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GST - Appellate authority for Advance Ruling - Case Laws

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• 2020 (9) TMI 1104 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Classification of services - GTA Services or not (SAC 996791) - sub-contractor - Appellant would be issuing the consignment note to M/s. Posco ISDC Pvt. Ltd.in addition to the consignment note, issued by M/s. Posco ISDC Pvt. Ltd. to their clients - GST under forward charge mechanism - N/N. 0/2017-Central Tax (Rate), dated 22.08.2017 - input tax credit - Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods, one issued by the Appellant as a sub-contractor and the other by M/s. Posco ISDC Pvt. Ltd. as the main contractor? - challenge to AAR decision. HELD THAT:- On perusal of the aforementioned meaning of the GTA, it is clearly seen that issuance of the consignment note is an essential condition for any person to act as GTA - On perusal of the CGST Act, 2017, it is revealed th....... + More

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• 2020 (9) TMI 354 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Levy of GST - Lease Service - Benefit of exemption N/N. 9/2017-integrated tax (rate) dated. 28th June, 2017 - whether the lessors (here Ambrish Vasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to M/s. DTwelve Spaces Pvt ltd.? - whether falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence” as listed in the aforesaid Notification? - challenge to AAR decision. HELD THAT:- The impugned property was constructed as Hostel building. The project description in the sanctioned plan submitted to us indicates that the plan is for the construction of a hostel building. Can a hostel building be called as a residential dwelling? A common understanding of a hostel is that of an establishment which provides inexpensive acc....... + More

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• 2020 (8) TMI 566 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - whether classifiable under HSN 4907 or as a “Passbook” under HSN 4820? - challenge to AAR decision. HELD THAT:- Section 2(6-b) of the Telangana records of Rights in Land and Pattadar Passbooks Act - 1971 defines “title deed and pass book” means the title deed and pass book issued under section 6-A. As per Section 2(7) of the Act “Pattadar” means includes every person who holds land directly under the Government under a Patta whose name is registered in land revenue accounts as Pattadar and who is liable to pay land revenue. Section 2(9) defines “record of right” means records prepared and maintained under the provisions, or for the purposes of this Act. The Pattadar Pass Book cum Title Deed is ....... + More

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• 2020 (8) TMI 528 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Nature of supply of services - Difference between the Storage or warehousing services and providing warehouse on rent - Is GST liable to be paid on the entire amount paid as consideration for storage charges or is GST liable to be paid only on the storage of taxable food commodities like palm oil, etc? - exemption from GST in terms of entry SI. Nos 54 or 24 of Rate Notification No 12/2017 CT (R) dated 28-06-2017 - challenge to AAR decision. HELD THAT:- CWC is only providing the 488 sqmetres of space in the central warehouse for rent. The space has been taken on rent by the Appellant for storing the food grains. The activity which is under consideration here is the activity performed by CWC and not the activity undertaken by the Appellant. The supply made by CWC is merely a renting of space. There is difference between `storage or warehous....... + More

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• 2020 (8) TMI 527 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Time Limitation for filing appeal - delay of 60 days - Renting services - Residential unit on Industrial plot - Exemption from GST - whether the same is an activity of renting of residential dwelling for use as residence which is exempted from GST by virtue of entry No 12 of Notification No 12/2017 CT (R) dated 28-06-2017? HELD THAT:- The provisions of Section 100(2) of the CGST Act 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 terms of the proviso to Section 100(2) of the said Act, the Appellate Authority is empowered to allow the appeal to be 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 - In ....... + More

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• 2020 (8) TMI 526 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of services - services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc. - exemption under entry 3(vi)(a) to Notification No.8/2017-Integrated Tax (Rate) - decision of AAR challenged - HELD THAT:- The transmission and distribution system in the state was under the control of the Government of Karnataka (then Mysore) till year 1957. In the year 1957, MSEB was formed and the private distribution companies were amalgamated with Karnataka Electricity Board. Till the year 1986, KEB was a profit-making organisation. To improve the performance of the power sector and in tune with the Reforms initiated by Government of India, the Government of Karnataka came out with a general policy proposing fundamental and r....... + More

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• 2020 (8) TMI 525 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Valuation - inclusion of value of bus passes distributed by the applicant to the commuters in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017 - supply of service in the hands of the applicant - whether classified as merely a supply of facilitation services between BMTC and the commuters? - challenge to AAR decision. HELD THAT:- In order to determine who, the recipient of service is, the agreement under which such service has been agreed to be provided, has to be examined. When the Agreement between BMTC and the Appellant is examined, it is plain that the recipient of the service is the Appellant and it is the Appellant that is obliged to pay for the services provided by BMTC. The position does not change merely because the actual users of the transportation service are the commuters. The &ls....... + More

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• 2020 (8) TMI 524 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Delay in filing appeal - statutory period for filing the appeal (which is 30 days from the date of receipt of the order) expired on 2nd November 2019. However, the appeal was filed before this Appellate Authority on 12th November 2019 after a delay of 10 days from the statutory due date - HELD THAT:- The provisions of Section 100(2) of the CGST Act 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 terms of the proviso to Section 100(2) of the said Act, the Appellate Authority is empowered to allow the appeal to be 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 - In the instant case, the appeal filed ....... + More

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• 2020 (8) TMI 523 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Taxability under GST - Classification of supply - Composite supply or Mixed Supply - gamut of services collectively referred to as “Relocation Management Service” provided by the applicant - challenge to AAR decision. HELD THAT:- The appellant is responsible for providing or procuring services which are necessary to complete an employees’ relocation. The services to be performed by the Appellant may be performed by telephone as well as in person or may be provided by third party service providers - The role of the appellant in so far as third-party service providers are concerned is different in terms of the RSA and the SOW. As per the RSA, the client shall enter into service agreements directly with third-party suppliers providing services within the scope of the agreement. However, the third-party suppliers will addres....... + More

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• 2020 (8) TMI 522 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of supply - supply of goods or supply of services - export of services or not - zero rated supply or not - appellant are in the business of selling Volvo branded trucks and thereafter providing after sales support services, including warranty services - condonation of delay of 19 days in filing the present appeal - HELD THAT:- The Appellant has stated that the delay had occurred due to the reason that the concerned authorised personnel of the Company were engaged in the Statutory Audit under the Companies Act 2013 and hence were unable to provide the documentation required for filing the appeal within the due date. Considering the averments made by the Appellant, we are of the view that the delay caused in filing the appeal has been sufficiently explained. The delay in filing the appeal is hereby condoned in exercise of the....... + More

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• 2020 (8) TMI 516 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of Services - Management services - intermediary services or not - reimbursement of expenses - requirement of registration under GST - liability of Mr. Santosh to pay tax on the services rendered by him to H-J Family of Companies - time and value of the supply of services - only grievance of the Appellant is regarding the finding by the lower Authority that the management services are being provided in the capacity of an `intermediary’ as defined in Section 2(13) of the IGST Act - challenge to AAR decision. HELD THAT:- The nature of the transactions of the Appellant as explained by him in his appeal is examined. It is seen that the Appellant is appointed as an “Independent Regional Sales Manager for the Middle East and Indian Markets” by the H-J Family of Companies, a company engaged in the business of man....... + More

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• 2020 (8) TMI 449 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
  
  Classification of goods - portions of cooked chicken, mutton, fish, eggs etc - whether classifiable under HSN 1601 as they contain more than 20% by weight of meat? - challenge to AAR decision - HELD THAT:- The moot question is thus whether the products for which classification has been sought contain more than 20% by weight of chicken meat or fish or eggs are claimed by the appellant, and if so whether they fall under chapter 16 - The WBAAR ought to have considered this point when admitting the products for classification. Food preparations containing more than 20% by weight of sausage meat, meat offal, fish etc. are included in chapter 16 (Chapter Note 2 to Chapter 16). According to chapter Note 2 to Chapter 16 and Explanatory Note to Chapter 16 the weight of meat ought to be considered at the stage when it is presented to the customer a....... + More

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• 2020 (6) TMI 706 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Rectification of mistake - error in the impugned AAAR order - supply of the Electrolnk along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and other machinery products by the Appellant to its customers - mixed supply or composite supply - HELD THAT:- The Appellant themselves have admitted that there is not any specific element under this bundle of supplies, which is more significant than others, ruling out the possibility of presence of any principal supply. The above submissions and the evidence produced by the Appellant themselves in the form of the Chartered Engineer’s certificate also lead us to conclude further that there are no components in this bundle of supplies, which are ancillary in nature, as all the components are indispensable in nature, and no....... + More

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• 2020 (6) TMI 705 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
  
  Classification of goods - fusible interlining cloth - whether the item is classifiable in Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 or under Heading 5903 of the Tariff Act? - challenge to AAR decision - HELD THAT:- It is clear from the sample produced by the appellant as well as the dot printing process that the product namely fusible interlining cloth qualifies the tests to be classified under sub-heading 5903 of the Tariff. It is seen from the sample of the. Fusible interlining cloth that the coating of polyethyIene can be seen with naked eye. can be bent manually around a cylinder and is not completely coated with plastics. The representative of the appellant strongly pleaded that their product is partially coated with plastic and bears design. However, on examination of the sample, it is seen that the pat....... + More

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• 2020 (6) TMI 704 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Job-Work - minor additions or not - other inputs,e.g. air, water etc., procured by the Appellant, i.e. JEL, which are essentially required for the generation of power - Circular No. 79/53/2018-GST dated 31.12.2018 - violation of principles of natural justice. Whether steam coal, proposed to be supplied to the Appellant i.e. JEL, constitutes one of the inputs for JSL, which manufactures the steel products? - HELD THAT:- We are inclined to revise our earlier opinion, where we had denied the eligibility of the coal as an input for JSL. Thus, in light of the above submissions, it is adequately clear that coal is an input for JSL, as the same is used for the generation of electricity, which in turn is used for the manufacture of the final product i.e. steel. On perusal of the Bombay High Court Judgment in the case of COMMISSIONER VERSUS INDORA....... + More

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• 2020 (6) TMI 703 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Central Government or not - appellant is Ordnance Factory Bhandara - AAR observed that the Appellant cannot be construed as Central Government on the ground that the same had not been created by the Constitution of India as a legislative, executive or judicial authority of the country - HELD THAT:- Where the Appellant is charging some rent/consideration from their employees for providing accommodation facility in the residential colony maintained by it, which renders the said activity of the Appellant as supply of residential services, which is an exempt supply in itself in terms of the provisions made at Sr. 12 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017. Further, the education services provided by the factory school to the children of the employees, renting of the recreational halls to the employees for organizing some ....... + More

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• 2020 (6) TMI 678 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Determination of value of second hand goods - Applicability of Rule 32(5) of CGST Rules,2017 - sale of Paintings bought from individual collectors and connoisseur - Antique jewellery, watches and books - Collectibles and Memorabilia - interpretation of statute - scope of phrase 'where no input tax credit has been availed on the purchase of such goods' - challenge to AAR decision - HELD THAT:- The only conclusion we can draw from the order of the AAR is that they seem to have been swayed by the fact that antique watches, painting and jewelry are valuable products which cannot be classified in the category of ‘second-hand or used’. Also the fact that there is a separate tariff heading for ‘Antiques’ in the form of tariff heading code 97060000 covering ‘Antiques exceeding 100 years’ seems to have i....... + More

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• 2020 (6) TMI 644 - APPELLATE AUTHORITY FOR ADVANCE, RAJASTHAN
  
  Classification of goods - Fortified Rice Kernels (FRK) - whether classifiable under HSN 19049090 or not - rate of tax - Challenge to AAR decision - HELD THAT:- From the manufacturing process, it is noted that to manufacture FRK, the natural rice has to be converted into Rice Flour. The moment the Rice is converted into Flour, essential characteristics of rice is changed and no grain remain present in the product and therefore, the same cannot be classified in any of the heading of Chapter 10 in terms of Chapter Note 1(A) ibid. Further, consequent upon changing from rice grains to rice flour and then preparation of any product out of rice flour, whether similar to Rice or not in shape, the resultant product does not fail in the inclusive part of the Chapter note 1(B) of Chapter 10, which specifically mentions Rice (i) Husked, (ii) milled, ....... + More

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• 2020 (6) TMI 643 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Supply of goods or not - transport of money by cash-carry vans - goods or not - levy of GST - rate of GST and/or Compensation Cess - Input tax credit. Whether the money being transported by the Appellant in the cash carry vans can be construed as “goods” or otherwise for the purposes of determining the availability of Input Tax Credit of the GST paid on the purchase and fabrication of the subject transport vehicles? HELD THAT:- On perusal of Rule 138 (14) of the CGST Rules, 2017, it is clearly evident that only goods are mentioned therein as well as in the annexure thereto. Among those goods, one of the items mentioned in the annexure bearing the heading “Description of Goods” is ‘money’, which clearly indicates that the legislature has considered ‘money’ as ‘goods’, when money i....... + More

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• 2020 (6) TMI 627 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Levy of GST - Supply of services or not - amount collected as membership subscription and admission fees from members - Input tax credit of the tax paid on the Banquet and Catering services for holding members meetings and various events. HELD THAT:- In the absence of any mechanism to treat the appellant and its members as separate persons the said service does not tantamount to supply u/s 7 of the CGST Act, 2017, GST is not leviable on membership fees collected by the appellant from its members. Whether the amount collected as membership subscription and admission fees from members is liable to GST? - HELD THAT:- It appears that the Club & Association does not provide only Social Services as an NGO, but also have other functions relating to Personal Functions which clearly amounts to furtherance of business. In lieu of consideration ....... + More

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