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IN THE HIGH COURT OF DELHI ATNEW·'DEILHI EXTRA ORDINARY ORIGINAL JlJR:ISDICTION WRIT PETITION (CIVIL) NO. OF 2017 '
IN THE MATTER OF:· ...Petitioner
D. Pauls Travel & Tours Ltd. Vs.
Union of India & Anr.
SR.
... jR.espondents
PAGE C.FE NO. E
PARTICULARS
No. 01.
Notice of motion.
1
02.
Urgent Application.
2
03.
Synopsis & List of dates and events
04.
Memo of Parties.
05.
Writ Petition under Article 226 of the Constitution of
.
3-5
6
India inter alia praying for issuance of a Writ,' Order ·or 7-32 direction in the Nature of Mandamus directing/clarifying that the services provided by the petitioner to hotels are covered under section 12 (1)(3)(d) of IGST Act, 2017 and shall be entitled to input tax credit under IGST Act read with section 49(5) of the CGST Act, 2017 along with affidavit. 06.
33
ANNEXURE P-1: Copy of the Board Resolution dated01.07.2017
07
34-39
ANNEXURE P-2: '
Copy of Article 279A of the Constitution oflndian amended by the Constitution (One Hundred and First Amendment) Act, 2016 08.
ANNEXURE P-3: Copy of the relevant provisions of The Central Goods
40-60
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and Services Tax, 2017 & The Integrated Goods and
1
Services Tax Act, 2017 I !
09.
61
ANNEXURE P-4: I
Copy of the official notification of the Decisions taken by the GST Council in the 17th meeting- 18 June 2017
10.
62-76
ANNEXURE P-5: Copy of the Sale Invoices issued by the Petitioner alon,g with the Purchase Invoices issued by the Hotel
11.
77
ANNEXURE P-6: Copy of one of the per-forma invoices
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12.
Application on behalf of the petitioner under Section 15 t 78-80 C.P.C., seeking exemption from filing clear copies of the i
dim annexure along with affidavit. I I
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81
13. VAKALATNA MA i
14.
i
COURT FEES
82-83
:
P~TITIONER
THROUGH
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Rajat·Arora, Ja:ypreet Singh &Ajvinash Singh Basil Laiw Chambers Advocates 101, Sbree Durg~ji Shopping Complex, P6cket-2; Mayur Vibar Phase~1, Delbi-:'110091 Email:. rajatarora@ba sillaw.in Ph~ 9958593888 I
NEW DELHI:
·.
DATED: \b··08.2017
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IN THE HIGH COURT OF DELHI A 'J NEW DELHI EXTRA ORDINARY ORIGINAL JURISDICTION WRIT PETITION (CIVIL) NO.______..._ OF 2017 IN THE MATTER OF:D. Pauls Travel & Tours Ltd.
... Petitioner Vs.
Union of India & Anr.
. .. Respondents
NOTICE OF MOTION To, The D.L.A. LIT. SEC., Union of India High Court of Delhi Sir I Madam, Please find enclosed herewith the copy of the writ, filed by the above-named petitioner. The same is likely to be l!isted before the Hon 'ble Court on ~tJICJJ]J:)!d- or any other date thereafter.
PETITIONER
Raj at Arora, Jaypreet Singh &Avinash Singh Basil Law Chambers Advocates 101, Shree Durga,i,i Shopping Complex, Pocket~2., M~]ltr Vihar Phase~ 1, nelhi-11 Od9 ~. Email: raj£lt.9_tQr~@_l;>a?ill
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IN THE HIGH COURT OF DELHI AT NEW DELHI EXTRA ORDINARY p·.· RIGINAL. JURISDICTION WRIT PETITION ('IVIL) NO. OF 2017 IN THE MATTER OF:D. Pauls Travel & Tours Ltd.
...Petitioner Vs.
Union of India & Anr.
.,,.... ~.
... Respondents
~' ~-
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}
URGENT APPLICATION To The Registrar High Court of Delhi New Delhi Sir, Kindly treat the accompanying Writ Petition and application for interim relief as urgent one as per the High Court Rules and Orders. The ground of urgency is in the accompanied Writ Petition. Prayed Accordingly.
PETITIONER THROUGH
fJ.ltJr
·~
Ra~at Arora,
NEW DELHI: DATED: 16.08.2017
Jaypreet Singh . &Avinash Singh· Basil Law Chambers Advocates 10l,.s~~~~~e D,urgaji Shopping Comple:x;;"i~{ij~,ket:2, Mayur Vihar Fh:ase.-l, ndhi-11 0091 Email: ra:.jatarora(ti;basi!I;a\'b!!! Pch: 9958593888
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SYNOPSIS
The present writ petition is being filed disputing certain provisions of the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, · 2017, the collective reading of which appears to be giving a regime of double taxation on the same transaction/business and also denying the set off/ credit for the tax already paid by the entity as a part of the' integral same transaction, thereby doing violence to the very intent and purpose of enactment of the Integrated Goods and Services Tax Act 2017 (the "IGST Act") and the Central Goods and Services Tax Act 2017 (the "CGST Act"). GST regime is based on the declared philosophy "One Nation One Tax" which aims at unifying the country on the . taxation front and removing the cascading impact of tax on tax (double-tax). The main objective of this Goods and Services Tax is to, replace multiple taxes with a --.)~
uniform tax on supply chain of goods and servic~s.
In the case at hand, the petitioner books a hotel xoom for a customer located in Delhi whereby the hotel for its customer is located in Goa. The services supplied by the
pet~tioner
to its customer are inter-State and the invoice raised by the
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petitioner upon its customer includes Integrated Goods and Services Tax at an aggregate rate of 18%. However, instead of charging IGST, the hotel charges to the petitioner an aggregate amount of 18% (9% CGST and 9% SGST) .CGST and SGST and the hotel deposits the CGST and SGST so collected from the petitioner with the concerned tax authorities(Goa
Governrtl.~nt).
But by reason of the
ambiguity in the law and/or misinterpretation of the provisions of law, and since --1
the petitioner is not, and indeed cannot possibly be a ''registered person" in every State and Union Territory of India as appears to be required in law, the petitioner is not receiving input tax credit for the SGST paid by the Goa hotel on the self-same transaction; and the petitioner and the Goa hotel are also in effect paying tax twiceover on the same transaction. The GST Council in the 1ih Meeting held on the 18~h June, 2017 discussed and took decisions with respect to the GST rates for s,ervic.es which categorically speacified that the GST rate will amount to 18% (in t};);e J?.r:esent case the effective GST rate come to 27%). This clearly defeats the entire purpose andrationale of the decision/modification of the schedule of the GST Rates for services as approved by the GST Council. It is an established principle that the .collection of tax by the State Government as SGST instead of IGST on inter-state supply of goods or
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~ services is illegal being contrary and divergent to the clear mandate of the CGST
Act and the IGST Act duly passed by Parliament. In relation to inter-state supply of goods or services, it is established principle that only IGST Act, 2017 applies and not the CGST Act, 2017 and is therefore not available for an entity engaged in inter-state supply of goods or services to charge SGST or remit the same to a State Government or for a State Government to collect such tax (Section 7(3) of the IGST Act, 2017).
The petitioner in the instant case being the recipient of the service is entitled to avail input tax credit in view of the plain words of section 16 of the CGST Act, 2017, since input tax is charged by the third party (hotel) on the supply of services to the petitioner, which services are then used in the course or furtherance of the petitioner's business namely, the business of pt7pviding the room/accommodation to the petitioner's customer. However by reason ofthe hotels being situated in other States, they are charging SGST henceforth, the petitioner is being deprived of the input tax credit available to the petitioner under section 16 of the CGST Act, 2017.
Interestingly, the above anomaly does not· arise, if a travel agency like the petitioner has an office in the State in which the hotel boQked is also located. If the travel agency which makes a booking and the hotel in which the booking is made are situate in the same State or Union Territory, the travel ~gency easily gets input tax credit for this SGST paid by the hotel in respect ofthe,same booking. In fact, it is verily believed that certain travel agencies are indiscriminately opening offices in various States, even if only in name, solely for the Pl.llflOSe of circumventing the above tax provisions, by arrangements which are otherwise fictitious and wholly unworkable. Quite apart from the impracticality of finding such a way-out of the taxation law, the above interpretation as is being foisted upon the petitioner is also illegal and unconstitutional. This position clearly
discrimit~itte
between two entities
with no 'intelligible differentia' and on a basis which has no 'reasonable nexus' with the object sought to be achieved by the law. Suclt a position is therefore violative of the equality doctrine mandated in Articl¢ l4 of the Constitution of India.
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LIST OF DATES AND EVENTS 12.04.2017
The Central Goods and Services Act, 20 17 passed by the Parliament, received the assent of the President of India
12.04.2017.
The Integrated Goods and Services Tax, Act, 2017 passed by the Parliament, received the assent of the President of India
18.07.2017
Entries of the Schedule of GST Rates for Services was approved by the GST Council in its 17th meeting which prescribes the rate of tax to be 18% with full ITC. However, as detailed in the synopsis and petition, the effective rate of GST for the petitioner is coming to be 27%, because the petitioner:is not getting the benefit of Input Tax Credit which it is entitled to get under the IGST Act. Hence the present petition.
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.b IN THE HIGH COURT OF DELHI AT·NEW DELHI EXTRA ORDINARY ORIGINAL JlJI«SDICTION WRIT PETITION (CIVIL) NO. OF 2017 IN THE l\1ATTER OF:D. Pauls Travel & Tours Ltd.
... Petitioner Vs. ... Respondents
Union of India & Anr.
MEMO OF PARTIES D. Pauls Travel & Tours Ltd. Through its Authorized Representative Mr. Ajay Rampal Having its Registered office at: B-36, Ground Floor, Shivalikh Malviya Nagar., New Delhi- 110 017
.... Petitioner
Versus Union of India Through its Secretary Department of Revenue, Ministry ofFinance North Block New Delhi- 110 001
.... Respondent No.1
Goods & Services Tax Council Office ofthe GSTC Through its Secretary N~ €>loc..l<../ I3Y RooY
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THROUGH
NEW DELHI: DATED: \b-08.2017
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New Ddhi -110 001
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RajJ/!:;a, J;typreet Singh &Avinash Singh Basil Law Cham her Advo·,~~tes & :Legal Consultants ·101, S)lree Burgaji Shopping Complex, Pocket-2, Mayur Vihar Phase-1, 'Delhi··ll 0091 Email:,
[email protected] Ph: 9958593888
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IN THE HIGH COURT OF DELHI AT NEW DELHI EXTRA ORDINARY ORIGINAL JURISDICTION WRIT PETITION (tiVIL) NO. OF 2017 IN THE MATTER OF:D. Pauls Travel & Tours Ltd.
... Petitioner Vs.
Union of India & Anr.
... Respondents
WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION I OF INDIA INTER ALIA PRAYING FOR ISSUANCE OF A WRIT, ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING/HOLDI NG THAT THE ENTITIES SUCH AS THE PETITIONER WHICH ARE PROVIDING INTER-STATE SERVICES TO HOTELS CONTEMPLATED UNDER SECTION 12 (3)(d) OF I.G.S.T. ACT 2017 SHALL BE/ARE ENTITLED TO FULL INPUT TAX CREDIT UNDER I.G.S.T. ACT READ WITH SECTION 49(5) OF THE C.G.S.T. ACT 2017 MOST RESPECTFULLY SHOWETH THAT:·' 1.
The present petition is filed impugning certain provisions of the Central Goods and Services Tax Act 2017 (CGST Act) and the Integrated Goods and Services Tax Act 2017 (IGST Act), the
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combined reading of which appears to be creating a regime of double taxation on the same transaction and also denying the set off /credit for the tax already paid on the same transaction by another entity, ~·:~
thereby doing violence to the very intent; and~urpose of enactment of the Integrated Goods and Services Tax Act 2017 (the "IGST Act") and the Central Goods and Services Tax}\ct 2017 (the "CGST Act") as hereinafter detailed.
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09
The Petitioner M/s D. Pauls Travel & Tours Ltd. is a company incorporated under the p">Visions of the Companies Act, 1956 having its registered office at B-36, Ground Floor, Shivalik, Malviya Nagar, New Delhi. Mr. Ajay Rampal is the constituted attorney of the Petitioner and is duly authorized by the Board of Directors vide board resolution dated 01.07.2017 to sign and file the present writ petition and to take all other steps and actions as may be necessary in pursuance thereof. Mr. Ajay Rampal is thus authorized to sign,verify and file the present petition and has lawfully instituted the present proceedings on behalf of. the petitioner in terms of the authority granted to him by the petitioner company. Copy of board resolution dated 01.07.2017 is annexed hereto and marked as ANNEXURE P1.
3.
The Petitioner is one of the biggest travel agents in India. It is pertinent to mention that the petitioner is also represented on the
.
board of and is
an agent of International Air Transport Association
(IATA) since 1992, having its head office at Montreal, Canada and its executive offices at Geneva, Switzerland . It is submitted that to be on the rolls of the International Organizatio~!~~party has to comply with the strict and elaborate standards and procedures as specified by IATA. Petitioner has been adhering to all such standards and procedures specified by IATA. ·
4.
The Respondent No. 1 is the Ministry in charge o[and responsible for implementation of the Central Goods and Services Tax Act, 2017 and the Integrated Goods and S.ervices Tax Act, 2017. Respondent
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No. 2 is a constitutional body established under Article 279A of the Constitution of India, as l\nade applicable w.e.f 12.09.2016 and Respondent No.2 is mandated to take all measures necessary for the effective implementation of the CGST and IGST Acts; and further provisions have been made under respective GST Laws whereby the Respondent No. 1 has to act on the· recommendations of the Respondent No.2. Thus, both the Respondents are "State" within the meaning of Article 12 of the Constitution of India and are amenable to the extraordinary writ jurisdiction of this Hon'ble Court. Copy of Article 279A of the Constitution. of India as amended by the Constitution (One Hundred and First Amendment) Act, 2016 is annexed hereto and marked as ANNEXURE P-2.
5.
The Statement of Objects and Reasons of the Integrated Goods and Services Tax, 2017 Act provides as follows: "2. The crucial aspect of central sales tax is that it is nonvatable, i.~., the credit of this iax is not available as set-of!for the future tax liability to be discharged by the purchaser. It directly gets added to the cost. of the goods purchased and becomes part of the cost of business and thereby has a direct impact on the increase in the cost ofproduction of a particular product. Further, the fact that the rate~ of central sales tax is different from the value added tax bei~~ levied on the intraState sale creates a tax arbitrage which is exploited by unscrupulous elements . . 3. In view of the above, it has become 1)ecessary to have a Central Legislation, namely, the Integrated Goods and / Services Tax, Bill, 2017. Theproposed Legislation will confer power upon the Central Government for levying goods and services tax on the supply ofgoods or services or both which takes place in the course of inter-State trade or commerce. The proposed Legislation will remove both (he lacunas of the present central sales tax. Besides being vatable, the rate of tax .
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for integrated goods and services tax is proposed to be more or less equal to the s~m total of the central goods and services tax and state goods d!fd services tax or Union Territory goods and services tax to be levied on intra-state supplies. It is expected to reduce cost of production and inflation in the economy, thereby making the Indian trade and industry more competitive, domestically as well as internationally ... ..... .
6. '
The Central Goods and Services Act, 2017 (hereinafter referred to as "CGST or Central Tax") passed by the Parliament, received the
assent of the President of India on 12.04.2017. The relevant portions are as follows: The Central Goods and Services Tax Act, 2017 •!• Section 2(62) "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes-
(a) the integrated goods and serviyes tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payablt}' under the provisions of sub-s·ections .(3) and (4) of section 5 of the Integrated Goods and Services Tax Act; (d) the tax payable under the provisions of sub~sections (3) and (4) of section 9 of the respective State Goods and Services .Tax Act; or (e) the tax payable under the provisions of sqb-sections (3) and (4) ·•) of section 7 of the Union Territory Goods and SerVfces Tax Act, . but does not include the tax paid under the composition levy;
•!• Section 2(63) "input tax credit" means the credit of input tax; •!• Section 2(94) "registered person" means a person who is registered under section 25 but does not include a. person h(;lving a Unique Identity Number;
•!• "Section 9 (1)- Levy and Collection
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(1) ) Subject to the provisions of sub.. section (2), there shall be levied a tax called the c~ntral goods mi_-_da services tax on all intra-St~te. supplies of goods or services or both, etcept on the supply of alcoholic hquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Governmen t on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) ..... '
(3) .... . (4) ..... . (5) ...... "
•!• "Section 16 (1) - Eligibility and conditions for taking input tax credit ( 1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and· the said amount shall be credited to the electronic credit ledger ofsuch person. (2) .... . (3) . ~ .. . (4) ..... . (5) ...... "
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•!• "Section 49 (5) - Payment of tax, inte.rest.~penalty and other amounts (1) .... . (2) .... . (3) .... . (4) .... . ( 5) The amount of input tax credit ayailable. ledger of the registered person on account of-
rn the
electronic
cn~dit
a) integrated tax shall first h:e utilized towards payment of integrated tax and the amount remaipifl:g; if any, may be
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utilized towards the payment of central tax and State tax, or as the case may be, Uni~n territory tax, in that order; b) the central tax sha! first be utilized towards payment of central tax and the amount remaining, if any, may be utilized towards the payment of integrated tax; c) the State tax shall first be utilized towards payment of State tax and the amount remaining, if any, may be utilized towards payment of integrated tax; d) the Union territory tax shall first be utilized towards payment of Union territory tax and the amount remaining, if any, may be utilized towards payment of integrated tax; e) the central tax shall not be utilized towards payment of State tax or Union territory tax; and f) the State tax or Union territory tax shall not be utilized towards payment of central tax."
•!• Section 22 - Persons liable for Registration ( 1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable suppli~s of goods or services.. or both from any of the special category States, he shall be liable to be registered if his ""aggregate turnover in a financial year exceeds ten lakh rupees.
•!• Section 24- Compulsory registration
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Notwithstanding anything contained in sub-section ''{') of section 22, the following categories of persons shall-be required to be registered under this Act,(i)
persons making any inter-State taxable supply;
(ii) to (vi) .......... . (vii)
persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as agent or otherwise;
(viii) to (xii) ............... .. .
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•!• Section 25- Procedure for registration ( 1) Every person who is lia-le to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. (3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
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(5) Where a perg"on ·who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. ' (6) Every person shall have a Permanent Aca.tlnt Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration. (7) Notwithstanding anything contained m suh~section (6), a nonresident taxable person may be· granted registration under subsection ( 1) on the basis of such other documents as may be · prescribed.
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(8) Where a person who is liable to be registered under this Act fails to obt.ain reg~stration, the priper officer.may, without prejudice to any actiOn which may be taktn under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. (9) Notwithstanding anything contained in sub-section (1 ),a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed. (10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed. · ( 11) A certificate of registration shall be issued in such form and with
effect from such date as may be pres.cribed. (12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under i)Ub-section (1 0), if no deficiency has been communicated to the applicant within that period. ,;.
8.
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The Central Goods and Services Tax Rules, 2017 ·(hereinafter
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referred to as "CGST Rules"). were published vide notification G.S.R. 61 O(E) dated 19th June, 2017, in the Gaze.tte of India, Extra., Pt. II, Sec. 3(i), No. 501; the relevant Rvle 33 is extracted below: •!•
Rule 33- Value of supply of servicesin case Qf pure agent
Notwithstanding anything contained in the provisions of this chapter, the expenditure or costs incurred by a supplier as a pure. agent of the
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recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely:(i)
the supplier acts as a ple agent of the recipient of the supply, when he makes the payment to the third party on authorization by such recipient;
(ii)
the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of services; and
(iii)
the supplies procured by the pure agent from the third party as a pure agent of the recipient of ·supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression "pure agent" means a person who-
9.
(a)
enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b)
neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c)
does not use for his own interest such goods or services so procured; and
(d)
receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides .. on his own a"-colJ_nt.
The Integrated Goods and Services Tax, Act; 2017 (hereinafter referred to as "IGST or Integrated Tax") pa~sed by the Parliament,
,
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received the assent of the President of India on 12.04.2017. The relevant provisions are extracted below:·
The Integrated Goods and Services Tax Act, 21617// . /
•!• "Section 5 (1) - Levy and Collection
(1) Subject to the provisions of sub-section (2),there shall be levied a tax called the integrated goods and services- tax all inter-State supplies of goods or services or both, e:X:c
on
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·......._~ - 16 alcoholic liquor for human consumption, on the value determined under section 15 of the Ceitral Goods and Services Tax Act and at such rates, not exceeding fJrty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person: Provided that the integrated tax on good,s imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at ' the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. (2) .... . (3) .... . (4) .... . (5)
•!• Section 7 (3) -_Inter-State supply
(1) .... . (2) .... . (3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place ofsupply are in(a) two different States; "
.,._
(b) two different Union territories; or (c) a State and a Union territory,
shall be treated as a supply of services in the course of inter-State trade or -!~· .
commerce. (4) .... . (5) ..... "
"Section 12 (3) (b)&( d) - Place of supply of services where location of supplier and recipient is in India (1) .... . (2) .... . (3) The place of supply of services, -
- - - - - - - - - - - - - - ---------------------------------~--------~.... _-....,_...........""""'-"-• ._..,..,.....,_~ ........... ~><:::.~...:~
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.....
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.
17'
(a) directly in relation to an immovable property, including services provided by architects, ~interior decorators, surveyors, engineers and other related expeJtts or estate agents, any service provided •' by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or (b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or (c) by way of accommodation in any immovable property for organizing any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located : Provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient. (4) .... . (5) .... . (6) .... . (7) .... . (8) ....... (9) .... . (10) .... . . (11) .... . (12) .... . "-<--'.
(13) .... . (14) ..... "
)~
•!• "Section 18- Transfer of input tax . credit
On utilization of credit of integrated tax availed under this Act for payment of' (a) Central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated ta:x shalf stand reduced by an amount equal to the credit so utilized and the Central Government
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shall transfer an amount equal to the amount so reduced from the integrated tax account tr.. the central tax account in such manner and within such time as ~ay be prescribed; (b) Union territory tax in accordance with the provisions of section 9 of the Union Territory Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed; (c) State tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilisedand shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the appropriate State Government in such manner and within such time as. may be . prescribed. Explanation -For the purposes of this Chapter, "appropriate State" in relation to a taxable person, means the State or Union territory where he is registered or is liable to be registered under the provisions of the Central Goods and Services Tax Act." Copy of the relevant provisions of The Central Goods and Services Tax, 201/ & The Integrated Goods and Services Tax Act, 2017are annexed hereto and marked as ANNEXURE·P-3.
9.
Accordingly, the following entries ofthe Schedule ofGST Rates for
''\,
Services were approved by the GST CounciLin its 17th .Meeting on 18th June 2017: a) It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for · residential or lodging purposes where room tariff is Rs 2500!- and
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•_,.....~... . . . . . '· 19 above but less than Rs 7500/- per room per day shall attract GST rate of 18% with full IT~(viz. input tax credit); b) Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs7500/- and above per day per room shall attract GST rate of 28% with full lTC (viz. input tax credit). c) Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel shall attract GST rate of 18% with full lTC (viz. input tax credit).
Copy of the official notification of the Decisions taken by the GST Council in the 17th meeting - 18 June 2017 is annexed hereto and marked as ANNEXURE P-4.
10.
For the Petitioner's business, matters as they stand today can be illustrated as fol].pws: a. The petitioner books a hotel room fot a walk-in customer. The petitioner is located in Delhi. The. customer approaches the petitioner in Delhi. The hotel in
~.I
which;~
room is booked by
the petitioner for its customer is located in Goa. b. For the booking service rendered by· the petitioner to its customer, the petitioner raises upon its customer in Delhi an invoice of, say Rs. 5,000/-. Since the services supplied by the petitioner. to its customer are inter-State; the invoice raised by the petitioner upon its customer includes Integrated Goods and
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20
·....
Services Tax at an aggregate rate of 18%. The customer pays the petitioner in disclarge of the invoice including IGST. The petitioner deposits the tax so collected from the customer with the concerned tax authorities. c. At the other end of the transaction, the Goa hotel in which the '
petitioner books the room for its customer raises upon the petitioner an invoice for, say .Rs. 4,500/- (in a lesser amount taking account of the commission/reservation charges/service fee, by whatever name called charged by the Petitioner for its services). However, instead of charging IGST, the hotel charges to the petitioner COST and SGST in the aggregate amount of 18% (9% COST and 9% SGST).The petitioner discharges the Goa hotel's invoice. 'The hotel deposits the COST and SGST so collected from the petitioner with the concerned tax authorities. Copy of Sale Invoices issued by the
..
Petitioner ""along with the Purchase Invoice·s issued by the Hotel is annexed herewith and marked as ANNEXUR E P-5 (Colly). Further the Copy of one of the per-forma invoice,
which the petitioner has received from']:t~rospective client of a huge value, due to which the petitioner is likely to suffer a huge tax implication if the requisite clarity is .not available is also attached as ANNEXURE P- 6. d. But by reason of the ambiguity m the law and/or misinterpretation of the provisiOns of law, .and smce the petitioner is not, and indeed cannot possibly 'be; a "registered
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21
person" in every State and Union Territory of India as appears to be required in la"' the petitioner is not receiving input tax credit for the SGST paid by the Goa hotel on the self-same transaction; and the petitioner and the Goa hotel are also in effect paying tax twice-over on the same transaction. e. Assuming, on a ballpark basis, that the profit margin of the petitioner for services rendered as above is 1O%,by reason of the ambiguity or lacuna in the law, or the misinterpretation thereof, the petitioner is being denied input tax credit to the tune of 9o/o, thereby almost completely eroding the Petitioner's profit margin and making the Petitioner's business unviable. f. For obvious reasons the petitioner is not in a position to
approach each and every hotel or other entity offering accommodation/lodging facilities in every State and Union
..
Territory of the country to persuade them to charge IGST "'
instead of SGST ; nor is the petitioner in
a position to avail
input tax credit through the electronic cash (credit) ledger under the existing interpretatio·n of the law
11.
)'
As per existing dispensation and in accordance with the definition of "registered person" the benefit of input tax credit for SGST charged (under CGST Act) in a State cannot be claimed by an entity registered in a different State i.e. a State other than 'where the SGST ..
has been charged/deposited. Furthermore, in order to get registered within a State it is mandatory for. an entity to have a place of business within that State, which in effect means that if the petitioner
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wishes to avail input tax credit of SGST paid by a hotel in, say Goa, against the IGST payable ~y the petitioner at Delhi for inter-State supply of services, it would be necessary for the petitioner to have a place of business in each of the States and Union Territories of the country, failing which the petitionerwould have to suffer a regime of double taxation.
Accordingly, even if the nature of supply of
services provided by the petitioner in the present case is squarely covered under· the IGST Act being inter-State
supply~
the petitioner
loses the benefit of that portion ·of tax which is charged and deposited as SGST by a hotel situate in a different State/Union Territory as part of the same transaction, because of the requirement of registration in every State/Union Territory of the country in order to be considered as a "registered person". Such requirement therefore defeats the very purpose of an integrated tax regime as contemplated under the IGST law for inter-State supply oLgoods and services in the country.
12.
Interestingly, the above anomaly does not arise, if a travel agency like the petitioner has an office in the State in which the hotel booked is also located. If the travel agency and the hotel in which the booking is
~~
w~ch
~ade are
makes a booking
sitJate in the same
State or Union Territory, the travel agency easily gets input tax credit for this SGST paid by the hotel in respect of the same booking. In fact,
it is verily believed that certain travel agencies are
indiscriminately opening offices in various States; even if only in name, solely for the purpose· of·. circumventing the above tax
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provisiOns, by arrangements which are otherwise fictitious and wholly unworkable. Quiterpart from the impracticality of finding such a way-out of the taxation law, the above interpretation as is being foisted upon the petitioner is also illegal and unconstitutional. This position clearly discriminate between two entities with no 'intelligible differentia' and on a basis which has no 'reasonable nexus' with the object sought to be achieved by the law. Such a position is therefore violative of the equality doctrine mandated in Article 14 of the Constitution of India.
13.
It may be appreciated that, by the very nature of business in which
the petitioner is engaged, it is impossible for the petitioner to demand from the hotels and other third-party entities with which it deals in relation to its travel business to charge under a particular statute (in this case
th~
IGST Act) or to impose upon such third-party
entities the petitioner's own interpretation of the law. In any event
..
the mandatory requirement for registration within every State even in respect of inter-State transactions,
defeat~
. ,the very intent and
purpose of having an integrated goods and services tax regime ; and takes away from the petitioner a benefit'·')~nferred by another provision of the same law. An interpretation or clarification to resolve this anomaly can only come from this Hon'ble Com.1 or from Respondent No.2 under directions of this Hon~ble Coqrt.
14.
An alternative way of viewing the trru;rsaqtionin whichthe petitioner is engaged, is to perceive the petitioner as a "recipient" of services within the meaning of section 2(93) of the CGST Act, in which.: the
I
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,
24
petitioner would become the recipient of service by reason of the petitioner's liability to pai the consideration to the hotel, which raises the invoice upon the petitioner. In this view of the matter, the petitioner, being the recipient of the ·service, would again be entitled to avail input tax credit in view of the plain words of section 16 of the CGST Act since input tax is charged by the hotel on the supply of services to the petitioner, which services are then used in the course or furtherance of the petitioner's business, namely the business of providing the room/accommodation to the petitioner's customer. However by reason of the hotels situate m other States/Union Territories charging SGST, the petitioner
IS
being
deprived of the input tax credit available to the petitioner under section 16 ofthe CGST Act.
15.
In the above factual background the petitioner is challenging the provisiOns of the CGST Act and the· IGST Act inter alia on the
.
following GROUNDS
'
A. BECAUSE the requirement of being a "regis;t~ed person" in every State and Union Territory in the country to be able to avail input tax credit for inter-State supply of goods or services as contained in section 2(94) read with sections 22(1), 24(i) ·and (vii) and 25 of the CGST Act is illegal and unconstitutional, as in its actual effect and operation, the provision deprives an entity like the petitioner from
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availing input tax credit, as expressly granted under section 49(5) of the CGST Act;
B. BECAUSE the collection by the State Government of tax as SGST instead of IGST on inter-State supply of goods or services is illegal and unconstitutional being contrary to the clear mandate of the CGST Act and the IGST Act duly passed by Parliament ; ~
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C. Because the aforesaid mechanism, which deprives an entity from availing input tax credit for what is clearly an inter-State provision of services by imposing a requirement of registration in every State and Union Territory as a condition for availing such input tax credit, is contrary to the declared intent and purpose ofthe GST Act the IGST Act, and the entire GST regime which was brought in to create "One Nation-One Tax" and which aims at unifying the country on the ta,xation front and removing the cascading impact of tax on ... tax( double-tax). The main objective of this Goods and Services Tax is to replace multiple taxes with a unifonn tax on supply chain of goods and services. · It is submitted that the
~ntire
purpose, rationale
'
,,~
and objective of "One Nation-One Tax" is being defeated in the present case as the petitioner is, in effect, paying tax a second time round on the same transaction, instead of being able to avail input tax credit for the tax paid once by the hotel situate in a different State.
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•·- . \•
•·"~-·--
.._26
D. BECAUSE the decision/modification with respect to GST rates for services made by the GST~~ounsel in the 1ih Meeting held on the 18th June, 2017 categorically specified that the GST rate will amount
to 18o/o with full ITC (meaning input tax credit) but in the present ·"
case the effective GST rate comes to 27%. This clearly defeats the entire purpose and rationale of the decision/modification of the schedule of the GST Rates for services as approved by the GST Council.
E. BECAUSE the charging of SGST_by entities such as hotels located in States of the country other than where the petitioner is located, is illegal, being contrary to the express mandate and provisions of the CGST Act and the IGST Act duly passed by Parliament;
F. BECAUSE the State Government gets an additional 9% of the tax under the law, which is. double the tax due to it which results in . ,. unjust enrichment and defeats the entire intent and purpose of the GST regime which is based on the declared philosophy "One Nation One Tax", which aims at unifying the country on the taxation front
\'
~·.
and removing the cascading i:J;npactoftax on tax.(i.e. double-tax).
G. BECAUSE nearly two (02) months have
p~ss,ed
since the date of
enactment of the GST Legislation and till· date there is no clarity as to whether the SGST Act or the IGST Act will .apply to transactions such as the ones in question, leaving the various stakeholder-entities , to apply whichever statute they consider appropriate and which is
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resulting in continuous and constant loss to the petitioner, which will result to closure of the busf.ess. Such operation of the law will be in '
.
violation of Article 19(1)(g) ofthe Constitution of India.
H. Because furthermore, the travel fraternity is discussing via medias to avoid payment of double tax for eg. by opening branch offices in various States and Union
Territor~es,
in order to avail lTC arising
from SGST, which however are merely dubious mechanisms and cannot be countenanced in law.
I. BECAUSE depriving entities such as the petitioner from availing
input tax credit of SGST already paid by
a third"party entity such as
a hotel located in a different State on the ground that the petitioner is not a "registered person" within such other State amounts to a double tax being imposed on the
self~same
transaction, which is opposed to
aU constitutional and legal norms relating to taxation; ...
J. BECAUSE any interpretation of the provisions of the IGST Act and the CGST Act contrary to the foregoing, would do violence to the '!·'-
\'
very intent and purpose of the said statutes as expressed in the Statements of Objects & Reasons and the Preamble of the said laws ;
K. BECAUSE it is abundantly clear on
a combined reading of the
CGST Act and the IGST Act that in relation to inter-State supply of goods or services only the IGST Act applies and not the CGST Act; and it is therefore not available for an entity engaged in inter-State
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28
supply of goods or services to charge SGST or remit the same to a State Government or for a ~.·.·,tate Government to collect such tax; and ~ in the alternative, if a third party entity charges SGST, the petitioner must be entitled to take input tax credit of the SGST so charged against the IGST payable by the petitioner on the inter-State supply of services in which the petitioner is engaged;
L. BECAUSE the deadline for filing the first GST return is/was 20th August, 20 17 and it would be highly desirable to obtain appropriate and immediate measures from this Court so that the Petitioner does not fall foul of the penal and punitive provisions of the law, by reason merely of lacunas and obvious discrepancies in the law or its interpretation or the wrong interpretation of the law by the other parties. M. BECAUSE characteristically on the profit margin of 10%, the p~titioner
tends to loose 9% towards the loss of ITC which erodes '
~
the entire profitability of the business and makes the effective tax confiscatory.
,
N. BECAUSE being a fiscal statute, the CGSJ:_;Act and the IGST Act ,'..
must be strictly construed ; however, by the reason of lack of clarity on the point, numerous entities such· as hotels, inns etc. are insisting on charging 18% GST which is causing serious detriment to the Petitioner's business ;
15.
That the Petitioner has no other equally efficacious alternate remedy except by way of the present Writ Petition. Thatthe petitioner is
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·~ ~-·',
approaching this Court invoking its extra-ordinary jurisdiction since the petitioner verily belitves that the power to interpret/strikedown/read-down- the provisions of the statute lie exclusively with this Hon'ble Court.
16. That the Petitioner has not filed any other Writ Petition either before the Hon'ble High Court of India-or before any other Hon'ble Court against the same cause of action, except the present one. 17. Since both the Respondents are located in Delhi, this Hon'ble Court has the territorial jurisdiction to entertain the present writ petition.
18.
That the documents filed along with. Writ Petition are true copies of the respective originals.
PRAYER It is, therefore, most respectfully prayed to this Hon'ble High Court may be
pleased to: ...
A. Issue a writ of, or in the nature of, mandamus and/or any other appropriate writ, direction or orqer holding that entities such as the petitioner which are providing inter-State booking/reservation
)' services for hotels under section 12(3 )(d) of IGST Act are entitled ~·=.
'
to full input tax credit under IGST Act read with section 49(5) of the CGST Act against SGST and/or ICl:ST as ·may be charged by third-party entities m relation to the services so supplied m another State or Union Territory, without the requirement of being a "registered person" iri- every. such State or Union_ Territory;
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30
B. In alternative to prayer (A) above, issue a writ of, or in the nature of, mandamus and/or
tY other. appropriate writ, direction or ),[
order directing Respondents Nos. 1 and/or 2 to issue requisite notification/circular/clarification to ensure that the entities such as the petitioner which are providing inter-State booking/reservation services for hotels under section 12(3)(d) of IGST Act shall be entitled to full input tax credit under IGST Act read with section 49(5) of the CGST Act against SGST and/or IGST as may be charged by third-party entities 'in relation to the services so supplied in another State or Union Territory, without the requirement of being a "registered person" in every such State or Union' Territory ; C. Issue a writ of, or in the nature of, mandamus and/or any other appropriate writ, direction or order holding that entities providing inter-State services under
..
sectio~
12(3)(b) of IGST Act are to
charge their eustomers tax under the IGST Act and not under the CGST Act;
D. In alternative to prayer (C) above, issue a writ of, or in the nature ~'.
of, mandamus and/or any other appropfh!tte writ, direction or order directing Respondent No. 1. and/or 2 to issue requisite notification/circular/clarification to ensure that the entities providing inter-State services under secti0n 12(3)(b) ofiGST Act .
.•
'
are to charge their customers tax un(}ier the IGST Act and not under the CGST Act;
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•. : •. . -,_:. l' ' . -.-.: 31 .. ·~- ~
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Pass any other order I direction that this Hon~ble Court may deem fit and proper in the nature and circumstances of tljte case.
NEW DELHI: DATED:
,,~.08.2017
~
. RaJat Arora:, J~ypreet Smgb & Avinash Singh Basil Law Chambers Advocates 101, Sheree Durg~ji Shopping Complex, iPocket-2, Mayur Vihar Pbase-1, Delhi-110091 Em~il: rajatarora@basillaw. in Phi9958593888
THROUGH
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IN THE HIGH COURT OF DELHI AT NEW DELHI EXTRA ORDINARY ORIGINAL JURISDICTION WRIT PETITION (tiVIL) NO. OF 2017 IN THE MATTER OF:... Petitioner
D. Pauls Travel & Tours Ltd. Vs.
... Respondents
Union of India & Anr.
AFFIDAVIT I, Ajay Rampal, S/o Late Shri V.K. Rampal, aged about 48 years, Authorized Representative of the petitioner Company and having its registered office at B-36, Ground Floor, Shivalikh, Malviya Nagar, New Deli - 110 017, do hereby solemnly affirm and declare as under: 1.
That I am the Petitioner herein and as such am well conversant with the facts and circumstances of the present ·writ petition hence competent to swear the present affidavit. That the accompanying Writ Petition under Article 226 of the
..
Constitution of I:fidia has been drafted and· filed under my instructions
Verified at New Delhi on this _ day of August, 20.17 that the contents of above affidavit are true and correct to my knowle. d.·..ge. . rt of it is ·. " ror .·.-'· . ·~LSTRA .
and nothing material has been concealed there from:;
.
.
.
-
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ED
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BY TH E RESOLUTION PA SS ED CERTIFIED TR UE COPY OF ETING OF ~AT TH E BOARD ME TH E BOARD OF DIRECTOR .20 17 UR f LTD. HELD ON 01 .07 TO & EL AV TR S UL PA D Y AT . OF FI CE OF TH E COMPAN (SATURDAY) AT TH E REGD . GAR, ·NEW DELHI - 11 00 17 NA A IY LV MA , IK AL IV SH B- 40
S/ o eti ng tha t Mr. Aj ay Ra mp al me ard bo the in D VE OL "RES Se nio r ab ou t 48 ye ars wo rki ng as La te Sh ri V.K. Ra mp al ag e ga r, Na at B-40. Sh iva lik , Ma lvi ya y an mp co the th wi t tan un Ac co s an y riz ed to co nte st an d/ or file New De lhi -11 00 17 , be au tho ca se s/C ou nte r /C ou rt ion tit Pe nt/ lai mp Co er Co ns um urs be ha lf of D. Pa uls Tr av el & To on e tic No e us Ca ow Sh / im cla d to ya Na ga r, Ne w De lhi -17 , an Ltd ., B- 40 , Sh iva lik , Ma lvi e, / Ma gis tra te/ Me dia tio n Ce ntr um or t/F ur Co the e for be ar ap pe ca tio n, an d verify the rep ly, ap pli fu rth er au tho riz ed to sig n s in su pp or t, aff ida vit (s) , to vit ida aff , on isi rev , iew rev ap pe al, e an y du ce an y do cu me nts be for lea d ev ide nc e, an d to pro sai d ed iat ion Ce ntr e for the Co ur t/ Fo ru m/ M ag ist rat e/M the n sig to au tho riz ed o als is d an se, pu rpo an y for an d on be ha lf of the co mp Va ka lat na ma / au tho rit y let ter to pe rso n no mi na ted by him , y an or es cat vo Ad ge ga en an d to riz ed an d fu rth er he is als o au tho co nte st the sa id ma tte r I ca se uir ed s an d aff ida vit s an y tim e req to sig n an d ve rif y the ple ad ing · in ed riz r an d is fu rth er au tho tte ma d sai e ov ab the in an y se for an d be ha lf of the co mp pre sen tin g the fac ts of the ca in ise forrris, no tic e, co mp rom rs, pe pa , nts me cu do y an n an d sig ord in an d ins pe ct co urt /of fic e rec the ma tte r, if req uir ed etc . py the :re off or an d on be ha lf co ied tif cer d ne tai ob d an r the ma tte of the co mp an y."
I I Ce rti fie d to be tru e co py // . &
... /
Di rec tor
. D.PAULS TRAVEL & TOURS LTD
CIN:
1 Website: www.dpauls.com il :
[email protected] U~110,PL1986PLC024206. I E-ma Branch Offices Delh i 017 Malviya Nagar, New Delhi-110 B-36, B -39 & B-50, Shivalik, New Delhi-110017 r, Naga iya Malv 62, 61,1 12/1 1104 I 40 Fax: +911 1 6621 1168 Ph.: +911 1662 1111 1, 6621
Regd. Offic e B-40, Shivalik, 017 Malviya Nagar, New Delhi-110 7204 Ph. : +911 1 66777140, 6677
I
Ill
EGI AN NO RW CRUIS I LIMP
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34
REGISTERED NO. DL-(N)04/0007/2003- 16
31 FU1 iii -tLJiqil ~h~ ~a:ette of ~ia a:mf"lf"{11f
.
.
EXTRAORDINARY 'q!lT n~~ 1 PART II- Section 1 ~~~
PUBLISHED BY AUTHORITY ~O 55]
~~I "!~fltfd<:m, ~ 81 2016/'lffi:: 171 1938 (~)
No. 55] NEW DELID, THURSDAY, SEPTEMBER 8, 2016/BHADRA 17, 1938 (SAKA)
~
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Separate paging is given to this Part in order that it· may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE (Legislative Department)
New Delhi, the 8th September, 2016/Bhadra 17, 1938 (Saka) The foliowing Act of Parliament received the assent of the President on the 8th September, 2016, and is hereby published for general information:-
..
THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
[8th September, 2016.]
An Act further to amend the Constitution oflndia. BE it enacted by Parliament in the Sixty-seventh Year ofthe Republic oflndia as follows:!. (I) This Act may be called the Constitution (One Hund~ed and First Amendment)
Act, 2016.
(2) It shall come into force on such date as the Central Govemment may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commence~e.nt of this Act shall be construed as a reference to the commencement of that provision. · ' 2. After article 246 of the Constitution, the following article shall be inserted, namely:-
"246A. (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and. subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposedbythe:Union _or by such State. (2) Parliament has exclusive power to make laws. with respect to goods and services tax where the supply of goods, or of services, or b0th takes place in the course of inter-State trade or commerce.
Short title and commencement.
Insertion of new article 246A. Special provision with respect to goods and services tax.
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Explanation.-T he provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.". Amendment of article 248.
3. In article 248 of the Constitution, in clause ( 1), for the word "Parliament", the words, figures and letter "Subject to article 246A, Parliament" shall be substituted.
Amendment of article 249.
4. In article 249 of the Constitution, in clause (1), after the words "with respect to", the words, figures and letter "goods and services tax provided under article 246A or" shall be inserted.
Amendment of article 250.
5. In article 250 of the Constitution, in clause (1), after the words "with respect to", the words, figures and letter "goods and services tax provided under article 246A or" shall be inserted.
Amendment of article 268.
6. In article 268 of the Constitution, in clause (1), the words "and such duties of excise on medicinal and toilet preparations" shall be omitted.
Omission of article 268A.
7. Article 268A of the Constitution, as inserted by section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003 shall be omitted.
8. In article 269 of the Constitution, in clause (1), after the words "consignment of goods", the words, figures and letter "except as provided in article 269A" shall be inserted. Insertion of new 9. After article 269 of the Constitution, the following article shall be inserted, namely:Amendment of article 269.
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article
269A.
Levy and collection of goods and services tax in course of inter-State trade or commerce.
"269A. (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.
Explanation.-F or the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce. (2) The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India. (3) Where an amount collected as tax levied under clause ( 1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India. (4) Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form '):>art of the Consolidated Fund of the State. (5) Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.".
Amendment of article 270.
10. In article 270 of the Constitution,(i) in clause (1), for the words, figures and letter "artieles 268, 268A and 269", the words, figures and letter "articles 268, 269 and 269A" shall be substituted;
(ii) after clause (1), the following clauses shall be insert~. !lamely:" ( 1A) The tax collected by the Union-under clause (1)~article 246A shall also be distributed between the Union and the States in the manner provided in clause (2). ( 1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be dist:iibuted between the Union and the States in the manner provided in clause (2)/'·, Amendment of article 271.
11. In article 271 of the Constitution, after the words "in those articles", the WQrds, figures and letter "except the goods and services tax under article 246A." shall be inserted.
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12. After article 279 ofthe Constitution, the following article shall be inserted, namely:--
Insertion of new article 279A.
"279 A. ( 1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council. (2) The Goods and Services Tax Council shall consist of the following members, namely:(a) the Union Finance Minister........................
(b) the Union Minister of State in charge of Revenue or Finance.................
Chairperson; Member;
(c) the Minister in charge of Finance or Taxation or any other Minister nominated by each State Govemment. ................... Members. (3) The Members of the Goods and Services Tax Council referred to in sub-clause (c) of clause (2) shall, as soon as may be, choose one amongst themselves to be the Vice-Chairperson of the Council for such period as they may decide. (4) The Goods and Services Tax Council shall make recommendation s to the Union and the States on(a) the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax;
(b) the goods and services that may be subjected to, or exempted from the goods and services tax;
(c) model Goods and Services Tax Laws, principles oflevy, apportionment of Goods and Services Tax levied on supplies in the course of inter-State trade or commerce under article 269A and the principles that govern the place of supply; (d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax;
(e) the rates including floor rates with bands of goods and services tax;
.
(j) any special rate or rates for a speCified period, to raise additional resources during any natural calamity or disaster; (g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and· (h) any other matter relating to the goods and services tax, as the Council may decide.
(5) The Goods and Services Tax Council shall recomrnen
(8) The Goods and Services Tax Council shall deteimirie"the procedure,in the performance of its functions.
\
Goods and Services Tax Council.
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(9) Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not Jess than threecfourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:(a) the vote of the Central Government shall have a weightage of onethird of the total votes cast, and (b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting. (10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of(a) any vacancy in, or any defect in, the constitution of the Council; or (b) any defect in the appointment of a person as a Member of the Council; or (c) any procedural irregularity of the Council not affecting the merits of
the case. ( 11) The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute-
(a) between the Government of India and one or more States; or (b) between the Government of India and any State or States on one side and one or more other States on the other side; or (c) between two or more States, arising out of the recommendations of the Council or implementation thereof.". Amendment of article 286.
13. In article 286 of the Constitution,(i) in clause (1),( A) for the words "the sale or purchase of goods where such sale or ·purchase takes place", the words "the suppl)' of goods or of services or both, where such supply takes place" shall be substituted; (B) in sub-clause (b), for the word "goods", at both the places where it occurs, the words "goods or services or both" shall be substituted; (ii) in clause (2), for the words "sale or purchase of goods takes place", the words "supply of goojs or of services or both" shall be substituted; ·
(iii) clause (3) shall be omitted. Amendment of article 366.
14. In article 366 of the Constitution,.
I
(i) after clause (12), the following clause shall be inserted, namely:'
'(12A) "goods and services tax" means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;'; ( ii) after clause (26), the following clauses shall be insert~~amely:
'(26A) "Services" means anything other than goods; (26B) "State" with reference to articles 246A, 268; 269, 269A and article 279A includes a Union territory withLegislat~re;'.. Amendment of article 368.
Amendment of Sixth Schedule.
15. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the words and figures "mticle 162 or article 241 ", the words, figures and letter "article 162, article 241 or article 279A" shall be substituted. 16. In the Sixth Schedule to the Constitution, in paragraph 8, in.sub-parag'raph (3),( i) in clause (c), the word "and"occurring at the· end shall be omitted; ( ii)
in clause (d). the word "and" shall be inserted at the end;
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(iii) after clause (d), the following clause shall be inserted, namely:"( e)
taxes on entertainment and amusements.".
17. In the Seventh Schedule to the Constitution,-
Amendment of Seventh Schedule.
(a) in List I - UnionList,-
(i) for entry 84, the following entry shall be substituted, namely:-
"84. Duties of excise on the following goods manufactured or produced in India, namely:( a) petroleum crude;
(b) high speed diesel; (c) motor spirit (commonly known as petrol);
(d) natural gas; (e) aviation turbine fuel; and
(f) tobacco and tobacco products."; (ii) entries 92 and 92C shall be omitted;
(b) in List IT-State List,(i) entry 52 shall be omitted; (ii) for entry 54, the following entry shall be substituted, namely:-
"54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods."; (iii) entry 55 shall be omitted; ( iv) for entry 62, the following entry shall be substituted, namely:-
"62. Taxes on entertainments and amusements to the extent levied and collected by Panchayat or a Municipality or a Regional Council or a District COuncil.".
a
18. Parliament shall, by law, on the recommend~tion of the Goods and Services Tax Council, provide for compensation to the States for loss of revenue arising on account of implementation of the goods and services tax for a period of five years.
-<·i.
19. Notwithstanding anything in this Act, any provision of anyl~elating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authmity or until expiration of one year frorn such corninencement, whichever is earlier. 20. (1) If any difficulty arises in giving effect to the provisionsof t:be Constitution as amended by this Act (including any difficulty in relation to the transitimy(romthe provisions of the Constitution as they stood immediately before the date of assent' the President to this Act to the provisions of the Constitution as amended by this Act), the President may,
of
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Compensation to States for loss of revenue on account of introduction of goods and services tax. Transi tiona! provisions.
Power of President to remove difficulties.
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by order, make such provisions, including any adaptation or modification of any provision of the Constitution as amended by this Act orlaw, as appear to the President to be necessary or expedient for the purpose of removing the difficulty: Provided that no such order shall be made after the· expiry of three years from the date of such assent. (2) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.
DR.GNARAYANARAJU, Secretary to the Govt. of India.
MAN OJ KUMAR
Digitally signed by
_MANOJ KUMAR Da.te: 2016.09.08 19:53:04 +05'30'
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PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELI-II AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI~2016. GMGIPMRND-2625GI-Q8-09-2016.
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[PARTH-
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,(51) "Fund" means the Consumer Welfare Fund establishecl uhder section 57; (52) "goods" means evety kind of movable property other than money and securities but includes actionable claim, growing qrops, grass and things attached to or forming part of the land which are a!¥·eed to be severed before supply or under a contract of supply; ~ (53) "Government" means the Central Government; · (54) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017; (55) "goods and services tax practitioner" means any person who has been approved under section 48 to act as such practitioner;
''
(56) "India" means the territory of l1i"dia as ret~rred to in article 1 of the Constitution, its territorial waters, seab~d and s1,1b-soil \lnderlying such waters, continental shelf, exclusive economic zone or any other maritime zone as refeiTed to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act. 1976, and the air spacp above its territory a11d terJ•itorial wate1·s: (57) ''Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017; th~
so of 1976.
(58) "integrated tax" means the integrated goods and services tax levied under Integrated Goods and Services Tax Act;
(59) "input" means any goods other than c~pital goods used or intended to he used by a supplier in the;: course or furtheranc~ of business;
!
(60) "input service" means any servic~ used or intended to be used by a supplier in the course or fmtherancc of business; (61) "Input Service Distributor" means an offiqe of the supplier of goods or services or both which receives tax invoices issued under section 3 I towards the receipt of input services and issues a prescribed docl,lment for the purposes of distributing the credit of central tax, State tax, integrated tax or Pnion tenitory tax paiq on the said services to a supplier of taxable goods or servi<;:es or both having the same Permanent Account Number as that of the said office;
(62) "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union tciTitory tax charged on any s~1pply of goods or services or both made to him and includes"' (a) the integrated goods and servic~s tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of
section 9;
! [
(c) the tax payable under the provisions of siJb·sec;tions (3) and (4) of . , ' . I section 5 of the Integrated Goods and Servi<;:~s Tax Ac,:t; ' (d) the tax payable under the provisions of s.ub-sections (3) _and (4) of ... section 9 of the resvective State Goods and Services Tax Act; or (e) the tax payable under the provisions of svb•se<;tions (3) and (4) of section 7 of the Union Territory Goods and Services TaxAct, but docs not include the tax paid under the composition l~vy; (63) "input tax credit" means the cr~!dit of inp~t tax;
l
(64) "intra-State supply of goods" shall havQ tlte same mQ~ning ~s , ssigned to it in section 8 of the Integrated Goods a11d Se1·vices Tax Ac;t: (65) "intra-State supply of services" shall have the sam<; mellrijng as assigned to it in section 8 of the Integrated Goods and Serviqes Tax Act; ,~,
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(66) "invoice" or "tax invoice" means the tax invoi9e refen-~4 to in sfction 3 I; . (67) "inward supply" in relation to a Person, shfl,l! m~an.req~~pt of goods or
services or both whether by purchase, acquisHion or any otiher Jllea.qs with or withQI,It consideration;
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THE GAZEJ:TEOFINDIAEX1RAORDINARY. (j) a local authmity;
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(k) Central Government or a State Government;
(l) society as defined unde.the Societies Registration Act, 1860;
21 of 1860.
(m) trust; and
it,
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(n) every mtificial julidical person, not falling within any of the above; ( 85) "place of business" includes( a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place. where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86) "place of supply" means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act; (87) "prescribed" means prescribed by rules made under this Act on the recommendations of the Council;
(88) "principal" means a person on whose behalf an agent canies on the business of supply or receipt of goods or services or both; (89) "principal place of business" means the place of business specified as the principal place of business in the certificate of registration;
(90) "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; ·
(9 1) "proper officer;' in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board; (92) "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a c!Vendar year;
(93) "recipient" of supply of goods or services or both, means(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
...
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94! "registered person". means a. person w~o is registered~~r section 25 but does not mclude a person havmg a Uruque Identity Number; · · . · (95) "regulations" means the regulations made by the Board under this Act on the recommendations of the Council; (96) "removal" in relation to goods, means-
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CHAPTER. ill LEVY AND COLLECTION OF TAX
7. (1) For the purposes of this Act, thefxpression "supply" includes( a) all forms of supply of goods d~fservices or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of businesS;
Scope of supply.
(b) impmt of services for a consideration whether or. not in the course or futtherance of business;
(c) the activities specified in Schedule I, made or agreed tQ be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule IL
(2) Notwithstanding anything contained in sub-section (1),(a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council,
shall be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of sub-sections (J) and (2), the Government may; on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-
(a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods.
8. The tax liability on a composite or a mixed supply shall be detennined in the following . Tax liability manner, namely:on composite (a) a composite supply comprising two or more supplies, one of which is a
principal
suppl~,
and mixed supplies.
shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
9. (/) Subject to the provisions of sub-section (2), there shall belevied a tax called the central goods and services tax on all intra-State supplies ofgoods or services or both, except on the S!_lpply of alcoholic liquor for human consumption, on th~ value determined under section 15 and at such rates,"11ot exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and colleCted in such manner as may be prescribed and shall be paid by the taxable person. (2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviationtlll'bine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Cou~fJh.by notification, specify categories of supply of goods or services or both, the tax on whicli"shall be paid on reverse charge basis by the recipient of such goods or services or bbth and all the provisions of this Act shall apply to such recipient as if he js the person liable for paying the tax in relation to the supply of such goods or services or both.
TRUE~OPY
Levy and collection.
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(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable forpayinlft he tax in relation to the supply of such goods or services or both. · ~
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(5) The Governmen t may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: · Provided that where an electronic commerce operator does not have a physical presence in the taxable tenitory, any person representing such electronic commerce operator for any purpose in the taxable tenitory shall be liable tb pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable tenitory and also he does not have a representat ive in the said tenitory, such electronic commerce operator shall appoint a person in the taxable tetritory for the purpose of paying tax and such person shall be liable to pay taX, Compositio n levy.
10. (1) Notwithsta nding anything to the contrary contained in this Act but subject to the provisions of sub-section s (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding ,(a) one per cent. of the turnover in State or turnover in Union territory in case of a manufacturer,
(b) two and a half per cent. of the tumoverin State or tumoverin Union tenitory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and (c) half per cent. of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed: Provided that the Governmen t may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding one crore rupees, as may be recommend ed by the Council. (2) The registered person shall be eligible to opt under sub-section (1), if:(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II;
.
(b) he is not engag;d in making any supply of goods which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of goods; (d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect t~ at source.und er section 52; and
(e) he is not a manufactur er of such goods as may be notified by the Governmen t on the recommend ations of the Council: ~·\~ Provided that where more than one registered persons are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered;p erson shall not be 43 of 1961. eligible to opt for the scheme under sub-section (J) unless all such registered persons opt to · pay tax under that sub-section.
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(4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.
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(5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by th\ Government on the recommendations of the Council shall be determined in such manner a'may be prescribed.
Explanati on-For the purposes of this Act,(a) persons shall be deemed to be "related persons" if(i) such persons are officers or directors of one another's businesses; (ii) such persons are legally recognised partners in business;
(iii) such persons are employer and employee; (iv) any person directly or indirectly owns, controls or holds twenty-five per cent. or more of the outstanding voting stock or shares of both of them; · ( v) one of them directly or indirectly controls the other;
· (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family; (b) the term "person" also includes legal persons;
(c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. CHAPIER V INPUT TAX CREDIT
16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or fmtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,(a) he is in possession of a tax invoice or debit note. issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services oi: both. Explanati on.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
a
(c) subject to the provisions of section 41, the tax chargeqin respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39:
Provided that where the goods against ail invoice are f~eived in.Iots or instalments, the registered person shall be entitled to take. credit u~ receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a
Eligibility and conditions for taking input tax credit.
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period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed: l' Provided also that the recipient sJ\11 be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon. (3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall n<;>t be allowed. (4) A registered person shall not be entitled to take input tax credit in respect of any. invoice or debit note for supply of goods or services or both after the due date of furnishing ofthe return under section 39 for the month of September following the endof financial yearto which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual retum, whichever is earlier. Apportionment of credit and blocked credits.
17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are.used by the registeredperso n partly for effecting taxable supplies including zero-rated supplies underthisAct or under the Integrated Goods and Services Tax Act and pattly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. (4) A banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances shall have the option to either comply with the provisions of sub-section (2), or avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit on inputs, capital goods and input services in that month and the rest shall lapse: Provided that the option once exercised shall not be withdrawn during the remaining pmt of the financial year: Provided further that the resttiction of fifty per cent. shall not apply to the tax paid on supplies made by one registered person to another registered person having the same Permanent Account Number.
..
· (5) Notwithstanding a;ything contained in sub-section (1) of section 16 ~d subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:(a) motor vehicles and other conveyances except when they are used(i) for making the following taxable supplies, namely:(A) further supply of such vehicles or conveylmces; or . -::~'
(B) transportation of passengers; or
)""
(C) impruting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods;
43 of 1961.
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40' .~
THE GAZETTE OF INDI~XTRAORDINARY
24
!PART II-
(c) the credit or tax paid on input services attributable to all recipients of credit shall he distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a Stale or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which arc operational in the current year, during the said relevant period,
Erplmw!ion .-For the purposes of this section,(u) the "relevant period" shall be-
(i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year dming which credit is to be distributed, the said finanCial year; or (ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details or such turnover of all the recipients are available, previous to the month during which credit is to be distributed; (b) the expression "recipient of credit" means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor;
(c) the term ''turnover'', in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution <~nd entries 5 l and 54 of List IT of the said Schedule. M:lllllCr of recovery of credit distributed in CXC<..'.SS.
21. Where the Input Service Distributor distributes the cr~dit in contraventio n of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determinatio n of amount to be recovered.
CHAPTER VI
... Persons liable
for registration.
REGTSTRATTON
22. (/) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from ~here he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year e::-ceeds twenty lakh rupees: Provided tl1at where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees, ~· (2) Every person who, on the clay immediately preceding the appoi~~ day, is registered or holds a licence under an existing law. shall be liable to be registered under this Act with effect from the appointed clay.
(3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered witl1 effect from the elate of such transfer or succession. · ' (4) Notwithstand ing anything contained in sub-sections (I) abPc (3),;in a case of trausl'er pmsu~:nlto sanction of' a scheme or an atrangenl.ent for amalganiation or; asthe case may be, de merger oft wo or mme companies pursuant to an o.rder of a High Court, Trihunal
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THE GAZEr OF INDIA EXTRAORDINARY
25
or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation.-For the purposes of thi~ section,(i) the expression "aggregate tur&rver" shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals; ( ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in.the aggregate turnover of the registered job worker;
(iii) the expression "special category States" shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution.
23. (1) The following persons shall not be liable to registration, namely:(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
Persons not liable for registration.
(b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
24. Notwithstanding anything contained in sub-section (J) of section 22, the following categories of persons shall be required to be registered under this Act,(i) persons making any inter-State taxable supply;
Compulsory registration in certain cases.
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse char~e;
(iv) person who are required to pay tax under su~-section (5) of section 9; (v) non-resident taxable persons making taxable supply; (vi) persons who are required to deduct tax under sectj:on 51, whether or not separately registered under this Act; (vii) persons who make taxable supply of goods or services or both on behalfof other taxable persons whether as an agent or otherwise;
..
(viii) Input Service Distributor, whether or not separately t~gistered under this
Act; (ix) persons who s~pply goods or services or both, otherthansuppli es specified under sub-section (5) of section 9, through such electronic comnu:irce operator who is required to collect tax at source under section 52;
(x) every electronic conunerce operator; (xi) every person supplying online information and data.baSe' access or retrieval services from a place outside India to a persori in fudi~, 'other than· a registered person; and )_ (xii) such other person or class of persons as on the recommendations of the Council.
~pay be notifiect':b~e Government ·
25. (1) Every person who is liable to be registered under section 22 Ot;,section 24 shall apply for registration in every such State or Unionterritbry in which htds-so mible within
TRUE'BQpy
Procedure for registration.
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THE GAZETTE OJ INDIA EXTRAORDINARY
thitty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person ~( non-resident taxable person shall apply for registration at least five days prior to the co.. .encement of business.
1
Explanation.-E very person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union tenitory: Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. (3) A person, though not liable to be registered under section 22 or section 24 may get .
himself registered voluntarily, and all provisions ofthis Act, as are applicable to a registered person, shall apply to such person. (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. (6) Every person shall have a Permanent Account Number issued under the Incometax Act, I 961 in order to be eligible for grant of registration:
43 of 1961.
Provided that a person required to deduct tax under section 51 may have, in lieu of a Pennanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration. (7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section(J) on the basis of such other documents as may be prescribed. (8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. · . (9)~otwithstanding
anyJhing contained in sub-section (1),-
(a) any specialised agency of the Unite
shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or serVices or both r~ed by them, as may be prescribed. (10) The registration or the Unique Identity Number shaH be granted or rejected after due verification in such manner and within such period as m~y be prescribed~
TRUe'c.OPY
46 of 1947.
:...:
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THE GAZE11!EOFINDIAEXTRAORDINARY ·
27
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity N).llllber shall be deemed to have been granted after the expiry of the period prescribed undel,sub-section (10), if no deficiency has been communicated to the applicant within that pedld.
26. (I) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-section (10) of section 25.
Deemed registration.
(2) Notwithstanding anything contained in sub-section (10) ofsection 25, any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a reJection of application for registration under this Act. 27. (1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration: Provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days.
Special provisions relating to casual taxable person and non-resident taxable person.
(2) A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought: Provided that where any extension of time is sought under sub-section (1), such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought. (3) The amount deposited under sub-section (2) shall be credited to the electronic cash ledger of such person and shall be utilised in the manner provided under section 49. · 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information fumished at the time of registration or subsequent thereto,· in such form and manner and within such period as may be prescribed.
Amendment of registration.
(2rThe proper officer m~, on the basis of information furnished under sub-section (1) or as ascettained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed: Provided that approval of the proper officer shall not be required in resEect of amendment of such pmticulars as may be prescribed: Provided further that the proper officer shall not reject the application for amendment in the registration patticulars without giving the person an opportunitY of being h.eard. (3) Any rejection or approval of amendments under the StateGoo4s .and Services T~ Act or the Union Tenitory Goods and Services Tax Act, as the case may b:;,hall be deemed to be a rejection or approval under this Act. 29. (/)The proper officer may, either on his own motion or on a,napplication filed by the registered person or by his legal heirs, in case of death of such person, cancel the
Cancellation of registration.
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THE GAZElJEOFIND IAEX'IRAORD INARY
37
44. (1) Every registered person, other than- an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financiai year electronically in such form and manner as may be prescribed on or before the ifirty-first day of December following the end ci~fu~al~
1
Annual return.
·
(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in sttch form and manner as may be prescribed.
Final return.
46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescdbed.
Notice to return defaulters.
47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
Levy of late fee.
(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union telTitory.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility Goods and conditions, duties and obligations, manner of removal and other conditions relevant for their services tax functioning shall be such as may be prescribed. - practitioners.
(2) A registered person may authodse an approved goods and services tax practitioner to fumish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed. (3) Notwithstanding anything contained in sub-section (2), the responsibility for COlTectness of any particulars furnished in the return Ot other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished. ,.
CHAP'IERX PAYMENT OF TAX
49. (J)Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit catds or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode andsubjeetto such conditions and restrictions as may be prescribed, shall be credited to the electronic ~ash ledger of such person to be maintained in such manner as may be prescribed. ,.,>,
(2) The input tax credit as self-assessed in the return of a: registered person shall be credited to his electronic credit ledger, in accordance with section4~1. to be maintained in such manner as may be prescdbed. ·
TRUEfe'OPY
Payment of tax, interest, penalty and other amounts.
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THEGAZEITEOFrniAEX1RAORDINA:1W
[PARTil-
(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the mles made thereunder in such manner and subject to such conditions and within such time as may be presclibed. ..~· (4) The amount available in the electro. . credit ledger may be used for making any payment towards output tax under this Act or urider the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed.
(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union temtory tax, in that order; (b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax; (c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax; (d) the Union territory tax shall first be utilised towards payment of Union territory tax and the an10unt remaining, if any, may be utilised towards payment of integrated tax;
(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and (j) the State tax or Union temtory tax shall not be utilised towards P!lyment of central tax. (6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54. (7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed. (8) Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:-
(a) self-assessed tax, and other dues related to returns of previous ~ax periods; (b) self-assessed tax, and other dues related to the return of the current tax period; (c) any other amount payable under this Actor the rules made thereunder including the demand determined under section 73 or section 74. (9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both. ·
Expzanation.-For the purpqses of this section,(a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electl'onic cashledger; (b) the expression,(i) "tax dues" means the tax payable under this Act and does not include interest, fee and penalty; and (ii) "other dues" means interest, penalty, fee or any otl;ter amount payable under this Act or the rules made thereunder. "\' Tntere't on delayed payment of tax.
50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax orahy p~thereof.,totlie Government within the peliod presclibed, shall for the peliod for which the tax or anypiirtthereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen Per cent., as may be notified by the Govemment on the recommendations ofthe Council. ·
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nature of the goods and where no input tax credit has been availed on the purchase of iruch goods, the value of supply shall be the qifference between the selling price and the purchase --4, price and where the value of such suppl~ is negative, it shall be ignored:
Provided that the purchase value of goods· repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting~borrower reduced by five perc.entage points of purchase and the date of dtsposal by the for every quarter or part thereof, between the d* ,•' person making such repossession. (6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by, the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.- For the purposes of this rule, the expression "pure agenf'means a person who(a) enters into a contractual agreement with the recipient ofsupply to act as his pure agent to incur expenditure or costs in the course ofsupplyofgoods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the acntal amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. ~
.
Illustration.- Corporate services firm A is engaged to handle the legaiwork pertaining to the incorporation of Company B. Other than its service fees, A also-recovers from B, registration . fee and approval fee for the name of the company paid to the R~gistrar of Companies. The fees charged by the Registrar of Companies for the registration and"~a~roval of the name are compulsorily levied on B. A is merely acting as a pure agent -in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply
made by A to B.
18
TRUE.{c,PY
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[PARr II-
THE GAZETTE OFJ;NDIAEXTRAORDINARY
(18) "output tax", in relation to a taxable person, ineans the integrated tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (19) "Special Economic Zone" shalt have the same meaning as assigned to it in clause (za) of section 2 of the Special E.,nomic Zones Act, 2005; (20) "Special Economic Zone developer" shall have the .same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (j) of section 2 of the said Act;
28 of2005.
28 of 2005.
(21) "supply" shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;
(22) "taxable territory" means the territory to which the provisions of this Act apply; (23) ·~zero-rated supply" shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts; (25) any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the colTesponding law, if any, in force in that State. CHAPTER II ADMINISTRATION
Appointment of officers.
3. The Board may appoint such central tax officers as it thinks fit for exercising the · powers under this Act.
Authorisation of officers of Stille tax or Union terdtory tax as proper officer in certain circumstances.
4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify. CHAPTER III LEVY AND COLLECOON OF TAX
Levy and collection.
5. (J) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except o; the supply of alcohelic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at suchrates, not exceeding fmty per cent., as may be notified by the Government on the recomrp.endations of the Council and collected in such manner as may be prescribed and shall be p~d by the taxable person: Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3of the CusiomsTariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on \' the said goods under section 12 of the Customs Act; 1962. · (2) The integrated tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas ~nd aviation turbine fuelshall be levied with effect from such date as may be notified by the Government em th~ reconunendations of the Council.
' ir:r·py'
TRUE CO
51 of 1975. 52 of 1962.
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1]
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5
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of th_is Act shall apply to such recipient as ~~e is the person liable for paying the tax in relatiOn to the supply of such goods or servt~s or both. (4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
(5) The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable fo\· paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in thetaxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay taX.: · Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. 6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Coimcil, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both ·of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
Power to grant exemption from tax.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable. (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an Expllthation in such notification or order, as the case may be, by notification at any tilnewithiirone year of issue ~fthe notification under sub-section (1) or order under sub-section (2), and,evety such Explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be..·
Explanation.-F or the eurp~ses of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or seryices or both shall not collect the tax, in excess of the effective rate, on such SQpply of goods or services or both.
CHAPTER IV DETERMINATION OF NATURE OF SUPPLY
7. (1) Subject to the provisions of section 10, supply ofgoods, where the location of Inter-State the supplier and the place of supply are insupply. .· ~\ (a) two different States; .. , . (b) two different Union territories; or
(c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade
or commerce.
TRUrt60PY
WWW.TAXSCAN.IN - Simplifying Tax Laws
THE GAZEITE Oif.NDIAEX'IRAORDINARY
6
[PART IT-
(2) Supply of goods impmted into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce. (3) _Subject to the provisions of se~tion ;tl, supply of services, where the location of the supplier and the place of supply are m- ~· (a) two different States; (b) two different Union territories; or
(c) a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or commerce. (4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade ot commerce.
(5) Supply of goods or services or both,( a) when the supplier is located in India and the place of supply is outside
India; (b) to or by a Special Economic Zone developer or aSpecial Economic Zone
unit; or (c) in the taxable territory, not being an intra-State supply and not covered
elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. Intra-State
supply.
8. (J) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply: Provided that the following supply of goods shall not be treated as intra-State supply, namely:(i) supply cif goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory oflndi!rtill they cross the customs frontiers of India; or (iii) supplies made to a tourist referred to in section 15. (2) Subject to the provisions of section 12, supply of servict<.S where the location of the supplier and the place of supply of services are in· the same State'or same Union territory shall be treated as intra-State supply: P11ovided that the intra-State supply of services shall not include supply of services to or by a Special Economic lone developer or a Special Economic Zone unit.
Explanation 1.-For the purposes of this Act, where a person has,(i) an establishment in India and any other establishmentoutside India; (ii) an establishment in a State or Union territory and any. other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and an~pther establishment being a business vertical registered within that State or Unionte~ry,
then such establishments shall be treated as establishments of distinct persons.
Explanation 2.-A person carrying on a business through a bra,nch or an agency or a representational office in any territory shall be treated as.having an establishment in that territory.
TRUE~PY
~5
--
-----------------------------------~-----------~-
WWW.TAXSCAN.IN - Simplifying Tax Laws
SEC.
1]
THE GAZE]P: OFINDIAEX'IRAORDINARY
7
9. Notwithstanding anything contained in this Act,(a) where the location of the supplier is in the territorial waters, the location of such supplier; or _ (b) where the place of supply is
Supplies in territorial waters.
i~r the. territorial waters, the place of supply,
shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropliate baseline is located.
CHAPTERV PLACE OF SUPPLY OF GOODS OR SERVICES ORBOTJI
10. ( /) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the_ movement of goods terminates for delivery to the recipient;
Place of supply of goods other than supply of goods imported into, or exported from India.
(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;
(c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient; (d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly; (e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.
(2) Where the place of supply of goods cannot be determined, the place of supply shall be determined in such manner as may be prescribed.
11. The place of supply of goods,( a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
12.,: (1) The provisions of this section shall apply to determine the place of supply of services where the location Of supplier of services and the location of the recipient of services is in India. (2) The place of supply of services, except the. services specified in sub-sections (3)
to (14),(a) made to a registered person shall be the location of such person;
(b) made to any person other than a registered person shall be,(i) the location of the recipient where the address mvecord exists; and
(ii) the location of the supplier of services in other c;~.
(3) The place of supply of services,( a) directly in relation to an immovable property, including service~ provided by architects, interior decorators, surveyors; engineers and other rdat~d experts or
Place of supply of goods imported into, or exported from India. Place of supply of services where location of supplier and recipient is in India.
--------··-·----- ---·· --
--------~--------------------~-----------
WWW.TAXSCAN.IN - Simplifying Tax Laws
THE GAZETIE OPJ,NDIAEXTRAORDINARY
8
[PAIITll-
estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or (b) by way oflodging accommodation bya hotel, inn, guest house, home stay, club or campsite, by whatever name c"l~~d, and including a house boat or any other if vessel; or (c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such prope1ty; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c),
shall be the location at which the immovable property or boat ~r vessel, as the case may be, is located or intended to be located: Provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient.
. I l : ' ''
: (
Explanation.-Where the immovable property or boat or vessel is located in more than one State or Union territory, the supply of services shall be treated as niade in each of the respective States or Union territories, in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis. as may be prescribed. (4) The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed.
i
(5) The place of supply of services in relation to training and performance appraisal
to,(a) a registered person, shall be the locati(l,n of such person; (b) a person other than a registered person, shall be the location where the services are actually performed. (6) The place of supply of services provided by way of admission to a cultural,
artistic, sporting, scientific, educational, entertainment event or ampsemeilt park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located. (7) The place of supply of services provided by way of,( a) organisation of a cultural, artistic, sporting, scientific, educational or ente1tainment event including supply of serVices in relation to a conference, fair, or similar events; ot exhibition, celebration . (b) services ancilfary to organisation of any oftheevents.orservic es referred to in clause (a), or assigning of sponsorship to such ev~nts,- ·
.
(i) to a registered person, shall be the location of such person;
(ii) to a person other than a registered person,-sha}lbe the piace where the event is actually held and if the eventis held outside India, the place of supply shall be the location of the recipient. Explanation.-Where the event is held in more than one St~te or Union territory and a consolidated amount is c~arged for supply of set;ice~ rel~g to such ev~nt, the place of supply of such services shall be taken as bemg m each of the respective States or Union territories in proportion to the vallieforservices'separately collected or determined in terms ofthe contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basisas may be prescribed.
TRUE~OPY
WWW.TAXSCAN.IN - Simplifying Tax Laws
THE GAZEyt: OF INDIA EXTRAORDINARY
SEc. I]
9
(8) The place of supply of services by way'0ftransportation of goods, including by mail or courier to,(a) a registered person, shall be the location of such person; (b) a person other than a registerel. .erson, shall be the location at which such · goods are handed over for their transpol'tion. (9) The place of supply of passenger transportation service to,(a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the p~ace where the passenger embarks on the conveyance for a continuous journey: Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of righ,t to passage, the place of supply of such service shall be determined in accordance with the .provisions of sub-section (2). Explanation.-For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time. (10) The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey. (11) The place of supply of telecommunication services including data transfer,
broadcasting, cable and direct to home television services to any person shall,(a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenria, be_ the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; (b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services; (c) in cases where mobile connection fortelecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means,-
.
(i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address ofthe selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or (ii) by any person to the final subscriber, be the location where such pre-
payment is received or such vouchers are sold; (d) in other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the piace of supply shall be location of the supplier of services: Provided that where the address of the recipient as p~r the records of the supplier of services is not available, the place of supply shall be locatiQtl of the supplier of \' services: Provided further that if such pre-paid service is availed or the recharge is made through internet banking or other electronic mode of payment\ the location of the recipient of services on the record of the supplier of services shall be the place of supply of such services.
TRUlSYfopy
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WWW.TAXSCAN.IN - Simplifying Tax Laws
10
THE GAZETTE O:~jiNDIAEXTRAORDINARY
[PARr IT-
Explanation.-Where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value t:J~r services separately collected or determined in terms of the contract or agreement entere<.t,lnto in this regard or, in the absence of such contract or agreement, on such other basis as'maybe prescribed. (12) The place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services: Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services. (13) The place of supply of insurance services shall,( a) to a registered person, be the location of such person;
(b) tb a person other than a registered person, be the location of the recipient of services on the records of the supplier of services. (14) The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as. may be determined in ~erms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. Place of supply of services where location of supplier or location of recipient is oUlside India.
13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. (2) The place of supply of services except the services specified in sub-sections (3) to ( 13) shall be the location of the recipient of services: Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services. (3) The place of supply of the following services shall be the location where the services are actually pelfoi1ned, namely:-
(a) services supplied in respect of goods which are required to be made
physically available by the recipient of services to the supplier of services, or to a p~i·son acting on behal~of the supplier of services in order to provide the services: Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services:. Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, ,..\ , than that which is required for such repairs; (b) services supplied to an individual, represented eitl)er as the recipient of services or a person acting on behalf of the recipient, which require the physical presence. of the recipient or the person acting on his behalf, with the supplier for the supply of services.
TRUEJic-OPY
WWW.TAXSCAN.IN - Simplifying Tax Laws
SEC.
I]
THE GAZE1JE OF INDIA EXTRAORDINARY
15
18. On utilisation of credit of integrated tax availed under this Act for payment of,-
(a) central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount et,al to the credit so utilised and the Central Government shall transfer an amount~. qual to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed; ·
Transfer of input tax credit.
(b) Union territory tax in accordance with the provisions of section 9 of the Union Territory Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed;
(c) State tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the approptiate State Government in such manner and within such time as may be prescribed.
Explanation.-For the purposes of this Chapter, "appropriate State" in relation to a taxable person, means the State or Union territory where he is registered or is liable to be registered under the provisions of the Central Goods and Services Tax Act. 19. (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra"State supply, shall be granted refund of the amount of integrated tax so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid central tax and State tax Or Union territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable.
Tax wrongfully collected and paid to Central Government or State Government.
CHAPTER IX MISCELLANEOUS
20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,- · (i) scope of supply;
..
(ii) composite sugply
~nd
mixed supply;
(iii) time and value of supply; (iv) input tax credit; (v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
~·
(viii) returns, other than late fee;
(ix) payment of tax; (x) tax deduction at source;
TRUE'tOPY
Application of provisions of Central Goods and Services Tax Act.
WWW.TAXSCAN.IN - Simplifying Tax Laws
ANNEXURe~-~-~ Decisions taken by the dsT Council ill the 17th meeting - 18 June 2017
~\
I. Decisions with respect to GST rates for Services · 1. It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5%
will be available with ITC in respect of mvut services and GST paid on ships, vessels including bulk carriers and tankers. . rf. 2. It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/- and above but less than Rs 7500/- per room per day shall attract GST rate of 18% with full lTC. 3. Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant_for residential or. lodging purposes, where room rent is Rs 7500/- and above per day per room shall attract GST rate of28% with full lTC. 4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel shall attract GST rate of 18% with full lTC. Accordingly, the following entries of the schedule of GST Rates for Services as approved by the GST Council shall be modified as under: Sl. No. 5
Description of Services
Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in nontaxable territory by way of transportation of goods by a vessel froin a place outs!de India up to the customs station of clearanc~ in India
24
31
32
Renting of hotels, inns, guest houses, clubs, campsites· or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/ and above but less than Rs 7500/- per room per day Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel Accommodation in hotels including 5 star ·and apove rated hotels, inns, guest houses, clubs, campsites or other commercial places m~ant for residential or lodging purposes, where room rent is Rs 7500/aboveper~toom per day
and
II. It has been decided that supply oflottery shall attract GSTrates as under1. Lottery run by State Governments- 12% of face, value ofldttetyticket 2. Lottery authorized by State Governments- 28%-offace value of;~ttery ticket
1
TRUEtoPY
GSTRate 5%withiTC of input services and lTC ofGST paid on ships, vessels including bulk carriers and tankers 18% With Full lTC 18% With Full lTC 28% With Full lTC
WWW.TAXSCAN.IN - Simplifying Tax Laws TAX INVOICE c
Jype
:'f t.<~.
Supply : Inter State
' ~PAULS "!~VEL & TOURS LTD. -4._
New .Delhi-110 017 Tel: 662ll 111 Fax: 91·011-66777168 2mail!D : [email protected] CIN: U52llODLl986PLC024206
Invoice No. :
H1700802
TARUN SiNGLA MR
Irfoice Date :
17/07/2017
HNO 1029 SEC 14 HISAR
039625 17008501 H1700802
, HISAR, HARYANA
.
'
'
~~
l
~k
State Code [ 06 ] Haryana GSTNo:
Hotel Name
MR TARUN GUPTA (D39625)
'
.
Party Code : Our Ref. No. : Your Ref No. :
State Code [07]Delhi GST No: 07 AAACD0910F1ZC
Guest Name
ANNE·XURE~ 'P. S"(
Accomd Type
RADISSON GOA CANDOLIM...
Arvl Date
Dep Date
09/07/2017
12/07/2017
Amount 14,112.38
03 NTS GOA HTL BKG VN :-57123. PV :- 28000/039625 AT:- 13182/'
Total:
14,112.38
( +) IGST on ( 18.00 % of 14,112.38 ) :
Round Off(+):
2,540.23 0.39
Net Payable :
16,653.00
File No. : 039625
Book By : RICHA Place of Supply : Haryana
In Words: INR SIXTEEN THOUSAND SIX HUNDRED FIFTY THREE ONLY
Computer Generated Report. Requires No Signature
07 AAACD091 OF 1Zl,
TAX INVOIC-ESimplifying WWW.TAXSCAN.IN LawsC(, t~;_. H iTax :t---00
., ;.\!Bill
-"--"""'-
12-07-17
t '4-f~
· t': · :::: . ;/gina! .8ill date
'"'ltotY OF INVOICE .•:!?
......
OOACANOOUM
~.
~.
',
D Pauls (DSO) New Delhi New Delhi India
Bill No.
~3
2017-374
Page
I of I
Room No.
7201
Rate Guests
2
Mr. Tarun Gupta
Arrival
09-JUL-17 13:57:00
D Pauls (DSO)
Departure
12-JUL-17 12:42:00
Company
Printed By I On
FMELINDA 13-JUL-17 16:40:42
Property Tax ID : 30AABCA6881F2ZY
Membership Confirmation No.
1122400
Guest Name Travel Agent
Billing Date
Descript ion
-------· -------
09-07-17
Referenc e
-------------------------------
09-07-17
Package Rate CGST fJ%
09-07-17
SGST 9%
I 0-07-17
Package Rate
10-07-17
CGST9%
10-07-17
SGST9%
11-07-17
Package Rate
11-07-17
CGST9%
11-07-17
SGST9%
Debit
------
Credit
3,774.84 195.92 195.92 3,774.83 195.91 195.91 3,774.84 195.92 195.92
Total
INR
Balance
INR
.., 12,500.01
VA.T
INR
0.00
~
12,500.01
HSN/SA C CODE
SALES
CGSTT AX
SGSTTA X
IGSTTA X
CESS TAX
CESSTA X2
00441070
6,530.51
587.75
587.75
0.00
0.00
0.00
CASHIER Checkout By:
GUEST'S SIGNAT URE_:_ __ _ _ _ _ _ _ __ Rupam Chhetri
I agree that I am personally liable for the payment of the foregoing statement and if the person, company or association indicated by me as being responsibl e for payment of the same does not do so, that my liability for such payment shall be joint and several with such person, company or association. All dispute subject to City Jurisdiction. ,.,
\'
Radisson Goa Candoli m,Fort Aguada Road, Bammon vaddo,C andolim , Bardez, Goa-40351 T: +91 832 6719999 ,F: +91 832 6719964, E: info@rd goa.com , www.rad isson.co mfgoa-c ando
0.00
WWW.TAXSCAN.IN - Simplifying Tax Laws
/r :1 .
TAX INVOICE
'
ype of Supp ly : Intra State D PALi .'l TRAV EL & TOUR S LTD.
..,._
~
New Deihi-110 017 Tel: 662l lll I Fax: 91-011-66777168 Email ID : [email protected] CIN: U52110DL1986PLC024206
Hl701 820
DILMEET SINGH MR ...
Invoi ce Date :
02/08/2017
7 SKOHD ENCLAVE
Party Code : Our Ref. No, : Your Ref No. :
03988 9
PITAMPURA, NEW DELHI, DELHI
03 NTS GOS HTL BKG VN 57962 PV 58000/39889 AT -2310 0
.
17009441 H1701 820
~:
<~-
State Code [ 07 ] Delhi GST No: Hotel Name
MR DILM EET SINGH(D39889)
~~
l,;,
State Code [07]Delhi GST No: 07AAACD0910F1ZC Guest Name
Invoi ce No. :
NOVOTEL RESORTS & SPA GOA
Accom d Type
Arvl Date
Dep Date
04/08 /2017
07/08 /2017
Amou nt 29,57 6.27
'
Tota l: ( +) SGST on ( 9.00 % of 29,57 6.27 ) : (+) CGST on ( 9.00 Dfo of 29,57 6.27) : Roun d Off (+) :
29,57 6.27
Net Payab le :
34,90 0.00
File No. : 03988 9 Book By : PRAGTI SHARMA Place of Suppl y : Delhi In Word s: INR THIR TY FOU R THO USA ND NINE HUN DRE D ONL Y
CASH : Payment should be made Ctirectly to Cheif cashie r iR"our office and to no one else RECEIPTS: Receipt on our official receipt form duly signed by our cashie r only will be consid ered valid. CHEQ UE : All cheques should drawn in favour of D.PAULS TRAV EL & TOURS LTD and croseed NC Payee OUTS TAND INGS : We reserve the right to charge intere st@ 24% per annum on all outsta nding overdue accou nt.·
2,662 .00 2,662 .00 -0.27
WWW.TAXSCAN.IN - Simplifying Tax Laws
Bill I
___./
07/08/17
NOVOT EL
Bill date
RE]>ci9~t'S &
CtJPY OF INVOICE Bill No.
Mr. Dllmeet Singh 7 Skohd Enclave Pitam Pnra New Delhi DL 110034 India
Page
.~··. Guest Name Travel Agent
~;
: Mr. Dilmeet Singh : DPauls Travel & Tours
Company
Date 04/08/17
Deposit Transfer at C/1
04/08/17
Roo~
04/08/17
v
: AP SHARED AHA*RT TO TA*INCD EPO Description
04/08/17 04/08117
Charge Package BF 28% (Food) Food Exchange Package LN 28%(Food) Food Exchange Package DN 28% (Food) Food Exchange
-34202
1 of 3
Room No.
124
Rate
6375
Guests
2
~
Arrival
04-AUG-17 15:00:00
Departure
07-AUG-17 13:21:00
Printed By I On
8861GLGADCU08-AUG_-1710:49:41
Confimiation No.
160878
Reference FT-CR 06148180000013 D Paul Travel and tours It [NA Pkg., Trx]2390011
Debit
[NA Pkg. Trx]23900ll
550.00
[NA Pkg. Trx]2390011
700.00
[NA Pkg. Trx]2390011
750.00
04/08/17
985.33
04/08/17
CGST 14%- ROOM
985.33
05/08/17
Room Charge
[NA Pkg. Trx]2392474
4,800.00
05/08/17
Package BF 28%.(Food) Food Exchange
[NA Pkg. Trx]2392474
550.00
05/08/17
Package LN 28%(Food) Food Exchange Package DN 28% (Food) Food Exchange
[NA Pkg. Trx]2392474
700.00
05/08/17 05/.08/17
238.00
[NA Pkg. Trx]2392474
750.00
05/08/17
Service Charge-Food Exchange 3.5%- 9~ SGST 14%- ROOM
985.33
05/08/17
CGST 14%-ROOM
985.33
238.00
06/08/17
Room Charge
[NA Pkg. Trx]2394697 ·
06/08/17
[NA Pkg. Trx]2394697
550.00
06/08/17
Package BF 28% (Food) Food Exchange Package LN 28%(Food) Food Exchange
[NA Pkg. Trx]2394697
700.00
06/08/17
Package DN 28% (Food) Food Exchange
[NA Pkg. Trx]2394697
750.00
.
Credit 26,463.00
4,800.00
Service C~arge-Food Exchange 3.5% - 9~ SGST 14%- ROOM
04/08/17
698;89
Membership
Property Tax ID : 30AAOCS6601 E1ZO Billing
S'P'A
GoA
.. ~s
4,375.00
WWW.TAXSCAN.IN - Simplifying Tax Laws
Bill
.__./
07/08/17
NOVOTEL
COPY OF INVOICE
GOA
Bill No. Mr. Dilmeet Singh 7 Skohd Enclave Pitam Pura New Delhi DL 110034 India
Page
Guest Name
Mr. Dilmeet Singh
Travel Agent
DPauls Travel & Tours
Company
Date
v
Room No.
124
Rate
6375
Guests
2
Arrival
04-AUG-17 15:00:00
Departure
07-AUG-17 13:21:00
Printed By I On
8861GLGADCU08-AUG-17 10:49:41
INR
Membership
Property Tax ID : 30AAOCS6601EIZO Billing
-34202 2of 3
Confirmation No.
160878
: AP SHARED AHA *RT TO TA *INCD EPO Credit
Debit
Reference
Descripdon
06/08/17
Service Charge-Food Exchange 3.5% - 9S
223.13
06/08/17 06/08/17
SGST 14%- ROOM CGST 14%- ROOM
923.75 923.75
Accommodation - 28% I SAC996311 CGST 14%- ROOM
0.05
07/08/17
SGST 14%- ROOM
0.01
07/08/17
Check
07/08/17 . 07/08/17
0.01 0.02
'.1
Total
INR
26,463.02
Balance
INR
0.00
VAT
INR
0.00
.. HSN/SAC CODE
VAT
26,463.02
CESSTAX2
SALES
CGST'fAX
SGSTTAX
IGSTTAX
19,975.05
0.01
0.01
0.00
0.00
1,650.00
239.10
239.10
0.00
0.00
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WWW.TAXSCAN.IN - Simplifying Tax Laws Bill
J NOVQ TEL
07/08/17
RES·<;>.ll. i'S &:
C8PY OF INVOICE
S!~·A
GoA Bill No.
Mr. Dilmeet Singh 7 Skohd Enclave Pitam Pura New Delhi DL 110034 India
-34202
3 of 3
Page Room No.
124
Rate
6375
Guests
2
INR
Mr. Dilmeet Singh
Arrival
04-AUG-17 15:00:00
DPauls Travel & Tours
Departure
07-AUG-17 13:21:00
Company
Printed By I On
8861GLGAD CU08-AUG- 17 10:49:41
Property Tax ID : 30AAOCS66 01E1ZO
Membership
Guest Name Travel Agent
Billing
Date
AP SHARED AHA *RT TO TA *INCD EPO
Description
Confirmation No.
Reference
160878
Debit
Credit
. ' ~·
CASHIER' Checkout By:
GUESrS S I G N A T U R E - - - - - - - - - Garima Sane
I agree lliatmyliabilityfor·this bill is not waived and agree to be held personally liable in the event that the indicated person, company or association fails to pay for any part or the full amoUnt of these charges including mini bar charges. I also certifY that I have decoded my room safety deposit locker. We look forward to welcoming you again at www.novotel.com
VAT NO: 30890308548 ; PAN NO: AAOCS6601E ; State Code: 30 ; GSTN NO: 30AAOCS6601E1ZO Novotel Goa Resorts & Spa Tel : +91 (832) 27112424 (A Unit of Shrem Resort Pvt. Ltd.) Fax : +91 (832) ·· 27112425 Pinto Waddo, OffCandolim Road Email: h8861-re@acc;or.com. Bardez, Goa- 403515 , India :':'···
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Type of Supply : Intra State
.
D PAUL;(J}{A VEL & TOURS LTD. J,.,
New Delhi-110 017 Tel: 66211111 Fax:91-0ll-66777168 Email ID : accounts@dpaulstraveLcom CIN : U5211 ODL1986PLC024206
Invoice No. :
Hl700712
RAJ TUTEJA MR
~: Invoice Date :
15/07/2017
B-147 SWASTI-IYA VIHAR
D39733 17008380 Hl700712
, DELHI
Party Code : Our Ref. No. : Your Ref No. :
~B
lt.~
State Code [07]Delhi GST No: 07AAACD091 OF!ZC Guest Name
,,~·
>.J
State Code [ 07 ] Delhi GST No:
Hotel Name
Accomd Type
..
MR RAJ TUTEJA (D39733)
GANGETIC HOTELS PVT LTD
Arvl Date
Dep Date
07/07/2017
09/07/2017
' ...
02 NTS AGRA HTL BKG VN :- 57432
Amount 16,10L69
PV :- 19000/D39733 AT:-OWN '
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Total:
16,10L69
( +) SGST on ( 9.00 o/o of 16,101.69 ) : ( +) CGST on ( 9.00 o/o of 16,101.69 ) :
Round Off(+):
1,449.00 1,449.00 0_31
Net Payable :
19,000,00
File No. : D39733 Book By : PRABHJOT KAUR Place of Supply : Delhi In Words: INRNINE TEENTH OUSAND ONLY
CASH
: Payment should be made tlirectly to Cheif cashier in,..our office and to no one else
RECEIPTS: Receipt on our official receipt form duly signed by our cashier only will be considered valid, CHEQUE : All cheques should drawn in favour of D,PAULS TRAVEL & TOURS LTD and croseed A/C Payee OUTSTANDINGS : We reserve the right to charge interest@ 24% per annum on all outstanding overdue account.
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cotmtrMn®
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;{!1-''-'':A(C"C(lliltnodlatic)n - Deluxe Room CGST on Room 9% SGST on Room 9% ·_Accommodlation- Deluxe Room CGST on Room 9% SGSTon Room 9%
S:t\;LES 4,610.16
J,58s;o8· uf1A6 21>7;46
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Accommodation ~ Deluxe Room CGSTon Ro.om 9% SGSTon Room 9% ·AccollllUodatioD. - Peluxe Room CGST on Room9% SGSJ on Room 9%
3;S1!~J>8
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207:46 20~.46
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WWW.TAXSCAN.IN - Simplifying Tax Laws TAX INVOICE
.
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Type of Supply : Inter State
I
D PAULS~'RAVEL & TOURS LTD.
Invoice No. :
H1701515
YASH PAUL LAL MR
Infoice Date :
28/07/2017
002 DEFODIL TOWER GREEN VALLEY FARIDABAD
Party Code : Our Ref. No. : YourRefNo.:
039815
, HARYANA
J.,. __
New Delhi- I 10 017 Tel: 662! I I I I
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Fax: 91-011-66777168 Email ID : [email protected] CIN: U52110DLI986PLC024206
17009182 H1701515
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State Code [07]Delhi 07AAACD0910F1ZC GST No:
State Code [ 06 ] Haryana GSTNo: Arvl Date
Dep Date
30/07/2017
03/08/2017
22,481.35
Total:
22,481.35
( +) IGST on ( 18.00 % of 22,481.35 ) :
Round Off (+) :
4,047.00 -0.35
Net Payable :
26,528.00
Hotel Name
Guest Name MR YASHPAUL(D39815)
'
Accomd Type
CITRUS HOTEL MIS , GOA
Amount
04 NTS GOA HTL BKG VN 57733 PV 54700 39815 '
-
File No. : 039815 Book By : HIMANSHU SHAM! Place of Supply : Haryana
In Words: INR TWENTY SIX THOUSAND FIVE HUNDRED TWENTY EIGHT ONLY
CASH
: Payment should be made dir<4ctly to Cheif cashier in our office and to no one else
RECEIPTS: Receipt on our official receipt form duly signed by our cashier only will be considered valid. CHEQUE :All cheques should drawn in favour ofD.PAULS TRAVEL& TOURS LTD and croseed NC Payee OUTSTANDINGS: We reserve the right to charge interest@ 24% per annum on all outstanding overdue account
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WWW.TAXSCAN.IN - Simplifying Tax Laws
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Guest Name Mr. Paul, Yash
Invoice .~·
Conf No. Guest(s) Room No.
i!'l''
~~.
Company Adress . I
685034 310 207
DPauls Travel and Tours Malviya Nagar New Delhi 110017 07AAACD0910F1ZC I I
30107117 Arrival Date 16:05 Hrs Arrival time Departure date 03I08Ii 7 Departure time 09:41 Hrs Billing Instruction : Room Plan to BTC/Extra DirectiCPI(Airport transfres with 4th night comp) I
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Invoice No. 170102544 /Page : 1 1 2 Date
V
30107/17 30/07/17 30/07/17 30/07/17 30/07/17 30/07/17 30/07/17 30/07117 30/07/17 31107/17
pJf:Q7jl} 31/07/17 31/07/17 31/07117 31/07/17 31/07117
Amount
Quantity
Description
·EXTRABED- 18%- 996311 30/07/17 CGST 9% 30/07/17 SGST 9% 30/07/17 car Hire Inclusive- 996411 30/07/17 CGST 2.5% 30107/17 SGST 2.5% 30/07/17 ROOM CHARGES (AI)- 18%- 996311 30/07/17/#207 CGST 9% 30107/17/#207 SGST 9% 30107/17/#207 EXTRA BED- 18%- 996311 31/07117 CGSI9% .31/07/17 SG5f9iiJo 31107/17 Car Hire Inclusive- 996411 31/07/17 CGST 2.5% 31107117 SGST 2.5% 31/07/17 ROOM CHARGES (AI) - 18%- 996311 31/071171#207
813,00 73.17 73.17
813.00 73.17 73.17
. 272.72
272.72
6.82 6.82 3821.14 343.90 343.90 813.00 73.17 73.17
6.82 6.82 3821.14 343.90 343.90 813.00 73.17 73.17
272.72
272.72
6.82 6.82 3821.14
6.82 6.82 3821.14
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Total Amount (INR)
10821.48
Subtotal Brought Forward:
.
Citrus Resorts Private Limited, Umta Waddo, Calangute, Bardez, Goa-403516, .:·'
E: [email protected] n, W: www.cltrushot~com
-----------------------WWW.TAXSCAN.IN - Simplifying Tax Laws
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Guest NameMr. Paul, Yash Company Address
Conf No. Guest(s) Room No.
DPauls Travel and Tours Malviya Nagar New Delhi 110017
685034
3 I -207
o
Arrival Date 30107117 Arrival time 16:05 07AAACD0910F1ZC I I Departure date 03108117 Departure time 09:41 Billing Instruction : Room Plan to BTCIExtra DirectiCP/(Airport transfres with 4th night comp) 1 Invoice No. 170102544/Page : 2 12 Date
Description
Quantity
_31107117 CGST 9% 31/07/171#207
V31I07117 ~GST9% 311071171#207
1 1
01108117 EXTRA BED- 18%- 996311 01108/17 1 01/08/17 CGST 9% 01108117 1 01108/17 SGST 9% 01/08117 1 01108117 Car Hire Inclusive- 996411 01/08117 1 01108117 CGST 2.5% 01108117 1 Oil08l17 SGST 2.5% 01108117 1" 01108117 ROOM CHARGES (AI) - 18%- 996311 011081171#207 1 01108117 CGST 9% 011081171#207 1 01108117 SGST 9% 011081171#207 1 q~/0~117 Bill To <;:ompany Bills To Dpauls ·1 $tJ{OYJl7·- SC9%:on Packages 1
Amount 343.90 343.90 813.00 73.17 73.17 272.72 6.82 6.82 3821.14 343.90 343.90 -17999.97 736.05
Total Amount: Payment Received: Balance Due:
Cashier's Signature Amar 128
343.90 343.90 813.00 73.17 73.17' 272.72 6.82 6.82 3821.14 343.90 343.90 0.00 736.05 17999.97 0.00 17999.97
Guest's Signature [ I agree that my liability for this bill is not waived and agree to be held personally liable in the event that the indicated person, company or association fails to pay for any part or the full amount of the these charges ]
v PLEASE DEPOSIT YOUR ROOM KEY. Total Total Total Total Total Total
Total Amount (INR)
(Please collect receipt when paid)
CGST 6%= 0.00 SGST 6%= 0.00 CGST 9%= 1251.21 SGST 9%= 1251.21 CGST 14%= 0.00 SGST 14%= 0.00
* GST No. 30AADCC5612L1ZZ Citrus Resorts Private Limited, Umta Waddo, Calangute, Ba~z, Goa-403516, E: reservations@citru shotels.in, W: www.~itrushotels.com
WWW.TAXSCAN.IN - Simplifying Tax Laws TAX INVOICE
'
Type of S~pply : Inter State D PAULS,iRAVEL & TOURS LTD.
Invoice No. :
Hl701536
Idyoice Date :
28/07/2017
4/340 STREET NO 3 ALM BAGH AUGARH
PartyCode : Our Ref. No. : Your Ref No. :
039860 17009203 H1701536
, AUGARH, UTTAR PRADESH
~:
_),_~
' New Delhi-110 017 Tel: 66211111 Fax: 91-011-66777168 EmailiD : [email protected] CIN: U52110DL1986PLC024206
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State Code [07]Delhi 07 AAACD0910F1ZC GSTNo:
State Code [ 09 ] Uttar Pradesh GSTNo: Hotel Name
Guest Name MR FAISAL AHSAN (D39860)
·~'x ..
FAISAL AHSAN MR.
OCEAN PALMS GOA
Amount
Da~e
Dep Date
27/07/2017
31/07/2017
15,338.98
Total:
15,338.98
( +) IGST on ( 1••00 % of 15,338.98 ) :
Round Off (+) :
2,761.00 0.02
Net. Payable :
18,100.00
Accomd Type
Arvl
04 NTS GOA HTL BKG VN 57841 PV 46000/39860 '
File No. : 039860 Book By: AMAN GUPTA Place of Supply : Uttar Pradesh
In Words: INR EIGHTEEN THOUSAND ONE HUNDRED ONLY
CASH : Payment should be made directly to Cheif cashier in our office and to no one else RECEIPTS: Receipt on our official receipt form duly signed by...our cashier only will be considered valid. ·'~._ CHEQUE :All cheques should drawn in favour ofD.PAULS TRAVEL& TOURS LTD and croseedA/C }>ayee OUTSTANDINGS : We reserve the tight to charge interest@ 24% per annum on all outstanding overdue account.
WWW.TAXSCAN.IN - Simplifying Tax Laws
--..
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OCEAN PALMS GOA Opp. Holiday Street Gaura Vaddo calangute Goa 403516 Phone: 0832-2277950/60 E-Mail: [email protected] Web: http://www.oceanpalmsgoa.com GSTIN: 30ABOPV8319 ZP State: GOA
TAX IN Guest
ICE
: Mr.AHSAN, FAISAL Mr.SYED BABAR, MOHMOODZAIDI Mr.SHAHBAZ, SABIA AKS- E- Shabnam H.No 4/ 1079 Sir Syed Nagar Civil Lines Dodhpur Aligarh up
Company : D PAULS TRAVEL AND TOURS LTO. B-40 Shivalik, Malviya Nagar New Delhi 11 0017 GSTIN: 07AAACD0910F1ZC State: DELHI
Ref No
Date
SAC Code
996311
27/07117 27107117 27/07/17 27/07117 27107117 27/07117
G G 996332
G G
28/07117 28/07117 28/07117 28i07/17 28107/17 28107117
996311
29107/17 29107117 29/07117 29107117 29107/17 29/07117
996311 G
30/07117 30/07117 30107117 30107/17
996311 996332
G G 996332 G
G
31/07117
G 996332 G G
187
" G G
578
F017578
Invoice Date
31/07/17 13:40
Arrival Date Departure Date
27/07/17 09:27 31107117 13:40
Pax
3
Room No
235
Reg I Reserve No : Room Type I Plan :
25841 I 20987
Nationalit y
Bill Instructio n : Room only Company Extras Direc
u
Invoice No
A:3
C:O
Nights : 4
PR I CP INDIAN
Debit
Credit
Balance
Days Total
3,344.62 301.02 301.02 457.62 41.19 41.19 4,486.66
0.00
4,486.66Dr
Days Total
3,344.62 301.02 301.02 457.62 41.19 41.19 4,486.66
0.00
8,973.32Dr
Days Total
3,344.62 301.02 . 301.02 457.62 41.19 41.19 4,486.66
0.00
13,459.98Dr
Days Total
0.00 457.62 41.19 41.19 540.00
o.oo
13,999.98Dr
14,000.00 14,000.00
0.02Cr
Description Tariff CGST9% SGST9% Plan-Continental Plan CGST9% SGST9%
Tariff CGST9% SGST9% Plan-Continental Plan CGST9% SGST9%
Tariff CGST9% SGST9% Plan-Continental Plan CGST9% SGST9%
Tariff Breakfast CGST9% SGST9%
Seti.Company Days Total Round Off Amount
WE HOPE YOU ENJOYED YOUR STAY AND WOULD LIKE TO WELCOME YOU BACK
0.00 0.02
Please Deposit Your ROOM KEY
RANJIT
Cashier Signature
Reprint Bill (2) nN No: 30290305289
Guest Signature
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WWW.TAXSCAN.IN - Simplifying Tax Laws
OCEAN -ALMS GOA Opp. Holiday Street Gaura Vaddo calangute Goa 403516 Phone: 0832-2277950/60 E-Mail: [email protected] Web: http://www .oceanpal msgoa.com GSTIN: 30ABOPV8319A1ZP State: GOA
TAXINVOifE Guest
: Mr.AHSAN, FAISAL Mr.SYED BABAR, MOHMOO DZAIDI Mr.SHAHBAZ, SABIA AKS- E- Shabnam H.No 4/1079 Sir Syed Nagar Civil Lines Dodhpur Aligarh up
Invoice No
: F017578
Invoice Date
: 31/07/17 13:40 : 27/07/17 09:27
Arrival Date Departure Date Pax
: 31/07/17 13:40 C:O A:3 : 3
Nights· :4 : 235 : /20987 25841 Reg I Reserve No
·Room No Company : D PAULS TRAVEL AND TOURS LTD. B-40 Shivalik, Malviya Nagar New Delhi 110017 GSTIN:-07AAACD0910F1ZC State: DELHI
Room Type I Plan : :
Nationalit y
Bill Instructio n : Room only Company Extras Direc
tJ
Ref No
Date
SAC Code
Debit
Credit
Balance
14,000.00
14,000.00
0.00
Description Grand Total
Amount 14,000.00 , taD PAULS TRAVEL AND TOURS LTD.
Settlement Company
PR/CP INDIAN
·---·--·-
/'
14,000.00
Settlement Total
.
Please Deposit Your ROOM KEY
WE HOPE YOU ENJOYED YOUR STAY AND WOULD LIKE TO WELCOME YOU BACK
RANJIT
Cashier Signature
Guest Signature
Reprint Bill (2)
Page 212
TIN No: 30290305289
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ANNEXUp.~, '9~
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PER-FORMA INVOICE Company
D. Paul's Travel & Tours Ltd. B- 36 & SO, Shivalik, Malviya Nagar,
HOTEL.S
~-·
New Delhl-11001 7 T- +91 11 66777123 GSTIN No.
06AAHCP1178L 1Z4
PI No.
00121201
?~
Arrival Oat~ Departure date
09-10-17 12-10-17
Nights Sl No.
Description 1 ROOM CHARGES - 18 % CGST 9%
SAC CODE
No of Rooms
996311
SGST 9%
3
Amount
Total Amount (INR)
30
5285
475610
30
1427
42805
30
1427
42805
30
264
23780
'
2 SC 5% on Packages
~\A -~~j
•C
'
Total Billing
585000
In Words :One Lakh Fifteen Thousand Seven Hundred Ohly' Total CGST 2.5% Total SGST 2. 5% Total CGST 9% Total SGST 9% Total CGST 14%
0 0 42805 42805
Total SGST 14%
Please issue cheque in favour of" Citrus Resorts Pvt Ltd" . .Bank details Name fn Bank Account Ba'hk Name ,·
Account Number -IFSC Code
b
Citrus Resorts Pvt Ltd CORPORATION BANK 5101010006 1()878
Citrus Resorts Pvt Ltd * GST No. 30AADCC5612L 1ZZ *PAN No. AADCC5612L
CORP0000580
* CIN No.U55101MH2008PTC185781
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IN THE HIGH COURT OF DELHI AT NEW DELHI EXTRA ORDINARY ORIGINAL JURISDICTION OF 2017 WRIT PETITION (4IVIL)NO. IN THE MATTER OF:... Petitioner
D. Pauls Travel & Tours Ltd. Vs.
... Respondents
Union of India & Anr.
APPLICATION ON BEHALF OF THE PETITIONER UNDER SECTION 151 CPC SEEKING EXEMPTIONS FROM FILING CLEAR COPIES OF THE DIM ANNEXURES. MOST RESPECTFULLY SHOWETH: 1. That the above-named petitioner has filed the accompanied Writ Petition under Article 226 of Constitution of India, before this Hon'ble Court seeking issuance of necessary orders and directions from this Hon'bleCourt. The contents of the writ rimy kindly be read as a part and parcel of the present application and are not repeated herein for the sake of brevity and to avoid repetition. 2. That along with the writ petition the petitioner has filed true copies of the certificates, letters etc. The clear copies of:the same are not readily available and shall be filed as and when made available to the petitioner. -i·f
...
':''
PRAYER.
In view of the aforementioned facts and
cir~etunstances
it is most
respectfully prayed that this Hon'bre Countrriaybeplefis.e.d to: -
WWW.TAXSCAN.IN - Simplifying Tax Laws
!
a) Kindly exempt the petitioner from filing the originat qopies of the I
-
I
annexure and also exempting the petitioner from filing the clear copies of the dim annexure. b) Pass any other order I direction that this Hon'ble Court may deem fit and proper in the nature and circumstances of tAfi.-t,.
THROUGH
NEW DELHI: DATED:,'f),.08.2017
~;-
RajatArora; J~ypreet Singh . &',A~inash Singh . BasH.La}v Chambers ,. · : Advocates 101, Shree :Ourg~ji Shopping Complex, :rocket-'·2, tfayur Vihar Phase-1, Delhi-110091 Email: [email protected] Pli~ ·9958593888 I
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.
~~------------~--~---~~--------~----------------~~~=~'-'-""'0
WWW.TAXSCAN.IN - Simplifying Tax Laws
IN THE HIGH COURT OF DELHI AT NEW DELHI EXTRA ORDINARY pRIGINAL JURISDICTION OF 2017 WRIT PETITION (~IVIL} NO. IN THE MATTER OF:... Petitioner
D. Pauls Travel & Tours Ltd. Vs.
... Respondents
Union of India & Anr.
AFFIDAVIT I, Ajay Rampal, S/o Late Shri V.K. Rampal, aged about 48 years, Authorized Representative of the petitioner Company and having its registered office at B-36, Ground Floor, Shivalikh, Malviya Nagar, New Deli - 110 017, do hereby solemnly affirm and declare as under: 1. That I am the petitioner herein and as such am well conversant with the facts and circumstances of the present application hence competent to swear the present affidavit. 2. That the accompanying application under section 151 of CPC for .. exemption has been drafted and filed under niy instructions and
,\,
Verified at New Delhi on this _
day of August, 2017 that the
contents of above affidavit are true and correct to my knowledge. No part of it is false and nothing material has been conceale41fJ}f.~tD ,~--,.....,
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( WWW.TAXSCAN.IN - Simplifying Tax Laws /
~-
Vf\KALATNAMA "
I
IN THE HIGH COU RT OF DEL HI AT NEW DEL HI EXT RA ORDINARY ORIG INAL JURI SDIC TION WRI T PETI TION (CIVIL) NO. OF 2017· l IN THE dAT TER OF:
D. Pauls Travel & Tours ltd.
... Petiti oner Vs.
. 'i
Union of India & Anr.
·1·
io
I
...Respo ndent s
KNOW ALL whom these presen t shall come that I IJvAY the Petitio ner in the above Petitiondo hereby appoi nt an retain -
~PA &
am
BASIL LAW CHAMBERS JAYP REET SING H En. No. D/1134/2014 BA.LLB (Hons.) Advocate
RAJA TARO RA
AVINASH SING H
En. No. D/1108/2007 B.Com.(H),FCS,LLB Advocate
En No. D/2465/2016 BA.LL B (Hons.) Advocate
Office At: 101, Shree Durgaji Shopping Comply){, ~ocket.,-2, Mayur Vihar, Phase-1, Delhi110091, Ph:011-43028774 (M.)9958593·888,'email: rajatarora@basillaw .in Chamber: 312, Patiala House Courts; New Delhi-110001 To act, appear & plead in the above noted case in this court or in any other_ court in which the same may be tried or heard & also in the appellate court including High Court subject to payment of fees separately for each court by me/us. . · To sign, file veriJY and present pleadings, appeals cross of:>j,l:(ctiops qi~ petitions for executin,... revision, withdrawal, compromise or other petitions oraf:fi'di:t:YI~s or other documentS, .,. ' necessary or proper for the prosecution of the said ca~e in alFits.st:ages. · . To file and take back documents to admit and/or deny tln)r<11:)C.~I·m€iri fs compromise the said case or submit to arbitration any difltere:tic(~S'"·~"·"'·'"""T" '"··n any manner relating to the said case. To take execution proce~:cf.iiigs; The deposit, draw and receive money, cheques cash and grant receipt s thereo f and things which may J?e necessary to be clone for the progress and in'ffie course of the prosecution of the said ,. case. To appoint and instruct any other legal practitioner, authorf~jnghiintg ~xercjse the power and authority hereby conferred upon the Advocate whenever he may thing fit to db::i;t)ahd to sign the Power of Attorney on our behalf. And Vwe the undersigned do hereby agree to ratiry and confirm aU acts,: done by the Advocate or his substitute in the manner as my/our own acts, as if done by me/or to all inte~t~ . and purposes. And Vwe undertake that Vwe or my/our duly authorized agent woUJd ·appea~ the Court on all hearings and will inform the Advocate for appearance when the case is called.And 1/we undersigned do hereby agree not to hold the advocate or his substitute responsible for the result of the said case. The Adjournment costs whenever ordered-by the Co1Jrt ·sl\al1· be pf the Advocate which he shail receive and retain himself.And 1/we the undersigned do heJ'eby< ;*gf;~e that in the event of'the whole or part of the fee agreed by me/us to be paid to the advocate reli1ainlhg'unpaid he shall be entitled, to withdraw from the prosecution of the said case until the sari1e is paid up,:th e fee settled is only for the above case and above Court. . .. . . ·, · ·· IN WITNESS WHER EOF .1/W c do hereunto set ~y/our Jl~hd: t(l)ith~se 1'';: have been understood to me/us 01; this l-4-'ilday off¥- -· 2:0'1'7. ·~J Accepted subject to thetenn s of foes. C
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IN THE HIGH COUR T OFBJE,LBllil.-~~~4~~j~ EXTR A ORDI NARY ORIGiJ!N:~J:'~·rgmtf;QI(@,mW.{Il~~' WRIT PETI TION (CIVILJ
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D. Pauls Trave l & Tours Ltd.
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Union of India & Anr.
GOVE RNME NT OF NCT OF DELH Ie-Cou rt Fee DATE & TIME:
16-AUG- 2017 14:56:40
NAMES OF THE ACC/ REGIST ERED USER :
SHCIL
LOCATI ON:
DELHI HIGH COURT
e-COUR T RECEIP T NO :
DLCT16 30H1756 0632
e-COUR T FEE AMOUN T :
~50
(Rupees Fifty Only)
1111111111111111111111111111111111111111111111111111111111111 DLCT163 0H175606 32
Alert: The authentic ity of this a-Court fee receipt should be verified at www.~hcilestamp.com .'Any discrepan cy in on this receipt and as available on the website renders it invalid. In case of any discrepan cy please inform the r:nnnnA1·Antl This receipt is valid only after verificatio n & locking by the Court OHicial .. ·
THRO UGH
NEW DELH I: DATE D: 16.08.2017
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Rajat Arora , Jaypr eet Singh &Avi nash Singh Basil Law Cham bers Advoc ates 101, Shree Durga ji Shopp ing Comp lex, Pocke t-2, 1\Iayu r Vihar Phase -1, l!lelhi- 11 0091 Email : nl iatarora.t:il l1,!lSHl~~5.I~i!l Ph:99 58593 8S8
WWW.TAXSCAN.IN - Simplifying Tax Laws
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GOVERNMENT OF NCT OF DEtiHI e-Court Fee 21-AUG-?017 09:54:48
DATE & TIME: NAMES OF THE ACC/ REGISTERED USER : LOCATION: e-COURT RECEIPT NO : e-COURT FEE AMOUNT :
SHCIL DELHI HIGH COURT DLCT2124H1754J357 ~50
( Rupees Fifty Only)
111111111111~ lllllllllllllllllllllllllllllltlllllllllllll:lll DLCT2124H1754J357
Statutory Alert : The authenticity of this e-Court fee receipt should be verified at www.shcilestamp.com : An,Y discrepancy in the details on this receipt and as available on the website renders it invalid. In case of any discrepancy please inform the Competent Authority. This receipt is valid only after verification & locking by the Court Official.
