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GST - Appellate authority for Advance Ruling - Case Laws

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• 2021 (1) TMI 895 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Classification of goods - threaded metal nuts which function same as standard nuts - whether merit classification under the Tariff item 7318 16 00 and not under Tariff item 8708 99 00? - Challenge to AAR decision - HELD THAT:- The impugned goods can clearly be construed as the ‘parts and accessories” of the vehicles falling under the Chapter Headings from 8701 to 8705 and will merit classification under the Chapter Heading 8708, which covers the parts and accessories of the vehicles. Our observation is primarily attributed to the fact that the impugned products are manufactured by the Respondent as per the specifications/requirements approved by the automobile manufacturer, which is illustrated by the descriptions contained in the sample Purchase Order, placed by M/s. Tata Motors Ltd. to the Respondent, which amongst other thi....... + More

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• 2021 (1) TMI 894 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Classification of goods - Shatamrut Chyavan - falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL” rate as per Sr. No. 102 of Notification No. 02/2017 - Central Tax (Rate), dated 28.06.2017 or can be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303’ attracting 5% of IGST as per Schedule I (Sr. No. 104) of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 or not? - chalenge to AAR decision. Whether the classification of the impugned product, falling under TSH 2309 90 10 of the Customs Tariff Act, 1975, as adopted to the CGST Act, 2017, attracting ‘NIL’ as per the List of Exempted Goods in terms of SI. No 102 of Notification No. 02/2017 - Central Tax (Rate), dated 28.06.2017, is correct or not? - HELD THAT:....... + More

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• 2021 (1) TMI 849 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
  
  Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF - situation if the Director also is a part time Director in other company also - Challenge to AAR decision - HELD THAT:- The Rajasthan Authority for Advance Ruling (AAR) in IN RE: M/S. CLAY CRAFT INDIA PVT. LTD., [2020 (4) TMI 228 - AUTHORITY FOR ADVANCE RULING RAJASTHAN] pronounced that the consideration paid to the Directors by the applicant company will attract GST under reverse charge mechanism and the situation will remain the same if the director is also a part time director in another company. The CBIC has recently issued a Circular No. 140/10/2020 - GST dated 10.06.2020 under File No. CBEC-20/10/05/2020 -GST and clarified the issue in appeal. It has been clarified that ....... + More

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• 2021 (1) TMI 801 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
  
  Supply of Works Contract - contract entered into with AVVNL as per two work orders combine of supply, erection, testing and commissioning of materials/ equipments for providing rural electricity infrastructure - whether such supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure made to AVVNL would be taxable at the rate of 12% in terms of Sr. no 3 (vi)of Notification N/N. 11/2017- C.T.(Rate) as amended w.e.f. 25.01.2018? - challenge to AAR decision. HELD THAT:- There is no dispute regarding the ruling of RAJAAR that the supplies rendered by them to AVVNL are in nature of Composite Supply of Works Contract. The only dispute to be decided is whether the said composite supply of works contract is covered under Entry No. 3 (vi)(a) of Notification No. 11/2017-Central Tax(Rate) dated ....... + More

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• 2021 (1) TMI 554 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Valuation of Rental Income - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - exemption of tax under the general exemption of ₹ 20 lakhs - challenge to AAR decision. Whether the property tax paid by the Appellant to the Municipal Authority can be deducted from the monthly rental income received? - HELD THAT:- In this case, the fact that the supplier and the recipient of the service (i.e lessee) are not related and that the rent is the sole consideration for the service of renting of immovable property, are not in dispute. It is seen from the draft rental agreement that the lessee is required to pay monthly rental of ₹ 1,50,000/- plus applicable taxes, subject to deduction of tax as may be applicable. Therefore, the amount received from the lessee towards the mont....... + More

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• 2020 (12) TMI 1087 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA
  
  Exemption from GST - supply of, services viz. execution of the civil works of Pazhassi small hydro electric project - Whether Kerala State electricity Board Ltd would fall under any of the categories viz. Central Government, State Government, Union territory, a local authority, a Government authority or a Government entity for the purpose of the said exemption - whether the said services shall attract concessional rate of SGST also @6% in terms of notification No. SRO 370/2017 dated 30.06.2017 since the CGST statutory provisions are pari materia With State GST provisions? - HELD THAT:- Kerala State Electricity Board Ltd is a company incorporated under the Companies Act, 1956 by the Government of Kerala for carrying out the business of Generation, Transmission and Distribution of electricity in the State of Kerala. It is the successor enti....... + More

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• 2020 (12) TMI 1049 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Maintainability of application - Appellant is aggrieved by the grounds on which the lower Authority has refused to admit the application for advance ruling - Classification of goods - Flavoured Milk - taxable at the rate of 5% under Schedule IV of the GST Act or otherwise? - HELD THAT:- An appeal can be filed before the Appellate Authority only against an advance ruling pronounced in terms of Section 98(4). In this case, there is no ruling given by the lower Authority on the question raised in the application. The application for advance ruling was not admitted and was rejected by order dated 2nd Sept 2020 in terms of Section 98(2) of the CGST Act. Such an order rejecting the application for advance ruling as inadmissible is not an order appealable before us. In the instant appeal, the Appellant is aggrieved by the grounds on which the lo....... + More

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• 2020 (12) TMI 837 - APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA
  
  Benefit of exemption - Training programme - Services provided by them under the category of Information and Communication Technology)ICT @ School Project - Challenge to AAR decision - Applicability of Entry No. 72 of Notification No.12/2017-Central Tax(Rate), dated 28.06.2017, read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Government of Odisha - HELD THAT:- As per notification, it is noticed that the following three pre-requisite are to be satisfied in order for the supply to qualify for the notified exemption, under Entry No.72 of Notification No.12/2017-Central Tax(Rate): (a) The supply has to be a supply of Service provided to the Central Government, State Government or Union Territory Administration; (b) Such service must be under any training programme; (c) The total expenditure of such service is....... + More

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• 2020 (11) TMI 956 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of services - Online Information and Database Retrieval Services - Type-3 test administrative solution offered by the Respondent Company to its clients in India - minimum human intervention - levy of integrated tax on the supply of said services to non-taxable online recipients in India - lower Authority had held that the Type-3 test does not qualify for classification as OIDAR service - HELD THAT:- There is no dispute on the fact that there is an element of human intervention involved in the process of scoring the essay responses in the Type-3 test. What needs to be decided is whether the extent of human intervention is ‘minimum’ or not. Since there are no guidelines in Indian laws regarding the concept of minimum human intervention in electronically provided services, we refer to the European Commission VAT Co....... + More

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• 2020 (11) TMI 528 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
  
  Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - benefit of N/N. 10/2017-Integrated Tax (Rate) dated 28.06.2017 - Challenge to AAR decision - HELD THAT:- From the definition of ‘fixed establishment’, it is clear that the registered place of business cannot be termed a fixed establishment. Here, the domestic entity IZ-KARTEX is registered with GST authorities and hence, going by the definition, it cannot be termed a fixed establishment. In that sense, the decision of the WBAAR does not hold good in legal terms. Also, the WBAAR has not adduced any finding to draw conclusion that IZ-Kartex as registered in India maintains suitable structures in terms of human and technical resources to provide the service for which the MARC has been entered into between the parties. ....... + More

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• 2020 (11) TMI 527 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of goods - rate of GST - sale of Micafunign Sodium by the DTA unit of the applicant - covered under Serial No. 114 of Entry No. 180 of the Rate Notification No 01/2017 Central Tax (R) or not - GST at the rate of 5% applicable or not? - Karnataka AAR had held that sale of Micafungin sodium by the DTA unit of the applicant is not covered under Serial No. 114 of Entry No. 180 of the Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, and therefore, is not entitled for concessional rate of GST at the rate of 5% - challenge to AAR decision - HELD THAT:- A reading of entry No. 180 of Schedule Ito Rate Notification No 01/2017 IT (R) / CT (R) dated 28-06-2017, indicates that drugs and medicines falling under Chapter 30 or any other Chapter and specified in List 1 are eligible for 5% GST under the entry Sl.No 180 of Sche....... + More

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• 2020 (11) TMI 489 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - contribution charges collected by the Appellant from the members of the society would be construed as “consideration” in terms of Section 2(31) of the CGST Act, 2017 - HELD THAT:- The activities performed by the Appellant are entirely oriented towards providing facilities, benefits or convenience to its members, whether it is obtaining the conveyance of the right, title or interest from the promoter, or management, maintenance or administration of the property of the society, which are shared jointly by all the members of the society, or undertaking various social, cultural and recreational activities for the members. Therefore, all these activities would rightly get covered under the definition of the term “business” as provided un....... + More

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• 2020 (10) TMI 856 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of supply - supply of goods or supply of service - the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material - classification of such trade advertisement material if the transaction is supply of goods? - applicable rate of CGST on the supply of such trade advertisement material - CBIC Circular No. 11/11/2017-GST dated 20.10.2017 - challenge to AAR decision. HELD THAT:- The activity of printing the content provided by the customer is what transforms the PVC material from being just a blank PVC material into a trade advertisement. It is this finished product (i.e. either in the form of a Billboard, banner, free-standing display unit, etc) which is supplied by the Appellant. Without the printing activity, the process of making t....... + More

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• 2020 (10) TMI 855 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply of goods and services being a works contract or not - street lighting activity under the Energy Performance Contract dated 05.12.2016 - rate of tax - benefit of exemption under entry 3 or 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended - time of supply of services - Whether KEONICS is liable to tax only once the energy saved is certified by the energy auditor? Whether amount credited in joint ESCROW account can be termed as 'receipt' especially because the said amount is not under control of KEONICS until the conditions are met? - challenge to AAR decision. Whether the activity undertaken by the Appellant for the Thane Municipal Corporation amounts to a supply of goods or a supply or service or is it a com....... + More

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• 2020 (10) TMI 854 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Maintainability of appeal - Rectification of Mistake - Classification of services - Licensing services for Right to use minerals including its exploration and evaluation or not - royalty paid in respect of Mining Lease - Classified under the heading 9973 attracting GST or not? - statutory contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957 - “Supply“ or not - Doctrine of Merger. HELD THAT:- Even in cases where a rectification of mistake application is admitted and a mistake apparent on record is corrected, the original order is not set aside. The original order remains on record and only the mistakes are corrected therein. The principle of doctrine of merger will not apply in such cases. Any appeal can be made only against the original order which will be ....... + More

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• 2020 (10) TMI 814 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Classification of goods - Chewing tobacco with the brand name “Kavi cut tobacco” - classifiable under CTH 2403 9910 or not - applicable rate of Compensation Cess - Sl. No. 26 of the Notification No. 01/2017-Compensation cess dated 28.06.2017 ct 160% - challenge to AAR decision. ‘Chewing tobacco’ can be both ‘unmanufactured’ and ‘Manufactured’. The question is whether the product of the appellant is ‘unmanufactured’ or ‘manufactured’? - HELD THAT:- The Lower Authority relying on the standards given by ICAR-CTRI, in para 6.3 of their ruling has established that the process undertaken by the appellant is not equivalent to that of ‘curing/bulking’ done at ‘farm’ which may be classified as unmanufactured Tobacco for chewing’ but is similar to ....... + More

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• 2020 (10) TMI 813 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Supply of services - local services or export of services - levy of GST on such services provided to the US Client directly - benefit of zero-rated supply - eligibility for refund of taxes already paid in the past if the refund is within the time limit provided under the GST Act. HELD THAT:- Recipient is defined based on whether a ‘Consideration’ is payable or otherwise. When a consideration is payable for the supply of goods or services, as is the case in hand, the person who is liable to pay that consideration is the `Recipient’ of such ‘Supply’. The Statute is clear and unambiguous in defining the `Recipient’ when a consideration is payable - Thus, consideration in relation to a supply should include any payment made for such supply whether by the recipient or any other person. This definition states....... + More

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• 2020 (10) TMI 149 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or otherwise? - challenge to AAR decision - seeking advance ruling when the matter was pending and under investigation - HELD THAT:- It has been brought to our notice by the Department that the impugned advance ruling has been obtained by the Appellant by suppressing the fact of an investigation by the DGGI against them on the very same issue of classification of Whole Wheat Parota and Malabar Parota. It has been urged by the Department that the ruling of the lower Authority is to be held as void ab initio since the same has been obtained by suppression of the material fact of the ongoing investigation against them and is therefore in violation of the provisions of Section 98(2) of ....... + More

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• 2020 (10) TMI 48 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Maintainability of application - Whether the impugned advance ruling, being allegedly obtained by the Respondent by suppressing the material facts regarding the investigation initiated against him by the DGGI, PZU on the same issues as those raised in the subject advance ruling application, is sustainable in terms of proviso to section 98(2) read with section 104 of the CGST Act, 2017, or not? - HELD THAT:- the investigation proceedings were initiated under the Service Tax and not under the CGST Act. Therefore, Section 98(2) is not attracted as there was no proceeding pending under the provisions of the CGST Act. Levy of GST - prize money received from the horse racing clubs for winning the horse race competition - Taxable supply or not - HELD THAT: - By applying the definition of “Supply” to the facts and circumstances of the....... + More

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• 2020 (10) TMI 47 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
  
  Levy of GST - Works Contract - contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as supply of works contract under Section 2(119) of the Central Goods and Services Tax Act, 2017 - whether such supply made to DMRC would be taxable at the rate of 12% in terms of Sr. No. 3(v) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended w.e.f. 25.01.2018? HELD THAT:- The appellant is of the view that the supply of UPS system made from the state of Maharashtra would be leviable to GST at the rate of 18% as supply of goods and the supply of erection, installation and commissioning of UPS system made from Delhi GSTIN would be leviable to GST at the rate of 18% as supply of services separately. The supply of UPS system and erection and installation services is n....... + More

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