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GST - Appellate authority for Advance Ruling - Case Laws
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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.
- 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
- 2021 (10) TMI 151 - APPELLATE AUTHORITY FOR ADVANCE RULING , GUJARAT
Classification of goods - Marine-pressure tight and Non-Pressure tight cables, specially made and designed for use in the warship - whether the goods/parts used by the appellant are essential and integral parts of a submarine warship? - liable for GST @ 5% in terms of Sr. No. 252 of Notification No. 01/2017-CT (rate) dated 28.06.2017 or otherwise? - HELD THAT:- Marine-Pressure & Non-Pressure Tight Cables are essential and integral part of the warship as such these cables are customized and specially designed for use in submarine warship only under the sea and do not have any commercial application. These cables are used to supply the power to the various parts and equipments of the submarine warship for their functioning in Submarine Warship and also used in weapon launcher of the submarine warship. The use and application of the Mari....... + More
- 2021 (10) TMI 150 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - classified under HSN 3926 or under HSN 8424 and 9616 - HELD THAT:- The product ‘Plastic mechanical liquid dispenser’ of the appellant is made of plastic and intended to be screwed/fitted on to the bottle/containers which are solely used for pumping/dispensing liquid or lotion from a bottle and serves for the depletion of the contents, viz. liquid, gel, cream etc. From the functions of the product, we find that they act as a cap, lid or closure of the bottle or container into which they are fitted, besides performing the function of pumping/dispensing liquid or lotion from a bottle and serving for the depletion of the contents contained therein i.e. liquid, gel, cream etc. Further, the appellant themselves have stated that the aforementioned product ....... + More
- 2021 (10) TMI 149 - APPELLATE AUTHORITY FOR ADVANCE RULING,
Classification of goods - cotton grey fabrics having construction count of 20’’s with read and peak 60x60/ Fusible Cotton interlining fabrics - classifiable under Chapter 52 or 59? - CBEC’s Circular No.254/88/96-CX dated 18.10.1996 - HELD THAT:- Ahmedabad Textile Industry’s Research Association (commonly known as ATIRA) is an autonomous non-profit association for textile research located in Ahmedabad and is the largest association for textile research & allied industries in India which was established on 13 December 1947 and was recognized by the Council of Scientific and Industrial Research under the Ministry of Science and Technology, Government of India - Since the Chapter Note 2(a) of Chapter 59 stipulates that fabrics/products as detailed/described under Column(2) below, corresponding to Sr.Nos.(1) to (5) ....... + More
- 2021 (10) TMI 148 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of GST - supply of Fly Ash Bricks - Fly Ash Blocks - classifiable under Chapter heading 68159090 or not - taxed @ 5% and @ 12% respectively under the GST Act or not - Time limitation - HELD THAT:- The appellant was required to file the appeal in the present case, on or before 07.08.2020, but has filed the same on 31.08.2020 i.e. within the time limit provided in the aforementioned notification. In view of the above, we find that there is no delay on the part of the appellant in filing the said appeal which has been filed by them within the time limit prescribed in the Notification No.35/2020-Cenral Tax dated 03.04.2020(as amended). Classification of goods - Fly Ash Bricks - HELD THAT:- It been the intention of the GST council to classify ‘Fly Ash Bricks’ and ‘Fly Ash aggregates’ separ....... + More
- 2021 (10) TMI 147 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of GST - Rice Bran (22+Oil) - to be classified under Chapter heading 38259000 and attracts rate 9% CGST and 9% SGST under vide Sr.No.98 of Schedule III of Notification No. 1/2017- Central Tax (Rate) of CGST Act? - HELD THAT:- The product of the appellant is classifiable under Tariff Item 2302 40 00 of the CTA, 1975. Even otherwise, the product of the appellant cannot be classified under Chapter Heading 3825 of the CTA, 1975 which covers Residual products of the chemical or allied industries, not elsewhere specified or included, Municipal waste, sewage sludge, clinical waste, waste organic solvent, wastes of metal pickling liquors etc. Applicable rate of GST - HELD THAT:- Admittedly, the product of the appellant does not conform to any other description of the said entry at Sr. No. 102 of Notification No. 2/2....... + More
- 2021 (10) TMI 146 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - international transactions - supply of Hardware by the appellant in the manner commercially known as ‘Merchant Trade Transaction’ - 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 - Place of supply of goods - N/N. 35/2020-Central Tax dated 03.04.2020, as amended vide Notification No. 55/2020-Central Tax dated 27.06.2020 - HELD THAT:- As per the charging section 5 of the IGST Act, 2017, integrated goods and services tax is levied on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption - as per this charging section, integrated goods and services tax is levied on all inter-State supplies of goods or services or both, except on the supply of alcoholic liqu....... + More
- 2021 (10) TMI 118 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Valuation - amount recovered as reimbursement (at actual) by the appellant from the customer, for the fuel procured on behalf of the customer is required to be included in the value of services provided by the appellant or not - pure agent services or not - Circular No. 47/21/2018-GST dated 8.6.2018 - HELD THAT:- In the instant case, the appellant has charged the amount spent by them towards arrangement/providing of ATF for flying of Helicopter in respect of supply of rental service of helicopter provided to the ONGC. The appellant has collected the said amount in the form of reimbursement from their customer / recipient of supply of service and the said reimbursement is in respect of the arrangement/providing of ATF made by them, at the time of / before the delivery of supply of services to their customer/recipient. Thus, in terms of Sec....... + More
- 2021 (10) TMI 60 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Scope of Advance Ruling - applicability of Section 98 of the CGST Act, 2017 - Classification of goods - rate of CGST and SGST - PAPAD of different shapes and sizes - classified under Chapter Tariff Heading - 1905 of the Customs Tariff Act, 1975 or otherwise? - exemption under Sr. No. 96 under Not. No. 02/2017CT (Rate) dated 28.06.2017 - HELD THAT:- The issue in the present case is not whether the application for advance ruling was ready or otherwise when the proceedings against the appellant were initiated by the DGGI, Surat and whether there was any ulterior motive or mala-fide intention in belatedly filing of such application before the GAAR. It is undisputed fact that the DGGI, Surat conducted search proceeding on 17.02.2020 and recorded a statement of the partner of the appellant on the very same issue in respect of which application ....... + More
- 2021 (10) TMI 59 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - HSN Code - Organic manure - classified under Chapter subheading No.31059090 on which GST liability was 5% or otherwise - Bio-fertilizers - classified under Chapter sub-heading No.30029030 on which GST liability was 12% or otherwise - Nitrogeneous mixture fertilizers - classified under Chapter sub-heading No.31029090 on which GST liability was 5% or otherwise? - Mixture of fertilizers - classified under Chapter sub-heading No.31059090 on which GST liability was 5% or otherwise? - HELD THAT:- From the submission of the appellant, especially the composition of the inputs contained in their products i.e. ‘Bio-fertilizers’ and comparing the same to the definitions of ‘Bio-fertilizers’, it does not appear to meet the criteria of ‘bio-fertilizer’ particularly because ‘Organic ma....... + More
- 2021 (10) TMI 58 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - HSN Code - applicable rate of GST - PAPAD of different shapes and sizes - pending proceedings before the DGGI Surat - scope of Advance ruling application - section 98 of the CGST Act, 2017 - HELD THAT:- It appears that had the fact of pending proceedings before the DGGI Surat in applicant’s own case relating to questions raised in the application filed before the GAAR been brought to the notice of the GAAR, the application for advance ruling would not have been admitted in view of the proviso to sub-section (2) of section 98 of the CGST Act, 2017 and the question of issuing advance ruling would not have arisen. However, the appellant have not informed the aforesaid material facts to the GAAR at any given point of time thereby willfully suppressing the fact from the Authority and obtaining the Ruling by supp....... + More
- 2021 (10) TMI 57 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - Fe EDTA (Iron Ethylenediamine Tetra Acetic Acid) - classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962? - applicability of S. No. 182D of Schedule - I, S. No. 56 of Schedule - II, S. No. 40, 45 or 87 of Schedule-III, or any other S. No. of any of the Schedules of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and corresponding Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 (as amended) and Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended) - whether the supply of products by the applicant to the recipient, who is not registered under the Fertilizer Control Order, 1985, will have any impact on the applicability of particular S. No. of ....... + More
- 2021 (10) TMI 56 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - merit classification under CTH No. 1905 of Custom Tariff Act, 1975 or otherwise? - HELD THAT:- Traditionally PAPAD is round shaped but the PAPAD is ready to cook product and can be consumed after roasting or frying in oil and consumed as snacks with the Indian meal or soup. Similarly, the product in question of different shape and size is a ready to cook product and can be consumed after roasting or frying in oil and consumed as snack. Further cereal flour of Chapter 10 and 11 of Customs Tariff Act, 1975 are the ingredients of both the product. Both the products i.e. “PAPAD” and product in question are same except they are known by different name in general public i.e. as “PAPAD” and “Fryums&rdq....... + More
- 2021 (10) TMI 55 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - merit classification under CTH No. 1905 of Custom Tariff Act, 1975 or otherwise? - HELD THAT:- Traditionally PAPAD is round shaped but the PAPAD is ready to cook product and can be consumed after roasting or frying in oil and consumed as snacks with the Indian meal or soup. Similarly, the product in question of different shape and size is a ready to cook product and can be consumed after roasting or frying in oil and consumed as snack. Further cereal flour of Chapter 10 and 11 of Customs Tariff Act, 1975 are the ingredients of both the product. Both the products i.e. “PAPAD” and product in question are same except they are known by different name in general public i.e. as “PAPAD” and “Fryums&rdq....... + More
- 2021 (10) TMI 54 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - Mixed Flour which is used for preparing different traditional Indian dishes - classified under Tariff Item 1106 vide Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 or otherwise - HELD THAT:- The products of the applicant, including Upma Mix Flour, RavaIdli Mix Flour, Muthiya Mix Flour and Khichu Mix Flour, are not classifiable under Chapter 11 of the CTA, 1975.Therefore, the view of the GAAR to initially classify these products under Chapter Heading 11.01 and 11.02 of the CTA, 1975 and thereafter holding these products as classifiable under Chapter Heading 23.02 of the CTA, 1975 on the ground of non-furnishing of details of Starch Content, Ash Cont....... + More
- 2021 (10) TMI 53 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of GST - Rate of GST - Biomass Fired (Steam) Boilers - Agro Waste Thermic Fluid Heater - applicability of Sl. No. 234 of Schedule I to Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The phrase “Waste to Energy Plants” denotes a particular meaning. The said phrase refers to the plants for recovery of energy in the form of Biogas / BioCNG / Electricity from agricultural, industrial and urban wastes of renewable nature such as municipal solid wastes (MSW), vegetable and other market wastes, etc. Therefore, the approach of referring to the dictionary meaning of each of the terms “Waste”, “Energy” and “Plant” separately, as suggested by the appellant, would not be correct approach to understand the true meaning of the phrase “Waste to energy plant....... + More
- 2021 (10) TMI 52 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of services - hiring services - Government entity or not - scope of clause 5 (f) of the Schedule II to the Central Goods and Services Tax Act, 2017 - Service related to collection of Hire Charges for temporary transfer of right to use goods - activity in relation to any function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution - exemption under the scope of Sr. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. HELD THAT:- It appears from the nature of activities described by the appellant that the appellant is required to temporarily deploy various equipments at specified places to provide ‘live videography’ of the events organized by the department of the State Government o....... + More
- 2021 (10) TMI 51 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Exemption for legal services - Nirma University - Governmental Authority or not - exemption under Sr.No. 45 of the Notification No. 12/2017- Central Tax(Rate) dated 28th June, 2017 or under Sr.No.4 of Notification No. 12/2017- Central Tax (Rate) - requirement to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act or not - HELD THAT:- The condition mentioned in item (ii) of clause (zf) of para 2 of the Notification No. 12/2017-Central Tax (Rate) are applicable to both the items (i) and (ii) of the said clause - the condition that an authority / board / other body, to be qualified as ‘Governmental Authority’ should have been set up or established ‘with 90 per cent, or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W....... + More
- 2021 (9) TMI 1293 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - HELD THAT:- The appellant does not supply any goods or services to its employees against the amount collected from the employees. The appellant collects employees’ portion of amount and pays the consolidated total amount, which includes appellant’s share of amount also, to the Canteen Service Provider towards the foodstuffs provided to employees by the Canteen Service Provider. The appellant neither keeps any margin in this activity of collecting employees’ portion of amount nor makes any separate supply to the employees. Furthermore, it is not the appellant who is supplying the foodstuff or canteen service to its employees, but it is a third party who is supplyi....... + More
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