{"id":276420,"date":"2022-08-19T17:30:03","date_gmt":"2022-08-19T12:00:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=271944"},"modified":"2022-08-19T17:30:03","modified_gmt":"2022-08-19T12:00:03","slug":"state-not-liable-to-declare-hsn-code-gst-rate-supplier-liable-to-pay-gst-must-quote-in-tender-supreme-court-tax-law-legal-research-updates-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/19\/state-not-liable-to-declare-hsn-code-gst-rate-supplier-liable-to-pay-gst-must-quote-in-tender-supreme-court-tax-law-legal-research-updates-news\/","title":{"rendered":"State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: In an important ruling of Goods and Service Tax (GST), the bench of \u00a0<strong>KM Joseph<\/strong>* and Hrishikesh Roy, JJ has directed that, in order to also ensure that the successful tenderer pays the tax due and to further ensure that, by not correctly quoting the GST rate, there is no tax evasion, in all Government contracts, a copy of the document, by which, the contract is awarded containing all material details shall be immediately forwarded to the concerned jurisdictional Officer. Further, for effective compliance of the direction, the tenderers must, in their bids, indicate the details of their Assessing Officers.<\/p>\n<p style=\"text-align: justify;\">The Court was deciding the case where the Railway has invited e-tenders for procurement of turbo wheel impeller balance assembly. According to the Notice Inviting Tender (NIT), the bidders were directed to specify the percentage of local content of the material being offered, in accordance with the \u2018Make in India\u2019 Policy. In terms of the said Policy, preference would be given to those projects, which have at least 50 per cent local content ordinarily, such purchase preference being limited to a margin of 20 per cent.<\/p>\n<p style=\"text-align: justify;\">The writ petitioner knocked the door of the Court. It was submitted that the Council has declared in the Code that as far as the product is concerned, the rate has been shown as 18 per cent. The further case of the writ petitioner is that, neither the NIT nor the bid documents, mention the relevant Harmonised System of Nomenclature (HSN Code) applicable to the product. It has sabotaged the preservation of the level playing field. This is for the reason that while the writ petitioner honestly revealed the correct GST rate, whereas other bidders showed the GST rate at a far lower rate. This has distorted the tendering process<\/p>\n<p style=\"text-align: justify;\">The High Court was of the opinion that if the GST value is to be added in the base price, to arrive at the total price, and it is used to determine the inter se ranking in the selection process, it was the duty of the State to clarify the HSN Code. It is further found that, mentioning of the HSN Code in the tender document itself, will resolve \u2018all disputes\u2019 relating to fairness and transparency, by providing a level playing field in the true spirit of Article 19(1)(g) of the Constitution of India.<\/p>\n<p style=\"text-align: justify;\">When the matter reached the Supreme Court, the State contended that that it was the responsibility of the bidders to quote the HSN number and GST rate. Since the liability to pay the tax is on the successful tenderer (supplier) and Sections 59 and 60 of the Goods and Service Tax Act casts the burden on the tenderers to file return, self-assess and pay the tax, it is the jurisdictional officer relevant to the supplier who can make the proper classification. The State would stand in the shoes of a purchaser. It cannot therefore be expected to find out the HSN Code and announce it so as to bind the tenderers or fetter the power of jurisdictional officer of the supplier.<\/p>\n<p style=\"text-align: justify;\">The Supreme Court was of the opinion that, in the name of producing a level playing field, the State, when it decides to award a contract, cannot be obliged to undertake the ordeal of finding out the correct HSN Code and the tax applicable for the product, which they wish to procure. This is, particularly so when the State is not burdened with the liability to pay the tax. The liability to pay tax, in the case at hand, was squarely on the supplier. There are adequate safeguards and Authorities under the GST Regime must best secure the interests of the Revenue.<\/p>\n<blockquote><p>\u201cThe liability to pay tax under the GST regime is on the supplier. He must make inquires and make an informed decision as to what would be the relevant HSN Code applicable to the items and the rate of tax applicable.\u201d<\/p><\/blockquote>\n<p style=\"text-align: justify;\">The Court further explained that though, for determining the local content, the HSN Code of the item, for the purpose of custom duty, is to be found, it may not justify the writ petitioner from contending that the HSN Code for the GST must be included in the tender conditions. The liability to pay the tax under the GST regime is with the supplier unless it falls under Section 9(3) of the GST Act. Further, the State cannot declare a GST rate and make it binding on the bidder.<\/p>\n<p style=\"text-align: justify;\">The Court, hence, refused to hold that in view of the Make in India policy as contained in the order dated 15.06.2017, there is duty to declare the HSN code in the tender and what is more, make the tenderers quote the rate accordingly.<\/p>\n<p style=\"text-align: justify;\">[Union of India v. Bharat Forge Ltd, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/9e3hVIf8\">2022 SCC OnLine SC 1018<\/a>, decided on 16.08.2022]<\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\">*Judgment by: Justice KM Joseph<\/h4>\n<hr \/>\n<p style=\"text-align: justify;\">For UOI: ASG N. Venkataraman,<\/p>\n<p style=\"text-align: justify;\">For writ petitioner: Advocate Amar Dave<\/p>\n<p style=\"text-align: justify;\">For Second Respondent: Advocate Girdhar Govind<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of \u00a0KM Joseph* and Hrishikesh Roy, JJ has <\/p>\n","protected":false},"author":121,"featured_media":271958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[30577,49013,47934,24954,51042,46446,37927,44115,11091,9321],"class_list":["post-276420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-bidder","tag-goods-and-service-tax","tag-government-contract","tag-gst-rate","tag-hsn-code","tag-indirect-taxation","tag-make-in-india","tag-tax-law","tag-taxation","tag-tender"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>State cannot declare a GST rate and make it binding on the bidder; 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A milestone is accomplished as the Empowered Committee of State Finance Ministers have in principle approved model GST law. The current political consensus appears to be favourable in Rajya Sabha\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":275473,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/12\/gujarat-authority-for-advance-ruling-kirloskar-power-sprayer-harmonized-system-of-nomenclature-gst-central-board-of-indirect-taxes-and-customs-mechanical-sprayer-legal-research-legal-news\/","url_meta":{"origin":276420,"position":2},"title":"What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers","author":"Editor","date":"October 12, 2022","format":false,"excerpt":"Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of Nomenclature (HSN) and Goods and Services Tax (GST) rate of Kirloskar power sprayer, the two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that the 8-digit HSN\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":267978,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/04\/addition-of-6-tax-rate-in-gstr-1-online\/","url_meta":{"origin":276420,"position":3},"title":"Addition of 6% tax rate in GSTR-1 Online","author":"Bhumika Indulia","date":"June 4, 2022","format":false,"excerpt":"The GSTN added a 6% tax rate in the item details section of all the tables of the form GSTR 1, excluding HSN table 12 on the GST portal. In case outward supplies attracts 6% tax rate, one is required to upload the details against 6% tax rate in the\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254785,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/guj-gst-whether-various-kinds-of-parathas-supplied-would-attract-5-gst-in-line-with-khakhra-plain-chapati-or-roti\/","url_meta":{"origin":276420,"position":4},"title":"Guj AAR | Whether various kinds of &#8216;parathas&#8217; supplied would attract 5% GST in line with &#8216;khakhra&#8217;, plain chapati or &#8216;roti&#8217;? Explained","author":"Bhumika Indulia","date":"September 28, 2021","format":false,"excerpt":"Gujarat Authority for Advance Ruling, (GST): Emphasizing that \u2018Paratha\u2019 is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members) held that GST rate of 18% will be applicable. Applicant submitted that they were producing \u2018Paratha\u2019, a flat and thick piece of unleavened bread eaten like a Roti\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253505,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/advisory-on-hsn-and-gstr-1-filing-released\/","url_meta":{"origin":276420,"position":5},"title":"Advisory on HSN and GSTR-1 filing released","author":"Prachi Bhardwaj","date":"September 1, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes has issued an Advisory dated August 26 2021 on Harmonised System of Nomenclature (HSN) and GSTR-1 Filing. Notification No. 78\/2020 \u2013 Central Tax, dated October 15, 2020 had stated that taxpayers need to declare HSN Code of Goods and Services supplied by them on\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=276420"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276420\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/271958"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=276420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=276420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=276420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}