- 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
- 2019 (12) TMI 1089
Levy of penalty - clerical mistake in generation of E-Way bill - minor mistakes - relied as provided vide circular - circular No 64/38/2018 and the HP circular no.12-25/2018-19-EXN-GST-(575)-6009-6026 - supply of taxable goods falling under chapter 24 of GST Tariff Act - bidis - detention order as per section 129(1) of the CGST/HPGST Act. - HELD THAT:- The circular clearly states that, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes like error in one or two digits/characters of the vehicle number. Further Para 6 of the said circular states that in case of minor errors mentioned in Para 5, penalty to the tune of ₹ 500/- each under section 125 of the CGST Act and the respect....... + More
- 2019 (12) TMI 806
Classification of goods - rate of tax - Nicotine Polacriliex Lozenge - 100% EOU - applicability of N/N. 012017-Central Tax (Rate) dated 28.06.2017 - Condonation of delay in filing appeal - Section 100(2) of the CGST Act - the AAR held that the only alternative left for the classification of the instant product is Chapter Heading 38.24 - 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....... + More
- 2019 (12) TMI 50
Rejection of application for advance ruling on the ground that proceedings are already pending before the revenue authorities - Principles of Natural Justice - Classification of goods - “Chewing Tobacco” - applicability of N/N. 01/2017-Compensation Cess-(Rate) - whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice? HELD THAT:- It is seen that the revenue has not represented before the lower authority at the time of hearing. The lower authority has heard the case of the appellant. But subsequently, the CGST officers of Trichy commissionerate has responded to the information sought on the application of the appellant, wherein it is stated that a summon was issued on 8th Jan 2019 and Statement recorded on 9t....... + More
- 2019 (11) TMI 1256
Classification of supply - supply of goods or supply of services - supply of Silver Sand - composite supply - challenge to AAR decision - HELD THAT:- As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound tank and other lying areas with sand and good earth and consolidating the same by ramming and dressing. The activities undertaken by the Appellant amount to improvement and modification of land future construction. In the circumstances, it is not case of composite supply where principal supply constitutes of sand as argued by the Appellant but a case of transfer of property in goods in course of site preparation construction of Central Correctional Home Baruipur. There are no infirmity in the ruling pronounced by the West Bengal Authority Advance Ruling in the matter and hence there is no reason to interfere with it - appeal dismissed.
- 2019 (11) TMI 479
Rate of GST - seeking advance rulings on the supplies made in the past supplies - royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 - reverse charge mechanism - as per the understanding of the Applicant, the mining lease service availed by them should be classified under the head 99733 - AAR is of the view that the present case of the Applicant does not come within the ambit of provisions of Section 97 of the CGST Act, 2017. Jurisdiction of AAR - HELD THAT:- The broad objective for setting up of the AAR/AAAR is to provide certainty in tax liability in advance in relation to an activity being undertaken or proposed to be undertaken by the Applicant as well as to reduce litigation. The activity on which the Applicant sought an advance ruling is a continuous activity and pronouncing an order on such....... + More
- 2019 (11) TMI 478
Scope of Advance Ruling application - Classification of supply - supply of manpower services to highly technical industries such as Oil & Gas, Power etc. - zero-rated supply or a Normal supply - export of service - delay in filing appeal - time limitation - challenge to AAAR decision. Time limitation - HELD THAT:- There is a delay of 26 days in filing the said appeal by the appellant and the Appellant has filed miscellaneous application for the condonation of the said delay of 26 days, wherein the Appellant, which happens to be the jurisdictional officer, has attributed the said delay of 26 days in filing of the instant appeal to the initial teething problem being faced by them in the implementation of the GST procedures after the introduction of the GST regime - the delay is condoned - appeal filed before us in terms of proviso to su....... + More
- 2019 (11) TMI 477
Requirement of registration - Association of persons - principle of mutuality - scope of supply - amount collected by individual lions clubs and lions districts is for convenience of lions members and pooled together only for paying meeting expenses and communication expenses - amount so collected is deposited in a single bank account - there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded - challenge to AAAR decision - condonation of delay in filing appeal. HELD THAT:- The appellant was prevented by a sufficient cause from presenting the appeal within period of thirty days from the receipt of the said ruling of AAR and accordingly allow the appellant to present the appeal within a further period of 30 days in terms of proviso to sub section 2 of section 100 of the CGST A....... + More
- 2019 (11) TMI 476
Export of services - photography activity, being performed by the Appellant on the diamonds sent by the vendors of the R2Net - non-applicability of condition no: iii) and v) of section 2(6) of IGST Act - performance based service - place of supply of services - recipient of service - challenge to AAAR Decision. HELD THAT:- The AAR observed that since the service performed by the Appellant viz.-photography service is in relation to the performance on goods, in this case the diamonds, which are being made available to the supplier of the service for the performance of the said service, the place of the supply of service will be the location where the service is actually performed. Since the goods are made available to the supplier of the service in the state of Maharashtra, the place of supply in the present case will be Maharashtra - Furth....... + More
- 2019 (11) TMI 475
Scope of Advance Ruling - Jurisdiction to decide the case - Taxability - Export of services or not - intermediary services - “Commission” received by the Applicant in convertible Foreign Exchange - zero rated tax or not - Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad and an Indian importer of an Equipment; is an “export of services” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? - Place of supply of services - challenge to AAAR decision. HELD THAT:- The appellant (MI) is providing services to its principal ‘Carl Zeiss GmbH’ in Germany in terms ....... + More
