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GST - Advance Ruling Authority - Case Laws
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- 2021 (1) TMI 1100 - AUTHORITY FOR ADVANCE RULING, ODISHA
Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant - levy of GST under Entry 3(vi) of Notification No. 11/2017-CT(Rate) dated 28 June 2017 (as amended) - inclusion of capital subsidy received/receivable by the applicant in the Transaction Value for the purpose of calculation of GST payable in terms of Section 15 of the CGST Act, 2017 - HELD THAT:- In the agreement submitted by the applicant the major part of the contract is supply of goods. The price of these goods are supplied to the client by the applicant constitutes 98.58% of total contract price. Further we find that the goods that are supplied are used by the applicant to provide services like installation, commissioning and maintenan....... + More
- 2021 (1) TMI 1099 - AUTHORITY FOR ADVANCE RULING, ODISHA
Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant - levy of GST under Entry 3(vi) of Notification No. 11/2017-CT(Rate) dated 28 June 2017 (as amended) - inclusion of capital subsidy received/receivable by the applicant in the Transaction Value for the purpose of calculation of GST payable in terms of Section 15 of the CGST Act, 2017 - HELD THAT:- In the agreement submitted by the applicant the major part of the contract is supply of goods. The price of these goods are supplied to the client by the applicant constitutes 98.58% of total contract price. Further we find that the goods that are supplied are used by the applicant to provide services like installation, commissioning and maintenan....... + More
- 2021 (1) TMI 1098 - AUTHORITY FOR ADVANCE RULING, ODISHA
Levy of GST - Capital Subsidy (90 per cent of Project Capital Expenditure) received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government /ULBs for the Green Field Public Street Lighting System in the State of Odisha - composite supply or not - balance 10% of the Project Capital Expenditure and O&M Fees received as Annuity Fee over the period of 7 years by the Applicant as per SIOM Agreement considering the Si. No. 3(vi) of the notification No. 11/2017 Central Tax (Rate), dt. 28-06-2017 as amended by Notification No. 31/2017 Central Tax (Rate), dt. 13-10-2017 and corresponding notifications of Odisha State Tax Rate as amended - time for raising GST Invoices for Capital Subsidy and Annuity Fee (consisting of 10% of Project Capital Expenditure and O&M Fee) payable in 7 years - rate of tax on the supplies....... + More
- 2021 (1) TMI 1097 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Classification of supply of service - activity of bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank on the motor vehicles (2.5 Ton capacity) having Tarpaulin cover in the cargo compartment - whether classified under head 9988 (ic) or 9988 (id) of the GST tariff or not? - Since the applicant has already charged IGST @ 28% by classifying the supply as supply of goods under GST tariff for goods heading 8707, whether the customer should claim the refund from the department or the applicant should lodge the claim the refund, in the event of the above classification being upheld by the AAR? - HELD THAT:- The applicant is engaged in the manufacture of Bullet proof glass, bullet proof Vehicles, Lectern etc. in their factory. Besides, applicant is also undertaking armouring by ....... + More
- 2021 (1) TMI 1015 - AUTHORITY FOR ADVANCE RULING, HARYANA
Movable or Immovable property? - Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions - Input Tax Credit - Iron/Steel Pillars tight up with Nuts and Bolt used for the creation of Temporary Structure (i.e. hall or pandal or shamiana or any other place) especially for functions - section 16 of the CGST Act, 2017 - CBEC through its Circular No. 58/1/2002-CX dated 15.01.2002 - HELD THAT:- As per the definition of goods some movable property is excluded from the category of goods whereas at the same time, some immovable properties are treated as goods. But the terms movable and immovable property have not been defined under the GST Act. In laymen terms, any goods that can moved is a movable property and ....... + More
- 2021 (1) TMI 700 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of goods - Wheel Side Protection Control Unit (WSP) and Pantograph - to be classified as “parts of railway or tramway locomotives or rolling stock, and parts thereof’ (Viz under Heading 8607) for the purposes of levy of GST or otherwise - Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017-Central Tax (Rate) dated 28.06.2017. Admissibility of the application under Section 97/98 of the CGST Act - HELD THAT:- The question raised is on the classification of the product supplied by the applicant and therefore covered under Section 97 (2) of the Act. Section 98 of the CGST Act 2017/TNGST Act 2017 provides the procedure to be followed on receipt of the application and the first proviso to Section 98(2) states that the application is not to be admitted when the question raised in the a....... + More
- 2021 (1) TMI 699 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of supply of services - services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing - Letting out of compressors for pumping of water from the borewells to the agricultural fields - whether the said services are covered by the entry SI.No54 of Notification 12/2017 CT(Rate) dated 28.06.2017? HELD THAT:- The applicant carries on borewell drilling. From the documents furnished, it is seen that they raise invoice as ‘Exempted sales’ when the drilling is made for ‘Agriculture’ and in such cases, the invoice is raised classifying the services under SAC 9986 and no tax is charged. When the drilling is ....... + More
- 2021 (1) TMI 698 - AUTHORITY FOR ADVANCE RULLNG, TAMILNADU
Classification of supply of services - services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing - Letting out of compressors for pumping of water from the borewells to the agricultural fields - whether the said services are covered by the entry SI.No54 of Notification 12/2017 CT(Rate) dated 28.06.2017? HELD THAT:- The applicant carries on borewell drilling. From the documents furnished, it is seen that they raise invoice as ‘Exempted sales’ when the drilling is made for ‘Agriculture’ and in such cases, the invoice is raised classifying the services under SAC 9986 and no tax is charged. When the drilling is ....... + More
- 2021 (1) TMI 697 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Valuation of transfer - transfer to branches located outside the state - whether the value of such supplies can be determined in terms of the second provision to rule 28 in respect of supplies made to distinct units in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017? - HELD THAT:- The applicant has stated that the distinct units have excess accumulated credits owing to various reasons and therefore they propose to change their valuation being adopted presently, which is the 'Open Market Value' as per Rule 28(a) of the CGST Rules 2017 to that provided under the second proviso to Rule 28 of the CGST Rules 2017. The question before us is to decide whether the method of valuation prescribed under the Second proviso is applicable to the supply to distinct persons of the applicant. We do not comment/give any o....... + More
- 2021 (1) TMI 696 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Classification of supply - supply of goods and onsite services in SEZ area to SEZ units or SEZ developers - zero-rated supply or not - section 16 of the IGST Act,2017 - levy of GST for the supply of goods or services to SEZ units or SEZ developers - documentation required for the supply of goods or service to SEZ unit - HELD THAT:- The questions are admissible under section 97(2)(e) of the Goods And Services Tax Act, 2017(hereinafter called the GST Act). But, this authority answered both the questions by a IN RE : GARUDA POWER PRIVATE LIMITED [2018 (8) TMI 212 - AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL] while disposing of an application dated 22/06/2018 by the same applicant. The questions raised have, therefore, been already decided in a proceeding under the GST Act. A fresh application on those two questions cannot be admitted in term....... + More
- 2021 (1) TMI 695 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - pondliner - vermibed - weed mat - azolla bed - grow bags - agro shade net - classificable under sub-heading 54072090 or otherwise - liability of GST - N/N. 01/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- Applicant are manufacturing and supplying HDPE woven fabrics falling under Chapter 39(Plastics and articles thereof) and Tariff items 3926 (other articles of plastics and articles of other materials of heading 3901 to 3914) and sub tariff item 39269099; that the manufacturing process involves manufacturing of HDPE tapes, which are weaved into a piece of fabric and the HDPE granules are mixed with additives and passed through an HDPE tape line plant to obtain HDPE tapes(mono-axially oriented HDPE tapes); that the HDPE tapes wound into spools, are passed through power looms for weaving HDPE woven fabric. ....... + More
- 2021 (1) TMI 694 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
Effective date of Change in rate of tax / GST - composite supply of works contract - clause (119) of Section 2 of Central Goods and Services Act, 2017 - whether it would be in order for the applicant (supplier) to charge GST at the rate of 12% or is the GST rate 18% applicable to the nature of works contract undertaken by the applicant? - HELD THAT:- Regarding the rate of GST on the Composite Supply of Works Contract, it may be noted that the rate applicable is dependent' on the nature of the supply. The amendments made by Notification Nos 20/2017 - Central Tax (Rate) and 24/2017-Central Tax (Rate) have notified different rates for different nature of works .In Notification Nos 20/2017 - Central Tax (Rate) Entry No. (iii) of the Notification has specified the recipient of the supply for which the rate is applicable. Entry No. (iv) and....... + More
- 2021 (1) TMI 693 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - Mix flour - classified under Tariff item 1106 vide Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 or otherwise? - Chutney Powder - classified under Tariff item 2106 vide Entry No.100A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 or otherwise? - Chutney powder when supplied with Gota Mix flour and Bhajiya Mix flour - Composite supply or not having HSN of principal supply i.e. 1106 and 5% GST? Manufacturing and selling of varied types of mixed flour under the ‘Talod’ brand name that ....... + More
- 2021 (1) TMI 692 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
Input tax credit (ITC) - Demo vehicle purchased - whether credit can be availed as the same will he capitalized in books - HELD THAT:- The Applicant has submitted that the firm will not claim depreciation on the tax component of Demo Vehicles which are capitalized in the books of accounts. We find that not charging depreciation on the tax component, is as per other relevant provisions of the GST Act. But. that can not affect the applicability of provisions of Section 17(5)(a) of GST Act according to which the applicant is not eligible for Input tax credit on Demo Vehicles. as the same arc not covered by any of the exceptions given clause (A). (B) or (C) of Sec. 17(5)(a) - It is found that the eligibility for inputs tax credit on Demo Vehicles can not he decided on the basis of their capitalisation. or payment of GST at the time of their s....... + More
- 2021 (1) TMI 691 - AUTHORITY FOR ADVANCE RULING, HARYANA
Classification of services - Outdoor catering services or not - catering of food, banquet facilities and combination of both (as per requirement of the customer) in self owned marriage and party halls by Hotel Jewels (having all rooms below ₹ 7,500/1, Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) - N/N. 20/2019 Dated 30th September 2019 - Eligibility to charge 5 % tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh (A party lawn & restaurant of M/s Jewel Classic Hotels Pvt. Ltd.) - treatment of pure agent services - additional arrangements (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, to be excluded from value of sup....... + More
- 2021 (1) TMI 690 - AUTHORITY FOR ADVANCE RULING, HARYANA
Classification of supply - supply of services or not - expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India - no consideration is charged/ paid - requirement of registration of Liaison Office or not - levy of CGST/SGST/IGST on reimbursement received from HO - HELD THAT:- The HO in Germany reimburses the expenses incurred by the applicant for their operations in India which are in the nature of salary, rent, security, electricity, travelling etc. The applicant does not have any other source of income and it is solely dependent on the HO for all the expenses incurred by the applicant, which are subsequently reimbursed by the HO. Therefore the HO and Liaison Office cannot be treated as separate persons. Since, HO and Liaison Office cannot be treated as separate persons, there cannot be any flow of....... + More
- 2021 (1) TMI 648 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of services - services of Electroplating surface coating and Electroless nickel plating provided by the applicant - service supplied by the applicant would fall under (id) or (ii) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 as amended or otherwise? - rate of GST. HELD THAT:- The processes results in the formation of a coating on the materials/metals on which it is carried out. Also, as per the submission of the applicant, the coating done by carrying out the aforementioned processes enhances the durability of the materials/metals to some extent. However, as per the data available online, electroplating changes the chemical, physical, and mechanical properties of the workpiece. An example of a chemical change is when nickel plating improves corrosion resistance. An example of a physical chang....... + More
- 2021 (1) TMI 599 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - fusible interlining cloth used in cotton fabrics - classifiable under HSN code 5903 or under Chapter 52/55 (depending upon the weightage of Cotton)? - HELD THAT:- The dispute regarding classification of fusible interlining cloth, which is partially coated with plastic by the dot printing process i.e. whether it is covered under Chapter 52 to 55 or Chapter 59, has repeatedly come up before different authorities. In it’s Circular No.24/Coated Fabric/88-CX.1 dated 02.09.1988, CBEC has referred to the production process. The finished woven fabric passed over preheated rolls having a high surface temperature and the heated substance was then pressed to a printing roll having fine dots engraved on it. High-density polyethylene powder was taken in a hopper that sat on the engraved printing roll, filling the dots. ....... + More
- 2021 (1) TMI 598 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - marine-pressure tight and non-pressure tight cables manufactured and designed by the applicant, for use by the Ministry of Defence in their warship as parts of warship - taxable at the concessional rate of GST@5% as per Entries No.250 and 252 of Schedule-I of the Notification No.01/2017-Integrated Tax(Rate) dated 28.06.2017 or otherwise? - HELD THAT:- Items like Anchor, Bow, Bowsprit, Bow Thrusters, Fore and Aft, Ship’s Hull, Keel, Mast, Rigging, Rudder, Sails, Shrouds, Engines, gearbox, Propellor, Funnel, Navigation Bridge, Deck, Deck Crane, Forecastle etc. are very essential parts of a ship or vessel and are quite clearly parts of a vessel/ship and a ship cannot be imagined to be in existence without these parts i.e. the ship/vessel would not be complete without these parts. The essential items that are e....... + More
- 2021 (1) TMI 597 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Government entity or not - Rajkot Urban Development Authority (Accredited Department of Gujarat State Government) - whether the said authority falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017? - Pure Service or not - exemption by virtue of Notification No.12/2017 - HELD THAT:- Entry No.3 of aforementioned Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 exempts Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G ....... + More
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