Alerts & Updates

ELP GST Update

Tax | May 9, 2018

E-WAY BILL
? Notification No. 15D/2018-State Tax dated May 7, 2018
The Commissioner of State Tax, Maharashtra has notified E-way bill from May 25, 2018 in case of intra-state movement of goods.
? Notification No. 7/2018-GST dated May 7, 2018
Commissioner of State Tax, Assam has notified E-way bill from May 16, 2018 in case of intra-state movement of goods for consignment exceeding value of INR 50,000/-.
ADVANCE RULING AUTHORITY
? Reliance Infrastructure Limited (Maharashtra) [No.GST-ARA-11/2017/B-14]
GST is payable on reverse charge basis on reinstatement charges and access charges paid to Municipal authorities towards restoration of roads. GST at the rate of 18% would be applicable.

? CMS Info Systems Limited (Maharashtra) [No.GST-ARA-08/2017/B-11]
w Supply of motor vehicles as scrap after its usage is concluded as ‘supply’ in the course of furtherance of business and such transaction would attract GST and/or Compensation Cess.
w The availability of Input Tax credit on purchase of motor vehicles [cash carry vans used for cash management business] and supplied post usage as scrap, is subject to difference of opinion between Members, hence reference made to Appellate authority.
? CEAT Limited (Maharashtra) [No.GST-ARA-07/2017/B-06]
E-rickshaw tyres are classifiable under Tariff Heading 4011 with the rate of tax at 14% under the Central Goods and Services Tax Act, 2017 and 14% under the Maharashtra Goods and Services Tax Act, 2017.

? M/s Deepak & Co. (New Delhi) [No. 02/DAAR/2018]
w Supply of food served on-board the train, shall be considered as pure supply of goods and levied to GST according to individual GST rates;
w Supply of newspaper shall attract ‘nil’ rate of GST in accordance with Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017;
w Supply of food in stalls of platform at the rates fixed by Indian Railways shall be classified as “supply of goods” and not as “supply of service” and leviable to individual rates.

? M/s JSW Energy Limited (Maharashtra) [No. GST-ARA-05/2017/B-04]
w The conversion of coal (supplied by M/s Jindal Steel Limited to the Applicant) into power is considered to be a “manufacture” under GST Act as the product undergoes a complete transformation and electricity is a new commodity which is delivered to M/s Jindal Steel Limited.
w Supply of power by the Applicant is not covered under the ambit of job work and shall be considered as a supply between related person.
? Aditya Birla Retail Limited (Maharashtra) [No.GST-ARA-13/2017/B-16]
Name and address of the Applicant as a manufacturer and/or marketed by Aditya Birla Retail Limited on proposed packaging; is considered as “bearing registered brand name” and thus, ineligible for GST exemption.

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