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GST - Advance Ruling Authority - Case Laws
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- 2022 (1) TMI 849 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Classification of goods - HSN Code - Interactive Flat panel with Android - classified under the heading 8471 or otherwise? - HELD THAT:- The goods sold by the applicant has a Central processing unit, memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.
- 2022 (1) TMI 797 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of supply - supply of ggods or supply of services - lease transaction or not - pallets, crates and containers (equipment) leased by CHEP India Private Limited (CIPL) located and registered in Tamil Nadu to its other GST registrations located across India - value on which GST has to be charged - lease charges or the value of equipment - Section 15 of the CGST Act and TNGST Act read with relevant Rules? - documents that should accompany the movement of the goods from CIPL, Tamil Nadu to CIPL. Kerala - mere movement of goods not amounting to a supply or not in terms of Section 7 of the CGST Act and TNGST Act - HELD THAT:- The business model proposed is in the stage of contemplation and has not attained finality with respect to merger, disposition of the assets and the following supply, in as much as the applicant could not pro....... + More
- 2022 (1) TMI 748 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Classification of goods - product Rodent Feed - classified under the HSN 2309 90 10 or not - exemption under the Serial Number 102 of N/N. 02/2017 - HELD THAT:- This exemption notification has grouped various tariff items under a single Serial no. 102 and has given an inclusive description for the same. Further neither the specific word ‘rodent feed’ nor the general words such as ‘animal feed’ are used. In this connection a reference need to be made to the law declared by the Hon’ble Supreme Court of India in the case of N.D.P. NAMBOODRIPAD VERSUS UNION OF INDIA & ORS. [2004 (4) TMI 583 - SUPREME COURT] wherein it has been held that the word ‘includes’ can be used to connote a specific meaning i.e., as in “means and includes or comprises or consists of”. Therefore the description i....... + More
- 2022 (1) TMI 747 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Levy of GST - claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme - pure services or not - supply to Revenue Department/Social Welfare Department - taxable at 18% GST or not - functions entrusted to a Panchayat under Article 243G/ municipality under Article 243W of the constitution of India - whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not? - HELD THAT:- In the case at hand, it is seen that the applicant is entrusted with the work of undertaking quality check of the clothes, procurement, storage of the goods in warehouses and transport the uniforms/ sarees and dhothies for distribution to the designates places. For undertaking all these activities, they are paid 'Handling charges' as fixed by the Committee ....... + More
- 2022 (1) TMI 746 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - to be classified under HS code 8407 or HS code 8902? - engine forms a part of boats of HS code 8906 being supplied to defence department and other agencies used for patrolling/flood relief and rescue purposes or not - HELD THAT:- Applicant had not filed any documentary evidences along with the application to substantiate that the engines they supply are being used in fishing vessels or for boats used by defence departments. During the Personal Hearing held on 05.10.2021, they were called upon to submit Bills of entries, invoices, purchase orders for the products imported and Tax invoices issued by the applicant. Further to that they submitted bills of entries, invoices for purchase and not for sale made by them. Whe....... + More
- 2022 (1) TMI 745 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of goods - Fusible Interlining Fabrics of Cotton (FIFC) - to be classified under HSN Code 5903 or under Chapter 52(heading depending upon weightage of cotton in the fabrics)? - HELD THAT:- The applicant purchases Fusible Inter-lining Fabrics of cotton (FIFC) from various manufactures like Madura Coats Limited, Ruby Mills Lts, TALCO, etc. The said products are purchased under a Tax Invoice from the manufacturers, i.e., the goods stands assessed at the initial stage. However, the applicant has sought classification of the already assessed products stating that all these products are similar but is classified by the manufacturers under Chapter 52 or CTH 5903. Their concern is though at the manufacturer end, the products are classified differently, when they are dealing with such goods, they intend to know the correct classific....... + More
- 2022 (1) TMI 659 - AUTHORITY FOR ADVANCE RULING, GOA
Classification of supply - supply of goods or supply of services - sale of plots - valuation of supply - rate of tax - whether mere value addition done to land will change the nature of land from immovable property and to goods taxable under the cover of supply? - HELD THAT:- Firstly, that the roads, poles or drainages constructed by seller of land are at no time transferred to the purchaser of sub divided developed plot. These amenities will be available for use to every plot holder without any title to it. Further, these amenities in turn will be gifted to the local authority as mentioned by applicant and thereafter, the local authority will be the owner of such road and/ or electricity poles - Secondly, the sub divided plots sold will be merely on the basis of rate per sq. mts. of land being the actual land area of the plot and not on ....... + More
- 2022 (1) TMI 354 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of goods that are being exported - place of supply of services - HELD THAT:- The recipient of services provided by the applicant is a foreign buyer of Indian goods. The applicant performs services in relation to goods located or under manufacture in the territory of India on behalf of the foreign buyer. The liability to tax in this situation is governed by the place of supply rules as enumerated under Section 13 of the IGST Act, 2017. This Section deals with place of supply of services where location of supplier or location of recipient is outside India - In the instant case, the location of the recipient is outside India however the location where the services are actually perf....... + More
- 2022 (1) TMI 305 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Exemption form GST or not - composite supply of service - milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System - exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 or not - HELD THAT:- The activities undertaken by the applicant for milling of wheat into wheat flour, along with fortification and supplied upon packing of the same qualify the definition of ‘composite supply’ under clause (30) of section 2 of the GST Act where the supply of services by way of milling is the principal supply. Whether this composite supply is made in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article....... + More
- 2022 (1) TMI 304 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Classification of supply - Works contract - divisible supply or not - agreement entered between the applicant and KMC, Establishment of District Meter Areas, Construction Works and Operation & Maintenance - agreement entered between the applicant and KMC be treated as single contract for composite supply of DB and O&M or not - taxability under GST regime - input tax credit - HELD THAT:- It appears that the scope of work includes inter alia supply, laying, installation and commissioning of distribution network with HDPE pipe (noted in para 2.6) along with operation and maintenance. The contract has been divided into two phases i.e., (i) Design & Construction Phase and (ii) O&M Phase. However, completion of first phase of the contract i.e., Design & Construction Phase shall entitle the contractor to apply for certificate....... + More
- 2022 (1) TMI 303 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Eligibility of exemption under GST - composite supply - service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System - exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - rate of GST on such milling, if it does not fall under entry No. 3A - HELD THAT:- The applicant, according to the agreement as produced, has been selected for empanelment for crushing of wheat into wholemeal atta and fortify it by premixing of micro-nutrients containing Iron, Folic acid and Vitamin to a specific percentage. The agreement further requires the applicant to pack the crushed stock of wholemeal atta after fortification into properly levelled poly-packs having thickness of 40 microns or above. It, therefore, ....... + More
- 2022 (1) TMI 302 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Maintainability of Advance Ruling application - Levy of GST - Insurance premium paid towards launch services - MoF Notification No.09/ 2017-Integrated Tax (Rate) dated 28-06-2017 - HELD THAT:- Section 95 (c) of the CGST Act 2017 defines “Applicant” as any person registered or desirous of obtaining registration under the said Act. In the instant case, it is observed that M/s. U.R. Rao Satellite Centre, who have filed the application, is not a supplier of either goods or services or both but is a recipient of services. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017.
- 2022 (1) TMI 301 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Maintainability of Advance Ruling application - Levy of GST - interest free Security Deposit - in case service is Exempt from GST, how would be accountable under GST? - HELD THAT:- The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST on security deposit. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.
- 2022 (1) TMI 300 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Benefit of Exemption from GST - property currently under construction is a Residential Real Estate Project (RREP) - property under construction is an affordable residential apartment or not - GST rate to be charged from customers for sale of flats in the said property should be 1.5% (0.75% CGST and 0.75% SGST), as further reduced by 1/3rd to factor in the value of land or it should be 7.5% (3.75% CGST and 3.75% SGST), as further reduced by 1/3rd to factor in the value of land - HELD THAT:- The activities undertaken by the applicant, as it appears from the available records, is development of a building consisting of apartments for the purpose of selling all or some of the said apartments. The instant project, therefore, can be termed as a ‘real estate project’. Further, a REP shall be treated as RREP if the carpet area of the ....... + More
- 2022 (1) TMI 248 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Scope of Advance Ruling - tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act and Rule 46 of GST Rules or not - whether total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules? - HELD THAT:- Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cannot be answered.
- 2022 (1) TMI 247 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Rate of GST - Composition tax payers - manufacturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place of shop - HELD THAT:- Since the applicant is into manufacture of sweets, he can opt to pay GST at one per cent. of the turnover subjected to the condition mentioned in the Notification No. 8/2017 (Central Tax) dated: 27.06.2017 and further amended notifications.
- 2022 (1) TMI 187 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of goods - Non-Dairy Cream - to be covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff? - HELD THAT:- The subject classification matter is pending as a dispute in proceedings initiated by the Directorate General GST Intelligence, Pune Regional Unit and therefore in view of the first provisio to Section 98 of the CGST Act, the question raised by the applicant is not answered. Application rejected being not maintainable.
- 2022 (1) TMI 186 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Levy of GST - recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office - recoveries made from the employees towards providing bus transportation facility - Exemption under N/N. 12/2017 Central Tax (Rate) - recoveries made from the employees on account of not serving the full notice period. Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? - HELD THAT:- The applicant is not supplying any canteen service to its employees in the instant case. Further, the said canteen facility services are also not the output service of the applicant since it is not in the business of providing canteen service. Rather, we find that, this canteen facility is provided to employees by the third party v....... + More
- 2022 (1) TMI 149 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
Classification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed under HSN heading 2302, under Entry 102 of Notification No.2/17-Central Tax (Rate) dated, 28.06.2017 - principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market - HELD THAT:- The applicant is selling only soya husk, resulting from extraction of Soyabean oil to the manufacturers / processors of Cattle feed and Poultry feed. As per the interpretation of the applicant under Rule 3(a), specific entry will prevail over the general entry in case where the goods are covered under more than one entry. Exemption Entry 102 is general entry exempting GST on supply of prepared Poultry feed and Cattle feed under Chapter 2302. ....... + More
- 2022 (1) TMI 47 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Exemption from GST - composite supply or not - pure services - business of providing accommodation and services - in the course of the business they have supplied the services of boarding and lodging facility for the officials of Greater Hyderabad Municipal Corporation - Sl.No.3 of Notification No.12/2017 - HELD THAT:- Under serial no. 3 of Notification No. 12/2017 pure services provided “in relation to any function” entrusted to a municipality under Article 243W of the Constitution of India is eligible for exemption from GST. Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India i.e., those functions listed under 12th schedule - Hon’ble Supreme Court of India in the case of HH. MAHARAJADHIRAJA MADHAV RAO JIWAJI RAOSCINDIA BAHADUR VERSUS UNION OF INDI....... + More