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GST - Case Laws

Showing 161 to 180 of 183 Records

• 2019 (11) TMI 162 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Maintainability of application - Refund of accumulated input tax credit on both inputs and input services - inverted duty structure - N/N. 21/2018-Central Tax dated April 18, 2018 and Notification No. 26/2018-Central Tax dated June 13, 2018 - HELD THAT:- As per provisions of Section 2(59) of CGST Act “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business, input tax defines under section 2(62) of the GST act is any tax charged on supply of goods and service made to registered person under the head of SGST/CGST/IGST/UTGST Act - The entire application is related to the application of the Notification and hence the same are noted. Notification No. 26/2018 -Central Tax dated 13-06-2018 is a Notification which amends the Rules and is called the “Central Goods and Services Tax (Fifth Amendment) Rules, 2018”. Further these “rules” are made by the Central Government to amend the “Central Goods and Services Tax Rules, 2017”.

  Regarding the issue of refund, the applicant himself has already stated that his application for refund of unutilized input tax credit relatable to services is rejected by the jurisdictional authority.

  Since the jurisdictional refunding authority is an adjudicating authority and any decision by him is appealable under the Act before the concerned appellate authority and advance ruling authority is not the forum before such issue can be raised and in view of the above, the application is not maintainable on this account itself. Further, it is seen during the arguments, the vires of the rules are questioned and it is not within the scope of this authority for advance ruling.

  Appeal rejected as being not maintainable.

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• 2019 (11) TMI 161 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Classification of supply - Composite supply or not - supplies made to Government Entities - applicant has been awarded of contract works by the corporations of Karnataka Government such as M/s Dr. B.R. Ambedkar Development Corporation Limited, Schedule Tribes Welfare Department, Karnataka Maharshi Valmiki Scheduled Tribes Development Corporation Limited and other implementing agencies under Social Welfare Department, Government of Karnataka for providing the composite supply of drilling of bore wells for Irrigation purpose to small and marginal land owners of Schedule Caste/Schedule tribe/Other backward class farmers of economic weaker section, for agriculture purpose.

  HELD THAT:- The energized bore wells would be provided to the beneficiaries from the said Government Corporations. The beneficiaries are identified by the Corporation and the agreements are signed between the Corporation and the beneficiaries and the land is hypothecated to the Corporation towards the Loan component - The corporations allot the work to the drillers like the applicant and the contract is between the applicant and the corporation and there is no privity of contract between the applicant and the ultimate beneficiary. Further, the consideration for this contract is paid by the Corporation in full. Hence the service is provided by the applicant to the Corporation.

  In the instant case, the corporation is liable to pay the consideration for the composite supply of services of providing an energized bore well and hence the corporation would be deemed to be the recipient of supply of goods or services or both as per clause (93) of section 2 of the CGST Act and the supplier of this service is the applicant.

  Whether the corporations, which are receiving the service from the applicant, are Government entities within the meaning of the GST Act? - HELD THAT:- It is very clear that the corporations, Dr. B.R. Amedkar Development Corporation and Karnataka Maharshi Valmiki Scheduled Tribes Development Corporation Limited are both entities, established by the Government of Karnataka with 100% share capital and control to carry out the function entrusted by the Government of Karnataka. Hence they are clearly covered under the definition of “Government Entity” - The Minor Irrigation Scheme is defined by the Ministry of Water Resources, Government of India to include all ground water and surface water (both flow and lift) having culturable command area up to 2000 hectare individually. The provision of individual bore wells would come under the minor irrigation scheme for the reason that it involves the ground water by lifting and the culturable command area is less than 2000 hectare. Hence the provision of Energized Bore wells to individual farmers under the Ganga Kalyana Scheme would be covered under the Minor Irrigation Scheme.

  The service, being provided by the applicant, satisfies all the three required conditions and hence qualifies to be covered under entry No.3A to the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018-Central Tax (Rate) dated 25.01.2018 & thereby attracts “NIL” rate of GST.

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• 2019 (11) TMI 160 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Refund of IGST paid on export of goods - restriction introduced by Notification No. 3/2018 -Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018 retrospectively from 23.10.2017) - export of goods for which corresponding inward supplies were procured at a concessional rate of 0.10% GST under Notification No. 40/2017- Central Tax (Rate), thereby holding that such restriction on IGST refund does not apply on export of goods which were procured on full payment of GST - Whether the above restriction prohibits refund of IGST paid in its entirety even on such exports where the goods have been procured on payment of full rate of GST by the person who procures only a small quantity of goods at concessional rate of 0.10% GST under Merchant Export Scheme as provided under Notification No. 40/2017- Central Tax (Rate)?

  HELD THAT:- The restriction is on the persons claiming refund of IGST paid that he must not have received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017 has been availed, and not related to the individual transactions. If the person has utilized the benefit of the said notification on his inward supplies, then he would not be eligible to the scheme of paying IGST on the export of goods and then claiming the entire amount of IGST paid as refund on such goods being exported. But this does not amount to denial of refund of input tax credit and he can always avail the benefit of zero-rated supplies on the basis of LUT.

  The scheme of Merchant Exports was brought into effect by Notification No. 40/2017 - Central Tax (Rate) dated 23.10.2017 and also other allied GST Notifications of State, which together allowed a registered exporter to procure goods at a concessional rate of 0.10 % GST. The applicant is intending to utilize the benefit of this notification to procure goods for exports.

  Hence sub-rule (10) of rule 96 has come into effect from 23.10.2017 which is also the date of effect of Notification No. 40/2017 - Central Tax (Rate) dated 23.10.2017. Hence there is an alignment of the Merchant Export scheme and the refund of IGST paid on exports - Hence it is clear that the persons who have procured goods utilising the benefits of the Notification No. 40/2017 - Central Tax (Rate) dated 23.10.2017 are not eligible to claim refund of the IGST paid on the export of such goods by virtue of the Rule 96(10).

  The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate) dated 23.10.2017 are not eligible to claim refund of the IGST paid on exports as per Rule 96(10) of the CGST Rules 2017 right from 23.10.2017, irrespective of the other transactions made by such person.

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• 2019 (11) TMI 159 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Rate of tax - main contractor or sub-contractor - applicability of entry SI No 3 (vi) (a) of notification 11/2017-CGST (Rate) as amended till date or Entry SI No. 3 (ix) of 11/2017 -Central Tax (Rate) as amended - HELD THAT:- It is pertinent to note that the applicant is principal contractor and providing supply of service to government entities as composite works contracts per provision of 2(119) such as design, erection, testing, commissioning, including pre-commissioning activities in relation to or incidental to installation of transformer of various capacity and providing through electrical infrastructures by extending 11 KV high transmission lines and Low transmission lines - the recipient of supply is actively engaged in commerce, business and trading of Electricity. On this count the composite works carried out by the applicant for the said Corporation are predominantly meant for trade and commerce. Therefore the applicant does not fulfill the conditions as prescribed in item no. (vi)(a) of Serial number 3 of Notification No. 11/2017 - Central Tax (Rate) dated 28-06-2017.

  The applicant is therefore not eligible for the concessional rate of 6% CGST and 6% KG ST under item no. (vi)(a) of Serial number 3 of Notification No.11/2017 - Central Tax (Rate) dated 28-06-2017 - The composite supply of works contract provided by the applicant is taxable at the rate of 9% CGST and 9% KGST under item no. (ii) of serial no. 3 till 28.03.2019 and thereafter at the same rate under item no. (xii) of serial number 3 of the amended Notification No. 11/2017 - Central Tax (Rate) dated 28-06-2017.

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• 2019 (11) TMI 158 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Rate of tax - supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives - HELD THAT:- The goods under Chapter 85 are not covered under Chapter 86. Even by the admission of the applicant in their catalogue, the pressure sensitive polymide film adhesive insulation tape find use in a wide range of industries and are not solely for use by Railways in their locomotives. Therefore by virtue of Note 3 alone the product is not liable to be classified under Heading 8607. Further, the pressure sensitive polymide film adhesive insulation tape is used in the locomotive for insulation and it can also be used in other industries for insulation. Hence their primary function is as “insulators” and hence they are not parts of the locomotives.

  Thus, rate of tax on supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives shall be the rate of tax as applicable to goods covered under the heading 8546-Electrical Insulators of any material and therefore the rate is 18%.

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• 2019 (11) TMI 157 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Classification of services - activity of printing of Question Paper books - whether activity of printing of Question Paper books is to be covered under HSN 4901 under the description “Printed books, including Braille books” in Serial Number 119 of Notification No. 2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No. 12/2017”?

  HELD THAT:- In the instant case applicant is engaged in printing the content supplied by the recipient using their own physical inputs like paper, ink etc. Since there is involvement of rights in the question paper booklets printed and they cannot be supplied to anyone else and the confidentiality clauses of the contract are all involved, the same is to be treated as Composite supply with the supply of services being the principal supply - Therefore the supply made by the applicant shall qualify to be treated as a composite supply where the principal supply is the supply of service. Therefore their supply would not constitute a supply of goods. Such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

  Whether their supply is covered under the SAC 9992 which is related to Education Services and hence covered under the Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017? - HELD THAT:- There may be several services relating to the conduct of examination like invigilation, distribution of question papers, collection of answer sheets, assessment of answer sheets, printing of question papers etc. Therefore the ambit of the services relating to conduct of examination includes services of printing of question papers also. Therefore the services supplied by the applicant are covered under the scope of SI. 66 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017.

  The heading 9992 given in SI. No. 66 is only indicative and it does not impact the inclusion of the supply by the applicant from the entry at SI. No. 66.

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• 2019 (11) TMI 156 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Classification of goods - Access Card’ printed and supplied by the applicant i.e. Pattabi Enterprises based on the contents provided by their customers - whether classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet?

  Classification of goods - Access Card’ printed and supplied by the applicant i.e., Pattabi Enterprises based on the contents provided by their customers - whether classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet and attracts GST rate of 5% in case of IGST and 2.5% CGST and 2.5% SGST in case of Intra State supplies? - applicability of N/N. 1/2017-CT (Rate) SI.No. 201 & 1/2017-IT (Rate) Sl.No.201 dated. 28.06.2017 and SGST/UTGST Notifications.

  HELD THAT:- In the instant case the applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of ‘Access Cards’, the same is to be treated as Composite supply with the supply of services being the principal supply - Therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

  Section 8(1)(a) of the Central GST Act clearly mandates that in case of a composite supply comprising of two or more supplies, where one of these supplies is the principal supply, such composite supply shall be treated as a supply of such principal supply. The supply made by the applicant thus amount to a supply of service and not supply of goods, as envisaged by the applicant.

  The supply of the applicant is covered under the Serial No. 27 of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 and is liable to tax at 9% under the CGST Act. Similarly the supply is liable to tax at 9% under the KGST Act. Interstate supply of such supplies would be liable to tax at 18% under the IGST Act.

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• 2019 (11) TMI 155 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Levy of CGST and SGST on the amount of contribution received from its members - applicability of benefit of Notification No. 12/2017 dated 28-6-2017 (SI No. 77) read with Notification No.2/2018 dated 25-1-2018 - restriction to claim input tax credit - levy of CGST/ SGST on amounts which it collects from its members for setting up a corpus fund - Scope of supply.

  Liability of GST on maintenance charges collected by the applicant from its members - HELD THAT:- The applicant is a registered entity and is an Association of Persons and is distinct from its members. The Association is receiving consideration for the supply of services. There is no dispute that the applicant is performing certain operations / services for which consideration is received. There is no such thing in the law that services provided as statutory obligations are not “supplies” under the definition of the Act. Section 7(1) of the CGST Act 2017.

  GST is levied on intra-State and inter-State supply of goods and services. According to section 7 of CGST Act, 2017, the expression “supply” includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business, and includes activities specified in Schedule II to the CGST Act, 2017. The definition of “business” in section 2(17) of CGST Act states that “business” includes provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members. The term person is defined in section 2(84) of the CGST Act, 2017 to include an association of persons or a body of individuals, whether incorporated or not, in India or outside India.

  The activity of the applicant is a provision of services to its members, and it is in the form of reimbursement of charges or share of contribution and the applicant is a non-profit entity.

  Taxability of the transaction - HELD THAT:- The service is covered under the Heading 9995. As per the Annexure to Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017, the services provided by the Home Owners Associations are covered under the Heading 9995 and specifically under Service Code of 9995 98 - Hence it is clear that what is supplied by the applicant is a service by the Home Owner's Association to its members and not a composite supply or mixed supply, which is actually a combination of more than one supply for a common consideration. Even if the same is considered as a composite supply, then the principal supply would be the “Supply of services by the Home Owner's Association” and hence the entire supply would be treated as a composite supply of such service. Regarding the services, the supply of services is made in common to all the members and it is only reimbursement of charges or share of contribution.

  Applicability of exemption under entry No. 77 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by the Notification No. 2/2018 - dated 25-01-2018 - HELD THAT:- The activity is covered under clause (c) of the entry 77 and reading together “Services by a non-profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution upto an amount of seven thousand five hundred per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex” is exempted from the levy of CGST.

  The exemption of ₹ 7,500/- is not available when the maintenance charges exceed ₹ 7,500/- per month per member. Therefore the members are required to discharge GST on the entire maintenance charges and not on just the amount in excess of ₹ 7500/-. The same ratio applies to the earlier period when the exemption was available on maintenance charges upto ₹ 5000/-.

  Whether the applicant is required to restrict the claim of input tax credit? - HELD THAT:- The applicant is involved in supply of taxable service, if the contribution exceeds ₹ 7,500/- per month per member and also involved in exempted supply of service when the contribution is upto ₹ 7,500/-. Therefore the applicant is providing partly taxable as well as partly exempted supply of service. Therefore, the applicant is liable to restrict the claim of input tax credit to the extent of exempt turnover as per Rule 42 of the CGST Rules 2017, which is related to common input tax credits. For the unrestricted amount of input tax credit, the applicant can avail the benefit of input tax credit. However, this is again subject to the restriction and ineligibilities as enumerated in the Act and rules made thereunder.

  Liability of GST on the amounts collected for corpus fund from members - HELD THAT:- It is seen that this amount is collected as a deposit and is utilised by the applicant as when required. The contributions are made by the members to the applicant as contributions to the corpus fund and not in relation to any service in particular.

  The proviso to the above clause states that the deposit given in respect of a future supply shall not be considered as payment made for such supply until the supplier applies such deposit as consideration. In the instant case the corpus / sinking fund so collected is the amount collected towards the future supply of service and accordingly gets applied as consideration towards supply of services only at the time of actual supply of services. Therefore the amounts collected towards Corpus / Sinking Fund do not form part of consideration towards supply of services at the time of collection and hence is not liable to GST, at the time of collection. However the amounts so utilized for provision of service are liable to tax at the time of actual supply of service and the time of supply has to be determined in terms of Section 13 of the CGST Act 2017.

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• 2019 (11) TMI 154 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Liability of GST - supply of medicines, drugs and other surgical goods from its pharmacy to inpatients - supply of medicines, drugs and other surgical goods from its pharmacy to outpatients - supply of incidental services as ' X-ray, Clinical laboratory etc rendered as part of health care service - supply of Implants and artificial limbs made during course of treatment to patients.

  Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients? - HELD THAT:- The supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing health care services which are naturally bundled and are provided in conjunction with each other, would be considered as '“Composite Supply” and eligible for exemption under the category “health care services'.

  Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients? - HELD THAT:- The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable.

  Whether the applicant is liable to pay GST on supply of incidental services as ' X-ray, Clinical laboratory etc rendered as part of health care service? - HELD THAT:- As per SRO.No.371/2017 vide sl.no.74 (Notification No. 12/2017-CT (Rate) dtd,28-06-2017), services by way of diagnosis come under the category of health care services covered under SAC 9993 and thereby exempted.

  Whether the applicant is liable to pay GST on supply of Implants and artificial limbs made during course of treatment to patients? - HELD THAT:- The supply of goods like wheel chairs, tricycles etc to the patients cannot be considered as a composite supply where the principal supply is health care services and accordingly will be liable to GST as individual supply of goods.

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• 2019 (11) TMI 153 - PUNJAB AND HARYANA HIGH COURT
  

  Permission for withdrawal of appeal - Levy of GST and property tax - grievance of the petitioner-tenants is that respondent No.5 is insisting them to deposit the GST and the Property tax - HELD THAT:- Petition dismissed as withdrawn

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• 2019 (11) TMI 152 - PUNJAB AND HARYANA HIGH COURT
  

  Permission to withdraw petition - GST Act - HELD THAT:- In this view of the matter, he seeks permission to withdraw the present petition with liberty to seek appropriate remedy in accordance with law. A copy of the order dated 27.9.2019 passed by respondent no.2 has been produced in Court today.

  The present writ petition is dismissed as infructuous with liberty to petitioner to seek appropriate remedy in accordance with law.

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• 2019 (11) TMI 131 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Classification of services - rate of tax - restaurant services or not - resale of food & bakery products - HELD THAT:- It is not a restaurant service - A restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop.

  classification of HSN and Tax rates on various goods - Sweets - HELD THAT:- Agra Peda, Maladoo, Rava Ladoo, Kappa Ladoo, Kesari, Kesari Beetroot, Boli, Boli Banana, Pappada Boli, Churuttu, Swefet Kachori, Halwa Guava, Halwa Jackfruit, Halwa- Mango, Halwa Wheat, Carrot Sweet, Kaju Burfi, Aval Vilayichathu, Ariunda, Avalose unda, Diamond Cuts (Sweet), Carrot Sweet and Unniyapam are classifiable under HSN Code 2106 90-Sweetmeat and attracts GST at the rate of 5% as per SI No. 101 of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Chappathi - HELD THAT:- Chappathi is classifiable under HSN Code 2106 90 99 and is liable to GST at the rate of 5% as per SI No.99A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Coconut Chutney Powder and Dosa Chutney Powder - HELD THAT:- Coconut Chutney Powder and Dosa Chutney Powder are classifiable under HSN Code 2106 90 99 and is liable to GST at the rate of 5% as per SI No. 100A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Namkeen items - HELD THAT:- Achappam, Avalose Podi, Cheeda, Diamond Cuts(Hot), Kuzhalappam, Murukku and Thatta are classifiable under HSN Code 2106 90 and is liable to GST at the rate of 12% as per SI No. 46 of Schedule II of Notification No.01/20117 Central Tax (Rate) dated 28.06.2017 for those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available - The rate of GST is 5% as per SI No. 101A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 for those other than put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available.

  Banana Chips - Chakka Chips - Cheema Chakka Chips - Chembu Chips - Kappa Chips - Sarkara Varatti - Kovakkai Vattal - Pavakkai Vattal - HELD THAT:- These are classifiable under HSN Code 2008 19 40-Other roasted and fried vegetable products and is liable to GST at the rate of 12%; as per SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Fried Peanuts and Chilly Nuts - HELD THAT:- Fried Peanuts and Chilly Nuts are classifiable under HSN Code 2008 and are liable to GST at the rate of 12% as per SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Pickles - HELD THAT:- Various pickles are classifiable under HSN Code 2001 90 00 and attracts GST at the rate of 12% as per SI No. 33 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  King Fish Pickle and Tuna Pickle - HELD THAT:- King Fish Pickle and Tuna Pickle are classifiable under HSN Code 1604 12 10 and Meat Pickle is classifiable under HSN Code 1602 90 00 and are liable to GST at the rate of 12% as per SI Nos. 31 and 29 respectively of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Mango Jam - Mixed Fruit Jam - Orange Jam - Pineapple Jam - Plantain Jam - HELD THAT:- Mango Jam, Mixed Fruit Jam, Orange Jam, Pineapple Jam and Plantain Jam are classifiable under HSN Code 2007 and attract GST at the rate of 12% as per SI No. 39 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Juice Green Mango - Juice Mango - Juice Passion Fruit - Juice Rose Apple - HELD THAT:- Juice Green Mango, Juice Mango, Juice Passion Fruit and Juice Rose Apple are classifiable under HSN Code 2009 and attract GST at the rate of 12% as per Si No. 41 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Juice Butter Milk - HELD THAT:- Juice Butter Milk is classifiable under HSN Code 0403 90 10 and is exempted as per SI No. 26 of Notification No.02/2017 Central Tax (Rate) dated 28.06.2017.

  Caramel Pudding - Chocolate Pineapple Pudding - Fruit Salad Mix - Tender Coconut Pudding - HELD THAT:- These are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and is liable to GST at the rate of 18% as per SI No. 23 of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Payasam of all varieties - HELD THAT:- These are classifiable under HSN Code 2106 90 99- Other food preparations not elsewhere specified or included and attracts GST at the rate of 18% as per SI No. 23 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

  Various sandwiches and rolls - HELD THAT:- These are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and taxable at the rate of 18% as per Sl No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Ada Chakka - Ada Pazham, - Ada Plain - Ada Ragi - Ada Wheat - Vattayappam - Sharkara Vattayappam, Banana Ball, Banana Fry, Bonda Veg, Chicken Burger, Chicken Cheese Steak, Chilli & Padaval, Chilli Cauliflower, Chirotta, Parippu Vada, Sambar Vada, Sukhiyan, Mini Chicken Samosa, Noodle Chicken Samosa, Noodle Veg Samosa arid Punjabi Samosa - HELD THAT:- These are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified and liable to GST at the rate of 18% as per SI No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Various other food items - HELD THAT:- These are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and is liable to GST at the rate of 18% as per Sl No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Lasagne - HELD THAT:- Lasagne is classifiable under HSN Code 1902 20 10 and is liable to GST at the rate of 12% as per SI No. 32B of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

  Natural Honey - HELD THAT:- Natural Honey is classifiable under HSN Code 0409 00 00 and is liable to GST at the rate of 5% as per SI No. 13 of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 for those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available - Natural Honey other than those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available is exempt from GST as per SI No. 29 of Notification No.02/2017 Central Tax (Rate) dated 28.06.2017.

  Cone - HELD THAT:- Cone is classifiable under HSN Code 1905 32 90 and is liable to GST at the rate of 18% as per SI No. 16 of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

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• 2019 (11) TMI 113 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Classification of supply - contract for 'Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Space Centre, ISRO, Thiruvananthapuram - eligibility for the concessional rate of GST under Sl.No.243A of First Schedule of Notification No.01/2017 Integrated Tax (Rate) dtd.28-06-2018 - works contract or not - whether covered under Entry Sl.No.3 of Notification No.08/2017 Integrated Tax (Rate) dtd.28-06-2017 as amended by Notification No.24/2017 Integrated Tax (Rate) dtd.21-09-2017 attracting GST at the rate of 12%?

  HELD THAT:- The 1.2m Trisonic Wind Tunnel that is finally commissioned is an immovable system for test set up to be used purely for Research and Development purpose to design Launch Vehicle and Re-entry Space Craft. On commissioning of the project, the civil work as well as the machinery and equipments inside become an integral and inseparable system. As the installation and commissioning of the 1.2m trisonic Wind Tunnel includes works of civil structural, engineering, fabrication; procurement, electrical, pipelines and fire fighting systems, overall integration of the systems, commissioning, performance testing and training it is clear that the work will fall under the definition of works contract under Section 2 (119) of CGST Act, 2017.

  The activity being a works contract awarded by the Central Government Department by .way of construction, erection, commissioning, installation, completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12% GST as per Sl.No.3 (vi) of Notification No.08/2017 Integrated Tax (Rate) dated 28.06.2017 - In this case, VSSC is undertaking the activity of research and development to design Launch Vehicle and Reentry Space Craft as a public authority.

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• 2019 (11) TMI 112 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Classification of goods - rate of tax - Bentonite Powder - competitors are selling the Bentonite Powder @ 5% (in electrical shops for earthing purpose) - HELD THAT:- Bentonite in crude form or processed form is covered under HSN 2508 - Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; clamotte or dinas earths and as such is used as a binding agent in the manufacture of iron ore in the steel Industry. It is also used for piling; whereas the Bentonite used as filling compound for electrical earthing usually consist of mixture of Bentonite powder, Wood charcoal powder, Graphite powder, Sodium Sulphate etc.

  The earthing compound absorbs moisture from the surrounding soils reducing the contact resistance and in turn effectively increasing the Size of the Copper earth rods installed and buried in the cable trench. As it is a compound used as surface tension reducing agent; it squarely falls under Heading 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included - Sub -Heading - 3824 99 17 - Surface tension reducing agents and attract GST at the rate of 18% as per SI No. 97 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

  The Gujarat Authority for Advance ruling has in RE : M/S. DOCSUN POWER PVT. LTD. [2018 (6) TMI 704 - AUTHORITY FOR ADVANCE RULING, GUJARAT] ruled that ‘Back Fill Compound’ is classifiable under Tariff Heading 3824. It is stated that Back Fill Compound is obtained by mixing Bentonite powder, Wood charcoal powder, Graphite powder and would not fall under Tariff Heading 2508.

  Mixture of Bentonite powder used for earthing purpose is liable to GST at the rate of 18%.

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• 2019 (11) TMI 111 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  

  Rate of tax - composite supply of works contract - clause (119) of Section 2 of Central Goods and Services Act, 2017 - whether the GST rate 18% or 12% is to be charged by the supplier? - applicability of N/N. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by various notifications - HELD THAT:- The nature of the contract between the applicant and the main contractor is verified. It is seen that the sub-contracts are covered under the item no. (ix) of SI.No. 3 of the Notification No. 1 1/2017 -Central Tax (Rate) dated 28.06.2017 and this is with effect from 25.01.2018. Earlier to this, the nature of the service provided by the applicant to the main contractor was covered under item no. (ii) of the SI.No. 3 of the Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 taxable at 9% under CGST Act and 9% under SGST Act.

  The contract between the main contractor and the Government entity is for the supply, design, erection, transmission and commissioning of different capacity of transformers of 220 KV, 110 KV, 66 KV, 33 KV, & 11 KV lines and industrial electrification works, Networking & Automation Apartments /complex, Electrical works and allied services and this supply is neither covered under item (iii) or item (vi) and hence the supply of services by the applicant is not covered under item no. (ix) and hence gets covered only under item (ii) of the SI.No. 3 of the Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 taxable at 9% under CGST Act and 9% under SGST Act.

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• 2019 (11) TMI 110 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Rate of GST - professional / job works charges to be paid by the applicant - Restriction under GST laws - Documents or formats to be maintained by the applicant - Generation of waste - HELD THAT:- The rate of GST applicable is 18% as per Si No. 26 (iv) - Manufacturing services on physical inputs (goods) owed by others, other than (i), (ia), (ii), (iia) and (iii) above of Notification No. 11/2017 Central Tax (Rate) dated 28,06.2017.

  Restriction under GST laws - rate of GST - supply of raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required design and supervision of the engineers of the applicant - HELD THAT:- As per Section 143 of the CGST/SGST Act, 2017; the registered principal may, without payment of tax, send inputs or capital goods to a job worker for job work and, if required, from there subsequently to another job worker and so on. Subsequently, on completion of the job work, the principal shall either bring back the goods to his place of business or supply the same directly from the place of business / premises of the job worker within one year in case of inputs or within three years in case of capital goods.

  Documents or formats to be maintained by the applicant under GST laws - transfer of raw materials to the job work unit - processing and return of finished goods from the job work unit to the applicant or despatch of finished goods from the job work unit directly to the destination of the applicant’s customers - HELD THAT:- As per the provisions of Section 143 (1) of the CGST Act, 2017 the principal can supply goods directly from the place of business / premises of the job worker to its end customer. The supply of goods by the principal from the place of business / premises of the job worker to the end customer will be regarded as supply by the principal and not by the job worker. If the job worker is not registered then the principal shall declare the place of business of the job worker as his additional place of business - As per Rule 45 of the CGST/SGST Rules, 2017; the inputs, semi-finished goods or capital goods shall be sent to the job worker and received back by the principal under the cover of a delivery challan containing particulars as prescribed in Rule 55 ibid issued by the principal, including where such goods are sent directly to a job worker. The principal is required to file FORM GST ITC-04 every quarter furnishing the details of the goods sent for job work.

  Change of rate of tax - consumables like paints primers and consumable spares like locking ring are arranged by the job work unit - HELD THAT:- The job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work - The job worker, as a supplier of services, is liable to pay GST at the applicable rate. The job worker shall issue an invoice at the time of supply of the services & determined in terms of Section 13 read with Section 31 of the CGST/SGST Act. The value of services would be determined in terms of Section 15 of the CGST/SGST Act and-would include not only the service charges but also the value of any goods or services used by him for supplying the job work services. The use of own goods by the job worker in addition to the goods supplied by the principal for job work will not change the nature of the activity and will have no bearing on the rate of GST applicable for the job worker.

  Is there any tax liability on the applicant under GST laws on the value of the scrap held with the job work unit? - HELD THAT:- As per sub-section (5) of Section 143 of the CGST/SGST Act, 2017; any waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax, or by the principal if the job worker is not registered.

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• 2019 (11) TMI 109 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Rate of GST - Peanut Candy - Gingelly Candy - Uniappam - Neyyappam - Kinnathappam - Kalathappam - Rice Ball (ariyunda) - Achappam - Kuzhalappam - Madakku - Pottlappam - Thatta/Thottavada - Murukku - Avil Vdayichathu - Baked Chips - HELD THAT:- The Peanut candy and Gingelly candy are confectionery products made by heating a variety of sugars and thereby covered under HSN 1702.

  The Uniappam, Neyyappam, Kinnathappam, Kalathappam, Rice Ball (ariyunda) and Avil Vilayichathu are traditional sweet/snack of Kerala. It is deep fried fitters made with rice and jaggery: Hence these items comes under the category of “sweetmeats” with HSN 2106 90 covered under Entry 101 of 1st schedule.

  The Achappam, Kuzhalappam, Madakku, Pottiappam, Thatta/Thattavada and Murukku etc are savouries having a salty or spicy flavour rather than a sweet one. Hence these items comes under the category of “namkeens” with HSN 2106 90? Therefore if the items are sold under trade / brand name, it will covered under Schedule II of Sl.No.46 and otherwise 101A of the 1st Schedule.

  The Baked Chips are come under HSN 2008 19 40 “other roasted and fried vegetable products.

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• 2019 (11) TMI 41 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Liability of GST - Rate of tax - services rendered by the applicant on quality testing and certification of gold ornaments - HELD THAT:- The Jewellery Manufacturing Services includes gold maintenance / repair works, which falls under service Classification Code 998892. As per Section 2 (68) of the CGST Act, 2017; Job work is defined as undertaking any treatment or process by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly. The rate of GST applicable for manufacturing services on physical inputs (goods) owned by others is 5%; if undertaken on goods belonging to registered persons as per SI No.26 (i) (c) and 18% GST, if job work undertaken on goods belonging to unregistered persons as per SI No. 26 (iv) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.

  As per Section 22 of CGST/SGST Act, 2017; every supplier of services is required to obtain registration only when his aggregate turnover, to be computed on all India basis, in a financial year exceeds the threshold limit of ₹ 20 lakhs.

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• 2019 (11) TMI 40 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Classification of supply - composite supply or not - supply of spare parts / accessories and repair service - principal supply is repair service - taxable at 18% or not?

  HELD THAT:- The supply of spares parts / accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently and work orders are issued separately specifying the spares / accessories to be supplied and the services to be supplied and the rates applicable thereon as per the rates quoted in the Repair Rate Contract can't be considered as a composite supply. Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately.

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• 2019 (11) TMI 39 - AUTHORITY FOR ADVANCE RULING, KERALA
  

  Classification of goods - rate of tax - agricultural implements used for rubber tapping such as Spouts, Cup Holders and Collection Cups - HELD THAT:- Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 “other hand tools of the kind used in agricultural, horticulture or forest”, As such these items are exempted from GST.

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