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GST - Appellate authority for Advance Ruling - Case Laws

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• 2021 (7) TMI 809 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA
  
  Liability of tax - hostel facility to its students including food - hostel fees collected from outside students staying at the hostel for study purpose at a rate of ₹ 250/- per day per person including food - tax liability on the appellant for selling text books to its students - educational institution in Para 2(y) of the N/N. 12/2017 Central Tax (rate) dated 28-06-2017 - exemption from GST or not - education as per the curriculum recognized by law - SAC of the services - collection of fees to Government university or institute working on the basis of Act passed in the Parliament - exemption given to hostel students as per Entry 14 of Notification No. 12/2017 - fixing tax on exempted goods like books - non-taxability of the services rendered by the appellant. HELD THAT:- In respect of exemption notification, and by applying the set....... + More

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• 2021 (7) TMI 789 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA
  
  Levy of GST - Valuation - supply of Castrol brand Industrial and automotive lubricants bearing HSN code 2710 - discount provided by M/s. Castrol to their dealers through the appellant - amount received as reimbursement of discount or rebate provided by M/s. Castrol as per written agreement between the Principal and their distributors - reversal of proportionate input tax credit - amount shown in the commercial credit not issued to the appellant by M/s. Castrol - applicant paying tax and availing credit received by them from the Principal Company Castrol or their stockists. Whether the discount provided by M/s. Castrol to their dealers through the appellant attracts any tax under GST? - HELD THAT:- Section 15 of the CGST Act states that the value of supply of goods or services or both shall be the transaction value, which is the price actu....... + More

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• 2021 (7) TMI 753 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA
  
  Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) - “Tufting” or a process “other than those processes mentioned in Heading 5701 to 5704” of the Customs Tariff and HSN Explanatory Notes to Chapter 57? - coir mats/ matting/ floor covering with vinyl (PVC) backing - covered under the description “coir mats matting and floor covering”? - whether merit classification under the heading 5705 (more specifically under CTH 5705 00 49) of Chapter 57 of the 1st Schedule to the Customs Tariff? - clarification issued by the CBEC drawback division. HELD THAT:- For the purpose of GST, Classification of goods under any tariff item/sub-heading /chapter shall be done using the General rules of interpretat....... + More

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• 2021 (7) TMI 752 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA
  
  Classification of goods - PVC carpet mats manufactured by them - classifiable under Tariff Item 5705.00.49 of CTA or under Tariff Item 3918 as held by the SGST Member? - taxable at a rate of 12% as per entry 146 of Schedule II of N/N. 1/2017-Integrated Tax Rate dated 28/6/2017? - HELD THAT:- For the purpose of GST, Classification of goods under any tariff item/sub-heading/heading/chapter shall be done using the General rules of interpretation of the First Schedule of the Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes to the HSN of the First Schedule of the CTA, 1975. The classification needs to be finalized only after deciding the nature of the material of which the impugned product is made up of. Once the same is found to be textile articles covered as goods of Section XI (Textiles &....... + More

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• 2021 (7) TMI 265 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of goods - rate of tax - alcohol based hand santizer - classifiable under Heading 3808 under the Customs Tariff Act taxable at 18% or classifiable under HSN 3004 taxable taxable 12%? - HELD THAT:- The alcohol-based hand sanitizers are commonly understood as hand hygiene product used to disinfect the hands from disease spreading germs. It is not commonly considered as a medicine used for the treatment or prevention of any disease or ailment. Even during the current pandemic, the use of alcohol-based hand sanitizer has been propagated only as a good hand hygiene practice which will prevent the transmission of the virus from one human being to another - The survey conducted among a cross section of people from different age groups showed that almost 79% were aware that hand sanitizer is used for maintaining good hand hygiene a....... + More

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• 2021 (7) TMI 264 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of goods - rate of tax - Isopropyl rubbing alcohol IP - Chlorhexidine Gluconate and Isopropyl Alcohol solution - medicaments or not - classifiable under the HSN 3808 taxable at 18% or at 12% under HSN 3004? - applicability of Schedule III of Notification No 01/2017-Central Tax (Rate) dated 28-06-2017 - HELD THAT:- Chapter 3004 of the Customs Tariff covers medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses. Though the terms 'therapeutic and prophylactic' have not been defined in either the Customs Tariff or the GST law, a common understanding of the term 'therapeutic' is treatment of a disease whereas 'prophylactic' is preventing the onset or progression of a disease. For a product to be classified as a medicament under Chapter Heading 3004, it is important that t....... + More

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• 2021 (4) TMI 981 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Concessional rate of duty - Works contract - tender agreement for wet leasing of Robotic spot-welding machine and laser cutting and welding machine - activities under tender agreement for comprehensive Annual Maintenance Contract - benefit under Schedule VI(a) and VI(b) are eligible for serial no. 3 (v)(a) or 3 (vi) of Notification No.11/2017-CT(Rate) dated 20.06.2017 as amended and corresponding entry under state notification. HELD THAT:- In the case at hand, all the Supplies in the tender are not supply made by the appellant to ICF in as much as in respect of the disposal of the obsolete M&Ps, the supply is by the ICF and the appellant is the recipient. Further, the supplies are not made in conjunction with each other in as much as the Wet-leasing of M&Ps is for a period of 10 years; Construction, supply, installation, commissio....... + More

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• 2021 (4) TMI 938 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Classification of goods - rate of GST - fruit juice-based drinks - to be classified as “Carbonated beverage with fruit juice” as per Para 3A definition in FSSAI Act or not - taxable under the category of “Other” under CTH 2202 10 90 or otherwise? - persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act? - challenge to AAR decision - AAR held that product 'K Juice Grape' falls under the category of “Other” under CTH 2202 10 90. The applicable rate of tax is 14% CGST vide Sl.No.12 of Schedule IV under Notification No.11/2017-Central Tax (Rate) and 14% under SGST at 14% vide Sl. No.12 of Schedule IV under Notification No.II(2)/CTR/532(1-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended. HELD THAT:- The product prepared ....... + More

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• 2021 (4) TMI 937 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Levy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - HELD THAT:- GST is to be paid on such amounts of expenses reimbursed at the time determined as per Section 13 of the GST Act, as it represents the part of consideration received in advance by the appellant from its recipient (notwithstanding that the same is later included in tax invoice of the appellant) and to be paid at the time of reimbursement as by then the actual expenses borne by the recipient is known. Rate of GST - HELD THAT:- The applicable rate of GST on such expenses incurred by the recipient and reimbursed by the appellant is the same rate at which the appellant charges for the software development service supplied by the appellant to the overseas holding company, on the ground th....... + More

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• 2021 (4) TMI 936 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Seeking clarification from the court in view of the first proviso to section 98(2) of the central goods and service tax act 2017 to enable the sixth respondent to WP namely AAR to pass orders in that application - Whether pendency of the Writ petition 24412 dt 19/08/2019 shall not preclude the AAR from deciding the application made by the Petitioner namely the PHFMS? HELD THAT:- The appeal was filed by the appellant mainly on the ground that in spite of the facts mentioned in detail on the merits of the case in the application before AAR along with the documentary evidences submitted before the AAR, the AAR have not given their ruling citing the section 98(2) of the CGST Act, as a constraint in giving their rule on the issue raised by the applicant - The applicant has filed this appeal with Appellate authority for Advance Ruling with pray....... + More

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• 2021 (4) TMI 935 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Exemption from GST - inward supply of services - upfront lease amount paid to M/s. RLDA for the development of Multi functional complex (Operational building) at Erode Railway junction for long term lease for 45 years - HELD THAT:- The provisions of section 103 categorically states that the ruling pronounced is binding only on the appellant. It automatically flows that if a recipient obtains a ruling on the taxability of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. Any law provision has to be interpreted in a constructive and harmonious way keeping in mind the object of the purpose of the provision - On a conjoint reading of the provision....... + More

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• 2021 (4) TMI 934 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Classification of supply of services - pure services relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries - N/N. 11/2017- C.T.(Rate) dated 28th June 2017 - Exempt form GST or not - HELD THAT:- When the bid for services to GCC is directly with the appellant and the services are to be done by the appellant to GCC, why appellant entered into agreement with concessionaire, who has been promoted by the appellant itself, though out of question here, appears somewhat strange. However, the answer lies in the fact that the very nature of concessionaire agreement / bid with GCC involves supply of bins, construction of sheds, vehicles, mechanical sweepers, etc., along with other goods and services; therefore, the appellant who only won the bid and sh....... + More

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• 2021 (4) TMI 933 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Levy of GST - leasing of pathway to a person to her/his dwelling unit by CMRL - Challenge to AAR decision - Original Authority has ruled that leasing of pathway by the appellant to Dr. Prema (lessee) by way of shared access of the Non-residential property held by the appellant is taxable under GST. HELD THAT:- The appellant had initially acquired the property (including the land for which shared access is extended to the land owner) for public purpose from the land owner and paid the considerations. The land owner had disputed the settlement before Civil Court and thereupon the appellant had entered into an MOU for out-of-court settlement. One of the claims accepted by the appellant is to extend the shared access of the pathway to the land owner for a consideration for a specific period. The issue is on this activity of grant of shared ac....... + More

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• 2021 (4) TMI 885 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Time of supply of goods - facility of supply of different types of Pre-Paid Instruments (PPI's) - supply of goods or supply of service - applicable rate of tax for such supply of goods or services - issue of PPIs by the Third party PPI issuers subject to GST - amount received by the Applicant from Third Party PPI - GST collection at the time of sale of goods or services on redemption of PPIs i.e., own and from Third Party - reatment of discount (the difference between Face value and Discounted Value) in the hands of issuer of PPI in case of third party PPIs - GST on difference Value. HELD THAT:- Vouchers issued by the appellant are of the nature of actionable claims. Actionable claims, though included within the definition of goods under section 2 (52), have been included in schedule III as entry 6 and therefore cannot be treated eith....... + More

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• 2021 (4) TMI 884 - APPELLATE AUTHORITY FOR ADVANCE RULING. TAMILNADU
  
  Applicability of GST - generation and distribution of electricity - TANGEDCO LTD. & TANTRANSCO LTD. are two subsidiary companies of TNEB Ltd. (Holding company), and both are registered utilities for distribution and Transmission of Electricity respectively under the Electricity Act, 2003 - Applicability of GST on Deposit Contribution Works - Government Entity or not - Applicability of GST on Transmission Charges for Natural Gas - challenge to AAR decision. HELD THAT:- Electricity duty is a tax on consumption or sale of electricity and is levied under entry 53 of Part-II State list of Schedule 7 of the Constitution. Therefore, clearly the constitution leaves out only tax on consumption for sale of electricity from the purview of GST. The contention of the appellant is therefore rejected. TANGEDCO is indisputably a generation company an....... + More

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• 2021 (4) TMI 839 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - Section 16 of the CGST Act, 2017 - KARNATAKA AAR held that GST paid on the procurement of “non-distributable” products qualify as capital goods and not as “inputs” and the applicant is eligible to claim input tax credit on their procurement, but in case if they are disposed by writing off or destruction or lost, then the same needs to be reversed under Section 16 of the CGST Act read with Rule 43 of the CGST Rules - challenge to AAR decision - HELD THAT:- It is evident from the agreements that the ownership of the promotional items remains with the Appellant at all times. It is seen from the said agreements that the Appellant Company has undertaken to provi....... + More

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• 2021 (4) TMI 89 - APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA
  
  Classification of supply - composite supply or not - Applicability of rate of taxes -r works relating to Planning, designing and supervision of construction of various building infrastructure development and interior work etc. - Authority for Advance Ruling have concluded that the works entrusted to the Applicant by IIT, Bhubaneswar under contract/agreement dt.02.05.2016 cannot be termed as composite supply - HELD THAT:- On perusal of the copy of the agreement made between IIT, Bhubaneswar & M/s. NBCC (India) Ltd. executed on dt.02.05.2016, we observed that IIT, Bhubaneswar entrusted the entire project works on turnkey basis to M/s. NBCC (India) Ltd. for works relating to Planning, designing and supervision of construction of various building infrastructure development and interior work etc. in IIT, Bhubaneswar campus and its extended....... + More

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• 2021 (3) TMI 1145 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Rectification of Mistake - error apparent on the face of record - Applicant submits that the lower authority (AAR) had held that their activity would qualify as supply of goods attracting 12% whereas in the impugned order dated 27.9.2020, their activity has been classified as attracting 18% - Applicant submits that it is erroneously concluded from the submission of the appellant that it is 'impossible to satisfy the 25% criteria' under Entry 3A of the subject notification; that this is factually incorrect and misconstruction of the submissions made by the Appellant. HELD THAT:- Section 102 of the CGST Act provides that the Appellate Authority may amend any order passed by it under Section 101 so as to rectify any error apparent on the face of the record. What constitutes an error apparent on the face of the record has been laid do....... + More

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• 2021 (3) TMI 802 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
  
  Time of supply - Deposit Works' being executed by the applicant - whether it is the time of receipt of funds from the client government department or the time when expenditure incurred towards execution of the work is debited to Deposit Works account? - value of supply under both situations - Challenge to AAR decision - Authority of Advance Ruling has ruled that the value of the supply, on the advance payment received by the applicant, will be the amount of advance received by the applicant towards that particular work/supply. HELD THAT:- Apart from entrusted work of executing housing and improvement schemes in the State, the applicant may also undertake the execution of any housing or other building project at the request of the State Government or, with the previous approval of the State Government, at the request of any other perso....... + More

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• 2021 (3) TMI 500 - APPELLATE AUTHORITY FOR ADVANCE, TAMILNADU
  
  Classification of goods - rate of tax - Nizam Pakku - classifiable under Chapter heading 0802 8030 of the Customs Tariff or otherwise? - appellant has claimed that while they agree the classification upto 4 digit level, they do not agree to the classification at 8 digit level but they do not press the same - HELD THAT:- It is found from the Commercial Invoice No. E006/2017-2018 dated 08.03.2018 and the related Shipping Bill for Export, the product is described as ‘Nizam Betel Nut (Arecanut)’. Thus, it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the Customs. The terms ‘betel nut’ and ‘areca nut’ are the same and used interchangeably, The product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST ....... + More

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