CGST RULES NOTIFICATION
18/2019
Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
17/2019
Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019
HIGH COURT CASES
2019-TIOL-801-HC-ALL-GST
Jai Laxmi Cement Company Pvt Ltd Vs UoI
GST - Petitioner, while filing the FROM GST TRAN-1 committed some inadvertent mistake due to which the amount of CENVAT credit admissible as ITC was filled in the wrong column and consequently the same is not being reflected in the electronic credit register - they have also tried to file a revised declaration form in GST TRAN-1 and moved an application on 07.01.2019 before the Nodal Officer.
Held: Application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner and not by any other subordinate authority - Commissioner concerned is directed to ensure that the aforesaid application so submitted by the petitioner before the Nodal Officer may be called upon by him and appropriate orders are passed on it in accordance with law most expeditiously, if possible, within a period of one month from the date of production of a certified copy of this order before him - Petition disposed of: HC
- Petition disposed of: ALLAHABAD HIGH COURT
2019-TIOL-787-HC-DEL-GST
Independent Power Producers Association of India Vs UoI
GST - Petitioner had earlier filed a petition seeking same relief and the said petition was withdrawn on 1st April 2019 when the locus standi of the Petitioner to seek relief on behalf of its individual members was questioned - Counsel stated that the said petition was withdrawn with liberty to file separate petitions on behalf of the individual members - Another petition was filed by the Independent Power Producers Association of India seeking same relief and in paragraph 31 of the petition it was stated that they had not filed any other proceedings in respect of the subject matter either in the Delhi High Court or in the Supreme Court of India - Incorrect statement made by the petitioner - Counsel tried to explain this lapse as ‘inadvertent' - on both occasions, Counsel being the same and being fully aware of the facts, it was imperative for the petitioner to have made a full and correct disclosure of all material facts concerning the filing of the earlier petition by the same petitioner seeking same relief - High Court dismisses the present petition with cost of Rs.1 lakh to be paid by the petitioner to the Delhi High Court Legal Services Committee on or before 30th April 2019: High Court [para 5, 6]
- Petition dismissed: DELHI HIGH COURT
AAR CASES
2019-TIOL-123-AAR-GST
Umadevi Kamalkumar Patni
GST - The applicant is a partner in a business - He regularly withdrew his share of profits from the firm by means of remuneration, interest and share of remaining profit - The applicant also provides loans at the normal market rate of interest - The applicant approached the AAR seeking to know if it is liable to pay tax on any goods or services or both & whether he is liable to obtain registration under the CGST Act.
Held - As per Section 97(1) r/w Rule 104 of the CGST/MGST Act, the applicant is liable to pay fees of Rs 5000/- under each Act to be deposited in manner provided u/s 49 of CGST Act - Failing such compliance, an application is incomplete and thus liable to be rejected - In the present case, the applicant deposited Rs 5000/- only & did not deposit the full amount of Rs 10000/-, despite being given several opportunities to cure such defect - Hence the application is liable for rejection: AAR
- Application dismissed: AAR
2019-TIOL-122-AAR-GST
Technip Uk Ltd
GST - The applicant company executed tenders issued by the ONGC Ltd for erection, commissioning and installation work on turnkey basis for petroleum operations - It approached the AAR seeking to know whether the terms of the Notice Inviting Tender (NIT) in terms of its self-styled description as 'lump sum turnkey contract', would become a works contract - If so, whether each & every supply made to ONGC under such contract would attract rate of tax applicable to works contract - Whether the position will change if members of the consortium raise distinct invoices & ONGC also pays directly to the members - Whether individual invoices will be unaffected by the overall description as a works contract - If only a single rate of tax is applicable to the entire contract, whether members can claim rate of tax as per Notfn No 3/2017-IT(R) dated 28.06.2017 - Whether a member of consortium supplying goods alone can claim concessional tax @ 5% as per such Notfn.
Held - An advance ruling helps an applicant in determining GST liability - It also brings certainty in determining tax liability with no litigation - In the present case, the tender contract is awarded to a consortium other than the applicant - As suich the possibility of supply of goods or services or both by the applicant in relation to such tender is not existent - Hence the application has been rendered infructuous & the questions raised do not warrant being answered: AAR
- Application dismissed: AAR
2019-TIOL-121-AAR-GST
E-Square Leisure Pvt Ltd
GST - The applicant company rented out immovable properties to business entities for commercial purpose - It paid GST on rent received - It also took interest-free security deposit on account of security againsts damages, if any, caused to the furniture, fittings and equipment supplied along with the premises - Such amount is returned to the lessee upon completion of lease tenure - It approached the AAR seeking to know whether GST is payable on the interest-free security deposit and the notional interest - If so, it also sought to know the value of notional interest for levying GST.
Held - As the interest free deposit is returned to the lessee, these deposits cannot be treated as being consideration for supply of any service - In such case, no GST is payable on these amounts - However, if upon completion of lease tenure, any portion of the amount is retained and not returned on account of charges against damage, then such amount retained will attract GST - Hence GST is not leviable on interest-free security deposit: AAR
- Application disposed of: AAR
2019-TIOL-120-AAR-GST
Arihant Enterprises
GST - The applicant company is engaged in re-sale of ice creams in wholesale as well as retail sale packages - It purchases goods from the sole manufacturer - The applicant deals exclusively in goods manufactured by the franchisor - It sells the ice cream without any further processing, alteration, structural or chemical change - The applicant approached the AAR seeking to know if ice cream supplied from retail outlets is supply of goods or supply of service or is composite supply - Whether if not being composite supply, the same is supply of service as per Entry 6(b) to Schedule II to CGST Act & attracting GST @ 2.5% as per Notfn No 11/2017 as amended by Notfn No 46/2017-CT(R) - Also if found to be composite supply, whether it is treated as supply of service - Also if held to be supply of service, then if it is mandatory for applicant to collect & deposit GST @ 2.5%.
Held - The supply of ice cream by the applicant from its retail outlet is treatable as supply of goods - The remaining issues need not be answered: AAR
Application disposed of: AAR GST
2019-TIOL-119-AAR-GST
Premium Transmission Pvt Ltd
GST - In view of the exclusion note under Chapter Heading 8483 and inclusive note to CH 8501, it would be against the scheme of HSN to agree with the views of the jurisdictional officer - Geared motors supplied by applicant is correctly classifiable under Tariff Heading 8501, @18% GST: AAR
- Application Dispose of: AAR
2019-TIOL-118-AAR-GST
Rashi Eco Tourism Ltd
GST - The applicant is engaged in maintenance and development of eco stay - It provides accomodation on rental basis as well as canteen facility, liquor facility & sports facility to its customers - It approached the AAR seeking to know - a) whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise; b) rate of GST on food supplied in day out package along with sports activities & whether the same is a mixed supply; c) GST rate applicable in case only restaurant facility is availed; d) whether supply of food along with booking of halls by corporates if mixed supply & if so, what is applicable rate of GST; e) rate of GST on food supplied with liquor; f) rate of GST on food and liquor supplied to rooms; g) whether food, liquor, accomodation & sports service together constitute mixed supply & if so what is GST rate applicable; h) whether ITC is available on food items, maintenance activities & incidental expenses; rate of GST on Ayurvedic spa clinic & i) whether supply of soft drinks along with food constitutes mixed supply & if so, what is applicable rate of GST.
Held - The applicant submitted a letter seeking permission to withdraw the application consequent to decision taken by its board of directors - Hence the application is dismissed as withdrawn: AAR
- Application dismissed: AAR
2019-TIOL-117-AAR-GST
Britannia Industries Ltd
GST - The applicant company manufactures edible items such as biscuits, cake and rusk - For sales promotion, it offers certain products free along with supply of main product, without any change in the price - It approached the AAR seeking to know whether the promotional product qualifies as supply attracting GST - Also whether supply of main product with free product falls within mischief of mixed supply attracting the rate of tax of the product attracting the highest rate of tax.
Held - The applicant subsequently submitted a letter seeking to withdraw the application for advance ruling, as the CBIC issued a clarification on the issue raised by the company - Hence the application is dismissed as withdrawn: AAR
- Application dismissed: AAR
ARTICLES
Sankalp Patra - BJP acts coy on taxation issues!
IIM is an Educational Institution
Congress Manifesto on GST - A Review
New GST regime for Realty - need to relook at existing business models
GST - Agenda for the second year - Part XXXII - Realty show - Transition to complex GST regime
JEST GST by Vijay Kumar
IIM is an Educational Institution
