Goods and Services Tax

M/s. State Industries Promotion Corporation of Tamilnadu Ltd. Versus Commissioner of Central Excise And GST Chennai North Commissionerate
Service Tax
2018 (3) TMI 551 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST/Misc./40910/2017 and ST/40953 to 40956/2015 and ST/40653 & 40654/2016 – A/40121-40126/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri G. Baskar and Ms. Sushma Harini, Advocate – for the Appellant
Ms. P. Hemavathi, Commissioner (AR) – for the Respondent
ORDER
Per: Bench
Revenue has filed a miscellaneous application seeking change of cause title from Commissioner of Service Tax, Chennai to The Commissioner of GST & Central Excise, Chennai North Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction.
2. After hearing both sides, we allow the miscellaneous application for change of cause title and direct the Department to amen

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and argued the matter. It was submitted that the appellant are incorporated as a company for setting up establishment and promotion of Industrial Estates within the State. Pursuant to its objects, appellants are engaged, inter alia, in the business of developing Industrial Estates and Housing Plots and acquires lands in accordance with procedure established under law. The Finance Bill, 2017 inserted a new Section 104 retrospectively exempting from service tax the services rendered by State Government Industrial Development Corporation. The said exemption granted would be eligible for the appellant and therefore the demand of service tax is unsustainable. It is submitted that for a subsequent period, the Commissioner after taking into consideration the amendment has dropped the demand of service tax except that of water charges. He therefore requested the matter may be remanded to the adjudicating authority for reconsideration of the issues on the basis of the retrospective amendment in

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ith 21st day of September, 2016 (both days inclusive). (2) Refund shall be made of all such service tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all times. (3) Notwithstanding anything contained in this Chapter, an application for claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2017 receives the assent of the President.”
9. The ld. consultant has submitted that the lease in the plots in the present was given for 99 years and that the payment of service tax on the considerations received on the development charges etc. cannot sustain for the reason that they have been exempted retrospectively under section 104. The details of the appeals and the category of services as tabulated by the appellant is as follows:-
DETAILS OF APPEALS
Sl. No
SCN and date
Period
Cr ST Order No.
O-I-O No.
ST Demand/Rs.
CESTAT Appeal No.
1
181/2011/ 11.04.2011
Oct 200

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of immovable property
Chennai Port Trust – Amount Collected Development Charges / Plot Deposit.
APRIL 2012 to JUNE 2012 (Sl. No. 4)
Sl.
Category of Service
Rs.
1.
Development Charges
2,92,39,097
2.
Maintenance Charges
95,68,315
3.
Sub -lease Charges
2,13,860
4.
Track Rent
8,63,301
5.
Rent on building
55,562
6.
Processing fees
20,827
 
Total
3,99,60,962
JULY 2012 to SEPTMEBER 2014 (Sl. Nos. 5 &6)
Sl
Category of service
July 2012 TO Sep 13
Oct 2013 to Sep 14
1.
50% Water Supply Capital cost
18,99,828
–
2.
50% Water Supply Capital cost & Development Charges
58,41,68,966
28,54,98,668
3.
Gross Service tax demanded
58,60,68,794
28,54,98,668
4.
S. Tax(33%) amount already remitted
19,34,02,702
9,42,14,650
5.
Net service tax payable
39,26,66,092
19,12,84,018
10. Taking into consideration the arguments put forward by the appellant before us, we are of the considered opinion that the matter requires to be remanded to the adjudicating autho

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M/s. Tidel Park Ltd. Versus Commissioner of GST And Central Excise, Chennai South Commissionerate
Service Tax
2018 (3) TMI 504 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST/152/2010 – A/40119/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Harisudhan, Consultant – for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) – for the Respondent
ORDER
Per: Bench
Brief facts are that the appellants developed a multi-storied and multi-tenanted commercial space which was rented out to various companies engaged in services of information technologies. The appellants were not discharging service tax on maintenance charges collected from the

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djudication for the limited purpose of recalculation of demand giving the benefit of CENVAT credit. Ld. consultant argued that the present show cause notice is for a subsequent period and that the department has invoked the extended period of limitation alleging suppression of facts. That the appellant was under bonafide belief that they are not liable to pay the service tax since the maintenance charges were collected along with rent and during the relevant period, the levy of service tax on renting of immovable property was under dispute. The appeal filed by the appellant against the adjudication order for the earlier period was pending before the Tribunal. That since the appellant was still litigating the issue, it cannot be said that ap

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wn case cited supra. The Tribunal in the said case had remanded the matter for the limited purpose of recalculation of net tax liability after giving the benefit of CENVAT credit to the appellants. Further, the appellant is a State Government Corporation primarily set up for promoting IT and IT enabled services. This being so, nefarious intention to evade payment of service tax cannot be expected from them. In the present case, the department had issued an earlier show cause notice on the very same set of facts and allegations. Therefore, they cannot allege suppression of facts with intent to evade payment of service tax. The contention of the ld. AR that the appellant had not furnished details as required by the department does not hold wa

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M/s. Vodafone Essar Cellular Ltd. Versus The Commissioner of GST And CE Chennai South Commissionerate
Service Tax
2018 (3) TMI 457 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 16-1-2018
ST/MISC/41856/17, ST/EH/41880/2017 in ST/42404/2013 – A/40080-40081/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Raghavan Ramabhadran, Advocate – for the Appellant
Shri A. Cletus, ADC (AR) – for the Respondent
ORDER
Per: Sulekha Beevi C.S.
Both the above miscellaneous applications have been filed by the department.
2. One seeking amendment of the cause title on the ground that the department is shown in the above appeal with jurisdiction of the Commissioner

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GST – CONCEPT & STATUS Updated as on 01st January 2018
GST
Dated:- 15-1-2018

INTRODUCTION:
The introduction of Goods and Services Tax on 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer.
GENESIS:
2. The idea of moving towards the GST was first mooted by the then Union Finance Mini

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tates were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes levied on the like domestic products. Introduction of G

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UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council.
5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC would be taken by a maj

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four meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC:
(i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 10 lakh.
(ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 75 lakh.
(iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary route. The schemes,

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s to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized.
(v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended.
(vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration.
(vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions.
(viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States.
(ix) Formula and mechanism for GST Compensation Ce

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l taxpayers.
(xiv) Supplies from GTA to unregistered persons has been exempted from tax.
(xv) Registration and operationalization of TDS/TCS provisions has been postponed till 31.03.2018.
(xvi) The e-way bill system shall be introduced nation-wide for all inter-state supplies with effect from 01.02.2018. As regards intra-state supplies, option has been given to States to choose any date on or before 01.06.2018.
(xvii) E-Wallet Scheme shall be introduced for exporters from 01.04.2018 and till then relief for exporters shall be given in form of broadly existing practice.
(xviii) All taxpayers are required to file return FORM GSTR-3B & pay tax on monthly basis.
(xix) Taxpayers with turnover upto ₹ 1.5 Cr are required to file information in FORM GSTR-1 on quarterly basis. Other taxpayers would have to file FORM GSTR-1 on a monthly basis.
(xx) Time period for filing FORM GSTR-2 and FORM GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Offi

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vi) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government.
(xxvii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal.
(xxviii) Rate of interest on delayed payments and delayed refund has been recommended and notified.
(xxix) The GST Council has recommended the rules for National Anti-Profiteering Authority. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members.
SALIENT FEATURES OF GST:
8. The salient features of GST are as under:
(i) GST would be applicable on “supply” of goods or services as against the present concept of tax on manufacture of goods or on sale of goods or on provision of services.
(ii) GST would be based on the principle of destination based consumption taxation as against the present principle of origin-based taxation.
(iii) It would be a dual GST with the Centre and the States simultaneously levying it on a

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entre:
a) Central Excise Duty;
b) Duties of Excise (Medicinal and Toilet Preparations);
c) Additional Duties of Excise (Goods of Special Importance);
d) Additional Duties of Excise (Textiles and Textile Products);
e) Additional Duties of Customs (commonly known as CVD);
f) Special Additional Duty of Customs (SAD);
g) Service Tax;
h) Cesses and surcharges insofar as they relate to supply of goods or services.
(ix) State taxes that would be subsumed within the GST are:
a) State VAT;
b) Central Sales Tax;
c) Purchase Tax;
d) Luxury Tax;
e) Entry Tax (All forms);
f) Entertainment Tax (except those levied by the local bodies);
g) Taxes on advertisements;
h) Taxes on lotteries, betting and gambling;
i) State cesses and surcharges insofar as they relate to supply of goods or services.
(x) GST would apply to all goods and services except Alcohol for human consumption.
(xi) GST on five specified petroleum products (Crude, Petrol, Diesel, ATF & Natural gas) would be applicabl

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.
(xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible.
(xv) All Exports and supplies to SEZs and SEZ units would be zero-rated.
(xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in specified circumstances of inter-State supplies for payment of IGST. The credit would be permitted to be utilized in the following manner:
a) ITC of CGST allowed for payment of CGST & IGST in that order;
b) ITC of SGST allowed for payment of SGST & IGST in that order;
c) ITC of UTGST allowed for payment of UTGST & IGST in that order;
d) ITC of IGST allowed for payment of IGST, CGST & SGST/UTGST in that order.
ITC of CGST cannot be used for payment of SGST/UTGST and vice versa.

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Real Time Gross Settlement (RTGS).
(xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been operationalized yet.
(xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of tax within two years from the relevant date.
(xxiii) Obligation on electronic commerce operators to collect 'tax at source', at such rate not exceeding two per cent. (2%) of net value of taxable supplies, out of payments to suppliers supplying goods or services through their portals. The provision for TCS has not been operationalized yet.
(xxiv) System of self-assessment of the taxes payable by the registered person.
(xxv) Audit of registered persons to be conducted in order to ver

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s relating to Tribunal in respective SGST Act.
(xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made.
(xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act.
(xxxii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or services or both to the consumers.
(xxxiii) Elaborate transitional provisions have been provided for smooth transition of existing taxpayers to GST regime.
BENEFITS OF GST:
(A) Make in India:
(i) Will help to create a unified common national market for India, giving a boost to Foreign investment and “Make in India” campaign;
(ii) Will prevent cascading of taxes as Input Tax Credit will be available across goods and services at every stage of supply;
(iii) Harmonization of l

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tries. This will create India as a “Manufacturing hub”.
(B) Ease of Doing Business:
(i) Simpler tax regime with fewer exemptions;
(ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity;
(iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records;
(iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc;
(v) All interaction to be through the common GSTN portal- so less public interface between the taxpayer and the tax administration;
(vi) Will improve environment of compliance as all returns to be filed online, input credits to be verified online, encouraging more paper trail of transactions;
(vii) Common procedures for registration of taxpayers, refund of taxes, uniform formats of tax return, common tax base, common system of classificati

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eturn. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 28 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration.
10. GSTN has selected 73 IT, ITeS and financial technology companies and 1 Commissioner of Commercial Taxes (CCT, Karnataka), to be called GST Suvidha Providers (GSPs).GSPs would develop applications to be used by taxpayers for interacting with the GSTN.
OTHER LEGISLATIVE REQUIREMENTS:
11. Four Laws namely CGST Act, UTGST Act, IGST Act and GST (Compensation to States) Act have been passed by the Parliament and since been notified on 12th April, 2017. All the other States (except J&K) and Union territories with legislature have passed their respective SGST Acts. The economi

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ates for filling up various forms, etc.
ROLE OF CBEC:
14. CBEC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBEC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significantly. The existing IT infrastructure of CBEC has been suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require re-engineering. The name of IT project of CBEC under GST is 'SAKSHAM' involving a total project value of ₹ 2,256 crores.
15. It was also felt that the organizational structure and deployment of human resources needed a review for smooth and effective implementation of GST. A Working Group has after extensive deliberations and studies, submitted its Rep

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ade and industry who are the vital stakeholders in successful implementation of this reform.
18. CBEC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBEC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBEC would also continue to handle the work relating to levy and collection of customs duties.
19. Director General of Safeguards, CBEC has been mandated to conduct detailed enquiry on anti-profiteering cases and should give his recommendation for consideration of the National Anti-profiteering Authority.
20. CBEC has been instrumental in handholding the implementation of GST. It had set up the Feedback and Action Room which monitored the GST implementation challenges faced by the taxpayer and act as an active interface between the taxpayer and the Government.
EXPERIENCE OF REGISTRATION & RETURN FILING:
21. Registration & Ret

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TR 1 returns filed for September, 2017
27,27,704
18
No. of GSTR 1 returns filed for October, 2017
7,80,849
19
No. of GSTR 1 returns filed for November, 2017
2,89,386
20
No. of GSTR 1 returns filed for December, 2017
5414
21
No. of GSTR 2 returns filed for July, 2017
56,11,071
22
No. of GSTR 4 return filed for quarter Jul-Sep, 2017
25,72,552
FREQUENTLY ASKED QUESTIONS RELEASED BY CBEC:
22. 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 information is available on CBEC GST portal http://cbec-gst.gov.in under Services section as well as on www.cbec.gov.in.
WAY FORWARD:
23. Though, GST has already been implemented from the 1st of July 2017 a number of implementation issues related to IT systems, legal challenges, exports, return filing and reconciliations, passing on transition credit, anti-profiteering in GST e

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GST ITC 04(JOB WORK) RETURN
Query (Issue) Started By: – jayesh thacker Dated:- 15-1-2018 Last Reply Date:- 23-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
How to File Nil Return of GST itc 04 job work
Reply By KASTURI SETHI:
The Reply:
Just like any return, irrespective of the fact whether NIL or tax paid.
Reply By CS SANJAY MALHOTRA:
The Reply:
ITC 04 can't be filed if the same does not contain any records.
Wait as the functionality for filing of Nil return is under p

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relevance of secton 2(f)
Query (Issue) Started By: – arun aggarwal Dated:- 15-1-2018 Last Reply Date:- 17-1-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Sir
I would like to know that is there any relevance of section 2(f) of central excise in the regime of GST for the manufaturer.
Specially for the area based exempted areas where all the benifits if any are given to the manufacturer only.
For reference Circular No.1060/9/2017-CX dt 27/11/2017
Arun
Arun
Reply By KASTURI SETHI:
The Reply:
Section 2(f) of Central Excise Act, is not relevant now inasmuch as the concept of area based exemption does not exist. Such units are to pay GST and thereafter claim refund of GST paid. IT IS NOT EXEMPTION.
Reply By arun aggarwal

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import and bond to bond transfer at zero invoice value
Query (Issue) Started By: – A R Dated:- 15-1-2018 Last Reply Date:- 19-3-2018 Goods and Services Tax – GST
Got 1 Reply
GST
We are a company based in India. We procure and supply some specialized products from China and supply the same to customers based in countries like Singapore, Hongkong, Europe and to many parts of the world.
In once of the case case, one of the Europe based company has asked us to import these product in India in our name and warehouse the same in the Customs Bonded warehouse by filing a warehousing bill of entry.
Once the goods are warehoused in the Customs Bonded warehouse, they want us to do the transfer of the same to a Duty Free Shop in India at

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ice value if to be raised will be for ZERO amount as the Duty free shop is not suppose to pay for the goods, as the European company has asked us to supply the same free of Charge (Zero Value) to the Duty free shop.
In turn the Duty free shop is also going to give these products free of charge to the International passengers when they buy the other products of a specific product at the duty free shop.
Query 1b. when these goods of zero invoice value (free of charge) are being supplied to the Duty free shop vide Bond to Bond transfer, is there a requirement of E Way Bill to be issued.
Query 2a – When we raise the Invoice to the European company for the value of the goods, are we supposed to charge any tax such as GST etc ? if yes, then ki

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WILL BUDGET MAKE CHANGES IN GST LAWS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 15-1-2018

Union Budget 2018-19 is just a fortnight away from now and there is one school of thought which say that Budget will not contain GST proposals.
My understanding is that it will contain GST proposals too, if needed. There is no legal or constitutional bar which prevents Union Government to not have GST proposals in Budget. If Budget (Finance Bill) can have proposals for amendment to Customs, Excise, Service Tax, CST or Income Tax provisions, GST is no different.
Any change to GST laws (CGST / UTGST / IGST Acts) and Sate Compensation law has to be passed by the Parliament which alone is empowered to legislate. The on

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8% or both rates could be converged into a common tax rate of, say, 15 percent. While a rate of 15% may be welcomed by service providers in general which would imply going back to Service Tax times as far as tax rate in concerned but a well planned balancing act would be needed in case of goods.
However, Government and the GST Council should also decide not to tweak tax rates off and on but may fix a fixed date (may be once in a quarter) when any such tax rate change be attempted to in future. This would only add to efficient compliances. Compensation cess also needs to be rationalized for motor vehicles and used goods / vehicles in particular.
We should not forget that GST law is going to enjoy status of work-in-progress for few years. A

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Budget: Realty sector eyes lower GST, infra status
GST
Dated:- 15-1-2018

Mumbai, Jan 14 (PTI) Severely impacted by various reforms like RERA, GST and demonetisation, the realty sector is pinning its hopes on Budget 2018-19 for relief measures like lower taxes and infrastructure status.
The year 2017 was an eventful one for the sector with many structural policy reforms, which resulted in a significant decline in home launches to 1,03,570 units compared to 1,75,822 in 2016.
Industry players are expecting rationalisation of the GST rates from the current 12 per cent to 6 per cent and bringing stamp duty under the ambit of GST.
"Also, industry status to the full real estate sector will help in creating surplus housing dem

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g Managing Director and CEO Brotin Banerjee said, "We look forward to seeing the additional stamp duty and registration on properties be reduced or merged with GST. A reduction of the taxes and add-on costs, inclusive of brokerage, on under-construction properties, will also ease the financial burden from a consumer perspective."
Apart from GST, infrastructure status to the entire sector tops the list of their expectations from the budget.
"Real estate sector should be allotted infrastructure status, which will lead to construction funds being available to the developer at much lower interest rates.
"This will eventually benefit EWS and LIG customers, as the developers would be in a position of making the projects rea

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Standard Operating Procedure for Reporting GSTN Issues.
Trade Notice No. 15/2017-18 Dated:- 15-1-2018 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18
Trade Notice No. 15/2017-18
Dated 15.01.2018
Subject:- Standard Operating Procedure for Reporting GSTN Issues-reg
It is brought to the notice of all the members of Trade/ Industry/ Trade Associations/Chambers of Commerce and Industry/ RAC and all others concerned regarding technical issues faced by taxpayers on the GST Common portal (operated by GSTN), the following Standard Operating Procedure is requested to be kindly followed:
1. Taxpayer s

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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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