2018-TIOL-145-AAR-GST
Ideal Construction
GST - Rate of tax to be levied on sale of Flats/units to prospective buyers is 12% (8% GST after deducting value of land) in case of Affordable Housing Project - if project qualifies as affordable housing project, then registration under Pradhan Mantri Awas Yojana is not required to avail this benefit - applicant will be eligible for ITC subject to fulfilment of conditions as prescribed under the Act: AAR
- Application disposed of: AAR
2018-TIOL-144-AAR-GST
Sterlite Technologies Ltd
GST - Application filed seeking advance ruling is not maintainable as per the provisions of Section 98(2) of CGST Act, 2017 since proceedings are already initiated against the applicant before filing the present application: AAR
- Application rejected: AAR
2018-TIOL-143-AAR-GST
Shree Construction
GST - Tax Rate charged by the sub-contractor to the main contractor on Works Contract Services (WCS), pertaining to railways original works contract, would be @6% of CGST & SGST each: AAR
- Application disposed of: AAR
2018-TIOL-142-AAR-GST
Precision Automation And Robotics India Ltd
GST - Activity of supply and installation of ‘Car parking system' is Works Contract as defined in section 2(119) of the CGST Act, 2017 since once made operational it obtains a state of permanency as an immovable property: AAR
- Application disposed of: AAR
2018-TIOL-141-AAR-GST
Spentex Industries Ltd
GST - Applicant asking AAR to specify complete procedure for Sl.no. 1 and Explanation 1 of the Notification 48/2017-CT dated 18.10.2017 for supplies by DTA to Advance Authorisation holder and also the applicability of Foreign Trade Policy 2015-2020 Mid Term Review and procedure for procuring goods from DTA against Advance Authorisation.
Held: Application is beyond the scope of Section 97(2) of the CGST Act, 2017 as it relates to implementation and applicability of FTP 2015-2020 Mid Term Review - Application rejected in terms of s.98(2) of the CGST Act, 2017: AAR
- Application rejected: AAR
2018-TIOL-140-AAR-GST
Sasan Power Ltd
GST - Applicant were registered with the CE department and were discharging Central Excise duty liability on extraction and manufacture of coal from coal mines for captive consumption - they had an accumulated CENVAT credit balance of Rs.225 crores lying unutilized on 30.06.2017 - Appplicant seeking ruling on as to whether they are entitled to carry forward the accumulated credit as reflected in the CE returns filed for the month of June 2017 when they migrated to the GST regime more particularly u/s 140 of the CGST Act, 2017 - applicant has also filed TRAN-1 and claimed credit.
Held: The credit availed by the applicant of Rs.223.35 crores has been audited by Cost Audit and certain objections have been raised through memos issued to the applicant; that the question raised before the AAR is already under active consideration and scrutiny of the department - since the issue is already pending before the departmental authorities, there is no reason to take up the matter on merits - in view of clear provisions contained in section 97 and 98(2) of the CGST Act, 2017, application deserves rejection at the stage of admission itself: AAR
- Application rejected: AAR
2018-TIOL-139-AAR-GST
Jaimin Engineering Pvt Ltd
GST - Applicant is located in the State of Gujarat and engaged in construction of cold storage in various parts of the country - In respect of some construction work they are doing in state of Rajasthan, they are of the view that they are not required to take registration in the State of Rajasthan - Application filed seeking clarity on the subject matter.
Held: A supplier will have to register at the location from where he makes taxable supplies or is supplying taxable services if his aggregate turnover exceeds Rs.20 lakhs in a Financial year - Applicant is a Works contractor - if the supplier of services has any place of business/office in the State of Rajasthan then he is required to get himself registered there: AAR
- Application disposed of: AAR
2018-TIOL-138-AAR-GST
Swati Dubey
GST - Construction of new 33/220V KV Pooling sub-station along with associated Transmission line and associated feeder bay work on total Turnkey basis.
Held: Supply of composite service in the nature of Works Contract is classifiable under HSN Code 9954/995423 and rate of CGST shall be according to Notfn. 11/2017-CT(R) @9%: AAR
- Application disposed of: AAR
2018-TIOL-137-AAR-GST
Rfe Solar Pvt Ltd
GST - Turnkey EPC Contract does not get covered under supply of ‘Solar Power Generating System' under Entry 234 of Schedule I of Notfn. 1/2017-CT(R) - EPC Contract for Solar Power Plant comes under the purview of Works Contract as per section 2(119) of the CGST Act; Contract for Erection, Procurement and commissioning of Solar Power Plant falls under the ambit of ‘Works Contract Services' (SAC 9954) and attracts @9% CGST + @9% SGST: AAR
- Application disposed of: AAR
2018-TIOL-136-AAR-GST
Ginni Filament Ltd
GST - Wet Baby Wipes, Wet Face Wipes, Bed & Bath Towels/wipes are classifiable under HSN Code 3307 and Shampoo Towels under HSN Code 3305 and are chargeable to CGST @9% & SGST @9% : AAR
- Application disposed of: AAR
2018-TIOL-135-AAR-GST
Egis India Consulting Engineers Pvt Ltd
GST - Project Development and Management Consultancy Services provided by applicant to recipient State/Urban local bodies under the contract for Atal Mission for Rejuvenation and Urban Transformation (AMRUT) and the Project Management Consultancy Services under contract for Pradhan Mantri Awas Yojana (PMAY) would qualify as an activity “in relation to” functions entrusted to Panchayat or Municipality under Article 243G or 243W of the Constitution of India - such services would qualify as “Pure Services” as provided in sr. no. 3 of notification 12/2017-CT(R) as amended and chargeable to Nil Tax: AAR
- Application disposed of: AAR
2018-TIOL-134-AAR-GST
Arpijay Fabricators Pvt Ltd
GST - Applicant is engaged in building bodies of various vehicles over the chassis provided by their principal on job work basis - applicant consuming own material for carrying out the process of body building - whether supply is of goods or services. Held: Activity is carried out in the capacity of a job worker and would amount to composite supply as defined in Section 8 of CGST law - rate of tax would be determined by the predominant component involved in such composite supply - depending upon the character of body being built on the chassis, which would eventually be classifiable under Chapter 87 of Tariff - if the predominant element happens to be service part, then principal supply would be classifiable under heading 9988: AAR
- Application disposed of: AAR
2018-TIOL-133-AAR-GST
Western Cablex Engineering Pvt Ltd
GST - Heat Shrinkable Cable Jointing kits are correctly classifiable under HS Code 8547 and not under HS Code 8546: AAR
- Application disposed of; AAR
2018-TIOL-132-AAR-GST
Temple Packaging Pvt Ltd
GST - Printing of pamphlet/leaflet falls is not Supply of goods (CHS 4901) but a Supply of services classifiable under SAC 9989 when the contents are supplied by the customer: AAR
- Application disposed of : AAR
2018-TIOL-131-AAR-GST
Aakash Engineers
GST - Cargo Trolley used to carry cargo from one place to another, towable in nature and having solid tyre designed for transportation of baggage and light cargo with a minimum payload is correctly classifiable under HSN 8716 8090: AAR
- Application disposed of: AAR
HIGH COURT CASES
2018-TIOL-121-HC-MAD-GST
Eap Infrastructures Pvt Ltd Vs PR CCGST
GST - The petitioner company was unable to file GST TRAN-1 returns within the prescribed time period - Consequently it was unable to take credit of input tax available to it upon migration to GST - Hence the present writ seeking appropriate directions.
Held - The petitioner is directed to approach the jurisdictional Assessing Officer who would refer the matter to the Nodal Officer concerned - The Nodal Officer would consult with the GSTN and forward the matter to the Grievance Committee which would take the remedial measures within a period of six weeks: HC (Para 1,3,7)
- Writ petition disposed of: MADRAS HIGH COURT
2018-TIOL-120-HC-AHM-GST + Case Story
Filco Trade Centre Pvt Ltd Vs UoI
GST - Section 140(3)(iv) of CGST Act, 2017 - no just, reasonable or plausible reason is shown for making such retrospective provision taking away the vested rights - clause (iv) is unconstitutional - Bombay High Court decision in JCB India Ltd. - 2018-TIOL-23-HC-MUM-GST disagreed - at the request of counsel for the Revenue this judgement stayed upto 31.10.2018: Gujarat HC
- Petitions allowed: Gujarat High Court
2018-TIOL-119-HC-MUM-GST
Goan Hotels And Realty Pvt Ltd Vs UoI
GST - The assessee company contested levy of license fee by the State government on its casino - To support its arguments, the assessee put forward a decision in which the levy of service tax on fee paid to obtain liquor license was contested - The assessee claimed that despite difference in facts, the position in both cases is the same.
Held - The Revenue is given time to examine the assessee's arguments and file affidavit in reply - Matter to be heard on October 08: HC
- Case deferred: BOMABY HIGH COURT
2018-TIOL-118-HC-ALL-GST
VSL Alloys India Pvt Ltd Vs State Of UP
GST - The assessee company, engaged in the manufacture, supply & export of industrial SS Tube, fittings and pipe fittings, is located in Ghaziabad - It received an order for a consignment from a dealer located in Gujarat - The assessee charged IGST @ 18% on the consideration amount - The goods were despatched through a vehicle and the relevant challan and e-way bill were downloaded - Details of consignor, consignee, challan number, HSN code and other details had been entered - However, the vehicle was intercepted and the goods were detained en route for not having Part B of the e-way bill - Duty demand was raised u/s 129(3) with imposition of equivalent penalty - The assessee claimed that Part B of the e-way bill could not be filled up because the goods were to be loaded onto a different vehicle before reaching their destination.
Held - No ill intention can be alleged against the assessee - It cannot be expected to fill up vehicle number before the goods have been loaded where such vehicle is transporting the goods to the final destination - The assessee duly attached all the documents with the goods and mentioned all the details - Mere non-mention of vehicle number in Part B of e-way bill is no grounds for seizure of goods - Hence the order of seizure is illegal - Once the assessee produced supporting documents, the authorities should have passed a reasoned order but did not do so - Hence the demands are set aside and the goods & vehicle be released: HC
- Writ petition allowed: ALLAHABAD HIGH COURT
CGST CIRCULAR
64/2018
Interception of conveyances - CBIC modifies procedure - clerical errors to attract only Rs.500/- as penalty
63/2018
Processing of refund claims filed by UIN entities - CBIC issues clarification
62/2018
Levy of GST on Priority Sector Lending Certificates (PSLC)
CGST RULES
CGST Rules 2017, as on 13-09-2018
CGST Rules 2017, as on 10-09-2018
INSRUCTION
Instruction 01
CBIC appoints Neeraj Prasad as first GST Commissioner (Investigation)
CGST (RULES) NOTIFICATIONS
51/2018
Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
50/2018
Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
49/2018
Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
48/2018
Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017
47/2018
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]
46/2018
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]
45/2018
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]
44/2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores
43/2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores
JEST GST by (Vijay Kumar)
GST - Anti-Profiteering Strikes
ARTICLES
GST - More needs to be done to incentivise 'sluggish' compliance!
GST - Anti-Profiteering Strikes
Comparative insight into the amended CGST and IGST Acts - Part III
GST - Board goes into overdrive...! Part II
