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GST - Advance Ruling Authority - Case Laws
Showing 1 to 20 of 2496 Records
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2023 (9) TMI 852
Reversal of Input Tax Credit - raw materials purchased are already used in the manufacture of finished goods and the finished goods are destroyed in the fire accident completely - raw materials procured are lost in the fire accident before use in manufacture of finished goods - destroyed finished goods can be sold as steel scrap in the open market and output tax liability on such supply of scrap is paid - HELD THAT:- The statutory provision of the Act has to be interpreted in the context of other statutory provisions i.e., 17(2) and 18(4) and the meaning has to be discerned by applying the principle discussed above i.e., ex visceribus actus . The scheme of the Act becomes clear from the combined reading of three provisions that input tax credit is available to a taxable person only when such taxable person makes taxable supplies. Wh....... + More
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2023 (9) TMI 851
Classification of goods - Automobile Accessories - Electrical mechanical spare parts of electric vehicle - to be classified under HSN code 87031010 or not - HELD THAT:- In view of the clarification by Circular No. 179/11/2002-GST in f.no. CBIC-190354/172/2002-TRU of Govt. of India Ministry of Finance, all electrically operated vehicles including three wheeled electric vehicles are classified under HSN 8703 for the purpose of taxation under GST. Further the above entry does not have any reference to electrical and mechanical spare parts of the electrical vehicle. The Hon ble Supreme Court of India (5 Member constitution bench) in VVS. SUGARS VERSUS GOVERNMENT OF ANDHRA PRADESH AND OTHERS [ 1999 (4) TMI 519 - SUPREME COURT] held that A taxing statute must be interpreted as it reads, with no additions and no subtractions on the gro....... + More
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2023 (9) TMI 780
Classification of goods - treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them - rate of GST applicable on the said treated water which would be sold by the Applicant - HELD THAT:- Upon going through the processes effected by the Applicant, the effluent water is subjected to micro-filtration and sand filtration process to remove suspended impurities. They have then used a series of RO units for removing minerals. In spite of the RO treatment, the TDS of the treated water is higher, which can be seen from the test report. As per the report furnished by The South India Textile Research Association (SITRA) Textile Testing and Service Centre, test report No. V2300305 dated 09.08.2023 of Sample given for testing, in the case of the Applicant, it is seen tha....... + More
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2023 (9) TMI 765
Exemption from GST - educational institution - collection of transportation charges from parents will be taxed or exempted under GST, since only school students are only picked up and dropped, and school staff which will be covered in the agreement with school - percentage of GST to be charged from parents and school - HELD THAT:- It is seen from the submissions made by the Applicant that they propose to provide the service of picking up and dropping of school children and staff of higher secondary school in bus and/or by van and not of the general public; that the service will be provided under agreement with schools; that the bus and van permits will be in the name of respective schools; that the applicant will be receiving the payments for the services directly from the parents, as per advice and agreement with school; and that for ....... + More
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2023 (9) TMI 764
Classification of goods - Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers - entry No. 78 and Tariff item 1106 of Part A of Exempted goods, and tariff item 1106 in SI. No. 59 of Part C in Schedule I of the said Act - such trader/ dealer is required to be registered or not - HELD THAT:- The tariff heading 1106 includes Flour, meal and powder of the dried leguminous vegetables of heading 0713 and of sago or of roots or tubers of heading 0714. Therefore, it is clear that this HSN is related to flour directly prepared by grinding dried leguminous vegetables, tubers without involving any other processing. The impugned product is prepared by drying and grinding the wet residue which is nothing but the fibrous substances retained in the sieve, while extracting/filtering wet milk from grinded tapioca ....... + More
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2023 (9) TMI 763
Levy of GST - valuation of supply - sub-licensing of the software by the applicant to end-users in India - Market Support fees received by the applicant from Central Hub - taxable value for the operating fees paid to Central Hub by the applicant pursuant to the said arrangement shall be determined as per Rule 28 of the Tax Valuation Rules prescribed in CGST Rules 2017. Whether GST is applicable on sub-licensing of the software by the applicant to end-users in India? If yes, then what shall be the value of supply? - HELD THAT:- In pursuant to the said arrangement, Central Hub has appointed the Applicant as a nonexclusive distributor of software products by granting a non-exclusive right to sublicense the software products. Further, they stated that they provide implementation services relating to sub-licensing of software to the En....... + More
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2023 (9) TMI 165
Input tax credit - services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC - HELD THAT:- The applicant wishes to use the service received from M/s VEL, in the form of leasehold rights to land of GIDC and intends to set up a new manufacturing plant/expand its existing manufacturing plant. This being the fact, clearly shows that the service of leasehold rights to land was received and is a precursor to construction being carried out on the said land to set up a new manufacturing plant/expand existing manufacturing facility. It is clearly hit by 17(5)(d) of CGST Act, 2017 also bringing the non obstante clause into play. For repetition, 17(5)(d), ibid, as already stated, bars ITC on services received by a taxable person for construction of an immovable property (other than P M) o....... + More
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2023 (9) TMI 164
Scope of supply - subsidized canteen facility - Part of the cost deducted by the applicant from its employees, who are availing food in the factory - section 7 of the CGST Act, 2017 - HELD THAT:- In terms of Section 7 of the CGST Act, 2017, supply means all forms of supply of goods/services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. The exception being Schedule I, which includes the activities made or agreed to be made without a consideration and Schedule III, which includes activities which shall be treated neither as a supply of goods or services. The applicant s case is that they employ more than 250 employees including contract workers in their factory and that they have been provided wit....... + More
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2023 (9) TMI 163
Input tax credit (ITC) - canteen services provided to employees - vendor invoices received towards food served in the canteen - HELD THAT:- The canteen facility is to be compulsorily made available to the workers of the applicant and the number of the workers is well above 250. As per the licence of the Factories Act order given to the applicant, the man power is amended to 500 to 1000 workers which mandates them as per Factories Act and AP Factories Rules to provide for a canteen. The only question to be answered is that whether they are eligible for taking ITC on the GST charged by the vendors on them. Due to the mandatory nature of maintenance of canteen and the proviso under the sub-section of blocked credit, ITC will be available to the applicant in respect of GST charged by the vendors of canteens.
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2023 (9) TMI 162
Classification of goods - Crackle, containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours - classified under the Tariff Heading 1704 enumerated at Serial number 32AA of Schedule III of Notification No. 01/2017 as a Sugar boiled confectionery or not - HELD THAT:- As per HS explanatory notes, Heading 1704 of HSN covers most of the sugar preparations which are marketed in a solid or semi-solid form and generally suitable for immediate consumption thus collectively referred to as sweetmeats, confectionery or candies (based on C.B.E C FAQs issued on 29-09-2-17), Where as ,'Sugar boiled confectionery' is sugar and water, etc, boiled at such a temperature that practically no water remains and a vitreous mass is formed ,is bought and consumed by end users. In the present scenario, the im....... + More
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2023 (9) TMI 127
Scope of supply - Applicant being land owner not executing construction work - liability to pay tax in respect of agreements to be entered with customers for sale of apartments (other than affordable) belonging to the Applicant's share before issuance of Completion Certificate in a project under JDA, area sharing model, where construction work is executed by developer and the developer - rate of tax on sale of apartments before issuance of completion certificate - input tax credit. Whether Applicant being land owner not executing construction work, is liable to pay tax in respect of agreements to be entered with customers for sale of apartments (other than affordable) belonging to the Applicant's share before issuance of Completion Certificate in a project under JDA, area sharing model, where construction work is executed b....... + More
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2023 (9) TMI 126
Input Tax Credit - supply or not - Nature of target-based gift/incentive - applicant s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material/ purchase target during the scheme period - goods disposed of by way of gift or not - Input Tax Credit - permanent transfer or disposal of business assets where ITC has been availed on such assets - HELD THAT:- From the promotional / incentive schemes, it is clear that the applicant is supplying goods to his dealers as incentive for achieving the targets and the same is part of a scheme which the parties are in knowledge in advance. It is also noted that it is not supply of any quantity of gold/ white goods to any dealer, but a specified quantity determined as per the terms and conditions of the scheme documents - Thus it is seen t....... + More
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2023 (9) TMI 125
Classification of goods - JAC OLIVOL BODY OIL - whether the product falls within the category of medicaments or cosmetics? HELD THAT:- A product cannot be classified as a medicament only for the reason that it is manufactured using ingredients regulated under the Drugs and Cosmetics Act. There must be therapeutic or prophylactic uses of the product and the product must be manufactured primarily to control or cure a disease. In ALPINE INDUSTRIES VERSUS COLLECTOR OF CENTRAL EXCISE, NEW DELHI [ 2003 (1) TMI 103 - SUPREME COURT ] the issue before the Hon ble Apex Court was to decide classification of the product Lip Salve , manufactured in accordance with the defence services specifications and supplied entirely to military personnel. The Hon ble Supreme Court, held the item as a preparation for protection of lips and skin and i....... + More
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2023 (9) TMI 124
Scope of Advance Ruling application - Exemption under N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 - Composite supply to principal supply of job-work - additional consideration received by the applicant for transporting food grains in the hill areas of Darjeeling - HELD THAT:- In spite of allowing sufficient opportunities of being heard, the applicant is not interested to obtain an advance ruling on the issues raised by him vide application made in FORM GST ARA-01. Moreover, in absence of relevant records which are required to be examined to decide the issue involved in the instant case, this authority is not in a position to give an advance ruling. The application is thus disposed of without pronouncement of any ruling.
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2023 (9) TMI 123
Scope of Advance Ruling application - Condonation of delay in filing ITC 01 - availment of ITC of the closing stock lying on 27th July, 2022 - HELD THAT:- Neither the applicant nor his authorised representative could manage to appear on any of the appointed dates - the applicant has been allowed sufficient opportunities of being heard. Based on the facts that the questions on which advance ruling is sought by the applicant are not covered under any of the clauses under sub-section (2) of section 97 of the GST Act and the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the GST Act read with sub-rule (1) of rule 104 of the Central Goods and Services Tax Rules, 2017 and the West Bengal Goods and Services Tax Rules, 2017, there may not be any reason to accept the application made by the applicant for pronouncement of ruling. Application rejected.
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2023 (9) TMI 122
Levy of GST - amount of interest agreed to be paid by KMDA to the applicant due to the delayed payment of the 60% Capex should be considered as a part of the consideration for the project and levied to service tax or not - HELD THAT:- KMDA has agreed to pay interest for delayed payment of consideration against supply of services and such interest will be included in value of supply in terms of clause (d) of sub-section (2) of section 15. The authorised advocate of the applicant, in course of personal hearing, has also expressed that GST will be payable on the interest quantum received as payments by the applicant. In the instant case, interest on 60% of the capex payable over and above on the consideration value at the rate linked to SBI MCLR will be a part of value of supply and would be taxed accordingly.
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2023 (9) TMI 121
Exemption from GST - educational institution or not - Supply of pre and post-examination services being provided to the Educational Boards and Universities - Sl. No. 66(b)(iv) of N/N. 12/2017-Central (Rate) dated 28.06.2017 as amended vide N/N. 2/2018 Central Tax (Rate) dated 25.01.2018 - HELD THAT:- Circular No. 151/07/2021-GST dated 17.06.2021 (CBIC-190354/36/2021-TRU Section-CBEC) has been issued for the purpose of clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) wherein it has been stated that Central and State Educational Boards are treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. Therefore, NBE is an Educational Institution in so far as it provides services by way of con....... + More
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2023 (9) TMI 120
Exemption from GST - Valuation of supply of services provided by the applicant Company to the State Government - services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the State Government through Public Distribution System - rate of tax applicable on the value of supply - components to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate). HELD THAT:- The agreement between the applicant and the State Government for supply of fortified Wholemeal Atta/Atta is found to be executed in terms of G.O. No. 2834-F.S. dated 6th September, 2017. The said Notification provides guidelines for the procedure of empanelment of flour mills/ attachakki to convert wheat into fortified atta/wholem....... + More
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2023 (8) TMI 1349
Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) - to be classified under heading 2201 or not. HELD THAT:- From the conjoined reading of section 4 of The Sale of Goods Act, 1930 and the Hon ble Supreme Court in State Of Madras vs Gannon Dunkerley Co.,(Madras) [ 1958 (4) TMI 42 - SUPREME COURT] , it is clear that the modus of operation as purchase of effluent and sale of output is applicable only if all the elements cited in the Section and judgement cited are present. If that is the case, then the classification of supply by the Applicant as sale of goods is correct. However....... + More
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2023 (8) TMI 1299
Bonded warehouse transaction covered under Schedule III of the CGST Act, 2017 r/w CGST Amendment Act, 2018 or not - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - applicability of Integrated Tax (IGST) Circular No. 3/1/2018 dated 25.05.2018. HELD THAT:- Free Trade Warehousing Zone is a Special Economic Zone wherein mainly trading and warehousing and other activities related thereto are carried on. It is a deemed foreign territory within the geography of India for the purpose of tariff and trade. The Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006 are the legal framework for FTWZ. Instructions are also issued by the Ministry of Commerce Industries from time to time to clarify various operational aspects of FTWZ - paragraph 8(a) in the Schedule III is ....... + More
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