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GST - Appellate authority for Advance Ruling - Case Laws

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• 2022 (6) TMI 1256
  
  Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their Dubai Head Office - intermediary Service or otherwise - the activities undertaken by the Appellant can be construed as “Supply” as envisaged under Section 7 of the CGST Act, 2017 or not - place of Supply of the impugned activities is within taxable territory or not - Requirement to obtain registration - HELD THAT:- On perusal of the activities undertaken by the Appellant, it is noticed that the Appellant are undertaking a bunch of activities - On close scrutiny of the activities undertaken by the Appellant, it is noticed that all these activities may be construed as an individual independent supply in itself, if undertaken by the Appellant separately. Further, it....... + More

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• 2022 (6) TMI 272
  
  Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - HSN Code - rate of GST - Levy of tax on services rendered by the Appellant as a Commission Agent in APMC, Sangli - applicability of SI. 54 Heading 9986 of Notification No. 12/2017 CT(R) dated 28.06.2017 read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 - requirement of registration under the CGST Act, 2017. HELD THAT:- On perusal of the definition of the term “agricultural produce”, it is observed that “agricultural produce” definition contains the expansion term “any” before the term “produce”, which clearly imparts a very wide connotation to the term “agricultural produce” under the GST law. The only constraint for any produce, to qualify ....... + More

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• 2022 (6) TMI 34
  
  Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room rent, other services to the in-patients - supply of Occupational Health Check-up (OHC) service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals - HELD THAT:- It is clear that objective of medical examination is diagnosis. The definition of diagnosis, as per Cambridge dictionary means a judgement about what pa....... + More

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• 2022 (5) TMI 1135
  
  Benefit of exemption from GST - Supply or not - definition of business u/s 2(17) - activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 - charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017 or not - Government entity - Sr.No.4 of N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended) - HELD THAT:- From the definition u/s 2(17) , it is seen that as per provision (a), activities mentioned therein would fall in category of business even if they are not for a pecuniary benefit. A transaction which is incidental or ancillary to sub-clause (a) falls under the scope of sub-clause (b) of Section 2(17) of CGST Act, 2017. Further, provision (i) which states any activity or transaction undertaken by Central Government, State....... + More

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• 2022 (5) TMI 1134
  
  Input Tax Credit - Plant and Machinery or not - whether LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it? - input tax credit of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties - Section 16 read with Section 17 of CGST Act - HELD THAT:- As per Explanation provided under Section 17 of the CGST Act, 2017 ‘plant and machinery’ means apparatus, equipment and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both. Here the section 17 of CGST Act, 2017 provides for allowing input tax credit in respect of goods or services both received by a taxable ....... + More

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• 2022 (5) TMI 1072
  
  Benefit of exemption - Educational services - services supplied for the exams mentioned at Sr.No.9 to 15 of the list of exams - eligibility to claim exemption benefit under Sr.No.66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 - whether the appellant is eligible for exemption as available under Sl. No. 66 of Notifications No. 12/2017 - Central Tax (Rate) dated 28.06.2017? - HELD THAT:- On-going through the aforesaid entry of the said notification, it is found that the said notification has been amended vide notifications No.02/2018-Central Tax(Rate) dated 25.01.2018 and new item (aa) is inserted after item (a) in the entry in column (3) i.e. in Description of Services. The appellant also referred Circular No. 151/07/2021-GST dated 17th June 2021 and submitted that State Examinations Board should be given the....... + More

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• 2022 (5) TMI 966
  
  Valuation of supply - diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles - would form part of value of supply of service charged by the Appellant or not - levy of on value of diesel filled free of cost by the service recipient or otherwise under GTA service - difference of opinion - HELD THAT:- The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/ CG SGST Act, 2017 because of the divergence of opinion between the two members.

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• 2022 (5) TMI 693
  
  Classification of goods - rate of tax - Tyre Pyrolysis Oil - Appellant has not provided the details regarding the chemical composition of the impugned product - HELD THAT:- Appellant, in their grounds, have contended that they have submitted the Test Reports consisting the chemical composition of the impugned Product during the course of the proceedings before the MAAR along with the details of the manufacturing processes carried out to obtain the impugned product. In such circumstances wherein the Appellant and the MAAR are contradicting each other factually and considering the plea of the Appellant that they may be permitted to present the Test Reports of the impugned product along with other required documents afresh before the Advance Ruling Authority to get the required Advance Ruling, it is opined that issue under question may be he....... + More

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• 2022 (5) TMI 692
  
  Classification of goods - rate of tax - works contract executed - composite supply or not - eligibility for concessional rate of GST under Sl. No.3 (vi) of notification 11/2017-CT (CR) dated 28.06.2017 - What is the effective date of applicability of 12% tax rate and whether this concessional rate shall be applicable prospectively or retrospectively - HELD THAT:- Unless a specific effective date is mentioned in a notification the date from which rate of tax is applicable is the date of issuance of such a notification. The notification No. 11/2017 CT(R) dated 28-06-2017 which prescribes the applicable tax rate of 12% on work contract service provided to IIT Bhubaneswar which is an educational institution is effective form the date of notification. The said notification being come into force with effect from 1st July 2017, we are of the view that the concessional rate of GST of 12% pertaining to the case of applicant is effective retrospectively.

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• 2022 (5) TMI 531
  
  Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - sale of one of the products on standalone basis - sale of the products under various combinations to be undertaken by them and supply of parts of the system along with installation - HELD THAT:- There are clear provisions in the GST Act itself as regards “composite supply” as defined under Section 2(30) and “mixed supply” under Section 2 (74) of CGST Act, 2017 which deal with situations where supply consisting of two or more taxable goods or services or both is involved. In this regard, the appellant’s primary contention is agreed to the effect that without applying and refuting the applicability of “composite supply”, conclusion regarding mixed supply cannot be reached. Accordingly, it....... + More

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• 2022 (5) TMI 450
  
  Maintainability of application - Contract / Agreement in question is more than 2 years old - Exemption from GST - services of labour work of construction of residential houses under Chief Minister's Awas Yojana - covered under exemption entry at SI. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 - HELD THAT:- The definition of advance ruling, when seen in the context of the issue involved in the instant appeal, provides that questions seeking an advance ruling can relate to either supply of goods or supply of services or both by the applicant. In the instant case, the question concerns supply of services only by the applicant (appellant herein). However, as per the definition, the supply of goods or supply of services or both is qualified by two phrases viz. “being undertaken” or “proposed....... + More

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• 2022 (5) TMI 407
  
  Classification of services - Hostel Accomodation services - composite supply - caritable activitties or not - Whether Hostel facility which includes Lodging and Boarding service provided by appellant to the students of MUST having value of service upto Rs.1000/- per day would be eligible for exemption under entry no. 14 of the notification 12/2017 CTR Dt. 28-06-2017? - applicability of N/N. 12/2017-CT (Rate) - HELD THAT:- As per Section 2 (74) of the CGST Act the term “mixed supply” means two or more individual supplies of goods or services, or any combination thereof made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. In the instant case the appellant is supplying services of food along with Hostel Accommodation service. In view of the discussion....... + More

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• 2022 (5) TMI 403
  
  Exemption from GST - Pure Service - Providing Project Management Consultancy services - local authority / Governmental Authority or not - services provided to Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation (RUDSICO) - HELD THAT:- a statutory body, corporation or an authority created by the Parliament or a State Legislature is neither 'Government' nor a 'local authority'. Such statutory bodies, corporations or authorities are normally created by the Parliament or a State Legislature in exercise of the powers conferred under article 53 (3) (b) and article 154 (2) (b) of the Constitution respectively. Hon'ble supreme court in the case Agarwal Vs. Hindustan Steel AIR 1970 Supreme Court 1150 has held that, “the corporation which is Hindustan Steel Limited in this case is not a department of the....... + More

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• 2022 (5) TMI 402
  
  Levy of GST - Valuation - determination of margin - activity of purchase of old and used motor vehicles and then sale of these motor vehicles after refurbishment - claim of deduction of cost incurred on refurbishment from the margin - AAR rejected the argument of the appellant - Notification No. 8/2018-CT (Rate) dated 25-01-2018 - HELD THAT:- The appellant’s main thrust is that to calculate margin, purchase cost should be treated as purchase price. We observe that our legislature has wisely used the word purchase price to calculate the margin as benefit of notification will not be available, if the appellant has availed input tax credit. We find that the availment of this notification No. 8/2018 -Central Tax (Rate) dated 25th January, 2018 is optional. If the appellant wishes to avail input tax credit on the components used in the r....... + More

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• 2022 (5) TMI 182
  
  Exemption from GST - Accommodation Service or independent clinical establishment - benefit of entry No.74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - Aahana Naturopathy Centre - classified under SAC Heading 9993 - composite supply or not - HELD THAT:- In the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and therefore, becomes the “principal supply” and other services including Naturopathy shall form the part of that composite supply. On true and fair analysis of the aforesaid Notificati....... + More

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• 2022 (5) TMI 123
  
  Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - to be classified under HSN 2106 or under chapter 3004 of the GST Tariff Act, 2017? - HELD THAT:- As regard to the ‘Prophylactic use’ of the product in question, on examination of the appellant’s label on the product, it is found that the product in question viz Protowits’ is undoubtedly described more like a food product than the medicine. The product is described as Chocolate flavour. The picture of the product on the label showing a glass containing the preparation of the said product clearly gives the image of a food beverage like Bournvita or Coffee and other various product available in market now-a-days. Taking into view the totality of the label, the whole thrust is on the food value of the product, i....... + More

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• 2022 (4) TMI 1236
  
  Benefit of exemption - Requirement of registration under National Skill Development Corporation - State Government has formed this corporation for giving Training to unemployed youth - requirement of registration under the act vide G.O. No.73, Commercial Taxes and Registration (B1), 29th June 2017, Serial No. 69 Heading 9992 or Heading 9983 or Heading 9991 and Serial No. 70 Heading 9985 - Government entity or not - time limitation - HELD THAT:- Prima facie, the appeal is made against Order dated 25.02.2021, which was received on 02.03.2021. The appeal stands filed with a delay of 9 months in filing the appeal. The appellant has requested to condone the delay and to admit the application - Hon'ble Supreme Court IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER], has modified its Order dated 23rd September 2021 ....... + More

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• 2022 (4) TMI 1193
  
  Seeking permission for withdrawal of appeal - Exemption from GST or not - activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government - benefit of Notification No. 39/2017-Central Tax (Rate) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 - HELD THAT:- In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. The appellant, in this regard, has relied on the decisions of the Hon'ble Supreme Court in the case of RAJENDRA PRASAD GUPTA VERSUS PRAKASH CHANDRA MISHRA & ORS. [2011 (1) TMI 175 - SUPREME COURT], wherein the Hon'ble Supreme Court held ....... + More

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• 2022 (4) TMI 1192
  
  Input Tax Credit of GST paid - goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for Unloading propane/Butane from the vessel/Jetty to the Terminal - goods and services used for setting up refrigerated storage tank and input credit of goods and services used for foundation and structural support foundation tanks - goods and services for setting up of Fire Water reservoir (tank and input credit on goods and services used for foundation and structural support for such reservoir - difference of opinion. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for Unloading propane/Butane from the vessel/Jetty to....... + More

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• 2022 (4) TMI 1090
  
  Benefit of Concessional rate of tax - supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter - bill-to ship-to model - applicability of N/N. 41/2017-IT (Rate) - HELD THAT:- In the GST regime, the government has provided special relief to the merchant exporters by way of reducing the GST rate for purchasing goods from domestic suppliers for export. Accordingly, Notification Nos 40/2017 Central Tax (Rate) and 41/2017 Integrated Tax (Rate) both dated 23-10-2017 stipulates that intra-state/inter-state supplies of taxable goods by a registered supplier to a merchant exporter shall be chargeable to GST at 0.05% (in the case of intra-state supplies) and 0.1% (in the case of inter-state supplies) subject to the fulfilment of the conditions imposed. It is ....... + More

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