|
Advanced Search Options
GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 20 of 137 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.
- 2020 (3) TMI 982
Condonation of delay in filing appeal - Time Limitation - Levy of GST - operation of “logging” - the operation is independent of the trees, whether planted by the Forest Department or which grew out of natural regeneration - intra-state supply or not - the goods are taken by the recipient after the supply is completed. HELD THAT:- It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2). To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase “....... + More
- 2020 (3) TMI 981
Input tax credit - Blocked Credits - Section 17(5) of the CGST Act, 2017 - taxes paid on procurement of goods and/or services for installation of various parts of AC - whether input tax credit against purchases of goods and services used for installation of the aforesaid items in the shopping mall under construction can be claimed and utilized to pay GST on the outward supply of services of renting of the shopping mall as retail shops, food courts, cinema theater, etc.? - challenge to AAR decision. HELD THAT:- The word ‘or’ in clause (d) of Section 17(5) of the CGST Act can be read as ‘and’ since it appears to give effect to the intention of the legislature to allow input tax credit on the construction of plant and / or machinery. The restriction contained in Section 17(5)(d) is applicable to goods and services rec....... + More
- 2020 (3) TMI 73
Maintainability of application for advance ruling - Classification of goods - Flavoured Milk - contention is that the application filed by the respondent KCMPFL should not have been admitted by the Authority in terms of the proviso to Section 98 (2) of the CGST Act since an investigation was already pending against them on the same issue of classification of “Flavoured Milk” by the Directorate General of GST intelligence, Bangalore Zonal Unit(DGGI) - challenge to AAR decision. 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. It is clear from the record submitted by the Appellant Department that proceedings were pending against KCMPFL before the DGGI and the issue taken up by the DGGI in the proceedings related to the....... + More
- 2020 (3) TMI 72
Classification of services - commission earned from auctioning of flowers - principal agent relationship - agricultural produce or not - benefit of exemption in terms of the entry SI.No 54(g) of Notification No 12/2017 CT (R) dated 28.06.2017 - whether IFAB is a ‘commission agent’ rendering services for the sale and purchase of ‘agricultural produce’? - challenge to AAR decision. HELD THAT:- Going by the nature of activities performed by IFAB, they do not merely cause the sale of goods on behalf of their clients, the flower growers/sellers. They undertake the complete process of auction of the flowers and upon completion of the auction, the sales consideration is received not by the sellers but by IFAB. Thereafter, IFAB will make payments to the growers for the flowers supplied to them after deduction of the commis....... + More
- 2020 (2) TMI 896
Classification of goods - ‘Access Card’ printed and supplied by the Appellant based on the contents provided by their customers - whether classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter? - scope of supply - principal supply or not - benefit of N/N. 1/2017-CT (Rate) Sl.No.201 & 1/2017-IT (Rate) Sl.No.201 dated 28.06.2017 and SGST/UTGST Notifications - challenge to AAR decision. HELD THAT:- The activity undertaken by the Appellant is one which brings into existence a distinct item i.e “Access Card” which is used by the recipient to distribute to the pilgrims. This card is a bar coded multi-colour no-tear card. Printing is an activity which results in the emergence of the “Access card”. Printing is an activity which is ancillary to the emergen....... + More
- 2020 (2) TMI 895
Taxability - contributions received from the members in the Administration Account for expending the same for the weekly and other meetings and other petty administrative expenses - club and association services - principles of mutuality - classification of supply - supply of goods or supply of services - HELD THAT:- It is observed that the Appellant is not providing any specific facility or benefits to its members against the membership subscription charged by it, as the entire subscription amount is spent towards meetings and administrative expenditures only. Thus, the Appellant is not doing any business as envisaged under section 2(17) of the CGST Act, 2017. Once it has been established that the Appellant is not doing any business in terms of section 2(17) of the CGST Act, 2017, it can be deduced that activities carried out by the Appe....... + More
- 2020 (2) TMI 894
Classification of goods - rate of GST - production and making of nutritional powder for special dietary use called Prohance-D Chocolate variant - ‘diabetic food’ or not - appellant has stated that Prohance-D is a nutritional powder -special dietary use for people with Diabetics - though the AAR held that the product is a ‘food’, it held that it is not a diabetic food - Challenge to AAR decision. HELD THAT:- Prohance-D Chocolate contains some extra special ingredients which differentiate from the normal Prohance. All the ingredients in it especially Isomaltulose, Gum Arabic, Inulins, Myo-Innositol, Sucralose, Fructose are sugar replacements or sugar substitute. Gum Arabic is used as a ‘soluble dietary fiber’. The fact that these products are used in the Prohance-D shows that it is specially meant for peo....... + More
- 2020 (2) TMI 537
Maintainability of application for rectification - error apparent on the face of the record - HELD THAT:- The issue raised by the applicant by way of rectification application, has already been considered by this authority in the order itself - this authority has rightly decided the matter as per the facts and contention submitted on the record while passing of the impugned advance ruling order and there is no apparent mistake from the record to be rectified in the said order. Therefore, the present application is not found tenable under scope of rectification. Hence it is rejected.
- 2020 (1) TMI 1127
Classification of supply - supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item - input tax credit - benefit of Serial No. 7(ia) of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 - Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC - consequences for wrong availing of ITC - challenge to AAR decision. HELD THAT:- After addition of Entry No. 7(ia) in the Notification No. 11/2017, the issue, regarding classification of the supply of goods, by the Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains or at platforms, has attained finality that the same would be classified as "Supply of Service" - it is not the ....... + More
- 2020 (1) TMI 882
Classification of goods - Odomos - whether classified under Chapter 38 of Customs Tariff Act and is classified under HSN 3808 91 91 or otherwise? - challenge to AAR decision. Whether the order passed by the Authority for Advance Ruling is illegal and not sustainable because the authority ignored the comments submitted by the department in response to the Application filed by the Applicant? - HELD THAT:- The ruling has been given by the AAR by way of a speaking order and there is no evidence that it has been passed in an arbitrary manner. Therefore, the impugned Order passed by the Authority cannot be held unsustainable on this ground. Whether the impugned order is illegal as the same has not followed the binding precedent for the same product as decided by Hon'ble Allahabad High Court in the case of COMMISSIONER OF SALES TAX VERSUS BA....... + More
- 2020 (1) TMI 795
Classification of goods - import of PRS as ‘Prepared Laboratory Reagents’ - entry SI.No 80 of Schedule II of the GST rate N/N. 01/2017 IT (R) dated 28.06.2017 - Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the applicant - classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 - whether covered under Entry No. 80 of Schedule-II to Notification No 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12% or not? - challenge to AAR decision. HELD THAT:- In the instant case, there is no dispute that the Pharmaceutical Reference Standards imported by the Appellant are ‘Prepared laboratory reagents without a backing’ with a label and proper instructions for use - there are also an sample of the laboratory reagen....... + More
- 2020 (1) TMI 793
Classification of goods - filters manufactured solely and principally for use by / in Indian Railways and supplied directly to Indian Railways - whether classifiable under HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff? - whether the classification of filter will change if the identical goods are supplied to a distributor instead Indian Railways directly, and the distributor in turn ejects supply to Indian Railways? - challenge to AAR decision. HELD THAT:- In the instant case, we find that the subject Filters falling under Chapter Heading 84.21 is excluded from being considered as a part for the goods under Section XVII by virtue of Note 2(e) to Section XVII, thereby failing to fulfill the very first condition above. Further, the subject Filters are also specifically included in Chapter Heading 84.21 as filtering apparat....... + More
- 2020 (1) TMI 179
Classification of goods - HDPE woven fabric coated with HDPE melt - whether classified under either of HSN 6306/6301/5903 of the Tariff Act or not? - challenge to AAR decision - WBAAR pronounced its advance ruling stating that HDPE woven fabric coated with HDPE melt is not a textile fabric and tarpaulins made from the said laminated fabric is not classified under either of HSN 6306/6301/5903 of the Tariff Act. HELD THAT:- As the principal characteristic of tarpaulin is water proofing. unless the HDPE woven fabric is laminated it cannot be used to make tarpaulin. The process of lamination cannot be ignored or treated in isolation. It is an integral and vital process in manufacturing tarpaulin from HDPE, woven fabric - in view or Note 1(h) to Section XI of the GST Tariff Act mentioned above, the tarpaulins of HDPE woven fabric. laminated as....... + More
- 2020 (1) TMI 139
Agricultural produce or not - raw whole yellow peas - services by way of handling the imported raw whole yellow peas - whether the service exempt under Sl. No. 54(e) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 FT dated 28.06.2017), as amended from time to time - challenge to AAR decision - HELD THAT:- There is no dispute that raw whole yellow peas are agricultural produce covered under serial no. 45 of the Rate Notification and are exempted goods. However, this particular consignment of raw whole yellow peas was harvested in foreign land and the concerned primary market or the farmers' market is located in that foreign land - it is observed from a combined reading of entry number 54 of the Exemption Notification and definition 2(d) of the Exemption Notification that all se....... + More
- 2020 (1) TMI 138
Classification of supply - supply of goods or not - job of printing of content provided by the customer on polyvinyl chloride banners and supplying such printed trade advertisement material - para 5 of CBIC Circular No. 11/11/2017-GST dated 20.10.2017 - classification of trade advertisement material under GST Tariff - challenge to AAR decision. HELD THAT:- On reading paragraphs 4 and 5 of Circular No. 11/11/2017-GST dated 20.10.2017 it can be concluded that items mentioned in para 4 have no secondary use other than carrying the printed content whereas the articles mentioned in para 5 have secondary usage. Though wallpaper displays designs printed or embossed on its body, it has another use that of protecting the wall. In the instant case the PVC sheet does not have any other usage other than displaying the advertisement content. In the pr....... + More
- 2020 (1) TMI 65
Classification of goods - rate of GST - Pooja Oil - whether it is at 5% as per entry Sl.No 90 of Schedule I to Notification No 01/2017 CT (R)/IT (R) dt 28.06.2017 or at 12% as per entry Sl.No 27 of Schedule II of the said Notifications? - HELD THAT:- Pooja Oil which is a mixture of 5 different vegetable oils will not be covered under Chapter headings 15.01 to 15.15 as the said headings pertain to either animal fats and oils or vegetable oils and its fractions obtained from a single plant source. Further. Pooja Oil manufactured by the Appellant does not undergo any chemical modification processes such as hydrogenation, inter-esterification, re-esterification or elaidinization and therefore, the Pooja Oil is not classifiable under Heading 15.16. The Heading 15.17 is also not applicable to Pooja Oil as it covers margarine and other edible mi....... + More
- 2020 (1) TMI 64
Input tax credit - lease of Cranes, to distinct person for sub-lease to the ultimate customer - settlement of dues / account between the customers and HO directly - supplies received from M/s. Sanghvi Movers Ltd., Maharashtra, the applicant M/s. Sanghvi Movers Ltd., Tamil Nadu - restrictions as per second proviso Section 16(2) of CGST Act and Rule 37 of CGST Rules read with Section 20(iv) of IGST Act, subject to fulfillment of all other conditions under section 16 of CGST Act, read with Section 20(iv) of IGST Act - challenge to AAR decision. Whether GST paid by the SML Maharashtra on the lease of Cranes, to their distinct person, the appellant, for sub-lease to the ultimate customer is eligible as credit in the hands of the appellant? HELD THAT:- The implementation of GST and the Act providing the supply between the distinct persons of th....... + More
- 2020 (1) TMI 63
Valuation - determination of value to be adopted in respect of supply to distinct persons of the appellant in the course of business - supply of goods i.e. Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses, Complete spectacles by the applicant to distinct persons being branches outside the state of Tamil Nadu shall be the open market value of such supplies - HELD THAT:- In the case at hand, it is accepted by the appellant and the Lower Authority, that the sub-rule (b) and (c) cannot be used for the reason that ‘Open market value’ is available. The claim of the appellant is that when the recipient is eligible for the credit, as per the second proviso to the Rule 28, the invoice value shall be the ‘Open Market Value’ and they need not apply the ‘Open Market Value’ as per the Explanati....... + More
- 2019 (12) TMI 1244
Valuation - works contract - lump-sum amount stood credited to its account on that date as mobilisation advance - whether the unadjusted part of the advance received by the appellant can be considered for taxation under the GST Act on 01.07.2017 itself. - design, supply, installation, testing and commissioning of the power supply and distribution system, third rail system and SCADA system for the entire line and depot of the Kolkata East-West Metro Rail Project - time of supply of services - challenge to AAR decision. HELD THAT:- Even by the wildest imagination, the observations made by Tribunals in the pre-GST regime cannot be made applicable in this case. Moreover, in the transitional provisions of the GST Act, no such provision has been included whereby, the advance outstanding as on 01.07.2017 can be allowed to be subjected to GST onl....... + More
- 2019 (12) TMI 1242
Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - Levy of GST - partially constructed flats whose construction commenced before the implementation of GST but customers for the flats were identified only after the implementation of GST - challenge to AAR decision - delay in filing appeal - HELD THAT:- Section 100 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 he 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, the Appellate Authority is empowered to e....... + More
........
|
