Mobile E-Way Bill is a mobile SMS based generation of e-way bill. This is meant for small tax payers, who may not have IT systems and may not have large number of transactions for e-way bill generation in a day. This can also be used by the tax payers to generate e-Way Bill, in the emergency cases like night, for the urgent movement of transactions.
Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles. We also find that the applicant informs that the manufactured product is a product of running length which is then cut into size as given/specified by the customer. The product is described as being a PVC Carpet Mat and therefore, it is clear that the impugned product would fall in the entry no. 104A of Schedule III, thereby attracting tax at the rate of 18% (9% each of CGST and SGST).
A taxable person transports the goods procured by them for own use to the site where the goods are to be consumed.
1. These regulations may be called the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Amendment) Regulations, 2018. 2. These regulations shall come into force on October 1, 2018.
I am directed to forward herewith the Central Action Plan for the First Quarter i.e. (April, 2018 to June, 2018) for the FY 2018-19. You are requested to circulate the same among st all the officers in your region for necessary action.
Outward transport service used by the manufactures for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service provided in rule 2(l) of the Cenvat Credit Rules, 2004.
The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty.
Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act.
The goods of the petitioner have been seized on 16.03.2018 for want of E-Way Bill. On the respective submissions of the parties the issue which crops up in this petition is whether Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Rules) as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill.
Petitioner here will continue to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court.
