terms of Section 6 of the TNVAT Act. 3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 10.07.2017, 11.07.2017 and 11.0

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch, it is seen that the Government also is in the process of discussing as to how the modality has to be worked out and what is the relief petitioner/ association entitled to. 10. In any event, since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5.Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. Thi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (3) TMI 900 – MADRAS HIGH COURT – [2017] 1 GSTL 15 (Mad) – Consideration of representations submitted by the petitioner – Levy of GST – Works Contract, on which VAT was imposed previously – the petitioner/association made representations on 05.07.2017, 29.08.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.
–
Held that: – since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.
–
There will be a direction to the Commissioner of Commercial Taxes to conside

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State Government is empowered to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 29.08.2017 and 11.09.2017 to the respondent stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable. 7. Alternatively the association stated that if the petitioners are compelled to pay anything over and above 2%, the resp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

spond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. 11. The learned Government Advocate has drawn the attention of this Court to G.O. Ms.No.264, Finance [Salaries] Department, dated 15.09.2017. The operative portion of the Government Order reads as follows :- 5. Under the new tax regime, GST (comprising CGST, SGST and IGST) on works contracts for Government work was intially notified at 18 percent. This had resulted in representations from contractors of ongoing works for compensation by procuring entity for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Va Kar/GST/07/2017-S.O. No. 087 – Dated:- 5-10-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 4th October, 2017 S.O. No. 87- Dated- 5th October, 2017- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017 and S.O. 61 dated 18 August, 2017 published in the Jharkhand Gazette, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2017 (10) TMI 1120 – MADRAS HIGH COURT – TMI – Recovery of the arrears of central excise duty – Garnishee notice – Section 11 of the CEA, 1944 – Held that: – the petitioner has now paid only four instalments and defaulted in payment of the fifth instalment – the first instalments of ₹ 21.54 lakhs was paid on 11.09.2017, and even before the petitioner could take steps to pay the second installment before 22.9.2017, one of the secured creditors, who had lent monies to the petitioner, viz. ICICI Bank had moved the National Company Law Tribunal (Division Bench) Chennai (NCLT) by filing CP/564(IB)/CB/2017, under Section 7 read with Rule 4 of the Insolvency and Bankruptcy Code, 2016 – the petitioner can no longer maintain the present Writ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion will be initiated against them under Section 11 of the Central Excise Act, 1944. 3. When this Writ Petition came up for hearing, this Court granted an interim order on 07.09.2017, directing the petitioner to show their bona fides by paying a sum of ₹ 43.08 lakhs in two instalments on or before 22.9.2017, and the said interim order reads as follows :- Heard the learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel accepting notice for the respondents. 2. The petitioner is aggrieved by the garnishee notice issued by the third respondent for recovery of the arrears of central excise duty. 3. The first respondent was magnanimous enough to grant permission to the petitioner to pay the arrears in 18 equ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ere will be an interim order as prayed for. It is needless to state that the petitioner shall not commit any default in payment of future instalments. List on 05.10.2017 for further directions. 4. The learned counsel appearing for the petitioner submits that the first instalments of ₹ 21.54 lakhs was paid on 11.09.2017, and even before the petitioner could take steps to pay the second installment before 22.9.2017, one of the secured creditors, who had lent monies to the petitioner, viz. ICICI Bank had moved the National Company Law Tribunal (Division Bench) Chennai (NCLT) by filing CP/564(IB)/CB/2017, under Section 7 read with Rule 4 of the Insolvency and Bankruptcy Code, 2016, and the NCLT has passed an order on 13.9.2017, appointing

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2017 (10) TMI 881 – MADRAS HIGH COURT – 2017 (6) G. S. T. L. 262 (Mad.) , [2017] 1 GSTL 7 (Mad) – Jurisdiction under GST – determination of rate of IGST on import of goods – Maintainability of petition – alternative remedy of appeal – case of petitioner is that the respondent is neither a proper officer nor an adjudicating authority as defined and contemplated under the CGST Act or the IGST Act – Held that: – a Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified.
–
It appears that the petitioner did not dispute the classification as under entry 84329010, but submitted that the correct rate of IGST should be at 12%. The respondent has taken a decision by classifying the goods by fixing the rate of tax at 18% and in support of such conclusion has given certain reasons. Exercising jurisdiction under Article 226, I do not propose to venture into as what would be the appropriate classification of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ordered re-assessment of the bill of entry No.2544081, dated 21.07.2017. As against the impugned order, the petitioner has an alternate remedy of filing an appeal before the Commissioner of Customs (Appeals), Chennai, under Section 128(1) of the Customs Act, 1962. The petitioner has not availed such remedy and is before this Court challenging the impugned order. 3. Thus, the first hurdle, the petitioner has to across is to convince this Court that despite the existence of an alternate remedy, the petitioner is entitled to challenge the impugned order by way of this Writ Petition. 4. The first contention raised by the petitioner is that the impugned order is wholly without jurisdiction inasmuch as adjudication under the provision of the Central Goods and Service Tax Act, 2017, (CGST Act) read with Integrated Goods and Service Tax Act, 2017, (IGST Act), is to be done by a proper officer in terms of Section 2(91) of the CGST Act, or an adjudicating authority as defined under Section 2(4)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the goods, which was elaborately reiterated by Dr.Krishnanadh. 5. In my considered view, a Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. Infact, under the normal course in respect of classification disputes, the High Court cannot entertain an appeal against an order passed by the CESTAT as appeal lies to the Hon'ble Supreme Court in respect of classification issues or matters concerning rate of tax. 6. The impugned order is on request made by the petitioner to furnish a speaking order under Section 17(5) of the Customs Act, 1962. A cursory reading of the impugned order would clearly show that the petitioner submitted themselves to the jurisdiction of the respondent in appearing before the respondent and requesting for an order with reasons. In such circumstances, it has to be seen as to whether the plea of lack of jurisdiction now raised by the petitioner is sustainable. The respondent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =