TMI Blog2021 (10) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... eamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions as narrated above. 2.2 The applicant argues that as per labour laws of Govt. of WB, this society is claiming Minimum Wage + Employer Portion of EPF (13%), ESI (3.25%) and is paying GST @18% on gross bill amount in every month for providing Security Karma Bandhus (Scavenging) services to the Govt Hospitals. 2.3 Medical Colleges Hospital, District Hospitals and other Hospitals of Govt of WB, on capacity of recipient, sanction above mentioned bill amount through Pay Accounts/Treasury. The applicant disburses the same amount to their employees (Security Guards) through bank payment. EPF, ESI CGST/SGST are deposited through e-challan. 2.4 In course of personal hearing, the applicant has furnished following documents in support of his submission: A copy of letter dated 04.03.2004 issued by the Department of Health Family Welfare, M.A. Branch, Government of West Bengal which is stated by the Applicant as the initial Work Order for providing security personnel to various Medical College Hospital; A copy of letter dated 18.05.2015 issued by the Department of Health Family Welfare, M.A. Branch, Government of West Bengal on the subject matter of Enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges consists the taxable amount is merely a presumption and not backed by any law. Further the objection of Audit also fails to refer any legal provision, what so ever, to justify their objection. The only point of their argument was that in the e-tender there was a clause of Management Fees / Administrative charges [4th Para of the Audit Query, attached by the applicant]. But the condition of an e-tender cannot be the basis of determining the assessable value under any Tax Law. The said assessable value must be defined by specific provision of law. And as discussed above that specific provision of law clearly speaks that the entire amount shown in the invoice excluding the CGST / SGST or IGST part, as the case may be, is the assessable / taxable value. 3.5 Regarding the point of inclusion of employer s contribution towards EPF ESI separately indicated in the bill, the submission of the undersigned is that, sub-section (2) of section 15 of the CGST Act 2017 (supra) categorically clarifies that each and every component of the invoice, except GST taxes, must form a part of the taxable value. Hence there is no ambiguity that EPF ESI amount shown in the bill has to be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time [corresponding W.B. State Notification No. 1135 F.T. dated 28.06.2017, as amended from time to time]. The same is not disputed. 4.4 Levy and collection of tax under the GST Act has been specified in section 9 of the GST Act and section 5 of the Integrated Goods and Services Tax Act, 2017. Sub-section (1) of section 9 of the GST Act reads as follows: (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor 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 Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. Sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 reads as under: (1) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluding subsidies provided by the Central Government and State Governments. Explanation .-For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. 4.7 It transpires from the above-noted provisions of the Act that while sub-section (2) of section 15 clearly specifies the elements that will form a part of value of supply, sub-section (3) of section 15 excludes the elements that are not to be included in the value of supply. 4.8 The aforesaid provisions of the Act leave no room to deduct any amount like ..... X X X X Extracts X X X X X X X X Extracts X X X X
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