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GST - Case Laws
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- 2021 (1) TMI 498 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of tax - HSN Code - Agro Waste Thermic Fluid Heater or Boiler and parts thereof - applicability of Sl. No.234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act - HELD THAT:- As per the functioning/working of the impugned product, it is an energy generation device, which merits classification in Chapter heading 8402 of the First Schedule to the Customs Act, 1975 - the impugned product is classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975, being a Thermic Fluid Heater or Boiler. The Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended is relevant to the matter. This Notification has six Schedules wherein the listed goods attract the rate of CGST applicabl....... + More
- 2021 (1) TMI 497 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Exemption from GST - service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (where the Mother Vessels are anchored) or vice versa - transportation of goods on other waterway of any inland water defined in clause(b) of Section 2 of the Inland Vessels Act, 1917 - Clause (b) of Entry No.18 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 - Whether the service of above transportation fall within area as defined in ‘Inland waterways’? HELD THAT:- The 1st category of the term “inland water” comprises of “any canal, river, lake or other navigable water within a state”, as mentioned herein above. According to this, waterways on any canal, river, lake or other navigable water within a state, will be a part of “Other waterway on an....... + More
- 2021 (1) TMI 496 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Plant and machinery or not - LNG Jetties proposed to be built by the applicant - input tax credit - Section 16 read with Section 17 of Section 16 of the Central Goods and Services Tax Act, 2017 read with the Gujarat Goods and Services Tax Act, 2017. Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the 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? Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid in inputs, input services as well as capital goods procured for the purpose of building the LNG jetties? HELD THAT:- Applicant have entered into a Concession Agreement with ....... + More
- 2021 (1) TMI 495 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of supply - rate of GST - HSN Code - supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise - fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5% or otherwise? - HELD THAT:- The applicant is having factory at Survey No. 428/1, Village-Nana Fofalia, Dabhol, Vadodara, Gujarat-391210, engaged in the manufacture of Wear plats & Tampering tools. The ‘Wear Plates’ and the ‘Tamping Tools' are used in the Ballast Cleaning Machine and the Tie Tamping Machine, respectively. These machines are used for the servicing and maintenance of the railway track lines - Further, we have also perused the photographs of both the products, v....... + More
- 2021 (1) TMI 494 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - Service of catalyst to facilitate development of scientific temper among students - requirement of GST registration - Educational institute or not - applicant, therefore, requested to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of ‘education institute’ - HELD THAT:- Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering community science centre, conducting innovative programmes for improving quality of science education, its populariza....... + More
- 2021 (1) TMI 493 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of supply - composite supply or mixed supply? - trading activity of Grated Supari, Lime and Tobacco by putting them together in a transparent plastic pouch for the sake of easy carry by the customer - whether the delivery of the 3 items Grated Supari, Lime and Tobacco put together in a transparent plastic pouch by the applicant for the sake of easy carry by the customer will be treated as mixed supply or otherwise? - HELD THAT:- Gutkha, which in itself is a combination of grated supari, slaked lime, chewing tobacco and some other flavouring ingredients is similar in nature to the combination mentioned hereinabove. Gutkha is an item which is easily available in the open market, is widely popular across the country and consumed by crores of people across the length and breadth of India. Thus, it can be said that the combinati....... + More
- 2021 (1) TMI 492 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - seat adjuster - Whether the product merits classification under Serial No.170 as per Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 or under Serial No.435A of Notification No.1/2017-Central Tax(Rate) dated 28.06.2017 as amended by Notification No.41/2017-Central Tax(Rate) dated 14.11.2017? HELD THAT:- On going through the definitions of ‘parts’ and ‘accessories’, it ca be said that ‘parts’ are an amount or section which when combined with others, makes up the whole of something. In other words, a 'part' is an essential component of the whole without which the whole cannot be complete or cannot function. Further, as per definition, ‘accessories’ are different from parts, as it is not an essential component of the whole without which the whole cann....... + More
- 2021 (1) TMI 491 - BOMBAY HIGH COURT
Legality and validity of the best judgment assessment orders - Cancellation of registration of petitioner - Cancellation of registration has been challenged on the ground that it does not indicate or acknowledge payment of GST to the tune of ₹ 10,25,800.00 by the petitioner - section 62(1) of the Maharashtra Goods and Services Tax Act, 2017 covering the period from March, 2020 upto October, 2020 - HELD THAT:- Impugned cancellation of registration dated 24.12.2020 is hereby stayed. Further, no coercive steps further to the best judgment assessments shall be taken against the petitioner in the meanwhile. Stand over to 16.03.2021.
- 2021 (1) TMI 490 - GUJARAT HIGH COURT
Confiscation - appeal under Section 107 of the GST Act has been filed by the writ-applicant against the final order of confiscation or not - status of such appeal - any application under Section 67(6) of the Act is filed or not, for the provisional release of the goods, pending the appeal - deposit of 10% amount made or not - HELD THAT:- Mr. Dave, shall seek the necessary information as regards the above and assist this Court on the next date of hearing. Post it on 13.1.2021 on top of the Board.
- 2021 (1) TMI 489 - TRIPURA HIGH COURT
Imposition of penalty under Section 122(xiv) of the CGST Act - detention of goods and vehicle on the ground that vehicle was not carrying the valid e-way bill - whether the Superintendent of State Tax has exceeded his jurisdiction in imposing the penalty? - HELD THAT:- For the breach which falls under Section 122(xiv), the penalty is fixed @₹ 10,000/-. So far the penalty for an amount equivalent to tax is concerned those are for the incidents when the tax is sought to be evaded or not deducted under Section 51 etc. The other incidences as cataloged in Section 122 of the CGST Act are not relevant to the present case and as such we are of the firm view that the Superintendent of State Tax has exceeded his jurisdiction while imposing the penalty. The penalty would have been ₹ 10,000/-. As there is no dispute about the tax, we wil....... + More
- 2021 (1) TMI 436 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Benefit of exemption from GST - Pure service - services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital - ‘Central Government’ or ‘State Government’ or ‘Local authority’ or ‘Governmental authority’ or ‘Government entity. - HELD THAT:- The applicant has provided Man Power Supply Agency Services to Seth L.G. General Municipal Hospital. The applicant regularly places their contract service bill with 9% CGST & 9% SGST. However, Seth L.G. General Municipal Hospital are not ready to pay GST and responded that they are not in category to pay GST. There is exemption to service to Municipality under Article 243W & Panchayat under Article 243G - as per Serial No 3 of the Notification No. 12/2017- Central Tax (....... + More
- 2021 (1) TMI 435 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of services - consultancy services - pure services or not - Scope of the terms used in the contract / agreement - service receiver i.e. Surat Municipal Corporation, Ahmedabad Urban Development Authority, Pune Municipal Corporation, Executive Engineer, Public Works Division, Pune and Rajkot Smart City Development ltd. - ‘Central Government’ or ‘State Government’ or ‘Union Territory’ or ‘Local Authority’ or a ‘Governmental Authority’ or a ‘Government Entity’? - relation to any function entrusted to a Municipality under Article 243W of the Constitution of India, read with twelfth schedule or not. Whether the technical/consultancy services provided by the applicant to various entities such as Surat Municipal Corporation, Ahmedabad Urban Development Authorit....... + More
- 2021 (1) TMI 434 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of CGST and SGST or IGST - Business Auxiliary Services - intermediary services or not - applicant entered into an agreement with Tsudokoma Corporation, Japan to sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency - reverse charge mechanism. What is the nature of the transaction carried out by the applicant? - HELD THAT:- As per the submission of the applicant, they have entered into an agreement with Tsudokoma Corporation, Japan to sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency. Based on the submission of the applicant as well as the arguments and discussions made by the representative of the applicant during the course of personal hearing, it appears that the services provided by the applicant ....... + More
- 2021 (1) TMI 433 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of tax - Maize Bran - To be classified as cattle feed or not - whether chargeable to CGST @2.5% under Sr.No.103A of Notification No.1/2017 or chargeable to NIL rate as per Sr.No.102 of the Notification No.2/2017? HELD THAT:- Maize Bran is used as a major supplement for cattle feed. The word ‘supplement’ is defined in dictionary as “a thing added to something else in order to complete or enhance it.” Therefore, Maize Bran is a product, which is added to cattle feed to complete it or enhance it. This literally means that Maize Bran is not a cattle feed in itself but is added to cattle feed to enhance or improve its quality/nutritional value or to complete it. It is also seen from the submission of the applicant that they are time and again stressing on the fact that the maize bran produ....... + More
- 2021 (1) TMI 432 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company - HELD THAT:- The applicant is a 100% EOU. More than 500 employees are working in the factory. They are providing canteen services through third party exclusively for their employees in the factory. They offered food to their employees on subsidized rate whereby the employee’s share of the cost is being deducted from their salary. The applicant has further submitted that the canteen service provided to the employees is not being carried out as a business activity. It is according to the provisions of the Factories Act, 1948 - From the plane reading of the definition of "business", it can be safely concluded that the supply of food by the applicant to its empl....... + More
- 2021 (1) TMI 431 - AUTHORITY FOR ADVANCE RULING, GUJARAT
100% EOU - Levy of GST - recovery of Notice Pay from the employees who are leaving the company without completing the notice period - Service of notice for termination of contract - three months’ notice mandatory for all employees/employer - as per contract, the company is entitled to recover the notice pay from the agreed portion of salary to compensate the loss to company, if notice not served correctly - HELD THAT:- Employees who resign from their job are expected to serve notice period as mentioned in the appointment letter i.e. three months. If the employee does not serve such notice period, the salary of the unserved portion of notice period is retained by the employer, which is called as “Notice Pay Recovery” - the said Notice Pay is nothing but the amount stipulated in the employment contract for breach in servin....... + More
- 2021 (1) TMI 430 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Eligibility to claim refund of IGST - Exemption under N/N. 79/2017-Cus dated 13.10.2017 - instead of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, applicant opted to pay IGST on the import of goods under Advance Authorization - export of goods on payment of IGST - refund under Rule 96(10) of CGST Rules, 2017. HELD THAT:- The applicant is a manufacturer of specialized pneumatic tires falling under HS Code 4011 for industrial, mining and agricultural applications of having a prestigious 4-Star Export House Status granted by the Ministry of Commerce. The applicant exports almost 85% of the production to various countries of the world. The applicant imports various raw materials under Advance Authorization scheme in which basic customs duty is exempted in terms of Notification ....... + More
- 2021 (1) TMI 429 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Benefit of exemption under N/N. Sr. No. 27 of the Notification No.02/2017-Central Tax (Rate) dated 28th June, 2017 and N/N. 01/2017-Central Tax (Rate) date 28th June, 2017, as amended - invoices raised to the end use users in case of selling of paneer in loose form without sealing of packet/in loose carry bags and bearing details like name of manufacturer and branches or others as required by FSSAI or other relevant Acts - HELD THAT:- The supply paneer in loose form in plastic bags without sealing of packet containing different weight as required by the customers. It is not forthcoming from the facts stated by the applicant that whether such Packages are designed to hold a pre-determined quantity or not and such pre-determined quantity is indicatde on such package or not - If such package is containing different weight and no weight is me....... + More
- 2021 (1) TMI 428 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of duty - Zip Roll (i.e. Slide Fasteners) - Finished Zippers - Sliders- benefit of N/N. 01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 - HELD THAT:- The classification of goods under GST regime has to be done in accordance with the Customs Tariff Act, 1975, which is in turn based on Harmonised System of Nomenclature popularly known as ‘HSN’. The rules of interpretation, section notes and chapter notes as specified under the Customs Tariff Act, 1975 are also applicable for classification of Goods under GST regime. However, once an item is classified in accordance with the Customs Tariff Act, 1975, the rate of tax applicable would be arrived at on the basis of notifications issued under GST by respective governments - In the....... + More
- 2021 (1) TMI 427 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Benefit of the exemption for legal services - applicant is established with the objectives of developing the knowledge of science and technology, dental, medial, paramedical, physiotherapy, pharmacy, commerce, management, education and humanities for the advancement of mankind - Sl. No.45 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 - procurement of legal services - Exemption under S. No. 4 of Notification No.12/2017-Central Tax (Rate)? - Whether Nirma is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act? Whether Nirma would be eligible for claiming benefit of the exemption for legal services as provided in Sr. No.45 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017, as amended from time to time in respect of procurement of legal services? ....... + More
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