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GST - Advance Ruling Authority - Case Laws
Showing 1 to 20 of 32 Records
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2023 (1) TMI 1165
Percentage of GST input tax - GST paid for the shop on commercial rent to landlord - GST paid on commission to Dunzo and Swiggy for ecommerce online service - GST paid on service charges charged by paytm - GST paid on service charges charged by Banks - Packing material - Printed material - Capital goods like cutting machine, weighing scale, refrigerators, computers and hardware and software goods - GST consequences if goods purchased from unregistered and composition dealers - scope of Advance Ruling. HELD THAT:- The Applicant is into supply of fresh and semi processed meat products like chicken, Mutton, fish, pork and all types of packed cold cut, spices and masala powder. The Applicant is apparently into trading of both taxable and exempted goods - the Applicant wants to know the percentage of input tax credit to be claimed in vie....... + More
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2023 (1) TMI 1164
Percentage of GST output tax to be charged - works contract executed to Indian Railways - On Railway under Bridge works - Construction of Tunnels for Railways - Supply and stacking of ballast - Execution of Earth Works Contract - Subcontract works for the contract works - HELD THAT:- The applicant has stated that they are engaged in supply of works contract services to Indian Railways such as construction of Rail under bridge, construction of tunnels, execution of Earth Works Contract, supply and stacking of ballast and sub-contract of the contract works and wants to know the rate of GST on the same - works contract services supplied by the Applicant to Indian Railways such as construction of Rail under bridge and construction of tunnels are covered under entry No. 3(xii) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 ....... + More
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2023 (1) TMI 1163
Exemption from GST - providing catering services to Educational Institutions from 1st standard to 2nd PUC - applicability of N/N. 12/2017-Central Tax Rate -under Heading 9992 - recipient of service - HELD THAT:- The applicant is billing to the KLE Independent PU College and the consideration is payable by the said college. Hence the recipient of the service in question is the KLE Independent PU College. Since the recipient of service is an institution providing education up to higher secondary school, it is covered under the definition of educational institution for the purposes of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 - Since the Applicant is providing ready to eat food by way of catering to a Pre University College, the services provided by the applicant under question before us is also covered under entry No.66 of Notification No. 12/2017-Central Tax (Rate) dated: 28.06.2017 as amended further and hence exempted from GST.
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2023 (1) TMI 1162
Exemption from GST - works contract service provided to Bio Centers, Department of Horticulture and Center of excellence - other service like data entry operator, security, provided to Horticulture Department - material like fertilisers, soil, sand supplied for use of bio centers - HELD THAT:- The applicant is providing manpower supply for tissue culture production and for handling the process of research on flowers, planting and growing for Horticulture department, Government of Karnataka. Whether tissue culture is covered under 1st entry of eleventh schedule which says 'Agriculture, including agricultural extension'? - HELD THAT:- The tissue culture is not same as agriculture and there is no direct nexus to the items mentioned in eleventh or twelfth schedule of the constitution. Thus supply of manpower for tissue culture....... + More
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2023 (1) TMI 978
Classification of goods - ready to drink Jigarthanda sold in unit container by the appellant - to be classified as Jigarthanda under description of goods or not - taxable or exempt goods - whether to be classified as Milk and Cream covered under HSN 0402 as claimed by the applicant? - HSN of the product and rate of tax on product. Whether Jigarthanda is goods or not? - HELD THAT:- By analyzing the definition of goods defined under Section 2(52) of CGST Act, 2017 which reads as goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. Jigarthanda manufactured by using various ingredients or inputs is in the form of semi-solid form, as....... + More
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2023 (1) TMI 977
Classification of goods - dried coconuts (shelled or peeled) used for human consumption - to be classified under Chapter 8, HSN 0801, on which rate of tax is nil or in Chapter Heading 1203 thereby attracting 5% GST? - HELD THAT:- The Applicant has dried all coconuts (copra in trade/common parlance) in their mill yard on black stone under sun. With respect to copra selected for human consumption, soil and dirt are removed manually and other copra are sent to oil mills for extraction of oil. In short, edible copra is physically round, circular cup like finish which is free of dust and dirt and is soft, while other copra which are irregular shape, dusty are sent as milling copra. A dried coconut for human consumption can also be used for milling purpose, therefore the basis of determination of GST rate on the basis of end use is not appro....... + More
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2023 (1) TMI 976
Classification of supply - Composite supply or not - Job-Work or not - activity of tanning, with chemical consumption - treatment or processing undertaken on goods owned by other person - to be chargeable under the item i(e) of the Heading 9988 ie., or Manufacturing Services On Physical Inputs (Goods) owned by Others and if not what would be the applicable tax rate or not? - HELD THAT:- In the instant case, on perusal of the invoices of job work and flowchart of the process submitted by the Applicant, it is clear that hides and skins (Chapter 41) are received from Applicant's customer for the job work of tanning and that certain tanning chemicals are added to assist the tanning process. After various processes, the raw hides and skins (Chapter 41) are converted in to finished leather (Chapter 41) and returned back to the Applicant&....... + More
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2023 (1) TMI 975
Classification of supply - supply of goods or supply of services - activity of Bus Body Building on the chassis supplied by the customer on job work basis - applicable rate of GST and its SAC/HSN code - HELD THAT:- In the instant case, it is observed that the bus body is fabricated and mounted by the Applicant on the chassis owned and supplied by the customer. After completing the work, it is delivered back to the customer, charging a lump sum amount as Job Work Charges. The ownership of the chassis remains with their customers and will not be transferred to the Applicant at any point of time. The consideration is received only towards fabrication services besides some materials involved in the course of fabrication. In the case of IN RE: M/S. TVL ANAMALLAIS ENGINEERING (P) LTD. [ 2021 (8) TMI 732 - AUTHORITY FOR ADVANCE RULING, T....... + More
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2023 (1) TMI 785
Exemption from GST - HealthCare services or not - Failure to furnish details and documents - lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan - applicability of N/N. 74 of Notification No. 12/2017- Central Tax - HELD THAT:- Health care services provided by a clinical establishment, an authorized medical practitioner or para medics are exempted vide Sl. No. 74 of Notification No. 12/2017-C.T. (Rate), dated 28-6-2017. We find that the term clinical establishment' is defined under clause 2 of the Notification No. 12/2017-CT (Rate) dt.28.6.2017 means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnostics or treatment or care for illness, injury, deformity, abnormality or pregnan....... + More
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2023 (1) TMI 630
Benefit of concessional rate of GST - works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan - amendment carried out vide Notification 15/2021 dated on 18.11.2021 - HELD THAT:- The applicant was awarded a work contract in relating to laying of pipelines for water projects. The contract price was inclusive of all taxes (service tax/VAT/CST etc). With the implementation of GST from 1st July 2017, the cost of all materials and service increased drastically due to applicability of GST on the works contract service in relation to water projects. The same projects were executing since introduction of GST i.e. w.e.f 01.7.2017 and paying GST/ submitting GST returns since 1.7.2017 on these supply. As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questi....... + More
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2023 (1) TMI 577
Scope of Advance Ruling application - Classification of supply - supply of goods or supply of services - rate of GST - supply of food and beverages by the eating joints - Dine In - Take Away - Delivery - HELD THAT:- The applicant filed their application before the Rajasthan Authority for Advance Ruling (RAAR) on 17.03.20221.e. much later from the discharging his GST liability on restaurant services supplied by him. The clarification vides Circular No. 164 /20 /2021-GST dated 6.10.2021has already been issued by the Government and Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended is very much clear on the issue. The applicant is well awared about the notification and circular and discharging his tax liability in accordance to them - applicant motto is to find out whether the mechanism opted by him for payment of G....... + More
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2023 (1) TMI 576
Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development Agency which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services under the Contract for PMAY - activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India or not? - applicability of serial number 3 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 (CGST) or not - HELD THAT:- The District Urban Development Agency is subordinate district level office of SUDA as s....... + More
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2023 (1) TMI 496
Classification of goods - rate of GST - sold without brand name - salted and flavored Potato Chips - Potato Sev (Aloo Sev) - Potato Chevda (Potato Stick Mixture) - Sing Bhujiya - Sev Mamara (Roasted Puffed Rice mixed with Nylon Sev) - Chana Daal (Fried Split Bengal Gram) - Gathiya - Khatta Mitha Chevda Mixture - potato starch - HELD THAT:- Chapter 21 of the Customs Tariff covers Miscellaneous edible preparations . The Heading 2106 of the Chapter 21 covers food preparations not elsewhere specified or included. Supplementary Notes 5(b) of Section IV of Heading 2106 of Ch-21 of Customs Tariff Act includes, 'preparation for use, either directly or after processing for human consumption'. Those food preparations, not specified or included elsewhere in the tariff being preparations for use either directly or after processing for hum....... + More
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2023 (1) TMI 495
Classification of traded goods - Interactive Flat Panels (IFPs) - qualifies under Chapter heading 84714190 or otherwise - applicability of Entry No. 360 of Schedule- III of Notification No. 03/2017 -Central Tax (Rate) dated 28-06-2017 - HELD THAT:- BenQ Interactive Flat Panel RP75O2 Black 75 , imported and subsequently supplied to the applicant by their supplier namely i.e., M/s Benq India Private Limited would merit classification under chapter heading 8471 only when the stipulations as mentioned in the Section note and chapter note stands complied. In case the impugned machine consisting of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Cha....... + More
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2023 (1) TMI 330
Classification of supply - composite supply or not - manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic switchgears, metering solutions, wires and cables, etc. - applicability of Entry 3(iv)(a) of Notification no. 11/2017-C.T. (Rate) dated 28.06.2017 - benefit of concessional rate of duty - whether the contract undertaken by the Applicant for design, supply, installation and commissioning, etc. of Highway lighting system for the project of development, maintenance and management of National Highway-111 qualifies as Works contract under the GST regime? - HELD THAT:- In the instant case under consideration, as is forthcoming from the documents furnished before us by the applicant, M/s Bilaspur Pathrapali Road Private Limited, Ahmedabad (Concessionaire) was awarded a contract d....... + More
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2023 (1) TMI 287
Rate of GST - requirement of defining the terms Central Government , State Government'', Union Territory and Local Authority - N/N. 11/2017 Central Tax (Rate), on 28 th June 2017 - service recipient - Classification of the Agencies listed out being Corporation or Government Organizations into Central Government, State Government, Union Territory, local authority, Government Authority or a Government Entity - HELD THAT:- For availing the benefit as stipulated supra at S.no. 3(iii)(b), S.no. 3 (vi)(b) and S.no. 3 (vi)(c) ibid of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended, all the conditions mentioned therein has to be necessarily fulfilled. As regards the request of seeking clarification as to whether corporations and departments working under various Ministries of Central Government, State ....... + More
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2023 (1) TMI 231
Exemption from GST - Treated Water obtained from CETP (classifiable under Chapter 2201) - exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container) or taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (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 liters bottles)? - HELD THAT:- The applicant is a company promoted by cluster of textile processing industries for setting up of Common Effluent Tre....... + More
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2023 (1) TMI 230
Scope of advance ruling - service recipient - Exemption from GST - manpower supply services of (M/s. Call me services) provided to the government entities - Works Contract Service or composite supplies involving supply of goods - Applicability of N/N. 12/2017 Central Tax (Rate) dated 28.06.2017 - HELD THAT:- On a harmonious reading of the provisions of law, it gets abundantly clear that any person who is registered under GST or desirous of obtaining a registration under GST may apply for an advance ruling and that the question on which an advance ruling is sought for may be with respect to any of the issues referred to in Section 97(2) ibid which are in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. The advance ruling mechanism under GST does not envisage giving a ....... + More
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2023 (1) TMI 229
Classification of goods - rate of tax - civil works for the construction of Kusmunda S T work and other TMS Crew rest room at various five locations within 2.8Km length of siding area in connection with construction of rail infrastructure for providing Railways siding at SECL Kusmunda Project, District Korba, Chhattisgarh - S.No. 3 (v)(a) of Notification No. 11/2017 Central Tax(Rate) dated 28.06.2017 as amended, vide Notification 01/2018 Central Tax(Rate) dated 25.01.2018. HELD THAT:- In the instant case under consideration, the applicant has furnished a sample copy of letter of acceptance dated 17.1.2020 issued by RITES LIMITED issued to the said third party / firm, for and behalf of SECL in respect of technical offer opened on 11.7.2019. From the submissions as put forth by the applicant and from the said sample letter of accept....... + More
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2023 (1) TMI 182
Classification of services - works contract services - rate of tax - works being undertaken by the applicant for construction of new railway siding at Jhanjra Area, ECL Dist. Paschim Bardhaman, West Bengal against order received from M/s. RITES Ltd. - construction of rail infrastructure facilities - applicability of Sl. No. 3(v)(a) or Sl. No.3(xii) of Notification No 11/2017-Central Tax (Rate) dated 28/06/2017, as amended from time to time. Whether the work being executed by the applicant can be treated as works contract as defined u/s 2(119) of the GST Act? - HELD THAT:- In the case at hand, the letter of acceptance supra dated 02.03.2021 as furnished by the applicant refers the subject of work as e-Tender No. 07/OT/ECL-JHANJRA/Civil P. Way/PKG-III/20 dated 30.06.2020 for the work of Construction of Earthwork in Formation, Maj....... + More
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