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GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 10 of 10 Records
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2023 (1) TMI 1093
Classification of supply of service - composite supply or not - activity of design and development of patterns used for manufacturing of camshaft for a customer - intermediary service or not - non-speaking order - violation of principles of natural justice. Whether activity of appellant is an intermediary service as held by the MAAR or as contended by the appellant, an activity of design and development of patterns/tools used for manufacturing of camshafts, for a overseas customer is a composite supply where the principal supply is supply of services? HELD THAT:- It is appellant who prepares the drawing and designs of tool / pattern and also check feasibility of its manufacturing. The techno commercial offer is being made by the appellant to overseas OEM / Machinist. Overseas OEM / Machinist releases the purchase order, for specific numbe....... + More
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2023 (1) TMI 1092
Classification of supply - zero-rated supply - supply of renting of immovable property services provided by the SEZ Authority - supply of any other services by the suppliers located in DTA to the SEZ unit - reverse charge mechanism - section 16(1) of the IGST Act, 2017 - HELD THAT:- On perusal of the provisions of the zero-rated supply under section 16(1) of the IGST Act, 2017, it is clear that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is further mentioned here that this provisions of zero-rated supply will cover even the supply of services which are specified under the reverse charge Notification 10/2017-I.T. (Rate) dated 28.06.2017 as amended by Notif....... + More
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2023 (1) TMI 836
Exemption from GST - forest permit fee - reverse charge mechanism - classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 - applicability for lower rate of tax for the period prior to 01-01-2019 - HELD THAT:- The permit charges are charged by forest department to supply permits, these permits are essential for the applicant to move coal mined by them to other places - The forest department collects permit charges and issues permits. This permit enables the applicant to move their mined produce, i.e., coal to other places. Therefore the charges collected are nothing but amount collected by forest department to issue permission to transport the coal. The supply of permits by forest department is taxable @ 9% SGST and CGST each under SAC code 9991 (Public administration and other services provid....... + More
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2023 (1) TMI 786
Classification of supply - rate of GST - solar project - supply of goods alongwith services - Aluminium Foil Type Winding Inverter Duty Transformer - parts of Transformer supplied/to be supplied for initial setting up of solar project - recipient of service - classifiable under Chapter Heading 8504 or not - falls under Sr. no. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28,th June, 2017 or not? - HELD THAT:- The name of M/s Adani Solar Energy Chitrakoot One Limited had never appeared before GAAR as the 'recipient of service' and therefore the contention of the appellant that GAAR has erred in its finding that there is only one recipient of supply, is misleading and far from truth. The appellant had solely relied and discussed the clauses mentioned in the Technical Specification issued by M/s AGEL in supp....... + More
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2023 (1) TMI 632
Classification of services - rate of GST - project management consultancy services - classifiable under SI No. 24(ii) of heading 9986 of the Rate Notification as Support services to exploration, mining or drilling of petroleum crude or natural gas or both under SAC 998621 and attracts GST @ 12% in terms of Si. No. 24(ii) of Rate Notification or classifiable under SI No. 21(ia) of heading 9983 of the Rate Notification as Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both and attracts GST @ 12% in terms of SI. No. 21 (ia) of Rate Notification? HELD THAT:- On perusal of the meaning of the term “mining”, it is observed that, in common parlance, mining is construed as digging up of earth for extracting something valuables. It is further observed ....... + More
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2023 (1) TMI 631
Classification of supply - rate of GST - execution of works contract service at Kudankulam Nuclear Power Project - Applicability of S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18%? - HELD THAT:- From a joint reading of the MOA of NPCIL and the certificate dt.21.07.2022, it is evident that the works relating to construction of residential quarters are exclusively meant for use of the employees of NPCIL at Kundankulam Project and acquiring such buildings are objectives incidental or ancillary to attainment of the main object of NPCIL, a government entity - the AAR had held that in the absence of substantiation with regard to the fulfillment of the condition that the services were procured by NPCIL, a Government Entity, in relation to the work entrusted to them by the Central government, the concessiona....... + More
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2023 (1) TMI 435
Classification of goods - rate of GST - Jursdiction of AAR - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - educational institution or not - printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards - 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 - scanning and processing of results of examinations be treated as exempted supply of service - Exempt supply as per Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-6-2017 as amended or not. HELD THAT:- The Intra-State supplies made by M/s. Universal Print Systems tha....... + More
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2023 (1) TMI 434
Supply or not - pure services - 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 any business - establishment charges received from State Government as per G.O. RT 672 dated 20-05-1998 and G.O. RT 1357 dated 19-10-2009 by APMSIDC - eligibility for exemption as per Entry 3 or3A of Notification 12/2017 Central Tax (rate). HELD THAT:- Here in the instant case, the appellant is providing Pure Service (supply / distribution of drugs, consumables and equipment for Hospitals) to State Government by way of an activity in relation to a function entrusted to a Panchayat under Article 243G (Sl.No.23 of Eleventh Schedule of Article 243G of Constitution is - Health and sanitation, including hospitals....... + More
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2023 (1) TMI 433
Classification of supply - supply of goods or supply of services - administering of COVID-19 vaccination by hospitals - administering of COVID-19 Vaccine by clinical establishments (Hospitals) - Healthcare services or not - HELD THAT:- In the instant case, there is no doubt that the applicant qualifies to be a clinical establishment but, the supply transaction is predominantly of sale of goods and not the service component of healthcare. The dominant intention of the recipient is the receipt of the vaccine followed by its administration and hence the principal supply is supply of vaccine and not the process of vaccination. The appellant himself acknowledges that the vaccine vial consists of multiple doses and one such dose is injected to the body of the recipient, as a part of the vaccination process. On the other hand he claims that ther....... + More
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2023 (1) TMI 432
Exemption from GST - amount received for leasing residential hostel rooms - Exempt under sl. No.14 (Heading 9963) of Notification no 12/2017-Central Tax (Rate) dt:28.06.2017 as amended or sl. No.12 (Heading 9963) of Notification no 12/2017-Central Tax (Rate) dt:28.06.2017 as amended? - HELD THAT:- The lessee M/s. Nspira Management Services Private Limited has sub-leased the said premises to M/s. Narayana Educational Society to accommodate their students. Further, the said Narayana Educational Society are running / maintaining a 'MESS' to cater to the needs of their 'inmates' in a building adjacent to the said hostel building. Thus, it is clear that, the sub-lessee i.e. M/s. Narayana Educational Society is providing a 'bundled service' i.e. a bundle of 'Renting of accommodation' and 'supplying food and b....... + More
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