Page 18 - GSTL_18th June 2020_Vol 37_Part 3

xvi GST LAW TIMES [ Vol. 37
INTEGRATED GOODS SERVICES TAX ACT, 2017 :
— Section 2(5) - See under INTRA-STATE SUPPLY ................. 380
— Section 2(10) - See under IGST ........................... 380
— Section 8(1) - See under INTRA-STATE SUPPLY ................. 380
Interest - Failure to pay applicable tax - Dealer failing to discharge
applicable tax in time liable to pay interest at 18% for delayed period -
Direction to assessing authority to compute leviable interest as on date
against the actual tax to be paid by assessee - Section 50 of Central Goods
and Services Tax Act, 2017 — In Re : Omsai Professional Detective and Security
Services Pvt. Ltd. (Appellate Authority - A.P.) ........................ 360
Intra-State supply - Applicant manufactures Steel Die as per requirement
and specifications given by foreign buyer and using this Die manufacture
and export the Aluminium and Zinc Die Castings to the foreign buyer by
retaining the Die with them till the completion of the export order or
completion of Die life - However, applicant raised the tax invoice for this
Die immediately after the manufacture in the name of overseas customer
in foreign currency for receipt of payment though the Die not physically
moved out of India to the place outside India - Hence manufacture and
supply of die to the foreign customer does not amount to export as per
Section 2(5) of Integrated Goods and Services Tax Act, 2017 -
Accordingly, the said transaction shall be treated as intra-State
transaction as per sub-section (1) of Section 8 of Integrated Goods and
Services Tax Act, 2017 and the applicant has to issue the CGST and SGST
tax invoice to the foreign customer and liable to collect and pay the CGST
and SGST tax - Applicant not eligible to claim said payment as input tax
credit on the invoice raised by him not being the recipient - Further if the
said Steel Die is scrapped at applicant’s end without moving out of the
country, as per the instruction of the overseas customer, applicant has to
issue intra/inter-State tax invoice depending upon the nature of the
transaction and collect and pay the applicable tax as per the provisions of
the Goods and Services Tax Act, 2017, while supplying the die scrap — In
Re : Dolphin Die Cast (P) Ltd. (A.A.R. - GST - Kar.) ..................... 380
Invoice issued without making supply of goods/services, anticipatory bail
granted to accused - See under BAIL ....................... 273
ITC Ledger through FORM GST DRC-03 debited subsequently because of
error in system, refund of unutilized credit - See under
REFUND/REFUND CLAIM ............................ 357
KARNATAKA GOODS AND SERVICES TAX ACT, 2017 :
— Section 51 - See under CATERING SERVICES .................. 385
Learning Centres of University - University recognised by University
Grants Commission providing educational services and not carrying on
any business activity - Similar services carried on by assessee being
identical services to that of university cannot be classified under support
services of business when service provided by University is not a
business activity itself - Parallel institutes imparting degree courses
recognised by law excluded from service category of “commercial
training or coaching centre” - Education services can neither be treated as
a “business” nor as “commerce” and demand under classification
“support services of business and commerce” not sustainable — Academy
for Professional Excellence v. Commr. of CGST & Ex., Howrah (Tri. - Kolkata) ......... 334

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