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GST - Appellate authority for Advance Ruling - Case Laws

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• 2022 (1) TMI 798 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Exemption form GST - Slaughter house fees - Fees on pay & use toilets - services rendered directly are covered under Twelfth Schedule to Article 243W of the Constitution and /or exempted under the Notfn. No mentioned against each SI No.? - HELD THAT:- The AAR has given a ruling that services by way of slaughtering of animals / fees on pay & use toilets is neither a supply of goods nor a supply of service as per notfn. No. 14/2017-CT(R) as amended by notfn. No. 16/2018-CT(R) being an activity in relation to a function entrusted to a Municipality under Article 243W of the constitution, in which they are engaged as public authority. However, the appellant is not satisfied and has sought to appeal seeking another ruling from the appellate authorities that the activity is also covered under Sl no. 56 /76 of the table in notfn. No. 12/2....... + More

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• 2022 (1) TMI 749 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Input tax Credit - entitlement to avail and utilize ITC of GST Charged by IPL - supply or not - Air Separation Unit (ASU) - transfer of the leasehold rights for the remainder period of 72 years in respect of part of the property along with superstructures, for setting up of State of the art medical and industrial gases plant - restriction under Section 17(5)(d) of the GST Act 2017 - HELD THAT:- The explanation of 'Contraction' for the purposes of 'Construction' mentioned in Section 17(5)(c) and (d), is an inclusive definition and includes re-construction, renovation, additions or alterations or repairs to the extent of capitalisation to the immovable property. This inclusive explanation states specific activities covered under the term 'construction' apart from the 'Original' activity of 'Construction&#....... + More

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• 2022 (1) TMI 660 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Levy of GST on services provided by Head Office to its Branch Offices/Units - Valuation - input tax credit - common input supplies on behalf of other unit/units registered as distinct person, and further allocation of the cost incurred for same to such other units - necessity of obtaining registration as an ISD - determination of assessable value for facilitation of common input services - HELD THAT:- The GST Law has provided a very wide connotation for services, which will cover any activity other than those, which involves goods, money and securities. In view of this wide scope and coverage of the term “services”, it is adequately evident that the impugned activities of providing facilitation services to their branch offices/units by way of availment of the common input services by the Appellant' Head office on behalf of....... + More

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• 2022 (1) TMI 151 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
  
  Nature of activity - Job work - manufacturing or services - body building activity on the chassis provided by the principal - applicability of clarification of CBIC vide para no. 12.3 of Circular No. 52/26/2018-GST date 09.08.2018 clarifying 18% rate of GST in respect of building of body of buses - HELD THAT:- The job worker can use certain inputs required for fabrication work and the same will not amount to manufacture. Transfer of ownership to the appellant - HELD THAT:- As per Appellant, they are procuring some inputs like steel sheets, windows, glasses, wiring harness etc on payment of duty, which is further claimed as Input Tax Credit whereas the chassis of tippers, tankers and trucks etc are received by them, free of cost, under the delivery challans. Accordingly, the chassis delivered to the Appellant remains in their temporarily p....... + More

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• 2022 (1) TMI 150 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
  
  Liability of GST - reimbursement of Employee Provident Fund & ESI - Inclusion in the value of supply as per section 15 of the CGST Act, 2017 or not - taxable at @18% or otherwise? - HELD THAT:- The appellant is a recipient of services in the subject case. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the appellant and therefore, it is outside the purview of mandate given to Advance Ruling Authority/AppeIIate Authority on Advance Ruling. The subject application cannot be admitted as per the provisions of Section 95 of the CGST Act and should have been rejected ab-initio by the Advance Ruling Authority. The present appeal is rejected, as being non- maintainable as per the provision of law.

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• 2021 (12) TMI 1299 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNARAKA
  
  Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods or actionable claims - Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the Appellant? - rate of tax at which this would be taxable i.e what category would this be taxed under - HELD THAT:- The vouchers in question are undoubtedly payment instruments recognised by RBI. The question is however, whether these vouchers can be considered as 'money'. The finding of the lower Authority is that these vouchers are not used by the Appellant to settle an obligation and hence cannot be considered as 'money' ; that it takes on the colour of money only when it is redeemed by the beneficiary at the time of purchase of goods and/....... + More

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• 2021 (12) TMI 999 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
  
  Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - amount of premium of Group Medical Insurance Policy of non-dependent parents recovered from the employees & retired employees at actuals covered under the said Policy - recovery of nominal amount for availing the facility of Canteen at the Refinery at Bina when it is no supply as per clause 1 of Schedule III of CGST Act - recovery of telephone charges recovered from the employees over and above the fixed rental charges payable to BSNL - Canteen services to all the employees without charging any amount (Free of cost) will fall under para 1 of Schedule II of CGST Act. Whether GST is applicable on payment of notice pay by an employee to the applicant-employer in lieu of notice period under ....... + More

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• 2021 (12) TMI 611 - APPELLATE AUTHORITY FOR ADVANCE, KARNATAKA
  
  Input tax credit - land filling pit can be considered as ‘Plant and machinery’ or as ‘civil structure’ - whether the Appellant is entitled to avail input tax credit on the construction of land filling pit or is it hit by the restriction laid down in clause (d) of Section 17(5) of the CGST Act? - HELD THAT:- It is an engineered pit in which layers of solid waste are filled, compacted and covered for final disposal. Land filling is the term used to describe the process by which solid waste is placed in the landfill. The purpose of land filling is to bury/alter the chemical composition of the waste so that they do not pose any threat to environment / public health. Landfills are built to concentrate the waste in compacted layers to reduce the volume and monitored for the control of liquid and gaseous effluent in order....... + More

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• 2021 (12) TMI 467 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
  
  Classification of goods - coach work like switch board cabinet for railway coaches and locomotives - classified under HSN 8537 or not - HELD THAT:- As per the appellant, the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. It is also observed that though the Advance Ruling Authority has classified the products under Chapter Heading 8537 but the fact that aforesaid product is specifically designed as per specification of Indian Railways and supplied only to the Indian Railways is not discussed by the Authority. Though the Advance Ruling Authority differs with the appellant in the classification of the product in question, however the Authority was in unison with the appellant that the said “Switch Board Cabinet” which are specifica....... + More

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• 2021 (12) TMI 466 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
  
  Classification of goods - Bellow Ducts - classified under HSN 8424 attracting GST @18% or not - supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches - Advance Ruling Authority has classified the impugned product under HSN 8424 whereas as per the appellant the said product merits classification under Chapter Heading 8607 of the Customs Tariff Act, 1975, as parts of railways - HELD THAT:- It is observed that as per the appellant, the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. It is observed that though the Advance Ruling Authority has classified the products under Chapter Heading 8537 but the fact that aforesaid product is specifically designed as per specification of Indian Railways and supp....... + More

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• 2021 (12) TMI 373 - APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA
  
  Classification of goods - poultry meal - classifiable under Chapter Sub Heading No. 2301 10 90 of the first schedule to the Customs Tariff Act, 1975 or under Chapter Subheading No. 1501 90 of the first schedule to the Customs Tariff Act, 1975? - applicability of Sl.No. 103 of the Schedule-I of the Not No.01/2017-CT (R) dated 28.06.2017 or entry No.19 of the Schedule-II of the Not. No. 01/2017-CT (R) dated 28.06.2017? HELD THAT:- For classification under Heading 2309 and the sub-headings/Tariff Items thereunder, the goods must be preparations of a kind used in animal feeding: which is admittedly not fulfilled in respect of the impugned poultry meal. The appellant, though stated in the grounds of appeal that the poultry meal is directly edible by animals, however they have not adduced any material to show or substantiate the said position. ....... + More

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• 2021 (12) TMI 269 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured by the applicant - HELD THAT:- Papad in ready to cook/un-fried form is purchased by the appellant from the market. The same is first fried and various masala powders are applied and packed in small packets for being sold in market. The shape and size may vary but the ingredients, the proportion of ingredients, the composition and the recipe remains similar, if not exactly the same. The said product “Papad” of different shapes and sizes that are ready to eat condition eligible to be classified under Chapter Tariff Heading 1905 of Customs Tariff Act, 1975 accordingly, vide entry at Sr. No. 96 under Not. No. 02/2017-CT (Rate) dated 28.06.2017 product in question is exempted from the levy of Goods and Services Tax. The classification ....... + More

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• 2021 (12) TMI 166 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India - applicability of Entry No. 7 in Schedule 3 of the CGST Act, 2017 - levy of IGST - out and out transactions taking place beyond the Customs frontiers of India - location of the supplier - place of supply - HELD THAT:- As per clause (a) of sub-section (1) of Section 10 of the IGST Act, 2017, ‘where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient’. In the present case, the supply involv....... + More

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• 2021 (12) TMI 165 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - rate of tax - sale/ supply of Fryums (papad) manufactured by the applicant - HELD THAT:- The classification of goods under GST regime has to be done in accordance with the Customs Tariff Act, 1975, which in turn is based on Harmonised System of Nomenclature, popularly known as ‘HSN’. The rules of interpretation, section notes and chapter notes as specified under the Customs Tariff Act, 1975 are also applicable for classification of Goods under GST regime. However, once an item is classified in accordance with the Customs Tariff Act, 1975, the rate of tax applicable would be arrived at on the basis of notifications issued under GST by respective governments. From the ingredient of the product in question as submitted by the appellant, it is seen that the impugned product are manufactured from the wheat....... + More

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• 2021 (12) TMI 117 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Levy of IGST - supply of service of installation/up-gradation & training - principal-agent relationship - Composite supply of services - naturally bundled services or not - specified transaction of the Applicant is to be reckoned as being provided to SPA or to the customers of SPA located in India - intermediary Services - HELD THAT:- A composite supply would mean a supply consisting of two or more taxable supplies of goods or services or both or any combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. The consideration agreed with SPA is based on hourly rate for activities such as travelling, regular work or overtime hours and based on the time spent for each of the activities. Accordingly, they are providing more than two s....... + More

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• 2021 (12) TMI 116 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - narrow woven fabrics manufactured - classifiable under Tariff Heading No. 58063990 or otherwise? - HELD THAT:- To classify the product under HSN code 5806 as “narrow woven fabric”, its width should not exceed 30 cm and it should have selvedges (flat or tubular) on both edges. The width of the fabric was never in question and from the forgoing paras, it is clear that the product is provided with selvedges on both sides - the product in question satisfy the conditions of narrow woven fabric mentioned in Chapter Note 5 of Chapter 58 of Customs Tariff Act, 1975. The product is to be classified under CTH No. 58063990 and not under CTH No. 54071019 of the Customs Tariff Act, 1975. The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges on both edges manufa....... + More

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• 2021 (11) TMI 816 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of the service - activities carried out by the Appellant in India would constitute a supply of “Other Support Services”, falling under Heading 9985 or as “Intermediary Service” classifiable under Heading 9961/9962? - Levy of GST - intermediary services or not - export of services or not - zero-rated supply or not - refund of unutilized ITC - HELD THAT:- The definition of ‘intermediary’ as given in Section 2(13) of the IGST Act excludes a person who supplies such goods or services or both on his own account. It is the contention of the Appellant that the services being provided to Airbus France are on their own account and they are not engaged in supplying services on behalf of the Principal. The Appellant has placed reliance on the Education Guide 2012 issued by the CBIC under the Service....... + More

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• 2021 (11) TMI 400 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification - HELD THAT:- As per Entry at Sl. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), ‘services provided to an educational institution, by way of, services relating to admission to, or conduct of examination by, such institution’ is exempted from GST. The services being provided by the applicant are admittedly not relating to admission to educational institution. Therefore, it needs to be examined whether the services being provided by the applicant are ‘services provided to an edu....... + More

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• 2021 (10) TMI 153 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Maintainability of Advance Ruling application - Classification of goods - applicable rate of SGST and CGST - PAPAD of different shapes and sizes - HELD THAT:- The appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, in terms of Section 104 of CGST Act, 2017, and the GGST Act, 2017, the advance ruling pronounced by the Gujarat Authority of Advance Ruling is liable to be declared as void ab-initio.

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• 2021 (10) TMI 152 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of services - rate of GST - works contract by way of construction, erection, commissioning or installation of original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for this Mumbai-Ahmedabad High Speed Rail Corridor - whether entitled for charging of reduced rate of GST@12% instead of 18%? - HELD THAT:- M/s. NHSRCL is a Government Body wherein the Ministry of Railways holds equity shares of 95.72% and Government of Gujarat holds 4.28% of the remaining equity shares. As per Wikipedia, the National High Speed Rail Corporation Limited (NHSRCL) has been incorporated in 2016 with an object to finance, construct, maintain and manage the High Speed Rail Corridor in India. National High Speed Rail Corporation Limited (NHSRCL) has been formed under the Ministry of Railways, Governme....... + More

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