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GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 20 of 114 Records
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- 2019 (12) TMI 50
Rejection of application for advance ruling on the ground that proceedings are already pending before the revenue authorities - Principles of Natural Justice - Classification of goods - “Chewing Tobacco” - applicability of N/N. 01/2017-Compensation Cess-(Rate) - whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice? HELD THAT:- It is seen that the revenue has not represented before the lower authority at the time of hearing. The lower authority has heard the case of the appellant. But subsequently, the CGST officers of Trichy commissionerate has responded to the information sought on the application of the appellant, wherein it is stated that a summon was issued on 8th Jan 2019 and Statement recorded on 9t....... + More
- 2019 (11) TMI 1256
Classification of supply - supply of goods or supply of services - supply of Silver Sand - composite supply - challenge to AAR decision - HELD THAT:- As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound tank and other lying areas with sand and good earth and consolidating the same by ramming and dressing. The activities undertaken by the Appellant amount to improvement and modification of land future construction. In the circumstances, it is not case of composite supply where principal supply constitutes of sand as argued by the Appellant but a case of transfer of property in goods in course of site preparation construction of Central Correctional Home Baruipur. There are no infirmity in the ruling pronounced by the West Bengal Authority Advance Ruling in the matter and hence there is no reason to interfere with it - appeal dismissed.
- 2019 (11) TMI 479
Rate of GST - seeking advance rulings on the supplies made in the past supplies - royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 - reverse charge mechanism - as per the understanding of the Applicant, the mining lease service availed by them should be classified under the head 99733 - AAR is of the view that the present case of the Applicant does not come within the ambit of provisions of Section 97 of the CGST Act, 2017. Jurisdiction of AAR - HELD THAT:- The broad objective for setting up of the AAR/AAAR is to provide certainty in tax liability in advance in relation to an activity being undertaken or proposed to be undertaken by the Applicant as well as to reduce litigation. The activity on which the Applicant sought an advance ruling is a continuous activity and pronouncing an order on such....... + More
- 2019 (11) TMI 478
Scope of Advance Ruling application - Classification of supply - supply of manpower services to highly technical industries such as Oil & Gas, Power etc. - zero-rated supply or a Normal supply - export of service - delay in filing appeal - time limitation - challenge to AAAR decision. Time limitation - HELD THAT:- There is a delay of 26 days in filing the said appeal by the appellant and the Appellant has filed miscellaneous application for the condonation of the said delay of 26 days, wherein the Appellant, which happens to be the jurisdictional officer, has attributed the said delay of 26 days in filing of the instant appeal to the initial teething problem being faced by them in the implementation of the GST procedures after the introduction of the GST regime - the delay is condoned - appeal filed before us in terms of proviso to su....... + More
- 2019 (11) TMI 477
Requirement of registration - Association of persons - principle of mutuality - scope of supply - amount collected by individual lions clubs and lions districts is for convenience of lions members and pooled together only for paying meeting expenses and communication expenses - amount so collected is deposited in a single bank account - there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded - challenge to AAAR decision - condonation of delay in filing appeal. HELD THAT:- The appellant was prevented by a sufficient cause from presenting the appeal within period of thirty days from the receipt of the said ruling of AAR and accordingly allow the appellant to present the appeal within a further period of 30 days in terms of proviso to sub section 2 of section 100 of the CGST A....... + More
- 2019 (11) TMI 476
Export of services - photography activity, being performed by the Appellant on the diamonds sent by the vendors of the R2Net - non-applicability of condition no: iii) and v) of section 2(6) of IGST Act - performance based service - place of supply of services - recipient of service - challenge to AAAR Decision. HELD THAT:- The AAR observed that since the service performed by the Appellant viz.-photography service is in relation to the performance on goods, in this case the diamonds, which are being made available to the supplier of the service for the performance of the said service, the place of the supply of service will be the location where the service is actually performed. Since the goods are made available to the supplier of the service in the state of Maharashtra, the place of supply in the present case will be Maharashtra - Furth....... + More
- 2019 (11) TMI 475
Scope of Advance Ruling - Jurisdiction to decide the case - Taxability - Export of services or not - intermediary services - “Commission” received by the Applicant in convertible Foreign Exchange - zero rated tax or not - Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad and an Indian importer of an Equipment; is an “export of services” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? - Place of supply of services - challenge to AAAR decision. HELD THAT:- The appellant (MI) is providing services to its principal ‘Carl Zeiss GmbH’ in Germany in terms ....... + More
- 2019 (11) TMI 421
Time limitation - Appellant has filed this appeal beyond the period of 30 days from the date of the communication of the Advance Ruling Order - HELD THAT:- The Appellant has filed this appeal beyond the period of 30 days from the date of the communication of the Advance Ruling Order as envisaged under Section 100(2) of the CGST Act, 2017, which provides that every appeal shall be filed within a period of 30 days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant. In view of the above delay, which amounts to 20 days beyond the date of the communication of the Advance Ruling, the Appellant has separately filed a separate application for the condonation of delay in filing of the present appeal incorporating, in detail, the reasons for the said....... + More
- 2019 (11) TMI 420
Service or not - whether the activities, undertaken by the Respondent by way of organizing the Leadership program exclusively for their Lion members, can be considered as service or not? - meaning of services provided in the Section 2(102) of the CGST Act, 2017 - Challenge to AAAR decision - mistake apparent on record - HELD THAT:- We agree with the Respondent’s submissions to the extent that membership fee collected by them will not subject to the GST and only the registration fee charged from the members for participation in the training programs/workshops will be subjected to GST. In light of the apparent mistake in the original order dated 23.04.2019, we proceed to amend the said original AAAR Order as per the provision of Section 102 of the CGST Act, 2017. Thus, original AAAR decision is amended as 'the membership fee, coll....... + More
- 2019 (11) TMI 399
Input tax credit - credit of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid - scope of the term 'factory' and 'premise' - exclusion clause to cover FSRU which is a vessel, within the meaning of a factory - exclusion clause of explanation to Section 17(5) of CGST Act - challenge to AAR decision. Whether FSRU, where the re-gasification of the LNG is carried out for delivery to the National grid, will be construed as factory or otherwise? In case the same is held as factory, whether the tie-in pipeline which is to be laid can be construed to be the pipeline laid out side the factory premises or otherwise? HELD THAT:- It is a matter of fact that the factory has not been defined anywhere in the CGST Act. Therefore, we proceed to explore the meaning of factory as unde....... + More
- 2019 (11) TMI 398
Levy of GST - Place of supply - Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the Appellant - Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the Appellant - scope of Person Liable to make the Payment - AAR has held that the GST is leviable on the Investment Advisory and Management Fees collected from both the Domestic as well as the Overseas Investors, as the said services of Investment Advisory and Management services have been rendered to the AIF (Alternate Investment Fund), and not to the Domestic or Overseas Investors - challenge to AAR decision. HELD THAT:- To decide the taxability of the above said Investment Advisory and Management Fees, it is imperative to ....... + More
- 2019 (11) TMI 397
Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - Classification of supply - Franchise agreement - investigations were inter-alia involving the very same issue of classification of activities of franchisees for subjecting the same to the levy of GST HELD THAT:- Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term ‘any of the provisions of this act’ includes investigations proceeding under section 67. It is clear from the record submitted by the DGGI that proceedings was pending against KOTI (Kamat Ourtimes Ice-cream Ltd), and the issue taken up in the proceedings related to the classification of the activities ‘ice-cream sold from the natural outlets’ - whet....... + More
- 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
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