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GST - Advance Ruling Authority - Case Laws
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- 2019 (9) TMI 695
Classification of royalty payments - taxability - reverse charge mechanism - royalty payments to Government in respect of Mining lease under “Licensing services for Right to use minerals falling under the heading 9973 - liability of tax - contributions made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957. HELD THAT:- It is clear that the supply made by the government, i.e. the right to mine the resources is taxable under Section 9 of the Act and is within the meaning of the term ‘supply as covered by Section 7. That, in order to classify as a supply, two important conditions are to be met. First, it should be in the course or furtherance of business. It must also be noted that as per Section 2(17), inter alia, any activity undertaken by the Central Government in which th....... + More
- 2019 (9) TMI 694
Liability of IGST - Reverse Charge Mechanism (RCM) - Import of Consulting Services by the Directorate of Skill Development - services received by it from a provider of service located in a non taxable territory - place of supply of services - section 5(3) read along with N/N. 10/2017 IT(R) - HELD THAT:- The applicant is engaged in Business or profession as defined in the Section 2(17) of CGST Act. Further the supply might be chargeable to tax if it is falling under Notification No 11/2017 - Central Tax (Rate) dated 28lh June 2019. According to Section 5(3) of IGST Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Ac....... + More
- 2019 (9) TMI 693
Classification of supply - charge of interest from customers for delayed payment - Interest charged on cost of securities is exempt under notification no. 12/2017 Central Tax(Rate) dated 28-06-2017 as amended. HELD THAT:- The additional amount being charged in delay of payment by whatever named called should be classified as principal supply and the classification of the same cannot differ from the original supply. Hence the additional amount charged on delayed payment shall be taxed as per original supply i. e. supply of Stock broking services. Applicability of Notification No. 12/2017 - HELD THAT:- Having regard to the nature of transaction it cannot be said that the share broker has extended any deposit, loans or advances to its clients hence the additional amount being charged cannot be treated as interest hence the exemption granted under entry no 27 of notification no 12/2017 is not applicable on the transaction on which advance ruling is sought.
- 2019 (9) TMI 692
Classification of goods - rate of GST - solar LED Torch, used generally in agriculture/ rural area - torch is having solar panel input socket, but provided without solar charging panel - Concessional rate of GST - Sr.No.234 of Schedule-I to Notification No.01/2017-CT(Rate) dtd.28.06.2017. HELD THAT:- The product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The product, thus, unquestionably merits classification under 85131010 of the GST Tariff. Whether the product can be brought under the ambit of ‘Solar Powered Device’ in order to make it eligible for concessional rate of tax @5% in terms of Serial Number 234 of Schedule-I of Notification no.01....... + More
- 2019 (9) TMI 514
Supply of facility management services like mechanised and manual cleaning, housekeeping, security services etc. to various Central Government and State Government hospitals - exemption from payment of GST is available for such supplies in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended - HELD THAT:-The Applicant has submitted a copy of the work order issued by SSKM Hospital. It refers to dusting, scrubbing, mopping disinfecting the hospital premises, cleaning of toilets etc. The work order clearly mentions that GST @ 18% is applicable on the services. It is a State Government hospital and, therefore, the Applicant’s service in terms of the above work order qualifies to be a supply to the Government. The Applicant is supplying cleaning and sweeping service, w....... + More
- 2019 (9) TMI 513
Governmental authority or not - managing the procurement of drugs and equipment for the medical colleges and hospitals and construction and maintenance of health facilities - exemption on the consideration received for the management services provided - exemption in terms of Sl.No. 3/3A/4/5 of N/N. 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended from time to time. HELD THAT:- The Applicant has been set up under Notification No. HF/SPSRC/WBMSC/40/2008/162 dated 17/1 1/2008 of the Department of Health & Family Welfare, Government of West Bengal, as a fully owned body for managing the procurement of drugs and equipment for the medical colleges and hospitals and construction and maintenance of health facilities - Section 153(1)(a) of the 1973 Act empowers the Zilla Parishad [Art 243(d) o....... + More
- 2019 (8) TMI 1355
Permission for withdrawal of Advance Ruling application - Classification of goods - fruit beverages or drinks - scope of FSSAI Act in section 2.3.3.A - Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act? - HELD THAT:- The applicant is allowed to withdraw their application and ordered accordingly
- 2019 (8) TMI 1354
Permission for withdrawal of Advance Ruling Application - Rate of GST - mixture of flour, pulses, grams, and cereals requested - HELD THAT:- The application filed by the Applicant for Advance Ruling is dismissed as withdrawn.
- 2019 (8) TMI 1352
Scope of supply - execution of works requiring modification/ augmentation/ shifting/ additions to the transmission system of RVPN at the specific request of the consumer/intending agency under Deposit Work - whether ‘Supply’ in terms of Section 7 of the CGST Act, 2017? - HELD THAT:- The term ‘supply’ has been defined in Section 7 of GST Act, 2017 and it includes all forms of supply (goods or services) and includes agreeing to supply when they are for a consideration and in the course or furtherance of business. It specifically includes sale, transfer, barter, exchange, license, rental, lease or disposal. For a transaction to qualify as ‘supply’, it is essential that the same is ‘in the course or furtherance of business’. In the instant case, the transaction of facilitating the execution of d....... + More
- 2019 (8) TMI 1286
Classification of goods - Cattle Feed in Cake form - exempt goods or not - Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017 - whether the product is classifiable under CTH 2305 or under CTH 2309? HELD THAT:- The product in hand, the ‘Cattle feed’ is manufactured using ‘Groundnut oil cake’ as a raw material along with other raw materials. Further, as per the test reports, the content of ash, protein, salt, fat, moisture, calcium, phosphorous etc in a sample of groundnut oil cake vary in percentage from a sample of the product as furnished by the applicant in the test reports furnished by them - Also, from the invoices raised by them the product is identified as ‘Cattle feed’ and not as ‘groundnut oil cake’. By applying the General rules for interpretation of Customs Tariff as appli....... + More
- 2019 (8) TMI 1285
Levy of GST - amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 - agreeing to tolerate an act - Pre-GST regime - HELD THAT:- The question relates to the services rendered by the applicant in Pre-GST regime, i.e., during service tax regime of taxation. We find that the applicant leases/ rents the port space and collects lease rentals. The applicant as per the license/ rent agreement/ contracts collect lease rental charges and in cases of belated payment/ default, late-fee/ penal interest as stipulated in the contracts are collected by them, for which a separate invoice (RCA) is raised. It is stated that the invoices have been raised during the service tax regime and service tax paid but the applicant ha....... + More
- 2019 (8) TMI 1284
Classification of goods - Cattle Feed in Cake form - exempt goods or not - whether the product is classifiable under CTH 2305 or under CTH 2309? HELD THAT:- The product in hand, the ‘Cattle feed’ is manufactured using ‘Groundnut oil cake’ as a raw material along with other raw materials. Further, as per the test reports, the content of ash, protein, salt, fat, moisture, calcium, phosphorous etc in a sample of groundnut oil cake vary in percentage from a sample of the product as furnished by the applicant in the test reports furnished by them - Also, from the invoices raised by them the product is identified as ‘Cattle feed’ and not as ‘groundnut oil cake’. By applying the General rules for interpretation of Customs Tariff as applicable to GST Tariff, the product in hand is correctly classifi....... + More
- 2019 (8) TMI 1283
Rate of GST - transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of Tamil Nadu - GTA service or not - transport service provided by them - HELD THAT:- It is evident that the applicant is awarded the contract to supply ‘Complementary Weaning Food Containing Amylase Activity’ at the designated centers as specified in the bid document which are Anganwadi centers in various blocks in all districts of the state. The applicant is paid at Per MT price, which includes transportation charges - The Bid document clearly asks for a breakup of the bid price for each unit/ MT under the heads of ‘Ex-factory/Ex-wareh....... + More
- 2019 (8) TMI 1282
Input tax credit - Procurement of medicines for personal consumption of employees - inward supply of medicines which are used or intended to be used in the course or furtherance of business of the applicant - scope of blocked credit under section 17(5)(e), section 17(5)(h) and section 17(5)(i) of the Act - Medicines for consumption of its employees and pensioners and their dependents - HELD THAT:- The applicant has their own in-house hospital for use by the employees, retirees and their dependents. This is a free center where all the services and medicines are provided free to the employees. No consideration is charged from the employees for this. This provision of free medical care is mandatory as per the Regulations made under Major Ports Act. These are mandated to be provided to the applicant's employees, their dependents, pensione....... + More
- 2019 (8) TMI 1281
Input tax credit (ITC) - Procurement of health benefit equipments for personal consumption of employees - inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services - supply of port services and incidental supply of goods like disposal of discarded assets - blocked credit as per Section 17 (5) (g) of CGST/TNGST Act - medicines used for consumption of its employees and pensioners and their dependents - HELD THAT:- As per Section 17 (5) (g) of CGST/TNGST ACT, input tax credit is not available for medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these which the applicant is procuring for the consumption of its employees and pensioners and their dependents. The applicant has stated in their application that th....... + More
- 2019 (8) TMI 1280
Classification of goods - Rate of tax - Oil Lubrication Systems - HSN Code - HELD THAT:- The application is rejected as the relevant technical details of the supply for which classification and rate of CGST/SGST is being sought, have not been produced.
- 2019 (8) TMI 1279
Permission for withdrawal of Advance Ruling Application - input tax credit of GST paid on long term lease of industrial plots taken from M/s. Mahindra World City (Jaipur) - HELD THAT:- Since the applicant has withdrawn the application, therefore no ruling is given.
- 2019 (8) TMI 1278
Permission for withdrawal of Advance Ruling application - levy of GST on lease amount - developer has taken the entire land from state of Rajasthan to further lease out to Industrial units - HELD THAT:- Since the applicant has withdrawn the application, therefore no ruling is given.
- 2019 (8) TMI 1277
Levy of GST - Reverse charge mechanism - freight paid by the applicant on transportation of cotton seed oil cake - HELD THAT:- The various products of human consumption like milk and food grains are exempted from GST as goods as well as their transportation. The same is notified through Notification No. 12/210 dated 28.06.2017. The cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No. 12/2017 (as amended from time to time). Thus being recipient of GTA services the applicant is liable to pay tax under Reverse Charge Mechanism. Thus, the applicant is liable to pay GST under Reverse Charge Mechanism being recipient of GTA services.
- 2019 (8) TMI 1222
Permission for withdrawal of Advance Ruling application - Classification of goods/service - input tax credit - determination of tax liability - HELD THAT:- Since the applicant has withdrawn the application, therefore no ruling is given.