TOP NEWS
GST - CBIC finally takes Budgetary Support Scheme ONLINE from Sept, 2018
DIPP NOTIFICATION
1067
Online registration and online filing of the claims, by the eligible units for disbursaI of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim
GST CIRCULAR
68/2018
Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
GST AAR CASES
2018-TIOL-183-AAR-GST
Victory Comfort Products
GST - Ruling sought of Rate of Tax on 'Coir Sheets/Rubberised Coir Sheets or Blocks'.
Held: As the applicant has not produced the required information viz. product catalogue etc. even after giving enough time, issues raised in their application cannot be decided for want of information from their end - Ruling cannot be given in the instant case -application disposed of: AAR
- Application disposed of: AAR
2018-TIOL-182-AAR-GST
Take Off Academy (Nidhi Rahul Gandhi)
GST - Applicant seeks ruling as to whether the consideration received from M/s Pearson VUE for conducting test on behalf of M/s Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act and in case the answer is negative as to whether the transaction is intra state supply or inter state supply of service.
Held: Application is rejected u/s 98(2) of the CGST Act, 2017 without going into the merits of the case on the issue of lack of jurisdiction as the ruling is sought as regards ‘place of supply' which is not covered u/s 97(2) of the CGST Act, 2017: AAR
- Application rejected: AAR
2018-TIOL-181-AAR-GST
Susheela Agrovet
GST - Applicant seeking ruling on the HSN Code applicable for ‘Chicken Waste Intestine' which they collect from different chicken shops in and around Hyderabad and other parts of Telangana and which are washed with hypochloride for supply to pet food and animal food industries as intermediate product for manufacture of poultry and animal feed.
Held : HSN Code applicable for ‘Chicken Waste Intestine' is 0505 and rate of tax is @2.5% CGST + @2.5% SGST: AAR
- Application disposed of: AAR
2018-TIOL-180-AAR-GST
Raja Slates Pvt Ltd
GST - Slates for Student and Slate for Teacher are appropriately classifiable under Tariff Heading 9610 and are eligible for exemption from payment of CGST in terms of Sl. No. 146 of Notification 2/2017-CTR - applicant is also getting some job work done on slates and in this regard when same is provided by an unregistered supplier, GST is required to be paid by applicant on reverse charge basis u/s 9(4) of the CGST Act, 2017 subject to exemption, if any, available: AAR
- Application disposed of: AAR
2018-TIOL-179-AAR-GST
Meera Metals Vavdi
GST - Product "Chilly cutte" made of Stainless steel is classifiable under heading 8210 0000 and not under heading 7323: AAR
- Application disposed of: AAR
2018-TIOL-178-AAR-GST
Lambda Therapeutic Research Ltd
GST - Applicant providing services of scientific testing and technical analysis on pharmaceutical products - samples of pharmaceutical products are made available to the applicant from an entity situated outside India and applicant conducts trials on the same and when the products are consumed - applicant receives consideration in convertible foreign exchange - applicant seeking a ruling as to whether the activity would be treated as 'export of service' and, therefore, a zero-rated supply.
Held: Entire issue is intrinsically related to determination of 'place of supply' of service by applicant - since 'place of supply' is not covered by s. 97(2) of the CGST Act, Authority is helpless to answer the question raised by the applicant as it is lacking jurisdiction to decide the issue - Application rejected u/s 98(2) of CGST Act, 2017: AAR
- Application rejected: AAR
2018-TIOL-177-AAR-GST
Edutest Solutions Pvt Ltd
Facts: Applicant is engaged in business of confidential printing of educational test papers, which requires team of highly experienced and talented persons and maintenance of top secrecy, accuracy and timely delivery of the material is essential part of work - applicant is doing printing of educational test papers for Secondary and Higher Secondary Education Boards of various states and also at the national level and for various education institutes - Applicant seeks a ruling as to whether activity of printing of question papers can be classified as activity of supply of goods or supply of services; if supply of services as to whether benefit of notification 11/2017-CTR, 12/2017-CTR is allowable; if supply of goods, whether should be treated as exempted goods/Nil rate in terms of Sr. no. 119, Notfn. 2/2017-CTR or whether @2.5%, Sr.no.201 of Schedule I, Notification 1/2017-CTR.
Held : GST - Activity of printing of question papers is activity of supply of service classifiable under heading 9989; covered by sr.no. 66 of notification 12/2017-CTR, Nil rate, when provided to educational institutions and when service recipients are other than educational institutions, services covered by sr. no. 27(i) of notification 11/2017-CTR, @6% CGST: AAR
- Application disposed of: AAR
2018-TIOL-176-AAR-GST
KL Hi-Tech Secure Print Ltd
GST - Supply of service to 'educational institutions' for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017: AAR
GST - Supply of 'Printed of cheque books' (where the paper is being supplied by the banks) is a supply of service and are classifiable under heading 9988 and attracts GST @ 5% ( 2.5% CGST + 2.5% SGST): AAR
GST - Supply of cheque books (where the cost of printing paper and inks are being borne by the applicants) are classifiable under heading 4907 of GST Tariff as goods and would not attract any GST as they are exempted supply in terms of Serial No 118 to the Notification No.02/2017-Central Tax (Rate) dated 28.06.2017: AAR
GST - Supply of Aadhaar Cards is a composite service, activity is predominantly in the nature of supply of serivce rather than supply of goods and is classifiable under heading 9989 of GST Tariff and attracts GST @ 12% (6% CGST + 6% SGST) in terms of S.No.27 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended: AAR
GST - Printing and supply of Polyvinyl chloride cards (PVC) - predominant supply is that of goods and the supply of printing of the content supplied by the recipient of supply is ancillary to the principal supply of goods and, therefore. such supply would be classified as supply of goods - classifiable under heading 3920 of GST Tariff and attracting 18% GST (9%CGST + 9%SGST) in terms of S.No.106 of Schedule III of Notification No.1/2017- Central Tax (Rate) dated 28th June, 2017: AAR
- Application disposed of: AAR
2018-TIOL-175-AAR-GST
Omnisoft Technologies Pvt Ltd
Facts: GST - Applicant has been awarded the National Franchisee for the whole of India to conduct UCMAS (Universal Concept Mental Arithmetic System), a child development program based on Visual Arithmetic and Abacus - Applicant seeks a ruling as to whether the activity provided qualifies for exemption from the payment of GST?
Held: Training imparted by the applicant to create interest in students for more advanced form of mathematics so as to enhance their thinking capacity and mental development or employing methods of play involving Musical, Visual and specialized effects does not make the activities of the applicant as training or coaching in recreational activities -As the decision of CESTAT in the case of Abacus Brain Study (P) Ltd. 2011-TIOL-1021-CESTAT-BANG is in jeopardy in view of the appeal filed in the Supreme Court and which is pending, the same cannot be relied upon - moreover, Notification No. 9/2003-Service Tax and 24/2004-Service Tax issued under the Finance Act, 1994 (Service Tax) are not pari-materia to Sr. 80 of Notification No. 12/2017-Central Tax (Rate) - Activities of the applicant do not fall within the term 'Art' as mentioned in the exemption notification(s) - Applicant is, therefore, not entitled to the exemption provided vide Sl. No. 80 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notification issued under the GGST Act, 2017 and Sl. No. 83 of Notification No. 9/2017-Integrated Tax (Rate) issued under the IGST Act, 2017 - Hence the activity provided by UCMAS using abacus does not qualify for exemption from the payment of Goods and Services Tax: AAR
- Application disposed of: AAR
2018-TIOL-174-AAR-GST
Sapthagiri Hospitality Pvt Ltd
GST - Supplies made by applicant, a SEZ Co-developer, from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located in Special Economic Zone for authorized operations will be treated as zero-rated supplies under the provisions of Section 16(1) of IGST Act, 2017 read with Section 2(m) of SEZ Act, 2005 - Further, Applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located outside the territory of Special Economic Zone under the provisions of Section 5(1) of Integrated Goods and Service Tax Act, 2017: AAR
- Application disposed of: AAR
2018-TIOL-173-AAR-GST
Khedut Hat
Facts: GST - Applicant procured explosives for blasting activity and based on the information received from the client as to the number of holes to be charged at the site, fills every hole with explosives that are connected via detonators and/or detonating fuse and safety fuse; each hole is blasted in the manner and sequence as required; that explosives are neither handed over to the client nor is it in possession of client; that any quantity of explosives or other material left after carrying out blasting activity is transferred back to the Magazine of the applicant; that client is not qualified person to possess explosives and thus it is clear that applicant has not transferred title to goods used in blasting activity to its client and, therefore, the applicant views that blasting activity carried out by them shall be treated as 'supply of service' – Ruling sought in this regard as to whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service'?
Held: There is deemed supply of explosives in this case in view of the judgement of Hon'ble Supreme Court in the case of Bharat Pest Control - 2018-TIOL-310-SC-VAT as well as the supply of service in the form of the blasting work - Therefore, the situation as narrated by the applicant is a ‘composite supply' of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act, 2017 and the GGST Act, 2017: AAR
- Application disposed of: AAR
GST HIGH COURT CASES
2018-TIOL-134-HC-MUM-GST
OEN India Ltd Vs UoI
GST - The petitioner was unable to submit Form GST TRAN-1 due to typographical error - Consequently, it was unable to avail unutilized Cenvat credit - Hence the present writ seeking directions to the effect that the petitioner be enabled to re-submit Form GST TRAN-1 electronically or physically.
Held - Human errors in mentioning the correct figures have occured in past cases too, some of which were resolved in favor of the State while others were settled in favor of the assessee - Considering the provisions of Section 172 of the CGST Act pertaining to removal of difficulties, it would be appropriate for the Central Govt to issue a general or specific order to mitigate such issues - Matter adjourned for hearing on October 10, 2018: HC (Para 2,3,5,6)
- Case deferred: BOMBAY HIGH COURT
2018-TIOL-135-HC-P&H-GST
Divya Singla Vs UoI
GST - The petitioner had been served SCN proposing levy of service tax on fee paid to obtain license to sell liquor for human consumption - Hence the present writ contesting such SCN.
Held - Considering the findings that emerged from the 26th meeting of the GST Council, wherein it was noted that no GST or Service Tax is leviable on fee paid for grant of license sale of liquor for human consumption - Hence the petition becomes infructuous: HC
- Writ petition disposed of: PUNJAB AND HARYANA HIGH COURT
2018-TIOL-136-HC-DEL-GST
Napin Impex Private Ltd Vs CDGST
GST - The assessee is a dealer trading in PVC resins as well as food items - Its premises were raided by the DGST officials who directed production of books & accounts - The assesse sought 24 hours time to procure the same - However, the Department temporarily sealed the premises - Hence the present appeal was filed claiming that the DGST lacks statutory power or authority to indefinitely seal the premises.
Held - The authorization to break-open seals and carry out search of the premises under Rule 139(1) in Form GST INS-I, does not name the assessee - Instead it merely lists the premises - Section 69(4) of the CGST Act merely authorizes the officials concerned to search or break open locks upon encountering resistance or to examine books & documents - In such case, complete sealing of premises is per se illegal - The petitioner could justifiably be restrained from using the premises only for as long as was enough to secure necessary evidence - Such restraint could not have been made indefinite - Hence the Department is directed to lift the seal within 12 hours and return possession of the premises to the assessee: HC
- Writ petition allowed: DELHI HIGH COURT
KARNATAKA RULES NOTIFICATION
FD-53/2018
CIRCULAR
CIR-05/2018
Modification of the procedure for interception of conveyances for inspection of goods in movement and detention, release and confiscation of such goods and conveyances, as clarified in CCT Circular No. GST-02/2018-19 dated 16.04.2018
JHARKHAND RULES NOTIFICATION
916/2018
ARTICLES
GST - Anti-abuse measures - e-Way Bills to be matched with Sales Invoices
GST Incentive Schemes by States - A Dynamic Calculus of Value-Additions
GST - Agenda for the second year - Part V
PMJAY Symbolizes Modi Ji's Magic of Disruptive Development
