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GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 20 of 494 Records
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2023 (9) TMI 855
Scope of Advance Ruling application - appellant is service recipient - construction, erection and commissioning of metro rail facility all over the state of Uttar Pradesh - Section 95 of the CGST Act 2017 - HELD THAT:- The appellant is receiving services from M/s KESCO and opts to seek advance Ruling under Section 95 of the CGST Act 2017 as a receiver of service - It is also found that the Authority for Advance Ruling has ruled that the Applicant M/S Uttar Pradesh Metro Rail Corporation Limited is receiver of the Goods/Services provided by M/s KESCO and under the provision of clause (a) of Section 95 of CGST Act 2017, only supplier of the services can file Application for Advance Ruling and accordingly no ruling can be given in the matter. Needless to say that meaning of the term applicant as defined under clause (c) of Sectio....... + More
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2023 (9) TMI 854
Valuation - inclusion of value of material and cost of execution of work for installation of lines will be included in the value of supply for determination of taxable value under GST where all such cost are taken as reimbursement or not - value of material and cost of execution of work for installation of lines will be included in the value of supply for determination of taxable value under GST where all such cost are borne by the recipient of service and only supervision fee charged by applicant? HELD THAT:- The supply has been defined under Section 7 of CGST Act, 2017 which includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease, or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business . Further as per definit....... + More
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2023 (9) TMI 853
Process amounting to manufacture or not - mixing of scent (mixture of various perfumes and not Jarda Scent) in raw unmanufactured tobacco dust by the Appellant after procuring the same from various traders and, and its subsequent sale to customers on B to B and B to C basis, after ensuring packing from third party - processing of manufactured Tobacco dust by add mixing the scent (mixture of various perfumes and not Jarda Scent) would change the character of unmanufactured tobacco to manufactured Tobacco or not - HELD THAT:- Undoubtedly, in the present case the raw tobacco dust is the result of screening of raw tobacco through which tobacco leaves, its stem, and other tender parts are separated through the process of drying, winnowing, crushing and separating through sieving and the better parts are used for chewing tobacco and remainin....... + More
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2023 (8) TMI 969
Exemption from CGST UPGST - educational services - supply of education and training services to commercial pilots in accordance with the training curriculum approved by the DGCA for obtaining the extension of ATRs on their existing license - services provided by the Appellant is part of a curriculum for obtaining qualification recognized by any law for the time being in force or not - to be covered under SI.No. 66(a) of the Notification No. 12/2017 dated 30.06.2017 or not - HELD THAT:- The Appellant imparts training to the trainees and thus provides ATR extension services. On completion of the said training the Appellant issues course completion certificate, which is a pre-requisite document for preferring application before the DGCA, who conducts the examination through an approved examiner and on passing of the said exam the DGCA r....... + More
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2023 (8) TMI 572
Reversal of ITC - sale of alcoholic liquor for human consumption effected by it at its premises - whether the appellant is required to undertake reversal in terms of Rule 42 to the extent of the turnover that relates to sale of alcoholic liquor for human consumption? - HELD THAT:- From the plain reading of the explanation to the Rule 42(1) of the GST Rules, 2017 as well as Entry 5 I and 54 of List II of seventh schedule, it is clear that for the purpose of computation of exempt turnover as well as total turnover, duties and taxes on alcoholic liquor for human consumption shall be excluded and not the whole value of sales of alcoholic liquor for human consumption. The appellant has claimed that under several legislations in India the term goods has been defined for charging of taxes on alcoholic liquor, and so the definition of go....... + More
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2023 (7) TMI 525
Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the factories Act, 1948 - HELD THAT:- Section 46 of Factories Act, 1948 although mandates to provide a canteen for use of workers in a factory, wherein more than two hundred and fifty workers were ordinarily employed, it does not provide for any provision for exemption from levy of any taxes. In fact, Tax in this case is leviable in terms of the provisions of the GST law, on the consideration (on the actuals, at subsidized rates) for supply of the food/beverages; and is not covered by any exemption, at all. Further, the said consideration for supply of food/beverages, although at the subsidized rates, is also do not qualify as the perquisit....... + More
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2023 (7) TMI 524
Input Tax Credit - Steel, cement and other consumables - interpretation of the provisions of section 17 (5) (d) of the GST Act - integrated factory building is plant and machinery or not? Whether the overhead crane fixed in the factory premises can be classified as plant and machinery? - HELD THAT:- This crane is falling under HSN 8426 and taxable at 9% CGST+9% SGST in schedule III under Sl.No. 327 of rate notification No. 1/2017 Central fax Rate. Chapter 84 deals with machinery and hence the overhead crane would fall under the category of plant and machinery. As per the Explanation under section 17 of the CGST Act, 2017. the expression Plant machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes su....... + More
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2023 (6) TMI 828
Valuation of supply - pure agent services or not - entitlement to claim deduction of the reimbursement of amount of stipends and other expenses received from the NEEM Trainer from the value of supply - Rule 33 of the CGST Rules, 2017 - HELD THAT:- To qualify mere receiving payment under the cover of reimbursement of Stipend amount and other expenses incurred by the Appellant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees from NEEM Trainer as a payment received by a pure agent, all parameters prescribed in conditions and meaning stated u/r 33 of the CGST Rules are required to be fulfilled. In this case, despite giving enough opportunity, the appellant is neither able to establish that appellant was fulfilling conditions of pure agent . Appellant was not found to be duly authorized ....... + More
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2023 (6) TMI 777
Valuation of supply - Consideration for supply - Incentive received from Intel inside US LLC under Intel Approved Component Supplier Program (IACSP) - export of service or not - HELD THAT:- To qualify as a trade discount the three conditions should be satisfied that the buyer and the supplier have entered into an agreement which is not the case at present, as the incentive is being directly received from IIUL and agreement exists between the manufacturer and the supplier only and not with the distributor. Secondly, the incentive received is not directly linked to a specific invoice rather than the volume of sale undertaken by the authorized distributor of IIUL. Thirdly, there is no such reversal done by the Intel Authorized Distributors in the present case in relation to the goods supplied to the appellant. The wordings of Sectio....... + More
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2023 (6) TMI 776
Classification of supply - supply of services - business of leasing of pallets, crates and containers - interstate movement of goods between the Units of the appellant or between the Unit of the appellant and customers premises - taxability of the aforesaid transaction since the business model is not operational - documentation for the movement of goods. Supply of leasing services - input tax credit as per the lease value charged by the supplier branch of CIPL - HELD THAT:- The recipient CIPL Karnataka who is recipient of the leasing services is eligible for full input tax credit in the transaction between the applicant and the CIPL Karnataka and hence the value declared in the invoice would be the value of goods or services or both as per the second proviso to Rule 28 and hence would be treated at the value of such supply - The a....... + More
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2023 (6) TMI 775
Levy of IGST - amount paid to IVL Sweden against the receipt of support services in the form of consultancy - reverse charge mechanism - Exemption to service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient - place of supply - HELD THAT:- On perusal of the subject contract entered by the Appellant, IVL Sweden and MCGM. it is conspicuous that Appellant, i.e., IVL India, is being termed as the Consultant of the subject projects and IVL Sweden has been termed as the Parent Company. Further, the said contract also provides that the Commissioner would pay to the consultant, i.e. IVL India, the contract fee amount, in consideration for the work carried out by them. Thus, in view of the above, it is adequately clear that IVL India is providing services to MCGM, and acc....... + More
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2023 (5) TMI 1069
Taxability under GST Act and Compensation cess Act - coal rejects whose invoice is raised by the applicant upon washery/job worker - eligibility to avail Input Tax Credit (ITC) of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job worker for cleaning - admissible proportion of Input Tax Credit. HELD THAT:- The question of maintainability was not examined at the AAR stage and it would be in the fitness of the things that the issue be re-examined by AAR itself. As per subsection (1) of Section 101 of the CGST Act 2017, the appellate authority may pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to - As the power of remand back is not clearly detailed in the provision, it would be in fitness of things to refer to other Acts wherein similar p....... + More
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2023 (5) TMI 1068
Liability to pay GST under reverse charge basis - Kacha Arhtiya or not - registered person in terms of N/N. 13/2017-CentraI Tax(Rate) dated 28 th June, 2017 as amended vide N/N. 43/2017-Central Tax (Rate) dated 14th November, 2017 - appellant contended that a Kacha Arhtiya is not an agriculturist within the meaning of section 2(7) of the CGST Act, 2017 and therefore, is not covered under the notification no. 43/2017-Central Tax (Rate) dated 14th November, 2017. HELD THAT:- The definition of recipient is primarily attributed to the payment of consideration and the person who is liable to pay such consideration. Where the element of consideration does not come into play, the definition ventures into the aspect of identification of the person to whom the goods are delivered or made available, or to whom possession or use of the goods ....... + More
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2023 (5) TMI 1067
Classification of supply - works contracts - supply of services by the Appellant to M/s Uttar Pradesh Jal Nigam - M/s Uttar Pradesh Jal Nigam are covered under Local Authority or not - applicability of N/N. 15/2021-Central Tax (Rate) dated 18th November, 2021 read with N/N. 22/2021-Central Tax (Rate), dated 31.12.2021 - Rate of tax - HELD THAT:- As per the scope of work submitted by the Appellant they are engaged in contracts for construction of head works sumps, pump rooms, laying jointing of pipe line and commissioning and maintenance of the entire work for water supply projects/sewerage projects/facilities. They are mainly supplying these services to Government Authorities/Government entities, mainly to M/s Uttar Pradesh Jal Nigam. On going through the constitution of Uttar Pradesh Jal Nigam (hereinafter referred to as the UPJN)........ + More
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2023 (5) TMI 748
Classification of supply - composite supply of construction of residential apartment services or the same is a distinct supply under section 7 of the CGST/WBGST Act, 2017? - bundled service or not - rate of tax - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - if apartments are sold after receipt of completion certificate from the competent authority, then whether the amounts collected for right to use of car parking space will also be treated as a non GST supply or not - Whether the taxability would change if such charges for right to use of car parking space is collected after the sale of the apartment has been done i.e. the customer had not opted for the car parking space at the time of purchase of the under constructed unit, but had sought for the same after the unit was ha....... + More
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2023 (4) TMI 421
Classification of supplies - rate of tax - pure services - supply of works contract services - services procured by the appellant from 3rd party contractor in providing services to GHMC and I CAD - eligibility to obtain services at reduced rate of 12% as per entry 3(iv) of Notification 11/2017 CTR dated 28 June 2017 - HELD THAT:- Works contract will be treated as service and tax would be charged accordingly. As per Section 2(119) of the CGST Act, 2017, unless the context otherwise requires, the term works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execu....... + More
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2023 (4) TMI 303
Levy of GST - Benefit of exemption from GST - - manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities - Entry No.3 to Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The words or a Governmental authority or a Government Entity in the heading Description of services against above referred Entry No.3 has been omitted vide Notification No. 16/2021-Central Tax (Rate) dated 18.11.2021 - for claiming benefit of exemption, is that the term 'in relation to' used in the exemption provided at Entry No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. as amended, is very much wide enough to cover every kind of services that results in performance of the functions as mentioned in Article 243 W and 243G of the Constitut....... + More
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2023 (4) TMI 302
Classification of services - rate of tax - services provided by appellant (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat - taxable a tax rate of 12% GST or 18% GST? - time limit for filing appeal - HELD THAT:- T here is a prohibition imposed by the main Contractor on the sub-contractor M/s Radhe Construction from further subcontracting the work allotted to them, without the consent of the main contractor. The appellant has also not produced any evidence to show that they were appointed by M/s Radhe Construction after obtaining the consent of the main contractor. On further verification of the EPC contract dated 08.03.2019 awarded by the Irrigation Department to the main contractor, it is seen that the main contractor has sub co....... + More
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2023 (4) TMI 155
Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - composite supply with construction of residential apartment as the principle supply and other services provided are incidental to the main supply or not - charges will be treated as consideration for construction services of the Company and classified under HSN 9954 along with the main residential construction services of the Company or whether the same will be treated as consideration for independent service(s) of the respective head? HELD THAT:- In the present case, the different elements of transactions are available separately. The type of supplies or charges received in this case like advance maintenance charges, club house charges, share of municipal taxes (pertaining to period after occupanc....... + More
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2023 (4) TMI 44
Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - Appellant is also supplier of service while selling such commercial built-up space as an agent on behalf of the Government of India in the colonies under redevelopment - sale of commercial built-up space - sale of built-up space for which part of the consideration was received prior to 01.07.2017, and partly on or after 01.07.2017 - consideration received under an agreement to sell constructed units in a building which is under construction. Liability to pay GST on the sale of commercial super built up area on behalf of MoHUA, Government of India - HELD THAT:- Supplier means any person supplying the goods or services or both and it also includes an agent. The definition of agent includes a commission agent, broker etc. acting as such on ....... + More
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