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GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 20 of 102 Records
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- 2019 (10) TMI 208
Condonation of delay in filing appeal - Classification of goods - Kalva raksha sutra - present appeal is against the ruling in as much as the original authority has stated that the product manufactured by the appellant is not ‘Kalava Raksha sutra’ but skeins of braided yarn of various compositions - appeal was filed beyond statutory limit - HELD THAT:- As per proviso to Section 100(2), the Appellate Authority if satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the appeal period of thirty days can allow it to be presented within a further period not exceeding thirty days. In the case at hand, the appeal is filed within the statutory period though incomplete which has been made good within the further period of thirty days provided in the said proviso. Hence the lacuna is condone....... + More
- 2019 (10) TMI 35
Construction service - preferential location service (PLS) - Composite/principal supply - whether the supply of these services of PLS including floor rise, directional advantage constitutes a composite supply with construction service as the principal supply? - whether abatement prescribed for construction service under Sl. No. 3(i) read with Paragraph 2 of Notification No. 11/2017-CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), as amended from time to time is applicable on the entire value of such composite supply? HELD THAT:- The abatement, which is allowed on the value of construction service, as the plot of land on which construction is done is not liable to GST, cannot be deemed to be applicable in respect of PLS, which is altogether a separate service having no association with the land - ....... + More
- 2019 (8) TMI 1356
Classification of goods - Salwar / Churidhar sets, comprising of three pieces of cloths viz., tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not - whether they are to be classified as “Fabrics” under Chapters 50 to 55 depending on the constituent material or as “articles of apparel and made up textile articles” under Chapter 61,62 and 63? - rate of GST - challenge to AAR decision. HELD THAT:- It is agreed that in the sets under consideration, the Salwar (bottom) requires stitching and the Kurta(Top) is to be stitched to size but mere Stitching / Stitching to size do not take away the characteristics of the garments being Salwar/ Churidar sets. It will not be out of context to mention that in the Model 2 and 3 displayed during the hearing, it was observed that the duppatta which is one of t....... + More
- 2019 (8) TMI 1287
Benefit of the exemption from GST - sensitizing farmers/ entrepreneurs; training students/ academia; undertaking testing for pathogens, quality of farms; supply of fish seeds; artemia Cyst(processed) for fish feed; etc.. - it is contended that the authorities below have not properly taken into consideration and extended to them the benefit of the exemption - challenge to AAR decision - Condonation of delay of 13 days in filing appeal - HELD THAT:- considering the fact that the appellant is a registered society by MPEDA, an autonomous body created by an Act of Parliament and following the decision of Hon’ble S.C. in the case of INDIAN OIL CORPORATION LTD. VERSUS SUBRATA BORAH CHOWLEK [2010 (11) TMI 857 - SUPREME COURT] we condone the delay and take the appeal for consideration. The activities undertaken by the appellant is of diverse....... + More
- 2019 (8) TMI 1085
Classification of supply - supply of goods or supply of services - activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems - rate of GST - Challenge to AAR decision - HELD THAT:- The Solar Energy based bore well water pumping system deserve classification under entry No. 234 of the Notification No. 01/2017-Central Tax (Rate) as ‘Solar Power based devices’. Benefit of Notification Nos. 24/2018-Central Tax(Rate) and 27/2018- Central Tax(Rate) inserting ‘Explanation’ in the entry No. 234 ibid and inserting entry No. 38 ibid - HELD THAT:- The benefit is available only when the Solar Power based devices’ i.e. the System is supplied along with other goods and Services, one of which being a taxable service specified in the entry at S. No. 38 ibid. A standard So....... + More
- 2019 (8) TMI 1084
Input tax credit - Central Tax paid in Haryana - Applicant registered in Rajasthan State - Territorial Jurisdiction - location and place of supply - Challenge to AAR decision - HELD THAT:- The credit of input tax is admissible to a registered person, subject to conditions and restrictions, and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of the CGST Act. After going through the Section 9(1), it is found that the Central GST is a tax levied on all intra-State supplies of goods or services or both Going ahead, Intra-state supply of service, as per Section 8(2) of the Integrated GST Act, 2017 means supply of services where the location of the supplier and place of supply of services are in the same State. Thus crux of the matter is that f....... + More
- 2019 (8) TMI 1010
Classification of services - Rate of GST - Royalty in relation to mining lease - Excess Royalty Collection Contracts (ERCC) - services provided by the State of Rajasthan to M/s. Aravali Polyart Private Limited for which royalty is being paid - classified under SAC 9973 specifically under 997337 as Licensing Sendees for the right to use minerals including its exploration and evaluation or as any other Sendee? - reverse charge mechanism - N/N. 11/2017-Central Tax (Rate) dated 28.06.2017 - challenge to AAR decision. HELD THAT:- The Service has been rightly classified under the Service Code 997337 [Licensing services for the right to use minerals including its exploration and evaluation (entry No. 257)] falling under the Group 99733 [Licensing Services for the right to use intellectual property and similar products (entry No. 250)] falling un....... + More
- 2019 (8) TMI 943
Classification of goods - Power Bank - classifiable under Heading 8504 40 90 as 'Static Converter-others or under Heading 8507 as Accumulator and not as Static Converter? - Challenge to AAR decision - HELD THAT:- With the technical report and the relied upon case laws not being of any assistance to advance the case of the Appellant, we turn to the HSN Explanatory Notes to decide the classification of the Power Bank - The Harmonised System of Nomenclature and the Chapter Notes and Explanatory Notes thereto, on which the Tariff Act has been modelled has been repeatedly acknowledged by Courts to be a safe guide for resolution of disputes with regard to classification under the Tariff Act - When we read the Explanatory Notes on Chapter Heading 85.04 and 85.07 (extracted above), we find that, in the case of Static Converters, there is a co....... + More
- 2019 (8) TMI 901
Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - classification of goods - Evacuated/Vacuum Tube Collectors (ETC/VTC) - classified under Chapter 84 of HSN - benefit of concessional rate as per Sl. No. 234 of Schedule - I under Notification, 01/2017 IGST Rate dated 28.06.2017 - HELD THAT:- On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to be challenged. However, in view of the proviso thereto, the Appellate Authority is empowered to allow the appeal to be presented within a further period of 30 days if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the initial period of 30 days. Thus....... + More
- 2019 (8) TMI 308
Classification of goods - Biogut Capsule - Zinc Ascorbate Syrup - Lactoin Drop - whether the products for which classification has been sought fall under the category of dietary/health supplement or they are drugs and medicines as claimed by the Appellant? - HELD THAT:- The Appellant is a license holder under FSSAI and as per the Appellant's submission and observations of WBAAR, the products have stickers pasted on packaging proclaiming “Health/Dietary Supplements”, “Health Drinks” and “Not for Medicinal Use”. This is as per the Regulations set by FSSAI. It is noted that Food for Special Medical Purpose and Food for Special Dietary Use are intended to be used only under medical advice [Regulations 3 & 8]. The general requirement [Regulation 2(d)(ii)]of the Regulations specifies that the articles....... + More
- 2019 (8) TMI 307
Input tax credit -allowability of discounts on invoice value raised by the suppliers for determination of credit - credit to be allowed on full GST charged on the undiscounted supply invoice or a proportionate reversal of the same is required to be done - post purchase discount given by the supplier to them through the C2FO platform - HELD THAT:- A conjoint reading of Sections 15 and 16 leads to the conclusion that a registered person is entitled to take full credit of the input tax charged on the supply of goods or services or both. The provisions of the second proviso to section 16(2) would come into play only where the buyer/ recipient fails to pay the supplier of goods the amount towards the value of the supply. This is not the situation here. The buyer has discharged the GST charged on the undiscounted transaction value at the time o....... + More
- 2019 (8) TMI 116
Nature of activity - supply of service or not - bouncing/dishonoring of cheques - Levy of GST - Bounce Charges collected by the Appellant - tolerate an act or situation of the default by the borrowers - scope of supply - entry 5 (e) of the Schedule II to the CGST Act, 2017 - HELD THAT:- The default in payment of EMIs as also the bouncing or dishonor of the cheque are hereby deemed to be defaults under the provisions of the agreement entered between the appellant and their customers. On any default or breach of the agreement, the remedies available with the appellant are either to recall loan or cancellation of agreement, or to initiate legal proceedings under the Negotiable Instruments Act or under the Payments and Settlement Act, or taking possession of the product, etc. However, the appellant instead of taking recourse to the remedial p....... + More
- 2019 (8) TMI 33
Classification of supply - rate of tax - food supplied at social gatherings - HELD THAT:- Under the provisions of serial no. 7(v) of the Rate Notification it is seen that any supply of food or beverage at any event, whether or not served at an outdoor or an indoor function, squarely falls under the said category. A social get-together held at the Club premises as explained by the Appellant, is “an event or a function” of occasional nature. An “event” is a planned public or social occasion whereas, a “function” means an official ceremony or a formal social event, such as a party or a special meal, at which a lot of people are usually present - The provisions of serial no.7(v) of the Rate Notification is not restricted to Exhibition Halls or Marriage Hails and includes all indoor and outdoor functions. Th....... + More
- 2019 (8) TMI 32
Levy of GST - Delayed payment of tharges which are overdue from the client towards trading of securities and reimbursed to them - HELD THAT:- Where The client makes delay (i.e. beyond T+ 1 statutory time limit for payment as per SEBI regulations) in reimbursing the expense (being purchase consideration of the securities bought for client and already collected from stock broker by stock exchange with T+ 1 time limit) to the broker and broker charges amount on delay of such reimbursement of expense, for securities purchased from the client - It is purely a deferment of liability only which arose since the payment was not made within the stipulated period of time by the client to the Stock Exchange for purchase of Securities. Since the service of buying and selling of securities which is exempted under GST, as per the definitions of 'goo....... + More
- 2019 (8) TMI 31
Levy of GST - Penal Interest for delayed payment of EMI - interest for the purpose of exemption under Sr. No. 27 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Sr. No. 27 of Maharashtra State Notification No. 12/2017-State Tax (Rate) dated 29.06.2017, and Sr. No. 28 of Notification No. 9/2017-lntegrated Tax (Rate) dated 28.06.2017 - taxable supply or not - Tolerate an act or a situation - Challenge to AAR decision. HELD THAT:- The agreement between appellant and customers has clearly defined the terms therein and the terms (Default Interest’, ‘Penal Charges’ and ‘Bounce Charges’ are defined separately and therefore are exclusive of each other. A further reference to the clause 16 and schedule referred therein shows that the appellant recovers the charges for delay in payment of EMI and for c....... + More
- 2019 (8) TMI 30
Classification of supply of goods - Electrolnk supplied along with consumables - time and value of supply of Electrolnk with consumables under the Indigo press contract - composite supply or Mixed supply - naturally bundling of services. HELD THAT:- The Agreement is between HP and its Reseller and as per the agreement, HP appoints Reseller as an authorized, nonexclusive Reseller for the purchase and resale of Supplies subject to the terms and conditions of the Agreement. As per ‘SUPPLIES’ under Section C, the resellers have a choice to go for ‘A la -carte or the Tier programs. In the definitions, ‘A-La-carte Program’ is defined as a supplies purchase program defined in Section E. Section G of the agreement lays down the main features of the Tier program, where the ‘click’ of the printer is a charg....... + More
- 2019 (7) TMI 1507
Levy of GST - classification of supply - supply of goods or supply of services - Fixed fees and costs are for supply of alcoholic liquor for human consumption - PIL is providing job work services to the Appellant - effective ownership of the raw materials and inputs used for manufacture of the Products or not - HELD THAT:- In the instant case, it is expressly clear that PIL is being paid a fixed amount of fee for undertaking the manufacturing and other allied activities required for the manufacturing of the Product i.e. beer for the Appellant and not for the sale of the manufactured beer. In fact, the manufactured Product i.e. beer is sold to the buyers identified by the Appellant. Thus, there is no sale taking place between PIL and the Appellant. Thus, the contention of the Appellant that the consideration received by PIL from the Appell....... + More
- 2019 (7) TMI 1506
Classification of goods - rate of tax - Fan Coil Unit - whether the product is covered under HSN Code 8418 under Goods and Service Tax Act, 2017? - challenge to AAR decision. HELD THAT:- FCU is a part of the Air Conditioning System. It does not have anything in common with the refrigerating unit. The HSN Code 8418 covers refrigerators, freezers and heat pumps. The essential elements of refrigerator are listed as compressor, condenser and evaporators whereas it is seen from the description of the FCU that it is commonly a part of the Air Conditioning System and Heading 8418 does not include ‘Air Conditioning Systems’. Therefore, we are unable to agree with the contention of the appellant that the FCU will be covered under Heading 8418 - It is easily seen from the description that the Fan described under 8414 do not at all have ....... + More
- 2019 (7) TMI 1476
Classification of services - Support services or Intermediary Services - export of services - scope of services - Composite/Mixed supply - maintainability of Advance Ruling - HELD THAT:- Only those application will not be admitted before the Advance Ruling Authority, wherein the questions raised in the application are already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act. Since there is no issue pertaining to the GST Act which is pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act, the Advance Ruling application filed by the Respondent before the Advance Ruling Authority is clearly maintainable. Whether the service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a supply of “Support S....... + More
- 2019 (7) TMI 1475
Classification of supply - intermediary services or not - composite supply - services provided by the Appellant to Sabre APAC, their parent company located in Singapore - composite supply or not wherein the principal supply is the supply of intermediary service, or otherwise - HELD THAT:- It is amply evident that all the marketing and promotional activities, viz.- advertising, PR, Sponsorships, any special events and trade shows etc. are solely aimed to create the customer base for Sabre APAC, the Appellant’s parent company, to augment its business in India, by way of identifying the potential subscribers of Sabre System and thereby enhancing business opportunities for Sabre APAC, the Appellant’s parent company. The prime responsibility of the Appellant is to identify the potential subscribers viz.-travel agents across the cou....... + More
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