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GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 20 of 451 Records
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2022 (12) TMI 360
Health care institute or Educational institute - Charitable Society, having the main object and factually engaged in imparting Medical Education - taxable supply or not - requirement of registration in view of the provisions of section 23 of the CGST Act - Outward supply/composite supply - cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations - nominal charges received from patients (who is an essential clinical material for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment - nominal amount received for making space available for essential fac....... + More
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2022 (12) TMI 193
Job-work or not - sending of inputs (Naphtha, DM water, Power, Cooling water, service water and instrument air) by the Appellant to M/s. Praxair India Private Limited and receiving back of industrial gases (Hydrogen gas, Nitrogen gas and HP steam) under the lease agreement - levy of GST on all the payments under the lease agreement - HELD THAT:- The job work charges are not mentioned in the invoices raised to the Appellant for the service rendered, During the Personal Hearing, we put this question to the authorized representatives again and again, but the authorized representatives could not clarify the said deficiency properly nor could they produce any agreement or part of the agreement clearly explaining about the job work charges in the invoice. As per Section 2(68) of CGST Act, 2017 read with section 143 of CGST Act, 2017 defines the....... + More
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2022 (11) TMI 1182
Exemption from GST - educational institutions or not - pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities) - services provided on sub-contract basis - Sl.No. 66(b) of the Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017 - HELD THAT:- The applicant sought ruling about whether the exemption is available to them in case of the services provided on sub contract basis i.e. the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities). However, since in the present case the main contractor to whom the applicant is to provide services as sub-contractor is not an educational institution, though the services are allegedly being provided to ....... + More
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2022 (11) TMI 1181
Exemption from GST - Government entity or not - pure services or not - Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members - Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board - eligibility for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017. HELD THAT:- The words Governmental Authority and Government Entity have been omitted vide Notification no: 16/2021 Dt: 18.11.2021 w.e.f 01-01-2022 - Since Hyderabad Metropolitan water supply and sewerage board is a board set up by act of state legislature to carry out any function entrusted to a Municipality under article 243 W, it is a ‘Governmental authority’ as per the definition. The insurance services for employees and emp....... + More
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2022 (11) TMI 1119
Classification of goods - rate of tax - parts and accessories suitable for use solely with the hearing aids - exemption by virtue of Sl.No 142 of 2/2017 CT (Rate) dated 28-06-2017 as amended from time to time - HELD THAT:- Although the Appellant had sought for a ruling on the classification of parts and accessories of hearing aids, we find that they have not disputed the ruling given by the lower Authority that the parts and accessories of hearing aids are classifiable under HSN 9021 90 10. They are particularly aggrieved with the ruling that the parts and accessories of hearing aids are not exempted under Sl.No 142 of the exemption notification but are chargeable to tax at 18% under residual entry Sl.No 453 of Schedule III of Rate Notification No 1/2017 CT (Rate) dated 28-6-2017. Applicable rate of tax - parts and accessories of hearing ....... + More
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2022 (11) TMI 1118
Taxability - transaction of providing space on its web portal for advertisements provided by a foreign entity ie Lenzing Singapore Pte Ltd - place of supply of services - correct classification of the services provided - rate of tax - HELD THAT:- Clause (e) of Section 97(2) covers within its scope the determination of place of supply if such determination is linked with the liability to pay tax and in such cases the Authority has the jurisdiction to pass a ruling on the issue of place of supply. The lower Authority was incorrect in not passing a ruling on the question of taxability of the transaction of selling advertising space on its web portal to a foreign entity. Whether we are within our powers to decide the question of taxability on merits and pass an original ruling on the same when the lower Authority has failed to pass any ruling....... + More
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2022 (11) TMI 898
Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - storage of the seeds in the storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the applicant - job worker on job work basis - cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the applicant - date of the impugned order is 18.2.2022 and the appeal is filed on 4.3.2022 - whether the appeal is found to be in time? HELD THAT:- In the present case, as per the written submission, the applicant takes organizing the production of agricultural seeds, storing the agricultural seeds, drying of maize cobs, it segregates part of the agriculture produce based on its quality and germination strength and undertakes preservation process such as clearing, drying, ....... + More
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2022 (11) TMI 550
Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - reverse charge mechanism - liquidated damages - compensation of additional cost incurred due to delay in issue of drawings and failure of HGCL to handover site on time and refusal to issue the taking over certificate - HSN Code and GST rate - time limitation. Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount? - HELD THAT:- It is observed by this Authority that the Government, vide Sl.No.3 of Notification No.13/2017. dt. 28.6.2017 has levied tax in respect of services provided by the Arbitrary Tribunals to be paid by any business entity located in the taxable territory, under reverse ....... + More
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2022 (11) TMI 390
Eligibility of avail ITC - Works contract services - Supply or not - activities of the society for its members - requirement to obtain registration under the GST law - If the activities of the applicant are treated as “supply” under the CGST Act, 2017 then whether the applicant is eligible to claim the ITC on input and inputs services for repairs, renovations & rehabilitation works carried out by the Applicant? Whether the Appellant can be construed as providing works contract services to its members while undertaking the activities relating to major repairs, renovations and rehabilitation works for the society by entering into an agreement with a contractor, namely, M/s. Unique Rehab Pvt. Ltd., which carry out the said repair, renovation, and rehabilitation work of the society? HELD THAT:- The Appellant society has been f....... + More
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2022 (11) TMI 389
Classification of goods - CRP Test Kit - Hb1Ac Test Kit - classifiable under HSN Code 30.02 at Entry No.125 of List 1 of Sr. No 180 under Schedule-I of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as Agglutinating Sera or under HSN Code 38.22 at Sr. No 80 under Schedule-II of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as diagnostic kits and reagents? HELD THAT:- The diagnostic kits can also be classified under the Chapter Heading 30.02 where the essential component of the kit to be classified is the one falling under the Chapter head 30.02. It is further provided under the aforementioned explanatory note that the common reaction occurring in such kits would inter alia include agglutination. As regards the provisions of the explanatory note to the Chapter Heading 30.02, it is observed here that the ant....... + More
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2022 (11) TMI 388
Classification of goods - CNG dispenser - classifiable under Chapter Heading 84.13 placed at SI. No. 117, Schedule IV of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 or not - whether the impugned product can be construed as “pump” as provided under the relevant entry of the Notification No. 01/2017-C.T.(Rate) dated 28.06.2017? - HELD THAT:- It is observed that the term “pump” is neither defined under the GST law including Acts, rules, or notification issued thereunder, nor under the Customs Tariff Act, 1975, which has been referred to in the notification no. 01/2017-C.T. (Rate) dated 28.06.2017, for the purpose of determining HSN of the goods based on the descriptions contained in the Chapters of the first schedule to the Customs Tariff Act, 1975. It is evident that for any device or apparatus to qua....... + More
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2022 (11) TMI 209
Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - time of supply when liability to pay GST is triggered - HELD THAT:- The CBIC has issued Circular No. 178/10/2022-GSTdated:3.8.2022 related to GST applicability on liquidated damages. As per para 7.1.6 of the said circular, it was, interalia, observed that when principal supply is exempt, the ancillary activities to such principal supply would not get attracted to GST - Since in the present case, the applicant’s principal supply is production and distribution of electricity, which is exempt from payment of GST, the liquidated damages received by the applicant towards such supply need to be considered as flow of money without having implication of GST payment. As per the circular where the amount pa....... + More
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2022 (11) TMI 208
Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - Exemption from GST - Healthcare services - Composite Supply or not - search proceedings initiated by Gujarat State Tax authorities before the appellant applied for advance ruling - appellant was also issued with GST DRC-01A by the state tax authorities for payment of GST ascertained along with applicable interest and penalty. HELD THAT:- The appellant in their application for advance ruling made before the GAAR had at Para 17 of Form GST ARA-01 had ticked on both the options thereby declaring that the question raised in the application is not already pending in any proceedings in the applicant's case under any of the provisions of the Act and not already decided in any proceedings in the applicant's case under any of the ....... + More
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2022 (11) TMI 82
Taxability - agricultural produce or not - seeds produced/ procured and processed, packed and sold by the Applicant as seeds for sowing - storage of the seeds in the leased storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the job worker on job work basis - processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the job worker on job work basis - transport of seeds from the farm lands to storage facility/godown of the applicant - transport of seeds from one storage facility/godown of the applicant to the other storage facility/godown of the applicant - transport of packed seeds from storage facility/godown of the applicant to the distributor and transport of sales-returns - processes undertaken by the applicant, namely, cleaning, drying, grading, t....... + More
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2022 (11) TMI 81
Admissibility of appeal - time limitation - appeal not filed on time - Input Tax Credit - expenditure incurred for Civil and Interior Works - property is further used for letting out to different tenants on rental basis viz, for furtherance of business - construction of commercial complex - HELD THAT:- Rule 107-A of CGST Rules, stipulates the provision for manual filing of appeal against an order issued by the Authority for Advance Ruling and this option to file appeal manually was always available with the appellant and they have ultimately filed it manually without any glitch, whatsoever. The Appellant had sufficient time to file an appeal against the said advance ruling, however, they failed to comply with the time limit prescribed under law for filing an appal against the concerned advance ruling order. Hon'ble Supreme Court in Wr....... + More
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2022 (11) TMI 80
Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - work of supply, installation and commissioning of the plant and machinery, mechanical engineering works, electrical works etc. as per the J.V. Agreement between the J.V. Partners - applicability for benefit of SI No. 3(v)(a) of the Notification No. 11/2017-Central Tax (Rate), as amended vide Notification No. 20/2017-Central Tax (Rate). HELD THAT:- The instant contract consists of transfer of property in goods, coupled with supply of services which leads to the inevitable conclusion that this is a case of Works contract, covered under the definition of “Works contract” defined under Section 2(119) of the CGST Act, 2017. The details of works as enumerated and as forthcoming from the contract, goes to show....... + More
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2022 (10) TMI 310
Scope of services provided by the applicant to the entities located outside India - covered under Section 13(2) of the Integrated Goods and Services Tax Act. 2017 or not - zero rated supply or not - Section 16 of the Integrated Goods and Services Tax Act, 2017 - HELD THAT:- The appellant in their application made before the GAAR has submitted that the foreign entities send the product samples/goods for R&D purposes to the appellant in India; that the appellant is carrying out such R&D activity in India on the goods provided to them by the foreign customers and submitting a detailed report to them thereafter. The appellant have also submitted that they have entered into a contract with Hilti Aktiengesellschaft. pursuant to which, the appellant is carrying out R&D services on the samples / goods provided by the foreign company, ....... + More
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2022 (10) TMI 309
Levy of GST - supply or not - charitable activities or not - reimbursement amount received by the Appellant from the Department of Women and Child Development, Government of Maharashtra under the subject “One stop Crises Centre Scheme” - activities undertaken by the Appellant as an implementing agency of the Government can be construed as services or not - Applicability of N/N. 12/2017-C.T. (Rate) dated 28.06.2017 - HELD THAT:-The GST Law has given a very wide connotation to the term “services”, which cover any activities other than those which involve goods, money and securities. As the activities undertaken by the Appellant do not entail supply of any goods, money, or securities to their recipient, which in the present case is the Government of Maharashtra, who is compensating for the subject activities undertake....... + More
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2022 (10) TMI 308
Classification of goods - Paratha' i.e. various varieties of Paratha produced by the applicant - merit classification under HSN Code 19059090 or not? - applicability of Sl.No. 99A of Schedule-l of Notification No. 01/2017-CT (Rate) and Notification No. 01/2017-IT (Rate) dated 28-6-17 - HELD THAT:- Parathas supplied by the appellant will not fall under the category of Roti or chappati and will not be classified under Chapter heading 1905 as contended by the appellant. The products supplied by the appellant are thus quite different from plain Roti or Chapatti and are therefore, not eligible for the concessional rate of 5% GST (applicable to Plain Chapatti or Roti), provided under SI.No.99A of Schedule I to Notification No. 1/2017-CT (Rate) dated 28.06.2017 as amended. The Parathas supplied by the appellant are different from Plain Roti ....... + More
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2022 (9) TMI 513
Condonation of delay of 65 days in filing appeal - Power to condone the delay beyond 30 days - Classification of supply - taxable supply of services or not - income earned from conducting Guest Lectures - income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka - taxable supply of service to be taxed at Nil rate under Heading 9992 or to be taxed at IGST 18% under Heading 9983? - HELD THAT:- The proviso to Section 100(2) empowers this Authority to condone a further delay of 30 days if it is satisfied that the Appellant was prevented by sufficient cause from filing the appeal within the prescribed period of 30 days. This grace period which is available to the Appellant for filing the appeal and which is condonable by us expires on 20-04-2022. The appeal in this case, has....... + More
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