1 |
Karnataka |
AAAR-GW-144-2023-KT |
24-February-2023, KAR/AAAR/03/2023 |
1. Myntra Designs Private Limited
|
We reject the appeal filed by M/s. Myntra Designs Pvt Ltd and uphold the Advance Ruling No.KAR ADRG 33/2022 dated 14-09-2022 while modifying the findings in the manner discussed in this order. |
NO.KAR.ADRG 33/2022 dated 14-09-2022 |
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2 |
Punjab |
AAAR-GW-143-2023-PJ |
21-February-2023, 01/AAAR/Ess Ess Kay Engg./2023 |
1. M/s Ess Ess Kay Engineering Company Pvt Ltd.
|
Appellate Authority uphold the order AAR/GST/PB/0I6 dated 16" of August, 2022 issued by the Authority for Advance Ruling, Punjab and the appeal filed by the appellant M/s ESS ESS KAY ENGINEERING COMPANY PVT LTD. |
AAR/GST/PB/0I6 dated 16.08.2022 |
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3 |
Karnataka |
AAAR-GW-104-2023-KT |
14-February-2023, KAR/AAAR/02/2023 |
1. Rabia Khanum
|
1. Whether GST is applicable for the consideration received on sale of sites? If yes, at what rate and on what value? 2. Whether GST is applicable for the advance received towards sale of site? If yes, at what rate and on what value? 3. Whether GST is applicable on sale of plots after completion of works related to basic necessities? 4. If GST is chargeable on any of these transactions, can the applicant collect the GST grom the prospective buyers? 5. If GST is chargeable on any of these transactions whether the applicant is eligible for claiming Input Tax Credit that they pay on the expenses they incur on development? |
99 |
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4 |
Karnataka |
AAAR-GW-24-2023-KT |
07-February-2023, KAR/AAAR/01/2023 |
1. M/s The Indian Hume Pipe Company Limited
|
Appellate Authority uphold the Advance Ruling No. KAR/ADRG 23/2022 dated 12-08-2022 and dismiss the appeal filed by The Indian Hume Pipe Company Limited on all counts. |
KAR.ADRG 23/2022 dated 12-08-2022 |
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5 |
Karnataka |
AAAR-GW-105-2023-KT |
07-February-2023, KAR/AAAR/01/2023 |
1. The Indian Hume Pipe Company Limited
|
1. The supply of services by the applicant to BWSSB is covered by Notification No. 15/2021 CT (Rate) dated 18-11-2021 read with Notification No 22/2021 CT (Rate) dated 31-12-2021. 2. The applicable rate of tax on the supplies made by the aplicant to BWSSB is 18% w.e.f 1-1-2022 as per entry 3(xii) of Notf No 11/2017 CT (Rate) dated 28-06-2017. 3. In view of the ruling given at question (i) this question becomes redundant. |
99 |
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6 |
Maharashtra |
AAAR-GW-47-2023-MH |
07-February-2023, MAH/AAAR/KS-RM/17/2022-23 |
1. M/s. Sterlite Technologies Pvt. Ltd.
|
1. Whether the supply of goods or services for 'setting up of network would qualify as 'work contract' as defined in Section 2(119) of the CGST Act? 2. If supplies contemplated as per the contract with BSNL are not treated as works contract can these continue to qualify as composite supply? if yes what is the principle supply? 3. What is the rate of tax applicable to the supplies made under the contract? |
101 |
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7 |
Maharashtra |
AAAR-GW-28-2023-MH |
20-January-2023, MAH/AAAR/DS-RM/16/2022-23 |
1. M/s. Precision Camshafts Limited
|
The Maharashtra Appellate authority for Advance Ruling order in case M/s. Precision Camshafts Limited
|
99 |
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8 |
Maharashtra |
AAAR-GW-29-2023-MH |
13-January-2023, MAH/AAAR/DS-RM/15/2022-23 |
1. M/s. Portescap India Pvt. Ltd
|
The Maharashtra Appellate authority for Advance Ruling order in case M/s. Portescap India Pvt. Ltd |
99 |
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9 |
Gujarat |
AAAR-GW-6-2023-GJ |
13-January-2023, GUJ/GAAAR/APPEAL/2023/01 |
1. Shilchar Technologies Limited
|
Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied/to be supplied for initial setting up of solar project falls under Sr. no. 234 in Schedule-I to Notification No. 01of 2017 Central Tax Rate dated 28th June 2017 and liable to Central GST 2.5% along with State GST at the rate of 2.5% |
a |
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10 |
Maharashtra |
AAAR-GW-7-2023-MH |
03-January-2023, MAH/AAAR/DS-RM/14/2022-23 |
1. M/s. Worley Services India Pvt. Ltd
|
The Maharashtra Appellate authority for Advance Ruling order in case M/s. Worley Services India Pvt. ltd |
99 |
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11 |
Telangana |
AAAR-GW-573-2022-TEL |
30-December-2022, AAAR/14/2022 |
1. M/s The Singareni Collieries Company Limited
|
(1) Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?
(2) Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019? |
101 (1) |
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12 |
Gujarat |
AAAR-GW-533-2022-GJ |
22-December-2022, GUJ/GAAAR/APPEAL/2022/23 |
1. M/s Tata Motors Limited
|
1. Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory? 2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)? |
GUJ/GAAR/R/39/2021 dated 30.07.2021 |
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13 |
Andhra Pradesh |
AAAR-GW-604-2022-AP |
20-December-2022, AAAR/AP/08 (GST)/2022 |
1. Principal Commissioner of Central Tax, CGST Guntur Commissionerate
|
a)Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification NO.12/2017-CGST[Rate] dated 28-6-2017 as amended? b)Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-6-2017 as amended? |
97(2)a, b |
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14 |
Andhra Pradesh |
AAAR-GW-574-2022-AP |
20-December-2022, AAAR/AP/ 09(GST)/2022 |
1. M/s. Andhra Pradesh Medical Service and Infrastructure Development Corporation
|
1. Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to Supply under Section 7 of CGST/SGST Act. ,
2)Whether the establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-10-2009 by APMSIDC is eligible for exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate)? |
101 |
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15 |
Andhra Pradesh |
AAAR-GW-603-2022-AP |
19-December-2022, AAAR/AP/07 (GST)/2022 |
1. M/s. Krishna Institute of Medical Sciences Limited
|
a)Whether administering of COVID-19 vaccination by hospitals is Supply of Good or Supply of Service. Whether administering of COVID-19 Vaccine by clinical establishments (Hospitals) qualify as “Health care services” as per Notification No. 12/2017 Central Tax Rate dated 28.06.2017? b)Whether administering of COVID-19 vaccination by clinical establishment is exempt under GST Act? |
97(2)a, b |
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16 |
Andhra Pradesh |
AAAR-GW-602-2022-AP |
19-December-2022, AAAR/AP/06 (GST)/2022 |
1. M/s. Aluri Krishna Prasad
|
The agreement between the appellant and the lessee is on built up area basis and not on the basis of unit cost of accommodation and hence, it cannot be treated as given for residential dwelling. The appellant is not extending accommodation to the students but to the lessee to whom the building is given on rent is providing accommodation to the students. |
98(4) |
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17 |
West Bengal |
AAAR-GW-479-2022-WB |
13-December-2022, 03/WBAAAR/APPEAL/2022 |
1. Raj Mohan Seshamani
|
What would be SAC Code & GST Rate for the outward supply made by the applicant, in case of mangroves being cultivated and nurtured at coastal communities?
|
06/WBAAR/2022-23 |
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18 |
Maharashtra |
AAAR-GW-424-2022-MH |
05-December-2022, MAH/AAAR/DS-RM/13/2022-23 |
1. M/s. Kasturba Health Society
|
(1) whether applicant is required to be registered
(2) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, with in meaning of that term. |
101 |
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19 |
Telangana |
AAAR-GW-470-2022-TEL |
22-November-2022, AAAR/13/2022 |
1. M/s. Magnetic Infotech Pvt Ltd
|
1. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)?
2. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)? |
101 (1) |
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20 |
Karnataka |
AAAR-GW-368-2022-KT |
21-November-2022, KAR/AAAR/07/2022 |
1. Sivantos India Pvt Ltd.
|
We uphold the order No. KAR ADRG 27/2022 dated 12/08/2022 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Sivantos India Pvt Ltd, No. 78, 4th Floor, Salarpuria Sattva Magnificia - Phoenix, Near Tin Factory, Old Madras Road, Doorvani Nagar, Bengaluru Urban, 560016, stands dismissed on all accounts. |
99 |
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21 |
Karnataka |
AAAR-GW-367-2022-KT |
21-November-2022, KAR/AAAR/06/2022 |
1. Myntra Designs Pvt Ltd.
|
We set aside the order of the lower Authority and remand the case to the Advance Ruling Authority for a fresh consideration after taking into account the observations made by us in this order. The appeal filed by the appellant M/s Myntra Designs Pvt Ltd, Sy No 8 to 14 and 55, Alyssa Begonia Clover Embassy Tech Village, Outer Ring Road, Devarbisanahalli Varthur Hobli, Bengaluru Urban, 560103 is disposed off on the above terms. |
99 |
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22 |
Tamil Nadu |
AAAR-GW-601-2022-TN |
17-November-2022, TN/AAAR/09/2022(AR) Dated 17.11.2022 |
1. M/s Som VCL (JV)
|
Appellate Tribunal modified the order of Tamil Nadu Advance Ruling Authority in the matter as under:The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021. |
101(1) |
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23 |
Tamil Nadu |
AAAR-GW-556-2022-TN |
15-November-2022, AAAR/09/2022(AR) |
1. SOM VCL (JV)
|
1. Whether the execution of works contract services at Kundankulam Nuclear Power Project would be covered S.No vi (or) vii of Notification No.24/2017 dted 21.09.2017 attracting GST @ 12% or 18% ; and
2. The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should they pay the differential tax through debit note under GSTR 1? |
99 |
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24 |
Telangana |
AAAR-GW-469-2022-TEL |
02-November-2022, AAAR/12/2022 |
1. M/s. Hyderabad Metropolitan Water Supply And Sewerage Board
|
1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.
2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017. |
101 (1) |
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25 |
Telangana |
AAAR-GW-360-2022-TEL |
19-October-2022, AAAR/08/2022 |
1. M/s. Narsimha Reddy & Sons.
|
1) Whether the seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are ‘agricultural produce’ in terms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06-2017.
2) Whether the storage of the seeds in the storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the applicant - job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(e) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06 2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Ret) dated 28-06-2017 or any other entry/entries of the above notifications.
3) Whether the processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the applicant - job worker on job work basis, are exempt from payment of GST in terms of Sl.No.54(c) and (h) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06- 2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (iii) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under or any other entry/entries of the above notifications. |
102 |
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26 |
Telangana |
AAAR-GW-400-2022-TEL |
19-October-2022, AAAR/11/2022 |
1. M/s. Continental Engineering Corporation
|
a) Whether GST is payable on the claim of INR Rs. 2,20,00,000/-for the HGCL share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount.
b) Whether GST is payable on the claim of INR Rs.1,15,80,62,000/- (including interest amount) on account of compensation of additional cost incurred due to delay in issue of drawings and failure of HGCL to handover site on time and refusal to issue the taking over certificate.
c) If the answer to questions (a) and (b) are in affirmative, then under what HSN Code and GST rate the liability is to be discharged by the Appellant, and at what time? |
101 (1) |
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27 |
Telangana |
AAAR-GW-371-2022-TEL |
19-October-2022, AAAR/10/2022 |
1. M/s. Achampet Solar Private Limited
|
1. Whether liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning, qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST?
2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply when liability to pay GST is triggered? |
102 |
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28 |
Telangana |
AAAR-GW-331-2022-TEL |
19-October-2022, AAAR/09/2022 |
1. M/s Ganga Kaveri Seeds Pvt Ltd
|
1. Whether the seeds produced/ procured and processed, packed and sold by the Applicant as seeds for sowing are agricultural produce in terms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06- 2017.
2. Whether the storage of the seeds in the leased storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(e) of the Notification No. 12/2017- Central Tax (Rate)dated 28-06 2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Ret)dated 28-06-2017 or any other entry/entries of the above notifications.
3. Whether the processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(c), (h) of the Notification No. 12/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (ill) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06- 2017 read with the definition of "agricultural produce" thereunderor any other entry/entries of the above notifications.
4. Whether the transport of seeds from the farm lands to storage facility/godown of the applicant, transport of seeds from one storage facility/godown of the applicant to the other storage facility/godown of the applicant, transport of packed seeds from storage facility/godown of the applicant to the distributor and transport of sales-returns, if any, (heading No.9965 or 9967) is exempt from payment of GST in terms of Sl.No. 21(a) of the Notification No. 12/2017- Central Tax (Rate)dated 20-06-2017 or any other entry/entries of the above notifications.
5. In respect of the processes undertaken by the applicant, namely, cleaning, drying, grading, treatment with chemicals and packing (heading No.9986), for himself, whether any 'supply is involved in terms of section 7(a) of the CGST Act, 2017,so as to be taxable |
101 (1) |
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29 |
Uttar Pradesh |
AAAR-GW-432-2022-UP |
14-October-2022, 04/AAAR/14/10/2022 |
1. M/s Coperion Ideal Private Limited
|
Supply of imported goods i.e. component needed for Pneumatic Conveying System made by the appellant to its customers on High Sea sales basis will not be treated as supply of "goods" by vertue of entary 8(b) to the Schedule III of CGST Act, 2017 as amended, with effect from 01.02.2019 Howeever, the supply of "services" in relation thereto, if any, will fall under the purview of "supply" as defined under Section 7 of the CGST Act. |
UP ADRG-01/2022 dated 25.04.2022 |
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30 |
Gujarat |
AAAR-GW-340-2022-GJ |
06-October-2022, GUJ/GAAAR/APPEAL/2022/22 |
1. M/s. Shalby Limited
|
Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees etc.) provided by hospital would be considered as “Composite Supply” and accordingly eligible for exemption under the category “Health Care Services |
(a)(e) |
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31 |
Uttar Pradesh |
AAAR-GW-431-2022-UP |
30-September-2022, UP/AAAR/03/2022 |
1. M/s KRBL Infrastructure Private Limited
|
Accordingly, we hold that the appeal filed by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case. |
Order No-UP ADRG-90/2021 dated 17.12.2021 |
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32 |
Maharashtra |
AAAR-GW-428-2022-MH |
30-September-2022, MAH/AAAR/AM-RM/12/2022-23 |
1. Accurex Biomedical pvt. Ltd.
|
The Maharashtra AAAR has set aside the MAAR Order No. GST-ARA-98/2019-20/B-72 dated 11.10.2021 by holding that both the impugned products, i.e., CRP Test Kit and HbAlc Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %) in terms of the entry at SL No. 180 of the Schedule I to the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 read with entry at SI. No. 125 of the List I appended to the Schedule I to the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017. |
GST-ARA97/ 2019-20/B-91 dated 10.11.2021 |
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33 |
Maharashtra |
AAAR-GW-427-2022-MH |
30-September-2022, MAH/AAAR/AM-RM/11/2022-23 |
1. Parker Hannifin India Pvt. Ltd
|
The Maharashtra AAAR has set aside the impugned Advance Ruling Order No. GST-ARA-109/2019- 20/8-112 dated 15.12.2021 by holding that the impugned product, CNG Dispenser, will be covered by SI. No. 422, Schedule III ofNotification No. 01/2017-Central Tax (Rate) dated 28.06.2017.
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GST-ARA-109/2019-20/B-112 dated 15.12.2021 |
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34 |
Maharashtra |
AAAR-GW-426-2022-MH |
30-September-2022, MAH/AAAR/AM-RM/10/2022-23 |
1. Mahavir Nagar Shiv Shrusti Co-Operative Housing Society Ltd
|
The Maharashtra AAAR do not find any reason to interfere with the Advance Ruling passed by the MAAR vide Order No. GST-ARA-19/2021-22/B-94 dated 10.11.2021 wherein it has been held that the Appellant-society is not eligible to avail ITC of the tax paid on the works contract services received from their appointed contractor in terms of the limitations provided under section 17(5)c) of the CGST Aet, 2017, as they cannot be said to be providing works contract services to their members.
|
GST-ARA-19/2021-22/R-94 dated 10.11.2021 |
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35 |
Gujarat |
AAAR-GW-217-2022-GJ |
27-September-2022, GUJ/GAAAR/APPEAL/2022/21 |
1. M/s Hilti Manufacturing India Pvt. Ltd.
|
1. Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017? 2. Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as ‘zero rated supply’ under Section 16 of the Integrated Goods and Services Tax Act, 2017. |
GUJ/GAAR/R/26/2021 dated 09.07.2021 |
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36 |
Maharashtra |
AAAR-GW-425-2022-MH |
21-September-2022, MAH/AAAR/AM-RM/09/2022-23 |
1. M/s. Jayshankar Gramin and Adivasi Vikas sanstha
|
The appellate, set aside the Ruling passed by the MAAR vide Order No. GST-ARA97/ 2019-20/B-91 dated 10.11.2021, by holding that since the impugned activities undertaken by the Appellant are not construed as supply" in terms of section 7(I)(a) of the CGST Act. 20 I 7, the reimbursement amount paid by the Maharashtra Government to the Appellant for undertaking the activities specified under "One stop Crises Centre Scheme" floated by the Central Government, will not be subject to the levy of GST. Thus, the Appeal filed by the Appellant stands disposed of in above terms. |
GST-ARA-97/2019-20/B-91 dated 10.11.2021 |
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37 |
Gujarat |
AAAR-GW-216-2022-GJ |
15-September-2022, GUJ/GAAAR/APPEAL/2022/20 |
1. M/s Vadilal Industries Ltd.
|
1. Whether the product viz. ‘Paratha’ i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090? 2. Whether the product, namely, ‘Paratha’ i.e. all varieties of Paratha produced by the applicant are chargeable to 5% GST (i.e. 2.5% SGST and 2.5% CGST) under Sl.No. 99A of Schedule-I of Notification No. 01/2017-CT (Rate) and Notification No. 01/2017-IT (Rate) dated 28-6-17? |
GUJ/GAAR/R/20/2021 dated 30.06.2021 |
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38 |
Telangana |
AAAR-GW-468-2022-TEL |
26-August-2022, AAAR/06/2022 |
1. M/s Allied Blenders and Distillers Private Limited
|
Whether the sale of produces Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) – ‘Cattle feed’ undertaken by the applicant is covered under serial no 102 of Notification No. 02/2017 – Central Tax (Rate) dated 28 June 2017 and whether these commodities are exempt from payment of GST? |
101 (1) |
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39 |
Telangana |
AAAR-GW-467-2022-TEL |
26-August-2022, AAAR/07/2022 |
1. M/s. Deccan Transcon Leasing Private Limited
|
Is GST liable to be paid on leasing of Tank Containers taken from a supplier located outside India and the tank containers donot reach India ? |
101 (1) |
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40 |
Gujarat |
AAAR-GW-124-2022-GJ |
26-August-2022, GUJ/GAAAR/APPEAL/2022/18 |
1. M/s Vadilal Industries Ltd
|
Advance Ruling No. and Date : GUJ/GAAR/R/05/2021 dated 20.01.2021
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
"Ques. what would be the classification of 'Flavored Milk' sold under trode name of Power Sip?
Ans: 'Flavoured Milk' is clossifiable under Tariffltem 2202 99 30 of the First schedule of the Customs Tariff Act, 1975 as a "beverage containing milk".
GAAAR : We find that in similar facts of case the Appellate Authority for Advance Ruling, Tamil Nadu, vide its Order in Appeal No. AAAR/16/2021 (AR) dated 30.06.2021 in the case of M/s. Britannia Industries Ltd., held that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
Held: We reject the appeal filed by appellant M/s Vadilal Industries Ltd and uphold the Advance Ruling No. GUJ/GAAR/R/05/2021 dated 20.01.2021 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/05/2021 dated 20.01.2021 |
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41 |
Gujarat |
AAAR-GW-123-2022-GJ |
26-August-2022, GUJ/GAAAR/APPEAL/2022/19 |
1. M/s Adarsh Plant Protect Ltd
|
Advance Ruling No. and Date : GUJ/GAAR/R/25/2021 dated 09.07.2021
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax as:
“The applicant are collecting GST of 12% (6% SGST + 6% CGST) on their items namely Sprayer pumps (manually operated) and stoves and paying the same to the Government. As per their view, the said items are used manually for only agriculture purpose so the rate of tax should be NIL. Please give advance ruling on the same”
Gujarat Authority for Advance Ruling [‘GAAR’] ruled as under –
(1) The product ‘Sprayer pumps’ (manually operated) manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.84248100 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 18% GST (9% SGST + 9% CGST) upto 24.01.2018 and 12% GST (6% SGST + 6% CGST) with effect from 25.01.2018 as per Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017.
(2) The product ‘Stoves’ manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.73218990 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) as per Notification No: 01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.
(3) The aforementioned products of the applicant do not find mention under any of the entries of the exemption notification No.02/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.
GAAAR: The appellant’s product viz. manually hand operated seed dressing, coating and treating drum is covered within the description provided under the HSN Code 8436. The appellant’s product in its use as well as its function is as described under the said HSN code. Therefore, we find that the GAAR has correctly classified the product in question under Chapter Heading 8436 and tariff item 8436 80 90.
Held: We reject the appeal filed by appellant M/s. Adarsh Plant Protect Ltd and uphold the Advance Ruling No. GUJ/GAAR/R/25/2021 dated 09.07.2021 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/25/2021 dated 09.07.2021 |
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42 |
Karnataka |
AAAR-GW-139-2022-KT |
25-August-2022, KAR/AAAR/05/2022 |
1. Sairam Gopalkrishna Bhat
|
Advance Ruling No. and Date : KAR ADRG 3/2022 dated 21/01/2022
Questions before the Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax :
a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?
b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?
c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983?
Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax and Ruling:
a. The income earned from conducting Guest Lectures, amounts to taxable supply of services as per entry No. (ii) of 21 of Notification No. 11/2017-Central Tax (Rate) dated: 28.06.2017.
b. In the absence of the details of the recipient of service, the service in question merits classification under SAC 9983 and attracts GST at the rate of 18%.
c. In the absence of the details of the recipient of service, the service in question merits classification under SAC 9983 and attracts GST at the rate of 18%.
KAAAR: It is evident that this Appellate Authority being a creature of the statute is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of the proviso to Section 100 (2) of the CGST Act is concerned, the crucial words are "not exceeding thirty days". To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase "not exceeding thirty days" wholly otiose. No principle of interpretation would justify such a result. Therefore, we hold that we are not empowered to condone the delay of 27 days beyond the condonable period, in filing this appeal.
Since the appeal cannot be allowed to be presented on account of time limitation, the question of discussing the merits of the issue in appeal does not arise.
Held: We dismiss the appeal filed by the appellant Sri. Sairam Gopalkrishna Bhat, No 401, Dwarkemayee Building, 16th Cross, Jnanabharathi 2nd Block, Nagadevanahalli, Bengaluru 560056, on grounds of time limitation. |
101 |
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43 |
West Bengal |
AAAR-GW-136-2022-WB |
22-August-2022, 02/WBAAAR/APPEAL/2022 |
1. M/s Shiv Flour Mill
|
Advance Ruling No. and Date : 04/WBAAR/2020-21 dated 29.06.2020
Questions before the West Bengal Authority for Advance Ruling [‘WBAAR’], Goods and Service Tax :
(i) Whether the instant composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017?
(ii) What shall be rate of GST on such milling, if it does not fall under entry No. 3A?
which were ruled as:
(1) In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash consideration, as discussed. This composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry serial no. 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 only when the value of goods involved in such composite supply does not exceed 25% of the value of supply.
(2) If the value of goods involved in such composite supply exceeds 25% of the value of supply, the supply shall attract tax @ 5% (CGST @ 2.5% + WBGST @ 2.5%) vide entry serial No. 26 of the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 [corresponding State Tax Notification No. 1135-FT dated 28.06.2017].
WBAAR: The WBAAR, in its advance ruling dated 31.12.2021, has observed that the instant supply is a composite supply. The WBAAR has also observed that the instant composite supply undisputedly fulfils criteria (i) and (ii) in Para 7 above. Now, it has been observed that the value of goods in the instant composite supply is lesser than 25% of the total supply value. So the instant composite supply fulfils all the three criteria for qualifying for exemption under entry no. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 FT dated 28.06.2017) as listed in para 7 above.
Held: We rule that in the instant case the supply of fortified wholemeal flour to the Food & Supplies Department, Government of West Bengal will fall under entry no. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 FT dated 28.06.2017) and exempt from taxation.
The Advance Ruling No. 16/WBAAR/2021-22 dated 31.12.2021is modified to this effect and the Appeal stands disposed of accordingly. |
16/WBAAR/2021-22 |
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44 |
West Bengal |
AAAR-GW-135-2022-WB |
22-August-2022, 01/WBAAAR/APPEAL/2022 |
1. M/s Maa Laxmi Enterprise
|
Advance Ruling No. and Date : 18/WBAAR/2021-22 dated 31.12.2021
Questions before the West Bengal Authority for Advance Ruling [‘WBAAR’], Goods and Service Tax :
(i) Whether the instant composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017?
(ii) What shall be rate of GST on such milling, if it does not fall under entry No. 3A?
West Bengal Authority for Advance Ruling [‘WBAAR’], Goods and Service Tax ruled as:
(1) In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash consideration, as discussed. This composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry serial no. 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 only when the value of goods involved in such composite supply does not exceed 25% of the value of supply.
(2) If the value of goods involved in such composite supply exceeds 25% of the value of supply, the supply shall attract tax @ 5% (CGST @ 2.5% + WBGST @ 2.5%) vide entry serial No. 26 of the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 [corresponding State Tax Notification No. 1135-FT dated 28.06.2017].
WBAAR: The WBAAR, in its advance ruling dated 31.12.2021, has observed that the instant supply is a composite supply. The WBAAR has also observed that the instant composite supply undisputedly fulfils criteria (i) and (ii) in Para 7 above. Now, it has been observed that the value of goods in the instant composite supply is lesser than 25% of the total supply value. So the instant composite supply fulfils all the three criteria for qualifying for exemption under entry no. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 FT dated 28.06.2017) as listed in para 7 above.
Held: We rule that in the instant case the supply of fortified wholemeal flour to the Food & Supplies Department, Government of West Bengal will fall under entry no. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 FT dated 28.06.2017) and exempt from taxation.
The Advance Ruling No. 18/WBAAR/2021-22 dated 31.12.2021is modified to this effect and the Appeal stands disposed of accordingly. |
18/WBAAR/2021-22 |
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45 |
Gujarat |
AAAR-GW-126-2022-GJ |
22-August-2022, GUJ/GAAAR/APPEAL/2022/17 |
1. M/s Gujarat Co-operative Milk Marketing Federation Ltd
|
Advance Ruling No. and Date : GUJ/GAAR/R/04/2021 dated 20.01.2021
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question: What would be the classification of “Flavored Milk”?
Answer : ‘flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk”.
GAAAR: We find that in similar facts of case the Appellate Authority for Advance Ruling, Tamil Nadu, vide its Order in Appeal No. AAAR/16/2021 (AR) dated 30.06.2021 in the case of M/s. Britannia Industries Ltd., held that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
Held: He reject the appeal filed by appellant M/s. Gujarat Co-operative Milk Marketing Federation Ltd and uphold the Advance Ruling No. GUJ/GAAR/R/04/2021 dated 20.01.2021 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/04/2021 dated 20.01.2021 |
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46 |
Gujarat |
AAAR-GW-125-2022-GJ |
22-August-2022, GUJ/GAAAR/APPEAL/2022/16 |
1. M/s D M Net Technologies
|
Advance Ruling No. and Date : GUJ/GAAR/R/75/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST, vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017?
Answer: The applicant is an educational consultant and a professional in the fields of Computer Animation, IT-Infrastructure Management System and Mobile Computing & Application Education, which uses their experience and knowledge in teaching, to help with curriculum development and other issues to Gujarat University and parents face. The applicant designs and handles the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, which undertaken by Gujarat University. The applicant then on the basis of the approved courses, provide training to the students. Further, the applicant also helps to administer the admission and fees collection process. Training given by the applicant as a Private Institutes would not be covered, as such training does not lead to grant of a recognized qualification. Thus, the applicant does not have any specific curriculum and does not conduct any examination or award any qualification/degree. Hence, the applicant does not qualify as educational institution.
We have no hesitation to conclude that the applicant is not at all entitled for exemption in respect of said services provided by the applicant to Gujarat University, under Entry at Sr. No. 66 of the exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Answered in Negative, as discussed above.
GAAAR: We find that the issues mentioned above need to be re-examined at the level of GAAR, in view of the fact that it appears that the principles of natural justice have not been followed.
Held: The case is remanded back to the Gujarat Authority for Advance Ruling (GAAR) to issue necessary ruling after hearing the appellant afresh. |
GUJ/GAAR/R/75/2020 dated 17.09.2020 |
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47 |
Telangana |
AAAR-GW-466-2022-TEL |
16-July-2022, AAAR/04/2022 |
1. M/s. Sri Avantika Contracts (I) Limited
|
1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net?
2. Who is the recipient of service in the instant case?
3. What is the place of supply in respect of the works contract for setting up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives? |
101 (1) |
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48 |
Telangana |
AAAR-GW-465-2022-TEL |
16-July-2022, AAAR/05/2022 |
1. M/s. Medha Servo Drives Private Limited
|
1. Whether supply is classifiable as composite supply of works contract service
2. Whether AMC can be included within the ambit of above composite supply |
101 (1) |
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49 |
Uttar Pradesh |
AAAR-GW-430-2022-UP |
15-July-2022, UP/AAAR/02/2022 |
1. M/s HYT Engineering Company Private Limited.
|
Question-1 Whether the work awarded to the appellant is a composite supply of works contract service.
Answer-1 Yes, it is a composite supply of works contract service.
Question-2 Whether the benefit of Sl No. 3(v)(a) of the Notification No. 11/2017-Central Tax (Rate), as amended vide Notification No. 20/2017-Central Tax (Rate) ia applicable ti the subject works.
Answer-2 They are eligible to take the benefit of Sl No. 3(v)(a) of the Notification No. 11/2017-Central Tax (Rate), as amended vide Notification No. 20/2017-Central Tax (Rate) for the subject work. |
Order No. UP ADRG 92/2022 dated 24.01.2022 |
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50 |
Gujarat |
AAAR-GW-85-2022-GJ |
12-July-2022, GUJ/GAAAR/APPEAL/2022/14 |
1. M/s. Apar Industries Limited
|
Advance Ruling No. and Date : GUJ/GAAR/R/2/2021 dated 20.01.2021
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question: Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
Answer: In view of non-submission of copies of contract/agreement/tender/ technical specifications as mentioned above, by the applicant M/s. Apar Industries ltd., Plot No.189/P1, GIDC Road, Tal. Umbergaon, Valsad, it would not be possible for us to give a decision in the matter for the reasons discussed hereinabove.
GAAAR : We find that the product in question viz. Solar DC Cables supplied for Solar Power Generating System, classified under Chapter 85. forms integral part of Solar Power Generating System is eligible for benefit of entry at Sr.No. 234 appearing under Schedule-I to Notification No.01/2017- Integrated Tax (Rate) dated 28.06.2017 and liable to be taxed @ 5% GST upto 30.09.2021. Thereafter the same will be covered under entry Sr.No. 201A appearing under Schedule-II to the Notification No.01/2017-IT (Rate) dated 28.06.2017 amended vide Notification No. 08/2021-IT (Rate) dated 30.09.2021 and liable to be taxed @ 12% GST w.e.f. 01.10.2021.
Held: We modify the Advance Ruling No. GUJ/GAAR/R/02/2021 dated 20.01.2021 of the Gujarat Authority for Advance Ruling in the case of M/s. Apar Industries Limited and hold that -
(i) The product Solar DC Cables to be used in the manufacture of Solar Power Generating System/ Solar Power Generator is eligible for benefit of Entry at Sr.No. 234 under Schedule-I of Notification No.01/2017- Integrated Tax (Rate) dated 28.06.2017 and liable to be taxed at 5% GST upto 30.09.2021 and thereafter under Entry at Sr.No.201A of Schedule-II of Notification No.01/2017-IT (Rate) dated 28.06.2017 amended vide Notification No. 08/2021-IT (Rate) dated 30.09.2021 and liable to be taxed at 12% GST w.e.f. 01.10.2021. |
GUJ/GAAR/R/02/2021 dared 20.01.2021 |
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51 |
Gujarat |
AAAR-GW-84-2022-GJ |
12-July-2022, GUJ/GAAAR/APPEAL/2022/15 |
1. M/s. Apar Industries Limited
|
Advance Ruling No. and Date : GUJ/GAAR/R/2/2021 dated 20.01.2021
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question: Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
Answer: In view of non-submission of copies of contract/agreement/tender as mentioned above, by the applicant M/s. Apar Industries ltd., Plot No.189/P1, GIDC Road, Tal. Umbergaon, Valsad, it would not be possible for us to give a decision in the matter for the reasons discussed hereinabove.
GAAAR: We find that the product in question viz. Solar LT/HT XLPE Cables supplied for Solar Power Generating System, classified under Chapter 85, forms integral part of Solar Power Generating System is eligible for benefit of entry at Sr.No. 234 appearing under Schedule-I to Notification No.01/2017- Integrated Tax (Rate) dated 28.06.2017 and liable to be taxed @ 5% GST upto 30.09.2021. Thereafter the same will be covered under entry Sr.No. 201A appearing under Schedule-II to the Notification No.01/2017-IT (Rate) dated 28.06.2017 amended vide Notification No. 08/2021-IT (Rate) dated 30.09.2021 and liable to be taxed @12% GST w.e.f. 01.10.2021.
Held: We modify the Advance Ruling No. GUJ/GAAR/R/03/2021 dated 20.01.2021 of the Gujarat Authority for Advance Ruling in the case of M/s. Apar Industries Limited and hold that -
(i) The product Solar HT/LT XLPE Cables to be used in the manufacture of Solar Power Generating System/ Solar Power Generator is eligible for benefit of Entry at Sr.No. 234 under Schedule-I of Notification No.01/2017- Integrated Tax (Rate) dated 28.06.2017 and liable to be taxed at 5% GST upto 30.09.2021 and thereafter under Entry at Sr.No.201A of Schedule-II of Notification No.01/20I7-IT (Rate) dated 28.06.2017 amended vide Notification No. 08/2021-IT (Rate) dated 30.09.2021 and liable to be taxed at 12% GST w.e.f. 01.10.2021. |
GUJ/GAAR/R/03 12021 dated 20.0 I .202 I |
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52 |
Gujarat |
AAAR-GW-83-2022-GJ |
12-July-2022, GUJ/GAAAR/APPEAL/2022/13 |
1. M/s. Girivarya Non Woven Fabric Pvt Ltd
|
Advance Ruling No. and Date : GUJ/GAAR/R/73/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?
Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, as discussed herein above, are as below:
Sl. No.
|
Period
|
Rate of CGST
|
Rate of SGST
|
Total rate of GST
|
1
|
01.07.2017 to30.09.2019
|
9%
|
9%
|
18%
|
2
|
01.10.2019 to31.12.2019
|
6%
|
6%
|
12%
|
3
|
01.01.2020 totill date
|
9%
|
9%
|
18%
|
Question.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?
Ans. Negative in view of the above discussion.
GAAAR: We find that the product in question viz. Polypropylene Non-woven bags merits classification under Chapter Heading 3923 of the HSN/Customs Tariff Act, 1975.
Held: We reject the appeal filed by appellant M/s Girivarya Non Woven Fabric Pvt Ltd, and uphold the Advance Ruling No. GUJ/GAAR/R/73/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/73/2020 dated 17 .09.2020 |
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53 |
Gujarat |
AAAR-GW-82-2022-GJ |
12-July-2022, GUJ/GAAAR/APPEAL/2022/12 |
1. M/s. Max Non Woven Pvt Ltd
|
Advance Ruling No. and Date : GUJ/GAAR/R/62/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?
Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, as discussed herein above, are as below:
Sl. No.
|
Period
|
Rate of CGST
|
Rate of SGST
|
Total rate of GST
|
1
|
01.07.2017 to30.09.2019
|
9%
|
9%
|
18%
|
2
|
01.10.2019 to31.12.2019
|
6%
|
6%
|
12%
|
3
|
01.01.2020 totill date
|
9%
|
9%
|
18%
|
Question.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?
Ans. Negative in view of the above discussion.
GAAAR: We find that the product in question viz. Polypropylene Non-woven bags merits classification under Chapter Heading 3923 of the HSN/Customs Tariff Act, 1975.
Held: We reject the appeal filed by appellant M/s Max Non Woven Pvt Ltd and uphold the Advance Ruling No. GUJ/GAAR/R/62/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/62/2020 dated 17.09.2020 |
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54 |
Gujarat |
AAAR-GW-81-2022-GJ |
12-July-2022, GUJ/GAAAR/APPEAL/2022/10 |
1. M/s. Karam Green Bags
|
Advance Ruling No. and Date : GUJ/GAAR/R/63/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?
Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, as discussed herein above, are as below:
Sl. No.
|
Period
|
Rate of CGST
|
Rate of SGST
|
Total rate of GST
|
1
|
01.07.2017 to30.09.2019
|
9%
|
9%
|
18%
|
2
|
01.10.2019 to31.12.2019
|
6%
|
6%
|
12%
|
3
|
01.01.2020 totill date
|
9%
|
9%
|
18%
|
Question.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?
Ans. Negative in view of the above discussion.
GAAAR: We find that the product in question viz. Polypropylene Non-woven bags merits classification under Chapter Heading 3923 of the HSN/Customs Tariff Act, 1975.
Held: We reject the appeal filed by appellant M/s Karam Green Bags and uphold the Advance Ruling No. GUJ/GAAR/R/63/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/63/2020 dated 17.09.2020 |
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55 |
Gujarat |
AAAR-GW-80-2022-GJ |
12-July-2022, GUJ/GAAAR/APPEAL/2022/11 |
1. M/s. Rotex Fabric Pvt Ltd
|
Advance Ruling No. and Date : GUJ/GAAR/R/84/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:
Question.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?
Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, as discussed herein above, are as below:
Sl. No.
|
Period
|
Rate of CGST
|
Rate of SGST
|
Total rate of GST
|
1
|
01.07.2017 to30.09.2019
|
9%
|
9%
|
18%
|
2
|
01.10.2019 to31.12.2019
|
6%
|
6%
|
12%
|
3
|
01.01.2020 totill date
|
9%
|
9%
|
18%
|
Question.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?
Ans. Negative in view of the above discussion.
GAAAR: We find that the product in question viz. Polypropylene Non-woven bags merits classification under Chapter Heading 3923 of the HSN/Customs Tariff Act, 1975.
Held: We reject the appeal filed by appellant M/s Rotex Fabric Pvt Ltd and uphold the Advance Ruling No. GUJ/GAAR/R/84/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling. |
GUJ/GAAR/R/84 12020 dated 17.09.2020 |
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56 |
Karnataka |
AAAR-GW-52-2022-KT |
06-July-2022, KAR/AAAR/04/2022 |
1. Teamlease Education Foundation
|
Advance Ruling No. and Date : KAR ADRG 7/2022 dated 08/03/2022
Questions before the Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax :
a. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST?
b. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of medical and accident insurance obtained for the benefit of trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?
Karnataka Authority for Advance Ruling [‘KAAR’] has passed the following ruling:
1. The Applicant does not qualify to be a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to Trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is chargeable to GST.
2. The Applicant does not qualify to be a pure agent of the Industry partner to the extent of reimbursement received against cost of medical and accident insurance obtained for the benefit of Trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is chargeable to GST.
KAAAR: Merely because the agreement with the Company states that the stipend amount will be utilized for payment to the trainees and the invoice shows the stipend amount separately, it does not mean that the Appellant is a pure agent and is absolved of his liability. Therefore, while agreeing with the ruling given by the lower Authority that the Appellant does not qualify to be a pure agent of the industry partner to the extent of reimbursement received towards stipend paid to the trainees, we disagree with the reasoning given by the lower Authority to reach this conclusion. We accordingly set aside the reasoning and hold that for the reasons set forth in our discussions in the aforesaid paras, the Appellant fails to qualify as a pure agent with regard to the payment of stipend to the trainees which is reimbursed by the Company.
Held: We uphold the order No. KAR ADRG 07/2022 dated 8th March 2022 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Teamlease Education Foundation, stands dismissed on all accounts. |
101 |
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57 |
Karnataka |
AAAR-GW-51-2022-KT |
06-July-2022, KAR/AAAR/03/2022 |
1. Bharatiya Reserve Bank Note Mudran Pvt Ltd.
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Advance Ruling No. and Date : KAR ADRG 6/2022 dated 08/03/2022
Questions before the Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax and Ruling:
1. “Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies?”
Ans : This question is not covered under the issues referred to in Section 97 (2) of the CGST Act 2017, in respect which an applicant can seek advance ruling and hence this authority refrains from giving any ruling in this regard.
2. Whether the method followed by the applicant in connection with claiming of Input Tax Credit is in accordance with the provisions of law?
Ans : The impugned question is not covered under Section 97(2) of the CGST Act 2017, which specifies the issues on which the advance ruling can be sought by the applicant and hence this authority refrains from giving any ruling.
3. Turnover of which financial year to be considered in Rule 42 of the CGST Rules, 2017 while calculating ineligible ITC for the invoices which were accounted in the books of accounts in the FY 2019-20, however ITC was claimed during April to September of FY 2020-21 as per section 16(4) of the CGST Act, 2017 ?
Ans : The impugned question is not covered under Section 97(2) of the CGST Act 2017, and hence this authority refrains from giving any ruling.
KAAAR : We are constrained to observe that the lower Authority has not followed the procedure laid down in Section 98 in this case. In terms of Section 98(2), the lower Authority has to examine after hearing the applicant, whether the application for advance ruling can be admitted or rejected. If the application is rejected, an order must be passed under Section 98(2) citing the reasons for such rejection. The order passed under Section 98(2) rejecting the application is not appealable before the Appellate Authority in terms of Section 100 of the CGST Act. If the application for advance ruling is admitted, then a ruling must be passed in terms of Section 98(4) of the CGST Act. A ruling given under Section 98(4) alone is appealable before the Appellate Authority in terms of Section 100 of the said Act. In this case, we find that the lower Authority has passed an order under Section 98(4) of the Act which means that the application has been admitted. However, having admitted the application in terms of Section 98(2) and recording the same in para 4 of the impugned order, the lower Authority has taken a contrary stand in the findings and failed to pass a ruling on all the questions raised in the application.
This displays a lack of application of mind on the part of the lower Authority and defeats the very purpose for which the Authority has been constituted. We also observe that in-spite of giving a finding that no ruling can be given on the questions asked by the applicant, the lower Authority has gone ahead to discuss the issues on merits and then has finally concluded that no ruling can be given. This is an unacceptable approach and the lower Authority would do well to take note and abide by the judicial principles when dealing with applications for advance ruling.
Held: We modify the order No. KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows:
The question “Whether ITC can be claimed on common services which arc utilized for both taxable as well as exempted supplies?” is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGST Act.
We uphold the findings of the Authority for Advance Ruling with respect to questions 2 and 3 of their application and hold that they are not questions on which an advance ruling can be given.
The appeal filed by the Appellant, M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd, is disposed off on the above terms. |
101 |
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58 |
Maharashtra |
AAAR-GW-31-2022-MH |
23-June-2022, MAH/AAAR/AM-RM/08/2022-23 |
1. M/s. Dubai Chamber of Commerce Industry
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Advance Ruling No. and Date : GST-ARA-35/2019-20/B-14 dated 24.05.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question A):-Whether activities performed by ‘DCCI LO’ shall be treated as supply under GST law?
Answer:- Answered in the affirmative.
Question B):- Whether ‘DCCI LO’ is required to obtain GST registration?
Answer:- Answered in the affirmative.
Question C):- Whether ‘DCCI LO’ is liable to pay GST?
Answer:- Answered in the affirmative.
Maharastra AAAR: The activities undertaken by the Appellant at the behest of their Dubai Head Office will clearly constitute supply in terms of Section 7(1)(a) of the CGST Act. 2017 as all the prerequisites of the supply provided under Section 7(1)(a) of the CGST Act, 2017 are being satisfied by the activities undertaken by the Appellant at the behest of their Dubai Head Office.
Held: We, hereby, modify the Ruling passed by the MAAR vide Order No. GST-ARA-35/2019-20/B-14 dated 24.05.2021, by holding that the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of “Supply” in terms of Section 7(1 )(a) of the CGST Act, 2017, and are required to take GST registration, and discharge their IGST liability, if any, on the amount received from their Dubai Head Office. Thus, the Appeal filed by the Appellant is not maintainable, and hence. hereby, dismissed. |
101 |
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59 |
Odisha |
AAAR-GW-373-2022-OD |
21-June-2022, 01/ODISHA-AAAR/Appeal/2022-23 |
1. M/s Indian Oil Corporation Limited
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(i) Whether sending of inputs (Naphtha, DM water, Power, Cooling water, service water and instrument air) by the Appellant to M/s. Praxair India Private Limited and receiving back of industrial gases (Hydrogen gas, Nitrogen gas and HP steam) under the lease agreement will fall under 'job work' in terms of section 2(68) of Central Goods and Service Tax Act, 2017 (CGST Act) and Odisha Goods and Service Tax Act, 2017 (OGST Act)? (ii) Whether all the payments under the lease agreement will attract GST as applicable to job Work? |
03/ODISHA-AAR/2021-22 dated 15.12.2021 |
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60 |
Telangana |
AAAR-GW-79-2022-TEL |
21-June-2022, AAAR/02/2022 |
1. M/s. Medha Servo Drives Private Limited
|
Advance Ruling No. and Date : 17/2021 dated, 04.09.2021
Questions before the Telangana Authority for Advance Ruling [‘TSAAR’], Goods and Service Tax: The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they have entered into contract with south central railway for design, supply, installing, testing & commissioning of train collision avoidance system in locomotives. That as per the agreement they have to supply multiple items and provide services including annual maintenance services with the service code 9954.
The applicant is desirous of ascertaining whether their supplies made for the above purchase order amounts to composite supply and the rate of tax on the same.
1. HSN/SAC classification?
2. GST rate applicable?
Telangana Authority for Advance Ruling [‘TSAAR’], has passed the following order:
1. HSN/SAC classification? - HSN is ‘8530’
2.GST rate applicable? - 9% on CGST & SGST respectively.
TSAAAR: There are two or more individual supplies, supplied in conjunction with each other by a taxable person for a single price, which does not constitute a composite supply. Thereby, the supply satisfies all the pre-requisites to be termed as a “Mixed Supply”.
Held: The Supply provided by M/s Medha Servo Drives Private Limited (Appellant) to M/s Integral Coach Factory, Chennai is a mixed supply. Therefore the order passed by the Advance Ruling Authority is being upheld on this issue. |
AAAR/02/2022, Dated: 21.06.2022 |
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61 |
Maharashtra |
AAAR-GW-356-2022-MH |
02-June-2022, MAH/AAAR/AM-RM/07/2022-23 |
1. M/s. N B PATIL
|
Advance Ruling No. and Date : GST-ARA-108/2019-20/B-115 dated 22.12.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question No.1 Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agriculture Produce' and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?
Answer:- Dried and Polished Turmeric as in the instant case, is not covered under the definition of 'Agriculture Produce' and is not exempted from GST. The HSN code of the impugned product is 0910 30 20 and the rate of GST is 5% (2.5% each of CGST and SGST)
Question No.2 Whether services rendered by Applicant as a Commission Agent in APMC, Sangli are liable to GST in terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017?
Answer:- The impugned services rendered by the applicant are taxable under GST and not exempt terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017
Question No.3 Whether the applicants required to be registered under the CGST Act, 2017 for his activities specified under Annexure-l? If yes, under which section of the GST Act, he is required to be registered?
Answer:- The applicant is required to be registered under the relevant provisions of the CGST Act, 2017 for his impugned activities.
AAAR Maharastra: “agricultural produce” definition contains the expansion term “any” before the term “produce”, which clearly imparts a very wide connotation to the term “agricultural produce” under the GST law. The only constraint for any produce, to qualify for the “agricultural produce”, is that, either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.
Held: We set aside the impugned Advance Ruling Order No.GST-ARA-108/2019-20/B-115 dated 22.12.2021 issued by the Maharashtra Authority for Advance Ruling, and answer the questions raised by the Appellant as under:-
(i) The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’. The HSN code of Turmeric is 0910 30 20 and the applicable rate of GST is 5% (CGST @ 2.5%+ SGST@ 2.5%). However, the first supply of Turmeric (Turmeric in Whole form -not in powder form) by farmers, being supply by non-taxable person in Agricultural Produce and Marketing Committee, is not liable to GST by virtue of provisions of section 23 (1) (b) and 2 (107) of the CGST Act, 2017.
(ii) Services rendered by the Appellant as a Commission Agent in APMC, Sangli, are not liable to GST in terms of SI. 54 Heading 9986 of Notification No. 12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017.
(iii) The Appellant is required to be registered in terms of Section 22(1) of the CGST Act, 2017. |
101 |
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62 |
Punjab |
AAAR-GW-86-2022-PJ |
01-June-2022, 01/AAAR/CGST/KPH/2022 |
1. M/s K.P.H. Dream cricket Private Limited
|
Advance Ruling No. and Date : AAR/GST/PB/002 DATED 20.08.2018
Questions before the Punjab Authority for Advance Ruling [‘PBAAR’], Goods and Service Tax and Ruling passed as:
1. Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets?
2. Whether the applicant is eligible to claim Input Tax Credit (for short “ITC”) in respect of complimentary tickets?
PBAAR pronounced the following Advance Ruling under section 98(4) of the CGST Act, 2017 and section 98(4) of the Punjab GST Act, 2017 to the question raised by the applicant:
The activity of the applicant of providing complementary tickets free of charge to some persons would be considered supply of service as per provisions of both Section 7(1)(a) and 7(1)(d) and would therefore be leviable to tax as per provisions of Section 9 of the CGST Act, 2017 and the parallel Section 9 in the Punjab GST Act, 2017. Since all tickets supplied by the applicant including complementary tickets would be taxable, the applicant would clearly be eligible for claim of Input Tax Credit as per the provisions of Section 16 of the CGST Act, 2017.
Punjab AAAR: Where the output supply is either not taxable that is exempt or has been used or deployed for non-business purpose the Act does not provide for availment of ITC in relation to such supply. Since the appellant itself has argued that the activity does fall within the domain of supply it consequently follows that it shall be treated as a non-taxable supply under the Act. The expression “exempt supply” as defined under the Act means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply. So, the activity of providing complimentary tickets is an exempt supply, and therefore there shall be no availment of ITC in relation to same in accordance with sub-section (2) of section 17 of the Act.
Held: The question raised by the appellant are decided in the following manner:
a) Activity of providing free complimentary tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a distinct person the same shall fall within the ambit of supply on account of Schedule I of the Act and the appellant would be liable to pay tax on the same;
b) The appellant would not be eligible to avail input tax credit in relation to such activity. But, where such activity or transaction is treated as supply on account of being provided by the appellant to a related person or a distinct person the appellant would be entitled to avail input tax credit for the same. |
AAR/GST/PB/002 dated 20.08.2018 |
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63 |
Telangana |
AAAR-GW-464-2022-TEL |
30-May-2022, AAAR/01/2022 |
1. M/s Time Education Kolkata Private Limited
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1. Whether the services supplied by the applicant can be termed as the supply of space for advertisement in print media?
2. If yes, GST@5% can be charged on the invoices raised to the customers?
3. Any consequential questions that may arise during the hearing. |
101 (1) |
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64 |
Uttar Pradesh |
AAAR-GW-23-2022-UP |
23-May-2022, UP_AAAR_01/2022 |
1. M/s Deputy Commissioner
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Advance Ruling No. and Date : Order No. UP ADRG 84/2021 dated 18.10.2021
Questions before the Uttar Pradesh Authority for Advance Ruling [‘UPAAR’], Goods and Service Tax which unanimously ruled as under :
Question (i) In the above transaction, whether the extra packs of Cigarettes would again be leviable to GST?
Answer :- Answered in the negative in view of the discussions made above.
Question (ii):- If yes, the taxable value which can be attributed to such extra packs of Cigarettes for levy of GST?
Answer :- Not answered in view of answer to Question No. 1 above.
Question (iii):- Whether extra packs of Cigarettes would be considered as exempt supplies or free samples and hence attract the provisions of Section 17 (2) of the UPGST Act, 2017 read with Rule 42 of the UPGST Rules, 2017 or clause (h) of Section 17 (5) of the UPGST Act, 2017?
Answer :- The extra packs of cigarettes will not be considered as exempt supplies or free samples and hence the provisions of 17(2) of the UPGST Act, 2017 read with Rule 42 of the UPGST Rules, 2017 or clause (h) of Section 17 (5) of the UPGST Act, 2017 will not be applicable.
UPAAAR: We are of the opinion that the application for advance ruling can only be rejected if the issue raised in the application has already been pending or decided in any proceedings in the case of an applicant under any of the provisions of the Act. However; here we observe that though the Appellant has informed that there are several alerts issued against the said firm by department and that they have indulged in claiming refund of accumulated ITC obtained through fraudulent means and many search operations have been conducted against the party, but, nowhere it has been objected by the Appellant that the questions raised in the advance ruling application of the respondent is already pending or decided in any proceedings in the case of an applicant under any of the provisions of the Act. Accordingly, we are of the opinion that the Advance Ruling Authority has righty admitted and decided the application for advance ruling filed by the respondent.
Held: we hold that the ORDER No. UP/ADRG 84/2021 dated 18.10.2021 issued by the Authority for Advance Ruling, Uttar Pradesh is proper and needs no interference.
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UP_ADGR_84_2021 dated 18.10.2021 |
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65 |
Delhi |
AAAR-GW-21-2022-DL |
23-May-2022, No./01/DAAAR/ 2022-23 |
1. M/s Indian Institute of Corporate Affairs
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Advance Ruling No. and Date : AAR NO. 08/DAAR/2018, Dated 28.06.2019
Questions before the Delhi Authority for Advance Ruling [‘DAAR’], Goods and Service Tax which were ruled as:
Question No. 1: Whether Goods and Services Tax Shall be leviable /chargeable on the transaction / agreement as per provisions of Central Goods and Service Tax Act, 2017.
Answer: The amount received by the applicant from AICL is not in the nature of grant-in-aid and is covered in the definition of "consideration" for the supply of goods or services under Section 2(31) of the CGST Act, 2017 in respect of the MoU dated 16.01.2017. Hence, they are liable to pay GST under Section 9(1) of the CGST Act, 2017.
Question No. 2: If the answer to above question is Yes, Whether the transaction can be exempted in whole or in parts, referring to specific provisions enumerated in exemption notification.
Answer: The said supply of goods or services are not exempted from the payment of GST under S. No. 1 or 5. No. 76 the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017, and parallel notification under SGST and IGST. Hence, the applicant is liable to pay GST on the supply of goods or services under the MoU dated 16.01.2017 entered by them with AICL.
DAAR: The Hon'ble Supreme Court in the light of the advancement of communication technology(fax, email, video conferencing, etc.) has emphasized the need to file appeal within the stipulated period and has held that the vintage case laws would not be applicable to condone the delay. The Hon'ble Supreme Court in the case of Office of the Chief Post Master General & Ors Vs. Living Media India Limited (2012) 3 SCC 563, Order dated 8.1.2021 in SLP(Criminal) Diary No 24676/2020, Order dated 8.1.2021 in SLP(Criminal) Diary No 24723/2020, Order dated 1.2.2021 in SLP(Criminal) Diary No 24862/2020, Order dated 22.2.2021 in SLP(Criminal) Diary No 24211/2020, Order dated 22.02.2021. in SLP(Criminal) Diary No 14091/2020, etc. refused to condone the delay.
Be that as it may, the Appellate Authority is not a “Court” and hence the power to condone beyond the prescribed period does not arise.
Furthermore, the provisions of Limitation Act, 1963 does not apply to the appeal proceedings before the appellate authority.
Since the appeal cannot be allowed to proceed on account of time limitation, the question of discussing the merits of the issue in appeal does not arise.
In the conspectus of the facts and circumstance of the case, we are of the considered view that we are not empowered to condone the delay in filing this appeal. In view of the above we pass the following order.
Held: We dismiss the appeal filed by the Appellant i.e. M/s Indian Institute of Corporate Affairs, B-Wing, 2nd Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road New Delhi on grounds of time limitation.
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Order No./08/DAAR/2018 dated 28.06.2019 |
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66 |
Delhi |
AAAR-GW-20-1970-DL |
23-May-2022, No./03/DAAAR/ 2022-23 |
1. M/s Rod Retail Private Limited
|
Advance Ruling No. and Date : AAR NO. 01/DAAR/2018, Dated 27.03.2018
Questions before the Delhi Authority for Advance Ruling [‘DAAR’], Goods and Service Tax :
Whether the supply of sunglasses from the retail outlet of the applicant at Terminal 3, IGI Airport (International Departure), New Delhi, to outbound international passengers against the international boarding pass is liable to SGST under the DGST Act, 2017 and CGST under the CGST Act, 2017 or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(5) of the IGST Act, 2017?
Delhi Authority for Advance Ruling [‘DAAR’], Goods and Service Tax ruled as:
It is held that the supply of goods to the International passengers going abroad by the applicant from their retail outlet situated in the Security Hold Area of the Terminal-3 of IGI Airport, New Delhi may be taking place beyond Customs Frontiers of India as defined under Section 2(4) of the IGST Act, 2017. However, the said outlet is not outside India, as claimed by the applicant but the same is within the territory of India as defined under Section 2(56) of the CGST Act, 2017 and Section 2(27) of the Customs Act, 1962 and hence the applicant is not taking goods out of India and hence their supply cannot be called “export” under Section 2(5) of the IGST Act, 2017 or “zero rated supply” under Section 2(23) and Section 16(1) of the IGST Act, 2017. Accordingly, the applicant is required to pay GST at the applicable rates.
DAAAR: We hold that transactions i.e. supply of goods to outbound international travellers fall within the definition of “taxable territory” and when read in conjunction with section 7 of the CGST Act, 2017 forms “supply” and attracts the applicable GST on the date of supply of the goods. We hold it accordingly.
In the light of the findings of ours read with the judgment Al Cuisines Private Limited(supra) relied upon by us, we are of the considered view that the Ruling challenged before us by way of an appeal is legally tenable in the eyes of law and no infirmity has crept in the findings and merits being upheld and we do so.
Held: The appeal, being devoid of merits, is dismissed. |
Order No./01/DAAR/2018 dated 27.03.2018 |
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67 |
Delhi |
AAAR-GW-1014-2022-DL |
23-May-2022, No./02/DAAAR/ 2022-23 |
1. M/s Deepak Co
|
Advance Ruling No. and Date : AAR NO. 01/DAAR/2018, Dated 27.03.2018
Questions before the Delhi Authority for Advance Ruling [‘DAAR’], Goods and Service Tax :
A. What is the applicable rate of tax on the activity of applicant of supplying food/beverages, in each of the cases mentioned above in light of the amendment made in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.2017; amendment made in Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide Notification No. 48/2017 Integrated Tax (Rate) dated 14.11.17; amendment made in Notification No. 11/2017 - State Tax (Rate) dated 30.06.2017 vide Notification No. 46/2017 - State Tax (Rate) dated 28.11.17 in the NCT of Delhi?
B. What is the applicable rate of tax on supply of newspaper as elaborated in the cases mentioned above?
The Appellate Authority for Advance Ruling passed the following order:
23. In the case of supply of food and beverages (cooked/MRP/packed), at defined menu and tariff, by the applicant to IRCTC/passengers on behalf of IRCTC, on board the Rajdhani/Duronto Express trains, the service charges are covered under Service Code (Tariff) 996335 in Group 99633 of heading 9963 of Annexure/Scheme of Classification of Services as “catering services in train”. The same are covered under S. No. 7 (ix) of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.17 and parallel Notifications of IGST and Delhi GST. A train is a mode of transport and hence cannot be called as a restaurant, eating joint, mess or canteen etc. and hence catering services provided on-board a train are not covered under S. No. 7 (i) of the said Notifications as claimed by the applicant. The supply of goods i.e. food, bottled water etc. shall be charged to GST on value of goods (excluding the service charges) at applicable rates as pure supply of goods, as the same have no element of service. The supply of newspaper is separately invoiced and hence it shall be at 'Nil” GST under S. No. 120 of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and parallel Notifications of IGST and Delhi GST.
24. In the case of supply of food and beverages (cooked/MRP/packed) on board the Mail/express trains by the applicant directly to the passengers as per the menu/rates fixed by IRCTC/Railways does not have any element of service and hence the same shall be considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates. The benefit of S. No. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.2017; amendment made in Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide Notification No. 48/2017 -Central Tax (Rate) dated 14.11.17; amendment made in Notification No. 11/2017 - State Tax (Rate) dated 30.06.2017 vide Notification No. 46/2017 - State Tax (Rate) dated 28.11.17 are not admissible to the applicant.
25. The supply of food and beverages (cooked/MRP/packed) by the applicant to the passengers/general public at the rates fixed by the Indian Railways/IRCTC at food stalls at Railway platforms does not have any element of service and hence the same shall be considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates. The mere heating/cooling of beverages or similar other services are incidental and minimal required to supply of goods and such supply cannot be called composite supply. The benefit of S. No. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.2017; amendment made in Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide Notification No. 48/2017-Central Tax (Rate) dated 14.11.17; amendment made in Notification No. 11/2017 -State Tax (Rate) dated 30.06.2017 vide Notification No. 46/2017 - State Tax (Rate) dated 28.11.17 are not admissible to the applicant.
26. For the supply of food (Cooked/MRP/Packed) in food plaza, the relevant document pertaining to details of items supplied, pricing detains, extent of services provided are not submitted. Hence, no ruling can be given in respect of supply from Food Plaza on the Railway Platform.
DAAAR: We specifically decline to give any ruling on the retrospective or prospective effect of this Order as the same was not before the Authority on Advance Ruling.
Held: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC.
2. In respect of supply of newspapers, the same are exempted under relevant notifications of CGST, 2017 SGST, 2017 and IGST Act, 2017. |
Order No./02/DAAR/2018 dated 28.03.2018 |
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68 |
Gujarat |
AAAR-GW-334-2022-GJ |
23-May-2022, GUJ/GAAAR/APPEAL/2022/09 |
1. M/s. Baroda Medicare Private Limited
|
Advance Ruling No. and Date : GUJ/GAAR/R/106/2020 dated 30.12.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
(i) Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room rent, other services to the in-patients, is part of composite supply of health care treatment; and hence not taxable under CGST / SGST ?
(ii) Whether the supply of Occupational Health Check-up (OHC) service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST / SGST?
The GAAR, vide Advance Ruling No. GUJ/GAAR/R/106/2020 dated 30.12.2020 has ruled as follows –
(i) The supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through their hospital in-house pharmacy used in the course of providing health care services as well as supply of food and room on rent to in-patients admitted to the hospital for diagnosis or medical treatment or procedures is a composite supply of In-Patient Healthcare Service. Supply of in-patient health care services by the applicant hospital as defined in Para 2(zg) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, is exempted from CGST as per Sl. No. 74 of the above Notification.
(ii) The applicant will be liable to pay GST @ 18% (CGST @9% + SGST 9%) on the payment received directly from the business entity for health services provided to employees of the business entities in relation to Occupational Health Check-up (OHC) or preventive care along with ambulance facility and allied medical services under “Human health and social care services” in terms of S. No. 31 of the Table of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.
AAAR Gujarat: The definition of Health Care Service is similar in GST regime as compared to Finance Act, 1994. We find that the GAAR failed to appreciate the same.
Held: We modify the Advance Ruling No. GUJ/GAAR/R/106/2020 dated 30.12.2020 of the Gujarat Authority for Advance Ruling in the case of M/s. Baroda Medicare Pvt Ltd, Sunshine Global Hospital with respect to Question No. 2 and hold that supply of Occupation Health Checkup Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals to be treated as Health Care Service and exempted under GST in terms of Entry at Sr.No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended.
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GUJ/GAAR/R/106/2020 dated 30.12.2020 |
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69 |
Gujarat |
AAAR-GW-289-2022-GJ |
12-May-2022, GUJ/GAAAR/APPEAL/2022/08 |
1. M/s. State Examination Board
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Advance Ruling No. and Date : GUJ/GAAR/R/105/2020 dated 05.11.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr. No. 66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?
The GAAR, vide Advance Ruling No. GUJ/GAAR/R/105/2020 dated 05.11.2020, ruled as under:
(i) The applicant is eligible to claim exemption benefit under Sr.No.5 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017(as 4 amended from time to time), in respect of services supplied for the exams mentioned at Sr.No.9 to 15 of the list of exams (mentioned at para-5 above). However, no such exemption is available in respect of services supplied for the exams mentioned at Sr.No.1 to 8 and 16 to 23 of the list (mentioned at para-5 above) for the reasons discussed hereinabove.
(ii) The applicant is not eligible to claim exemption benefit under Sr.No.66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time), for the reasons discussed hereinabove.
AAAR Gujarat: Appellant failed to submit the details of specific curriculum for the Diploma in Home Science and GCC Type Steno. The appellant has not submitted any documents revealing the fact that qualification of these courses are recognised by any law for the time being in force. Primary and secondary schools education or education at higher secondary schools or colleges are always recognised by the law. These education programme i.e. Diploma in Home Science and GCC Type Steno, not being recognised by any law, cannot, by any stretch of imagination be considered as functions entrusted to a Panchayat under article 243G of the Constitution.
Held: we modify the Advance Ruling No. GUJ/GAAR/R/105/2020 dated 05.11.2020 of the Gujarat Authority for Advance Ruling in the case of M/s. State Examination Board, and hold that – (i) The appellant is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the list of exams (mentioned at para-26 above). (ii) The appellant is not eligible to claim exemption benefit under Sl.No.5 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017(as amended from time to time), in respect of services supplied for the exams mentioned at Sr.No. 13 and 14 of the list of exams (mentioned at para-26 above) for the reasons discussed hereinabove. In addition, the appellant is also not eligible to claim exemption benefit either under Sl. No. 5 or Sl. No. 66 (a) & (aa) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 15 of the list of exams (mentioned at para-26 above) for the reasons discussed hereinabove. |
GUJ/GAAR/R/105/2020 dated 05.11.2020 |
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70 |
Gujarat |
AAAR-GW-291-2022-GJ |
09-May-2022, GUJ/GAAAR/APPEAL/2022/06 |
1. M/s. Swan LNG Pvt. Ltd.
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Advance Ruling No. and Date : GUJ/GAAR/R/46/2020 dated 30.07.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
(1) Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?
(2) Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?
The Gujarat Advance Ruling Authority has answered the questions raised by applicant, as under:
Answer to Question 1: The LNG jetties proposed to be built by the applicant are not covered within the expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017.
Answer to Question 2: The applicant cannot avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties in terms of Section 16 read with Section 17 of the CGST Act, 2017 read with GGST Act, 2017.
AAAR Gujarat: We find that the LNG Jetties being built by the appellant are not in the nature of ‘plant and machinery’ being foundation for equipment, apparatus, machinery for re-gasification to be installed thereon. Therefore input tax credit on inputs, input services and capital goods for the purpose of building these LNG Jetties are not admissible.
Held: We reject the appeal filed by M/s. Swan LNG Pvt. Ltd., and confirm the Advance Ruling No. GUJ/GAAR/R/46/2020 dated 30.07.2020 by holding that (1) LNG Jetties being built by the appellant are not covered within the expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it in terms of Section 17 of the CGST Act, 2017 and (2) the appellant cannot avail input tax credit of GST paid on inputs, input services and capital goods procured for the purpose of building the LNG Jetties in terms of Section 16 of the CGST Act, 2017. |
GUJ/GAAR/R/46/2020 dated 30.07.2020 |
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71 |
Gujarat |
AAAR-GW-290-2022-GJ |
09-May-2022, GUJ/GAAAR/APPEAL/2022/07 |
1. M/s. Gujarat Industrial Development Corporation
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Advance Ruling No. and Date : GUJ/GAAR/R/88/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
“Whether various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017?”
The GAAR ruled as follows:-
The various activities carried out by the Applicant M/s Gujarat Industrial Development Corporation, Gandhinagar to the plot holders in terms of of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of Central Goods and Service Tax Act, 2017 (CGST Act) and is liable to GST for the reasons discussed hereinabove.
AAAR Gujarat: We find that the appellant does not fall under the category of ‘State Government’ and also their functions are not covered under Twelfth Schedule of Article 243W of the Constitution. They are therefore not eligible for exemption benefit under Notification No.14/2017-Central Tax (Rate) dated 28.06.2017.
Held: We reject the appeal filed by the appellant M/s. Gujarat Industrial Development Corporation. We uphold the Advance Ruling No. GUJ/GAAR/R/88/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling, with modification in their findings to the effect that the appellant does not fall under the category of ‘State Government’ but is covered under the category ‘Government Entity’, in the case of M/s. Gujarat Industrial Development Corporation. |
GUJ/GAAR/R/88/2020 dated 17.09.2020 |
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72 |
Maharashtra |
AAAR-GW-429-2022-MH |
02-May-2022, |
1. M/s. ROYAL CARBON BLACK PRIVATE LIMITED
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Advance Ruling No. and Date : GST-ARA-50/2019-20/B-60 dated 15.12.2020
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question. What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable?
Answer: - The said question cannot be answered in view of non-submission of full details by the Applicant as mentioned under the Observations and Findings section of the order.
Maharastra AAAR: In such circumstances wherein the Appellant and the MAAR are contradicting each other factually and considering the plea of the Appellant that they may be permitted to present the Test Reports of the impugned product along with other required documents afresh before the Advance Ruling Authority to get the required Advance Ruling, it is opined that issue under question may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter.
Held: We, hereby, set aside the Advance Ruling passed by the MAAR vide Order No.GST-ARA-50/2019-20/B-60 dated 15.12.2020, and hold that the case may be decided on merit after calling for all the required documents from the Appellant. Accordingly, the case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant. Thus, the subject Appeal stands disposed of in the above terms. |
GST-ARA-50/2019-20/B-60 dated 15.12.2020 |
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73 |
Telangana |
AAAR-GW-463-2022-TEL |
28-April-2022, AAAR/03/2022 |
1. Shri Satya Dev Bommireddy
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1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST? 2. Given that the supply of lease of immovable property is specifically defined as a separate and distinct service under clause 2(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST? 3. Given that the Applicant is in the business of lease of immovable property, does the term “works contract services when supplied for” in s.17(5)(c) of CGST Act refer to output supply of lease of immovable property or to the input receipt (purchase of under construction commercial immovable property) of the Applicant? 4. Is supply of “under construction commercial immovable property” under an indivisible contract without explicit purchase of goods and/or services therein, a contract of “works contract” within the meaning of s.17(5)(c) of CGST Act? 5. Does the term “Goods or Services or both received” in s.17(5)(d) of CGST Act refer to output supply (lease of immovable property) or to the input receipt (purchase of under construction commercial immovable property) of the taxable person (Applicant)? Page 4 of 14 6. Does the term “for construction of an immovable property on his own account” in s.17(5)(d) of CGST Act refer to output supply (lease of immovable property) or to the input receipt (purchase of under construction commercial immovable property) of the taxable person (Applicant)? 7. If the term “Goods or Services or both received” in s.17(5)(d) of CGST Act refer to input received, then can the meaning of the term “for construction of an immovable property on his own account” in s.17(5)(d) of CGST Act include the business of the Applicant herein, i.e. for the lease of immovable property? 8. Can purchase of “under construction commercial immovable property” under an indivisible contract without explicit purchase of goods and/or services therein, be termed as a contract for supply “for construction of an immovable property on his own account” within the meaning of s.17(5)(d) of CGST Act, given that the business of the Applicant is lease of immovable property and not construction of immovable property? 9. Regardless of its applicability to the case of the Applicant herein, given the numerous clarifications and notifications by the Dept of Revenue that clearly states that input credit is available for the sale of under construction commercial complexes sold before the issuance of the completion certificate, is not the Authority now precluded from taking a different stand?, since: (a) it is against the principle of contemporanea expositio and (b) they are bound by such executive constructions as well as rules of executive estoppel. 10. Is not purchase of “under construction commercial immovable property” under an indivisible contract without explicit purchase of goods and/or services therein, a valid and legitimate input required for the business of the Applicant i.e. lease of immovable property? 11. Given that the Applicant’s Vendor (Sohini Developers LLP) has taken the input tax credit of the GST paid by the Applicant, what specific law/rule prevents the flow of that tax and excludes the Applicant from doing the same against the GST received for leasing of his immovable property? 12. Is the Applicant eligible and entitled to claim input tax credit of GST paid to his Vendor for the purchase of under construction commercial immovable property, given he used the same to provide the supply of lease of commercial property, and adjust the same against the rental GST to be paid by him for the supply of lease of immovable property? |
101 (1) |
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74 |
Madhya Pradesh |
AAAR-GW-22-2022-MP |
13-April-2022, MP/AAAR/01/2022 |
1. M/s Bhopal Smart City Development Corporation Limited
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Advance Ruling No. and Date : Order Number 16/2021 dated 22.11.2021
Questions before the Madhya Pradesh Authority for Advance Ruling [‘MPAAR’], Goods and Service Tax are as:
I) whether GST is applicable on sale of developed plot of land for which consideration is received before the issuance of completion certificate (if any), under the following facts:-
a. The sale of plot is after carrying out the development activities or providing amenities such as Drainage line, water line, electricity line, land levelling, and common facilities viz road and street light etc. which are to be provided by the applicant; and
b. remaining construction activities including civil foundation on the developed plot will be carried out by the buyer on their own account and cost.
II) What is applicable rate of GST on the above Supply, if it is supply of goods or supply or both?
III) What is HSN or SAC of GST on the above Supply, if it is supply of goods of supply or both?
IV) What is the Entry No of the Notification on the above supply or activities or transactions?
V) If answer to the Question No I is decided as supply of goods or services or both, whether the actual value of Land as per Government Guidelines can be excluded from the Total Consideration (or Gross amount charged) and remaining value (i.e. Gross amount charged less Value of Land as per Government Guidelines) represented by value of Development carried out by applicant can be treated as taxable value of supply? if Yes, What will be the Taxable value and what will be rate of GST on such Taxable value?
VI) If answer to the Question No V is negative and answer to the Question No. I is decided as supply of goods or services or both, whether the benefit of Para-Z of Notification No 11/2017 dated 28-06-2017 regarding l/3rd abatement/exclusion on account of the value of transfer of land or undivided share of land from the total amount charged is available to the applicant?
Madhya Pradesh Authority for Advance Ruling [‘MPAAR’], Goods and Service Tax passed the Ruling as:
On the basis of above discussion, in respect of Question - I regarding applicability of GST on sale of developed land (the applicant has declared that no completion certificate is required for the project) for the reasons stated above, it is ruled that the sale of developed land, by the applicant as per the facts provided by him where the development work is limited to providing common amenities ( common drainage, water line, electricity line, land levelling, road and street light) and no development work will be done by the applicant after the sale of the developed land and if no advance from the customer for undertaking development activities is taken then it does not constitute a supply within the meaning of Section 7 of the GST Laws and therefore GST is not applicable on such sale.
In respect of the other questions raised, in light of the ruling regarding Question - I, they have become redundant and therefore no ruling is required to be passed in respect of other questions raised.
MPAAAR: We are of the opinion that the activity of the sale of developed land is covered under 'construction of a complex intended for sale to a buyer' and is thus covered under 'construction services' and GST is payable on the sale of such developed land in terms of CGST Act / Rules and relevant Notification issued from time to time.
Held: The activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street light etc. is liable to GST.
The activities of the respondent, M/s Bhopal Smart City Development Corporation Limited will fall under the clause (b) of paragraph 5 of Schedule -II of Madhya Pradesh Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the respondent attracts CGST @ 9% and SGST @ 9% as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 28-06-2017, as amended. The value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
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Order No. 06/2020/AAR dated 22.11.2021 |
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75 |
Maharashtra |
AAAR-GW-20-2022-MH |
01-April-2022, MAH/AAAR/AM-RM/04/2022-23 |
1. M/s. Meerabai Borade
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Advance Ruling No. and Date : GST-ARA-96/2019-20/B-86 dated 02.11.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?
Answer: Answered in the negative.
Question 2:- Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.
Answer:- TDS provisions will be applicable in the subject case..
Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?
Answer:- Answered in the affirmative.
Question 4:- In case TDS is deducted, whether we would be entitled for refund of the same?
Answer:- Not answered in view of the discussions made above.
AAAR Maharastra: Once, it has been concluded that the impugned activity undertaken by the Appellant is eligible for exemption from GST, there is no point discussing the aggregate turnover of the Appellant which include the rental income received from Social Welfare Department, Govt. of Maharashtra as the issue before us was to determine whether the services provided to the Social Welfare Department, Government of Maharashtra for residential accommodation of underprivileged girls is exempt from GST and not the liability of the Appellant to take GST registration attributing to his annual aggregate turnover.
Further, once the subject transaction has been held to be exempt from the levy of GST, there is no question of application of the TDS provisions made under Section 51 of the CGST Act, 2017.
Held: We, hereby, set aside the Advance Ruling No. GST-ARA-94/2019-20/B-86 & dated 02.11.2021, passed by the MAAR, and hold that the impugned services ofthe renting out ofimmovable properties provided by the Appellant to the Social Justice Department ofthe Government ofMaharashtra will be exempt from the levy ofGST in terms ofSI. No. 3 ofthe Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is, hereby, allowed. |
101 |
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76 |
Maharashtra |
AAAR-GW-19-2022-MH |
01-April-2022, MAH/AAAR/AM-RM/01/2022-23 |
1. M/s. Nagpur Waste Water Management Pvt. Ltd.
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Advance Ruling No. and Date : GST-ARA-65/2020-21/B-35 dated 27.07.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question 1: Whether the “Tertiary Treated Water” supplied by the applicant to Maharashtra State Electricity Generating Co. Ltd. (MAHAGENCO) is taxable under the GST law?
Answer: Answer is in the affirmative.
Question 2: If yes, what will be the rate of GST?
Answer: As per the above discussion made, the Tertiary Treated water is liable tax @ 18% (9% CGST and 9% SGST)/IGST.
AAAR Maharastra: We intend to agree with the Appellant’s contention in as much as that the Government, whether the Central Government or State Government, has never intended to tax water of general purposes. Even under the GST regime, Government has clarified its intention of not levying GST on the supply of general-purpose water by way of issuance of the CBIC Circular No. 52/26/2018 dated 09 August 2018, wherein it has been clarified that supply of drinking water, for public purposes, if not supplied in sealed containers, is exempted from GST. Thus, by applying the canon of “purposive construction”, which gives effect to the legislative purpose/intendment, we are inclined to hold that the impugned product, i.e., TTW, which can aptly be construed as water of general purpose as discussed earlier, is eligible for exemption under the relevant entry at SI. No. 99 of the exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017.
Held: We, hereby, set aside the Advance Ruling Order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at SI.No. 99 of the Exemption Notification No. 02/2017-C.T. (Rate) dated 28.06.2017. Thus, the Appeal filed by the Appellant is, hereby, allowed. |
101 |
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77 |
Maharashtra |
AAAR-GW-18-2022-MH |
01-April-2022, MAH/AAAR/AM-RM/03/2022-23 |
1. M/s. Tukaram Borade
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Advance Ruling No. and Date : GST-ARA-94/2019-20/B-84 dated 02.11.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?
Answer: Answered in the negative.
Question 2:- Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.
Answer:- TDS provisions will be applicable in the subject case..
Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?
Answer:- Answered in the affirmative.
Question 4:- In case TDS is deducted, whether we would be entitled for refund of the same?
Answer:- Not answered in view of the discussions made above.
AAAR Maharastra: Once, it has been concluded that the impugned activity undertaken by the Appellant is eligible for exemption from GST, there is no point discussing the aggregate turnover of the Appellant which include the rental income received from Social Welfare Department, Govt. of Maharashtra as the issue before us was to determine whether the services provided to the Social Welfare Department, Government of Maharashtra for residential accommodation of underprivileged girls is exempt from GST and not the liability of the Appellant to take GST registration attributing to his annual aggregate turnover.
Further, once the subject transaction has been held to be exempt from the levy of GST, there is no question of application of the TDS provisions made under Section 51 of the CGST Act, 2017.
Held: We, hereby, set aside the Advance Ruling No. GST-ARA-94/2019-20/B-84 dated 02.11.2021, passed by the MAAR, and hold that the impugned services ofthe renting out ofimmovable properties provided by the Appellant to the Social Justice Department ofthe Government ofMaharashtra will be exempt from the levy ofGST in terms ofSI. No. 3 ofthe Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is, hereby, allowed. |
101 |
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78 |
Maharashtra |
AAAR-GW-17-2022-MH |
01-April-2022, MAH/AAAR/AM-RM/02/2022-23 |
1. M/s. Rashtriya Chemicals and Fertilizers Limited
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Advance Ruling No. and Date : GST-ARA-67/2019-20/B-57 dated 08.09.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question 1. Whether “Treated Water” obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2017 (as amended) as “Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, de-mineralized and water sold in sealed container]”?
Answer:- Answered in the negative.
Question 2. Whether “Treated Water” obtained from STP [classifiable under Chapter 2201] is taxable at 18% by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate) dated 28th June 2017 (as amended) as “Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 litres bottles]”?
Answer:- Answered in the Affirmative.
AAAR Maharastra: Government has clarified its intention of not levying GST on the supply of general-purpose water by way of issuance of the CBIC Circular No. 52/26/2018 dated 09 August 201 8, wherein it has been clarified that supply of drinking water, for public purposes, if not supplied in sealed containers, is exempted from GST. Thus, by applying the canon of “purposive construction”, which gives effect to the legislative purpose/intendment, we are inclined to hold that the impugned product, which can aptly be construed as water of general purpose as discussed earlier, is eligible for exemption under the relevant entry at Sl. No. 99 of the exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017.
Held: We, hereby, set aside the Advance Ruling Order No. GST-ARA-67/2019-20/B-57 dated 08.09.2021 passed by the Maharashtra Advance Ruling Authority, and hold that STP treated water will be eligible for exemption in terms of entry at SI. No. 99 of the Exemption Notification No. 02/2017-C.T. (Rate) dated 28.06.2017. Thus, the Appeal filed by the Appellant is, hereby, allowed. |
101 |
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79 |
Maharashtra |
AAAR-GW-16-2022-MH |
01-April-2022, MAH/AAAR/AM-RM/05/2022-23 |
1. M/s. Shital Borade
|
Advance Ruling No. and Date : GST-ARA-95/2019-20/B-85dated 02.11.2021
Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax and the questions are answered thus -
Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?
Answer: Answered in the negative.
Question 2:- Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.
Answer:- TDS provisions will be applicable in the subject case..
Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?
Answer:- Answered in the affirmative.
Question 4:- In case TDS is deducted, whether we would be entitled for refund of the same?
Answer:- Not answered in view of the discussions made above.
AAAR Maharastra: Once, it has been concluded that the impugned activity undertaken by the Appellant is eligible for exemption from GST, there is no point discussing the aggregate turnover of the Appellant which include the rental income received from Social Welfare Department, Govt. of Maharashtra as the issue before us was to determine whether the services provided to the Social Welfare Department, Government of Maharashtra for residential accommodation of underprivileged girls is exempt from GST and not the liability of the Appellant to take GST registration attributing to his annual aggregate turnover.
Further, once the subject transaction has been held to be exempt from the levy of GST, there is no question of application of the TDS provisions made under Section 51 of the CGST Act, 2017.
Held: We, hereby, set aside the Advance Ruling No. GST-ARA-95/2019-20/B-85dated 02.11.2021, passed by the MAAR, and hold that the impugned services ofthe renting out ofimmovable properties provided by the Appellant to the Social Justice Department ofthe Government ofMaharashtra will be exempt from the levy ofGST in terms ofSI. No. 3 ofthe Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is, hereby, allowed. |
101 |
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80 |
Tamil Nadu |
AAAR-GW-31-2022-TN |
23-March-2022, AAAR/08/2022(AR) |
1. Tamil Nadu Skill Development Corporation
|
Advance Ruling No. and Date : Tamilnadu Order No. 02/ARA/2021 Dated: 25.02.2021
Questions before the Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
Whether the applicant is required to be registered under this Act?
Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax ruled as:
Tamilnadu Skill Development Corporation is not exempted vide entry Sl.No. 69 and SI.No.70 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 and therefore, they are required to be registered under the CGST/TNGST Act 2017.
AAAR Tamilnadu: It is clear that this authority can either confirm or modify the facts examined by the LA and ruling extended. It is evident that the appellant seeks ruling on a different set of facts which were not put forth before the LA. The appellant has not contested the basis of the ruling extended by LA and accepts that after receipt of the ruling by the LA, they have been now guided and rightly so that they are not to be required on the application of Entry 9C, which is a new ground not examined by the LA and therefore this forum cannot adduce any ruling on the same.
Held: we find no reason to interfere with the Original Ruling. Appeal dismissed. |
99 |
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81 |
Odisha |
AAAR-GW-429-2022-OD |
15-March-2022, 01/ODISHA-AAAR/ Appeal/2021-22 |
1. M/s NBCC (India) Ltd.
|
Work Contract service supplied by NBCC (India) Ltd. are entitled for concessional rate of 12% GST vide Serial No. 3(iv) of Notification No. 11/2017-C.t Rate, dated 28.06.2017 and matching state notification issued by the Government of Odisha. |
02/ODISHA-AAR/2021-22 DATED 12.11.2021 |
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82 |
Uttrakhand |
AAAR-GW-157-2022-UK |
10-March-2022, UK/AAAR/03/2021-22 |
1. M/s Corbett Nature Reserve
|
Advance Ruling No. and Date : 05/2021-22 date 08.10.2021
Questions before the Uttarakhand Authority for Advance Ruling [‘UTAAR’], Goods and Service Tax :
Whether “The Centre” of the applicant is eligible to get the benefit of entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, classified under SAC Heading 9993.
Uttarakhand Authority for Advance Ruling [‘UTAAR’], Goods and Service Tax ruled as:
The applicant M/s Corbett Nature Reserves (M/s. Aahana Naturopathy Centre) is not eligible to get the benefit of Entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.
Uttarakhand AAAR: We find that in the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and therefore, becomes the “principal supply” and other services including Naturopathy shall form the part of that composite supply. On true and fair analysis of the aforesaid Notification, the conclusion is compelling that all services provided in relation to or in addition to accommodation service are liable to GST applicable to 'Accommodation Service' in as much as, all such ancillary/additional activities having a proximal nexus with accommodation service.
Held: The Ruling No. 05/2021-22 dated 08.10.2021 passed by the Authority of Advance Ruling of Uttarakhand is hereby upheld. |
UK-AAR-05/2021-22 dated 08.10.2021 |
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83 |
Tamil Nadu |
AAAR-GW-30-2022-TN |
09-March-2022, AAAR/07/2022(AR) |
1. Rasi Nutri Foods
|
Advance Ruling No. and Date : Tamilnadu Order No. 39/ARA/2021 Dated: 21.10.2021
Questions before the Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
Whether Notification No.39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice &, its Distribution under the Public Distribution System” project launched by the Central Government.
Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax ruled as:
1. Notification 39/2017 CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, is not applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the rice mills designated by Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government for the period upto 30.09.2021 for the reasons stated in para 9 above.
2. Notification 39/2017 CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, as amended by Notification No. 11/2021 C.T.(Rate) dated 30.09.2021 is applicable to the supply of Fortified Rice Kernels (Pre mix), by the applicant., for the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government, from 01.10.2021 onwards, under SI.No. (b) of Column (3) of the said Notification subject to fulfillment of the conditions stipulated under Column (4) of the said Notification.
AAAR Tamilnadu: It is a settled legal principle that “Every procedure is to be understood as permissible in law till it is shown to be prohibited in law and as a matter of general principle, prohibition cannot be presumed”. In this regard, kindly see the decision in : Rajendra Prasad Gupta Vs Prakash Chandra Mishra and others-2011 (1) TMI 175-SC. Therefore, a withdrawal of appeal not having been prohibited under section 100 of the Act, the same can be permitted. In view of the above, the appellant may be permitted to withdraw the present appeal unconditionally with no relief sought for against the respondent in the present appeal”.
Held: The appeal is permitted to be withdrawn and no ruling is extended. |
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84 |
Tamil Nadu |
AAAR-GW-29-2022-TN |
07-March-2022, AAAR/06/2022(AR) |
1. SHV Energy Private Limited
|
Advance Ruling No. and Date : Tamilnadu Order No. 10/AAR/2021 dated 31.03.2021
Questions before the Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
i. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply under section 2(30) of GST Act, 2017?
ii. Whether supply/sale of LPG be treated as principal supply for above mentioned transaction?
Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax ruled as:
1. Sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises do not form a composite supply.
2. Does not arise in view of the above
Questions before the Tamilnadu Appellate Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for Unloading propane/Butane from the vessel/Jetty to the Terminal?
2. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services used for foundation and structural support foundation tanks?
3. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services used for foundation and structural support for such reservoir?
Held: We do not find any reason to interfere with the order of the Advance Ruling Authority relating to question No. 1. The subject appeal is disposed of accordingly.
2. On Question No. 2 & 3, i.e., on the eligibility of ITC paid on the works contract service for 'Pile foundation to the project site' also claimed as foundation for the 'storage tanks' and “water tanks', as there is difference of opinion between the Members, no ruling is offered as per Section 101(3) of the CGST/TNGST Act 2017. |
99 |
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85 |
Karnataka |
AAAR-GW-38-2022-KT |
04-March-2022, KAR/AAAR/02/2022 |
1. Time Technoplast Ltd.
|
Advance Ruling No. and Date : KAR ADRG 54/2021 dated 29/10/2021
Questions before the Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax :
Whether they are liable for 0.1% concessional rate of tax under Notification No. 41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter?
Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax has passed the following:
The applicant is not entitled for 0.1% concessional rate of tax (GST) under Notification No.41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter.
AAAR Karnataka: It is a settled issue that benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions and/or non-compliance of procedure prescribed therein. The basic rule in interpretation of any statutory provision is that the plain words of the statute must be given effect to. It is only in the case of ambiguity that the principle of strict/liberal interpretation would arise. In this case, there is no ambiguity in the wordings of the impugned Notification. The conditions required to be complied with by the registered supplier and the registered recipient are very clear and does not give any scope for interpretation.
Held: We uphold the order No. KAR ADRG 54/2021 dated 29/10/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Time Technoplast Ltd, stands dismissed on all accounts. |
99 |
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86 |
Karnataka |
AAAR-GW-37-2022-KT |
04-March-2022, KAR/AAAR/01/2022 |
1. Workplace Options India Pvt Ltd.
|
Advance Ruling No. and Date : KAR ADRG 52/2021 dated 29/10/2021
Questions before the Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax :
a. Whether the services procured by the applicant from Beacon US in respect of the referral of the FIS client is liable to tax under the IGST Act, 2017 and consequently whether the said service qualifies as an import of service under Section 2(11) of the said enactment?
b. If the answer to the above is yes, who is the person liable to tax in respect of the said services rendered by Beacon US to applicant?
Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax passed the following:
The application is disposed off without any ruling as the determination of place of supply is beyond the jurisdiction of this authority.
AAAR Karnataka: We do not hesitate to state that M/s Beacon, US is well within its rights to seek an advance ruling whether the service supplied by them to M/s Workplace Options India Pvt Ltd is liable to tax and if so whether the tax is to be paid by the latter under reverse charge treating it as an import of service. As regards this appeal, we hold that the lower Authority was correct in dismissing the application on the grounds of lack of jurisdiction.
Held: We uphold the order No. KAR ADRG 52/2021 dated 29/10/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Workplace Options India Pvt Ltd, stands dismissed on all accounts. |
99 |
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87 |
Chhattisgarh |
AAAR-GW-428-2022-CHT |
28-February-2022, STC/CG/AAAR/ 02/2021 |
1. M/s Shree Jeet Transport
|
Advance Ruling No. and Date : order No. STC/AAR/07/2020 Raipur dated 04/01/2021
Questions before the Chhattisgarh Authority for Advance Ruling [‘CGAAR’], Goods and Service Tax and ruling:
Question: Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the Appellant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service?
Answer : Diesel to be filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles as per the proposed draft agreement would form part of value of supply of service charged by the appellant and accordingly GST at the applicable rate would also be leviable on the value inclusive of the cost of diesel filled by the service recipient, under GTA service.
Findings as per the CGST Member- The appellant is aware that there is no input tax credit available on fuel. He is therefore trying to circumvent the GST laws to lessen the GST liability by artificially bifurcating fuel expense and thus not including the same in value of taxable supply. This is clearly not permissible.
I find no reason to differ from the findings of the Authority of Advance Ruling, Chhattisgarh under its order No. STC/AAR/07/2020 Raipur dated 04/01/2021 that diesel to be filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles as per the proposed draft agreement would form part of value of supply of service charged by the appellant and accordingly GST at the applicable rate would also be leviable on the value inclusive of the cost of diesel filled by the service recipient, under GTA service and there is no merit in the appeal filed by the Appellant Shri Arvinder Singh Bhatia, M/s Shree Jeet Transport, 127, Ward 15, Kharora, Raipur, Chhattisgarh having GSTIN- 22AKDPB5992PIZU against the Advance Ruling Order dated 04/01/2021.
Findings as per the SGST Member - The value of diesel which is in the scope of service recipient would not be included in taxable value of supply of the service provider.
Held: The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/ CG SGST Act, 2017 because of the divergence of opinion between the two members.
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STC/AAR/ 07/2020 dated 04.01.2021 |
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88 |
Rajasthan |
AAAR-GW-144-2022-RJ |
25-February-2022, RAJ/AAAR/06/2021-22 |
1. M/s Shri Vinayak Buildcon
|
Advance Ruling No. and Date : RAJ/AAR/2021-22/24 dated 01.10.2021
Questions before the Rajasthan Authority for Advance Ruling [‘RJAAR’], Goods and Service Tax:
Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST?
Rajasthan Authority for Advance Ruling [‘RJAAR’], Goods and Service Tax ruled as:
As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the questions. Hence, the subject application for advance ruling made by the applicant is not maintainable and rejected under the provisions of the GST Act, 2017.
AAAR Rajasthan: The questions involving claim of extension of the two years contract agreement for supply of service for further period of one and a half years, creation of such an extension document at a stage far later than the date of filing application seeking advance ruling and non-existence of evidence showing submission of such an extension letter to the AAR lose their relevance and, therefore, the same need no further examination.
Held: We hold that the order dated 01.10.2021 passed by the AAR rejecting the application seeking advance ruling by holding that the subject application for advance ruling made by the applicant is not maintainable as the question posed by the appellant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling warrants no interference and therefore, the order dated 01.10.2021 passed by the AAR refusing to pronounce any advance ruling on the question posed by the appellant is hereby upheld. Further, since we are upholding the order passed by the AAR rejecting the application on account of non-maintainability, the question of examination of the matter on merits does not logically arise and, therefore, no advance ruling under the provisions of the CGST Act, 2017 can be given on the question posed by the appellant.
The appeal filed by the appellant is accordingly rejected and disposed off in the above terms. |
RAJ/AAR/2021-22/24 |
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89 |
Gujarat |
AAAR-GW-50-2022-GJ |
24-February-2022, GUJ/GAAAR/APPEAL/2022/05 |
1. Surat Municipal Corporation
|
Advance Ruling No. and Date : GUJ/GAAR/ADM/2020/120 dated 30.12.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
Question: Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” having no element of goods so as to construe it as “Works Contract” as defined under Section 2(119) of the Central Goods and Services Act, 2017??
Answer: Instant application filed by M/s Surat Municipal Corporation (SMC), Muglisara, Surat is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable in view of the above discussion.
AAAR Gujarat- The main issue is to decide "Whether the GAAR was right in rejecting appellant’s application under the provisions of Section 98 (2) of the CGST/GGST Act, 2017 as being non-maintainable."
Held - We find that the present appeal is non-maintainable as per the provisions of CGST Act. In view of the foregoing, we confirm the Advance Ruling Admission Order No. GUJ/GAAR/ADN/2020/120 dated 30.12.2020 of the Gujarat Authority for Advance Ruling in the case of M/s. Surat Municipal Corporation. |
GUJ/GAAR/ADM/2020/120 dated 30.12.2020 |
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90 |
Gujarat |
AAAR-GW-45-2022-GJ |
24-February-2022, GUJ/GAAAR/APPEAL/2022/04 |
1. Shree Arbuda Transport
|
Advance Ruling No. and Date : GUJ/GAAR/R/82/2020 dated 17.09.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
(1) If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
(2) What shall be the applicable HSN code and corresponding GST Rate for such bundle of services? (Highest Rate of Service in the bundle is 18%).
(3) Whether the firm shall be eligible to avail ITC on the following: - Regarding GST paid on Commercial vehicles and Repair & maintenance cost of such vehicles used for transportation of goods/containers. - ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.
(4) Whether the Exporter client shall be eligible to claim refund of the GST paid by on our (appellant’s) outward supply invoices?
The GAAR has given answer to all the four questions as under:
“Answer: In view of non-submission of copies of agreement or any other relevant documents with regard to the services to be supplied/provided by the applicant, no decision can be taken in the matter for the reasons discussed hereinabove.”
AAAR Gujarat - We do not agree with the views of Gujarat Authority for Advance Ruling to the effect that Ruling cannot be provided in absence of signed Agreement. The very purpose for creating the Authority for Advance Ruling is to help the applicant in planning his activities and bringing in certainty in determining tax liabilities. So, there is nothing wrong if any the applicant seeks Advance Ruling by describing his activities in detail before signing an Agreement. It is open for the Advance Ruling Authority to seek more details, clarification or supporting documents from the applicant.
Held : We allow the appeal filed by M/s. Shree Arbuda Transport, Gandhidham, by modifying the Advance Ruling No. GUJ/GAAR/R/82/2020 dated 17.09.2020 passed by the Gujarat Authority for Advance Ruling as under:
Question 1: If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
Answer: Such supply would be treated as ‘mixed supply’ as per the provisions of Section 2(74) of the CGST Act, 2017.
Question 2: What shall be the applicable HSN code and corresponding GST Rate for such bundle of services? (Highest Rate of Service in the bundle is 18%).
Answer: The applicable HSN / Service Code (Tariff) would be 996719 and corresponding GST Rate for such ‘mixed supply’ would be the highest rate of the constituent supplies, which is presently 18%.
Question 3: Whether the firm shall be eligible to avail ITC on the following: - Regarding GST paid on Commercial vehicles and Repair & maintenance cost of such vehicles used for transportation of goods/containers. - ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.
Answer: Input Tax Credit on inputs, input services and capital goods cannot be denied merely on the ground that one of the constituent service of the mixed supply attracts Nil rate of tax if provided separately.
Question 4: Whether the Exporter client shall be eligible to claim refund of the GST paid on our (appellant’s) outward supply invoices?”
Answer: This question can be answered at the end of exporter. The appellant is not entitled to raise this question.
|
GUJ/GAAR/R/82/2020 dated 17.09.2020 |
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91 |
Tamil Nadu |
AAAR-GW-66-2022-TN |
23-February-2022, TN/AAAR/04/2022(AR) |
1. M/s GRB Dairy Foods Pvt. Ltd
|
Advance Ruling No. and Date : Tamilnadu Order No. 36/ARA/2021 dated 30.09.2021
Questions before the Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
Whether the GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017?
Answer : The GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly' is not eligible for Input Tax Credit under the GST law in terms of Section 17(5)(g) and (h) of the CGST Act, 2017 and TNGST Act, 2017.
AAAR Tamilnadu : We hold that the input tax credit on the inputs and input services involved in the goods and services used for the purpose of reward is not available for the appellant and accordingly the ruling given by the Advance Ruling Authority of Tamil Nadu requires no intervention and the appeal is dismissed.
Held : We do not find any reason to interfere with the order of the Advance Ruling Authority in this matter. The subject appeal is disposed of accordingly. |
36/ARA/2021 DATED 30.09.2021 |
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92 |
Tamil Nadu |
AAAR-GW-65-2022-TN |
23-February-2022, TN/AAAR/05/2022(AR) |
1. M/s PSK Engineering Construction & Co.
|
Advance Ruling No. and Date : Tamilnadu Order No. 8/ARA/2021 dated 25.03.2021
Questions before the Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai.
2. Whether the entry in Sl.No.3 item (vi) of the Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended is applicable to the appellant in instant case.
The Original Authority has ruled as under:-
1. The rate of GST to be charged on the services provided by the applicant to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai is 18% ((9%CGST + 9% SGST) as per SL.No.3(xii) of Notification 11/2017-CT (Rate) dated 28.06.2017 as amended.
2. The entry in SI.No.3 item (vi) of the notification 11/2017 -Central Tax (Rate) dated 28.06.2017 as amended is not applicable to the applicant in the instant case for the reasons discussed in Para 8 of the ARA order.
AAAR Tamilnadu: The condition imposed for availing the concessional rate at the said entry is unambiguous in as much as it says that the services should have been procured by the Government entity, in relation to a work entrusted to it and the strengthening of the Headquarters building of TANGEDCO is definitely not an activity ‘in relation to’ Generation and Distribution of Electricity’, the work entrusted to it. Therefore, the contentions of the appellant in this regard are rejected.
Held : We do not find any reason to interfere with the Order of the Advance Ruling Authority in this matter. The subject appeal is disposed of accordingly. |
Order No. 08/ARA/2021 DATED |
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93 |
Uttrakhand |
AAAR-GW-158-2022-UK |
18-February-2022, UK/AAAR/02/2021-22 |
1. M/s Windlas Biotec Ltd.
|
Advance Ruling No. and Date : 04/2021-22 date 02.09.2021
Questions before the Uttarakhand Authority for Advance Ruling [‘UTAAR’], Goods and Service Tax :
“Classification and Rate of Applicable GST on product manufactured by the applicant i.e. “Dry Powders containing Protein Powder with Vitamins & Minerals”.
Uttarakhand Authority for Advance Ruling [‘UTAAR’], Goods and Service Tax ruled that:
Dry Powder Containing Protein Powder with Vitamins & Minerals” being manufactured by the applicant under the name ‘Protowits’ is a Food supplement which is fit to be classified under HSN 2106.
AAAR Uttarakhand: It is settled law that the Drug License may be used as a guide for the classification of the product but cannot be a determination factor. Thus, since a drug licence has been issued to the applicant, does not ipso-facto lead to the inevitable conclusion that the product in question is a medicament.
Held: The Ruling 04/2021-22 dated 02.09.2021 passed by the Authority of Advance Ruling of Uttarakhand is hereby upheld. |
UK-AAR-04/2021-22 dated 02.09.2021 |
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94 |
Gujarat |
AAAR-GW-49-2022-GJ |
17-February-2022, GUJ/GAAAR/APPEAL/2022/03 |
1. M/s. Oswal Industries Limited
|
Advance Ruling No. and Date : GUJ/GAAR/R/25/2020 dated 09.07.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
“Whether the applicant is eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?”
Answer: “The applicant M/s. Oswal Industries Ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.”
AAAR Gujarat - We are of the view that the services being supplied by the appellant cannot be termed as services by way of health care services by a clinical establishment, an authorised medical practitioner or paramedics. As such, the services of the appellant cannot be held to be covered under 12 Page 12 of 15 Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017.
Held: We confirm the Advance Ruling No. GUJ/GAAR/R/25/2020 dated 09.07.2020 by holding that M/s. Oswal Industries Ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification No. 12/2017-State Tax (Rate) dated 30.06.2017. |
GUJ/GAAR/R/25/2020 dated 09.07.2020 |
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95 |
Tamil Nadu |
AAAR-GW-67-2022-TN |
11-February-2022, TN/AAAR/03/2022(AR) |
1. M/s Healersark Resources Private Limited
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Advance Ruling No. and Date : Tamilnadu Order No. 37/ARA/2021 dated 21.10.2021
Questions before the Tamilnadu Authority for Advance Ruling [‘TNAAR’], Goods and Service Tax:
1. What is the applicable GST SAC code and the GST rate for the supplies made by them to M/s. Apollo Med Skills Limited (AMSL).
2. Is it a composite supply or a mixed supply?
3. Whether the service is exempted vide Notification No. 12/2017- CT (Rate) dated 28.06.2017.
The Original Authority has ruled as under:-
In view of the different views, the issue is placed for decision before the Appellate Authority as per the provisions under Section 98(5) of the Act.
AAAR Tamilnadu: We do not find merit in the opinion of the State Member and reject the same. The scope, language and the terms of the agreement establishes that the applicant is to extend the bouquet of services required from them as 'Hospitality Services' together and in conjunction with each other and therefore is a naturally bundled 'composite supply' of service, with 'Provision of accommodation' as the principal service and we agree with the findings of the Central Member in this regard.
Held: we rule as under:
a. The supply envisaged in the agreement entered with AMSL is a composite supply with 'Provision of Accommodation-SAC 9963' as Principal Supply.
b. The exemption at SI.No. 14 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 is applicable to the case in hand. |
Order No. 37/ARA/2021 DATED 21.10.2021 |
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96 |
Gujarat |
AAAR-GW-46-2022-GJ |
09-February-2022, GUJ/GAAAR/APPEAL/2022/01 |
1. Amneal Pharmaceuticals Pvt.Ltd
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Advance Ruling No. and Date : GUJ/GAAR/R/51/2020 dated 30.07.2020
Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax:
Question: Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?”
The GAAR examined the aforesaid question and vide Advance Ruling No. GUJ/GAAR/R/51/2020 dated 30.07.2020 answered in affirmative i.e. it held that the appellant is liable to pay GST on recovery of notice pay from the employees.
AAAR Gujarat - AS PER SEEMA ARORA : we confirm the Advance Ruling No. GUJ/GAAR/R/51/2020 dated 30.07.2020 of the Gujarat Authority for Advance Ruling, by holding that the appellant M/s. Amneal Pharmaceuticals Private Limited is liable to pay Goods and Services Tax at applicable rate on the amount of notice pay (liquidated damages) received from the employees leaving the job of the appellant without completing the notice period as specified in the contract entered into (Appointment Letter) between the appellant and its employees, and reject the appeal filed by M/s. Amneal Pharmaceuticals Private Limited.
AS PER MILIND TORAWANE: I allow the appeal filed by the appellant M/s. Amneal Pharmaceuticals Private Limited and modify the Advance Ruling No. GUJ/GAAR/R/51/2020 dated 30.07.2020 of the Gujarat Authority for Advance Ruling, by holding that the appellant is not liable to pay Goods and Services Tax on recovery of notice pay from employees who leave the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between employer and employees.
Held: As the members of appellate authority are differing, Section 101 (3) of CGST Act, 2017 shall apply. |
GUJ/GAAR/R/51/2020 dated 30.07.2020 |
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97 |
Kerala |
AAAR-GW-39-2022-KER |
28-January-2022, AAR/19/2021 |
1. Abbott Healthcare Private Ltd
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Advance Ruling No. and Date : KER/97/2021 dated 7/5/2021
Questions before the Kerala Authority for Advance Ruling [‘KAAR’], Goods and Service Tax which were ruled as:
1. Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period constitute supply?
Yes, the above transaction constitutes “supply” as defined under Section 7 of the CGST Act, 2017.
2. Whether such movement of goods constitutes otherwise than by way of supply under GST?
No.
AAAR Kerala: It is evident that the activity or transaction undertaken by the appellant qualifies to be categorised as "supply" as defined in Section 7 of the CGST Act, 2017. Accordingly, it is concluded that the placement of specified medical instruments to unrelated customers like Hospitals, labs etc for their use the appellant constitutes supply of services under CGST Act, 2017.
Held: 1. Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period constitute supply?
Yes, the above transaction constitutes "supply" as defined under Section 7 of the CGST Act, 2017.
2. Whether such movement of goods constitutes otherwise than by way of supply under GST?
No.
In nut shell, the Advance Ruling Order No. KER/97/2021 dated 07/05/2021 of the Advance Ruling Authority, Kerala stands upheld with aforesaid modification and consequently the appeal filed by the appellant is rejected. |
100(1) |
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98 |
Andhra Pradesh |
AAAR-GW-18-2022-AP |
24-January-2022, AAAR/AP/04(GST)/2022 |
1. The Principal Commissioner Central Tax, Guntur, CGST Commissionerate
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Advance Ruling No. and Date : APAAR No.25/AP/GST/2021 dated 20.07.2021.
Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax:
Question: Whether the transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for the exemption under Entry 22 of Notification No 12/2017-Central Tax (Rate)?
The Authority for Advance Ruling Andhra Pradesh in its orders in AAR No.25/AP/GST/2021 dated 20.07.2021 held:
- The transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for the exemption under Entry 22 of Notification No 12/2017 Central Tax (Rate).
AAAR Andhra Pradesh - The meaning of the words 'State Transport undertaking' shall mandatorily be drawn from the Motor vehicles Act,1988. The definition clearly envisages the possibility of this service being run / carried on by the Central Government or a State Government. In the instant case, the PTD, the state government department which is running this service shall by definition be termed as the 'State Transport undertaking'. In view of the foregoing, we concur with the opinion of the lower authority.
Held: We confirm and uphold the ruling of the AAR. |
APAAR No.25/AP/GST/2021 |
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99 |
Andhra Pradesh |
AAAR-GW-31-2022-AP |
24-January-2022, AAAR/AP/05(GST)/2022 |
1. M/s Vishnu Chemicals Limited
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Advance Ruling No. and Date : APAAR No.21/AP/GST/2021 dated 20.07.2021.
Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax:
Question 1: Whether the tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019 is hit by the limitation for claiming ITC under Section 16 (4) of the CGST/SGST Act, 2017.
Question 2 : If the applicant avails ITC on such invoice after 01.04.2020 and before filing GST return for September 2021/Annual Return for 2020-2021, whether it amounts to violation of condition stipulated under sub- section(4).
The Authority for Advance Ruling Andhra Pradesh in its orders in AAR no.21 /AP/GST/ 2021 Dt.20.07.2021 ruled as under:
Answer Question 1: The invoice referred pertains to the services rendered in the financial year 2018-2019 and hence it is 'hit by the limitation for claiming ITC under Section 16 (4).
Answer Question 2: Affirmative.
AAAR Andhra Pradesh - We uphold the decision of the lower Authority, while dismissing the plea of the appellant for the reasons explained. It is our considered view that the appellant is not eligible to claim Input Tax Credit on the disputed invoice dated 01.04.2020 that was issued covering the supply of services pertaining to the period from 01.04.2018 to 31.03.2019.
Held : We confirm and uphold the ruling of the AAR. |
AAR No. 21/AP/GST/2021 |
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100 |
Andhra Pradesh |
AAAR-GW-12-2022-AP |
20-January-2022, AAAR/AP/01(GST)/2022 |
1. M/s Bharat Dynamics Limited
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Advance Ruling No. and Date : APAAR No.11/AP/GST/2021 dated 10.02.2021.
Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax:
Question : Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as 'parts of submarine' under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017 ?
The Authority for Advance Ruling, Andhra Pradesh in its orders in AAR No.11/AP/GST/2021 dated 10.02.2021 held:
“The proposed supply in question falls under SI.No.434 under Chapter/Heading/Sub-heading/ Tariff Item 9306 under Schedule III of Notification No. 1/2017 – Central Tax (Rate) dt: 28.06.2017 attracting tax rate of 18% as amended from time to time”.
AAAR Andhra Pradesh - In the present case, SFDS system is a similar system, as is in the case of Bharat Electronics Ltd. Further, following the spirit of the advance rulings pronounced by various Advance Ruling Authorities (on which the appellant placed reliance), we differ with the ruling of the lower Authority that, SFDS is not a part of 'Submarine', but an additional feature that falls under the category of 'arms and ammunition'.
It is our considered view that SFDS is a part of submarine falling under Section XVII Chapter 8906 of the Customs Tariff Act, 1975.
Held: We differ with the ruling of the Advance Ruling Authority and hereby modify the same and hold that the SFDS is classifiable as 'part |