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Date: 31-Jul-2023 Category: Extra Ordinary State: Union Government Country: India

GST Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification appoints officers to act as the Authority to exercise powers and discharge duties related to adjudication of notices under the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017.
  • The notification specifies the officers who will handle adjudication for specific notices issued to BSH Household Appliances Manufacturing Private Limited.

Key Changes

  • The notification appoints adjudicating authorities for specific GST notices issued to BSH Household Appliances Manufacturing Private Limited.
  • For notice number 03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated 16.03.2023, the Superintendent, Division-X, CGST and Central Excise Mumbai East Commissionerate is appointed as the adjudicating authority.
  • For notice number 02/2023-GST CH.N (ADC) dated 27.03.2023, the Joint or Additional Commissioner, Central Tax, Bengaluru South Central Excise and GST Chennai North Commissionerate is appointed as the adjudicating authority.
  • For notice number 58/2022-23 dated 03.03.2023, the Joint or Additional Commissioner of Central Tax, Bengaluru South Central Excise and GST Commissionerate is appointed as the adjudicating authority.

Impact Analysis

Impact on BSH Household Appliances Manufacturing Private Limited

  • BSH Household Appliances Manufacturing Private Limited should prepare to respond to any queries or requests for information from the appointed adjudicating authorities.

Impact on Tax Authorities

  • The notification ensures accountability and streamlines the adjudication process for these specific cases.

Suggested Action Items

  • The Central Board of Indirect Taxes and Customs (CBIC) should ensure that the appointed officers have the necessary resources and support to carry out their duties.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this notification, under the Department of Revenue, Ministry of Finance. Central Goods and Services Tax Act, 2017: The Act under which the powers are conferred to the Board to appoint officers for adjudication. Integrated Goods and Services Tax Act, 2017: The Act under which the powers are conferred to the Board to appoint officers for adjudication. BSH Household Appliances Manufacturing Private Limited: The entity to whom the specified GST notices were issued and for whom adjudicating authorities are being appointed.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-31072023-247738 xxxGIDHxxx CG-DL-E-31072023-247738 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 3273] नई दिल्ली, सोमिार, िलु ाई 31, 2023/श्रािण 9, 1945 No. 3273] NEW DELHI, MONDAY, JULY 31, 2023/SHRAVANA 9, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर और सीमािल्ु क बोड)ड अजधसचू ना नई दिल्ली, 31 िुलाई, 2023 स.ं 35/2023-केन्द्र ीय कर का.आ. 3420(अ)—बोडड, केन्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 5 और एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 3 द्वारा प्रित् त िज‍त यों का प्रयोग करत े हुए, नीचे िी गई सारणी के स्ट्तंभ (5) में उजल्लजखत अजधकाररयों को, उक्त सारणी के स्ट्तंभ (3) म ें उजल्लजखत सूचनाओं के न्द्यायजनणडयन के प्रयोिन के जलए, उक्त सारणी के स्ट्तंभ (2) म ें उजल्लजखत सूचना प्राप्तकताओंड के संबंध म ें उक्त सारणी के स्ट्तंभ (4) म ें उजल्लजखत अजधकाररयों को प्रित्त या उन पर अजधरोजपत िजक्तयों का प्रयोग और कतडव्यों का जनिडहन करन े हते ु प्राजधकारी के रुप म ें काय ड करन ेके जलए जनयक्तु करती ह,ै अर्ाडतः- 4927 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी क्र.सं. सूचना प्राप्तकताडओं का सूचना संख्या और तारीख न्द्यायजनणडयन प्राजधकाररयों प्राजधकारी का नाम नाम और पता का नाम (1) (2) (3) (4) (5) 1. बीएसएच हाउसहोल्ड 03/सीिीएसटी/एमई/ अधीक्षक, जडिीिन-ए‍स, संयुक्त या अपर अप्लायंसेि डीआईिीए‍स/एसयूपीडीटी/बीएसएच सीिीएसटी और केंरीय आयुक्त, केन्द्रीय कर, मैन्द्युफै‍चररंग प्राइिेट 2022-23 तारीख 16.03.2023 उत्पाि िुल्क मुंबई पूिड, बेंगलुरु िजक्षण केंरीय जलजमटेड, िसू री मंजिल, उत्पाि िुल्क और फा.सं.सीिीएसटी-ए2/एमयूएम/िी मुंबई एररना हाउस, प्लॉट िीएसटी आयुक्तालय 29/बीएसएच/5693/5335/2021/9893 संख्या 103, रोड संख्या से 9896 तारीख 16.03.2023 द्वारा 12, एमआईडीसी िारी अंधेरी (पूि)ड मुंबई- 400093 2. बीएसएच हाउसहोल्ड 02/2023-िीएसटी सीएच.एन (एडीसी) अपर/आयुक्त सीिीएसटी अप्लायंसेि और केंरीय उत्पाि िुल्क तारीख 27.03.2023 मैन्द्युफै‍चररंग प्राइिेट चेन्नई उत्तर सी.सं. िीइए‍ससीओएम/एडीिेएन/ जलजमटेड, चौर्ी मंजिल, िीएसटी/एडीसी/684/2022 तारीख िजक्षणी टािर केआरएम 27.03.2023 द्वारा िारी प्लािा, संख्या 2 हरै रंगटन सड़क, चेटपेट, चेन्नई-600031 3. बीएसएच हाउसहोल्ड 58/2022-23- तारीख 03.03.2023 संयुक्त/अपर आयुक्त केंरीय अप्लायंसेि सी.सं. िीइए‍ससीओएम/एडीिेएन/ कर, बेंगलुरु िजक्षण केंरीय मैन्द्युफै‍चररंग प्राइिेट िीसटी/एडीसी/721/2022-एडीिेएन उत्पाि िुल्क और िीएसटी जलजमटेड नंबर-8, आयुक्तालय तारीख 03.03.2023 द्वारा िारी िीएफ और एफएफ 15 क्रॉस, िेपी नगर, 6 फेज़, िहरी बेंगलुरु, कनाडटक-560078 [फा. स.ं सीबीआईसी-20016/16/2023-िीएसटी] आलोक कुमार, जनिेिक MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi the 31st July, 2023 No. 35 /2023-Central Tax S.O. 3420(E).— In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board, hereby appoint officers mentioned in column (5) of the Table below to act as the Authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column (4) of the said Table in respect of noticees[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 mentioned in column (2) of the said Table for the purpose of adjudication of notices mentioned in column (3) of the said Table, namely:- TABLE Name of Sl. Name of Noticees and Name of the Notice Number and Date Adjudicating No. Address Authority Authorities (1) (2) (3) (4) (5) BSH Household Appliances Superintendent, Manufacturing Pvt. Ltd, 03/CGST/ME/Div-X/Supdt/BSH/2022-23 dated Division-X, CGST Situated 2nd Floor, Arena 16.03.2023 issued vide F.No. CGST- 1. and Central Excise House, Plot No. – 103, A2/MUM/G-29/BSH/5693/5335/2021/9893 to Mumbai East Road No. -12, MIDC, 9896 Dt. 16.03.2023 Commissionerate Andheri (East), Mumbai-400093 BSH Household Joint or Additional Appliances Additional Commissioner of Manufacturing Pvt. Ltd, 02/2023-GST CH.N (ADC) dated 27.03.2023 Commissioner, Central Tax, 4th Floor, South Tower issued vide CGST and Central Bengaluru South 2. KRM Plaza No. 2, C.NoGEXCOM/ADJN/GST/ADC/684/2022 Dt. Excise Chennai Central Excise and Harrington Road, 27.03.2023 North GST Chetpet, Chennai- Commissionerate Commissionerate 600031 BSH Household Joint or Additional Appliances Commissioner of Manufacturing Pvt. 58/2022-23 dated 03.03.2023 issued vide Central Tax, 3. Ltd,No-8, GF & FF, 15th C.No.GEXCOM/ADJN/GST/ADC/721/2022- Bengaluru South Cross, JP Nagar, 6th ADJN Dt. 03.03.2023 Central Excise and Phase, Bengaluru Urban, GST Karnataka-560078 Commissionerate [F. No CBIC-20016/16/2023-GST] ALOK KUMAR, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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