AAR Rulings judiciary-2

IGST on Goods warehoused in FTWZ & supplied to a DTA unit

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu)

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 1. For supply of warehoused goods, while being […]...

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Benefit of reduced GST rate not available to Evacuated Tube Collector

In re M/s Nuetech Solar Systems Private Limited (GST AAR Karnatka)

The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under SL.No.234 of Schedule-I of the Notification 01/2017-Integrated Tax(Rate) dated 28.06.2017, effective from 01.07.2017, & hence not entitled for concessional rate of 5% IGST....

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GST is not applicable on interest free security deposit

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra)

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra) IN this case applicant, for leasing of commercial property has, in addition to rent, also collected interest free deposit from their lessee which is returnable on the completion of the tenure of the lease. Since the entire amount is to be returned back to their lessee, […]...

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GST Payable on Cross Charge of Employee Salary : AAAR

In re M/s. Columbia Asia Hospitals Pvt. Ltd (GST AAAR Karnataka)

The India Management Office (IMO) of the Appellant is providing a service to its other distinct units by way of carrying out activities such as accounting, administrative work, etc with the use of the services of the employees working in the IMO, the outcome of which benefits all the other units and such activity is to be treated as a tax...

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Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

In re EMMES Metals Private Ltd. (GST AAR Maharashtra)

From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentione...

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GST on installation of Energy Efficient dimmable LED Street lights

In re Ms. Ujjwal Pune Limited (GST AAR Maharastra)

We find that 'LED Lights or Fixtures including LED Lamps' are covered under the Sub-Heading 9405 40 90 of the GST Tariff, 2017 which are taxable @ 12% (6% each of CGST and SGST)....

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GST on reimbursement of expenses from lessee by lessor at actuals

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra)

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra) Question :- Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? Answer :- Answered is in affirmative. Question :- In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ? Answer […]...

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GST payable on hostel services provided by Trusts to students

In re Students' Welfare Association (GST AAR Maharashtra)

In re Students’ Welfare Association (GST AAR Maharashtra) Question -1(a). Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under SI. No. 1 of notification No.12/2017-CT (Rate)? Question -1(b). Whether the supply of residential or lodging services @...

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Recipient of services / Goods cannot seek Advance Ruling under GST

In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)

An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant...

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Plastic Satranj / Polypropylene Mats classifiable under HSN 4601

In re Shradha Polymats (GST AAR Maharastra)

In re Shradha Polymats (GST AAR Maharastra) Whether 4601 as the HSN Classification of Polypropylene Mats is correct? Heading appropriate for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99. However as it is not necessary to go beyond four digit level for the purpose of this Advance Ruling, [...

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Renting of workwear qualify as transfer of right to use of goods

In re Lindstrom Services India Private Limited (GST AAR Maharashtra)

The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act....

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AAR cannot explain Legal procedure for cancellation of flat

In re Kolte Patil Developers Ltd (GST AAR Maharashtra)

In re Kolte Patil Developers Ltd (GST AAR Maharashtra) Applicant asked ‘What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer).’ AAR held that  q...

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GST Payable on Cheque Bounce Charges

In re Bajaj Finance Limited (GST AAR Maharashtra)

In re Bajaj Finance Limited (GST AAR Maharashtra) Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? In the present case, as per details presented before us, we clearly find that there is a clear understanding or agreement between the parties in the present case to […]...

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GST on Various Services provided by Ordnance Factory Bhandara

In re General Manager Ordnance Factory Bhandara (GST AAR Maharastra)

1) Being a part of the Ministry of Defence, Government of India, whether they are liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services. b) Amount of Security deposit forfeited of suppliers due ...

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Geared Motors fall under Tariff Heading 8501: GST AAR Maharashtra

In re Premium Transmission Private Limited (GST AAR Maharashtra)

In re Premium Transmission Private Limited (GST AAR Maharashtra) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended [&helli...

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Polypropylene Leno Bags falls under GST Tariff Heading ‘3923 29 90’

In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha)

In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha) Tariff heading 3923 includes goods that are classifiable as ‘Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics’. Polypropylene Leno Bags, as stated by the applicant, are manufactured by weaving polypropyl...

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GST Advance ruling application rejected as not filed as per Rules

In re Chinta Polu Philip (GST AAR Chhattisgarh)

The applicant has already been reminded twice. The Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act....

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GST on membership & registration fees paid by BCSBI members

In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra)

In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra) Whether GST is liable to be paid on the contribution made by Members towards ‘Annual Membership Fees and registration fees’ to the Corups Fund of Banking Codes And Standards Board Of India (BCSBI) and recurring expenditure  being incurred? We find that...

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Gurudev Siddha Peeth allowed to withdraw GST advance ruling application

In re Gurudev Siddha Peeth (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of Gurudev Siddha peeth, vide reference ARA 35 dated 07.03.2018 and revised dated 23.05.218 is disposed off as being withdrawn unconditionally....

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ICA Pidilite allowed to withdraw GST advance ruling application

In re ICA Pidilite Private Limited (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of ICA Pidilite Private Limited, vide reference ARA No. 42 dated 20.06.2018 is disposed off as being withdrawn unconditionally....

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Sampada Caterers allowed to withdraw GST advance ruling application

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra)

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax  Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST and MGST Act”] by SAMPADA CATERERS, PROPRIETOR ...

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Sodexo allowed to withdraw GST advance ruling application

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra)

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sodexo Food Solutions India Private Lim...

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GST on street light services to municipal corporation not treated as pure services

In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha)

In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha) The services provided by the applicant by way of providing energy efficient street lighting services including OM of the street lighting infrastructure during the contracted period to Bhubaneswar Municipal Corporation (BMC) do not constitute supply of pure services as it in...

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Admissibility of input tax credit of IGST paid on ‘bill to ship to’ model

In re Ms. Umax Packaging (GST AAR Rajasthan)

In re Ms. Umax Packaging (GST AAR Rajasthan) Whether ITC of IGST paid on ‘bill to ship to’ model admissible to the applicant? M/s Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant provisions of Section 16 and 17 […]...

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GST rate on supply of non-air-conditioned vehicles on hire to Indian Army

In re Pawanputra Travels (GST AAR Rajasthan)

In re Pawanputra Travels (GST AAR Rajasthan) The applicable GST rate on supply of non-air-conditioned vehicles on hire to Indian Army? The Service provided by the applicant is not exempted under Notification No. 12/2017 dated 28.06.2017 as this Service does not fall under ‘non-airconditioned contract carriage’ category. The se...

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No restriction on Supply of goods on a ‘Bill to Ship to’ under IGST Act

In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan)

In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan) 1. The supply from M/s. SSPL to M/s. X on a ‘Bill to Ship to’ mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible. 2. The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in […]...

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GST on Supply of food in canteens of office, factory & colleges on contractual basis

In re Prism Hospitality Services (P) Ltd (GST AAR Telangana)

In the instant case, principal supply being supply of food i.e. outdoor catering service, and transportation is ancillary, the whole transaction attracts 18% GST being highest rate of tax compared to tax on transportation service. Therefore, the applicant needs to discharge GST on the gross amount (cost of Food + cost of Transportation )...

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Levy of GST Rate applicable in case of “Neem Seed”

In re G. N. Chemicals (GST AAR Chhattisgarh)

The Neem fruit is known as 'Nimouli' in Chhattisgarh and is collected in both fresh and dry forms and is used for making neem oil only, after drying the neem seed. Dry neem fruit is not generally used for trading for horticulture or agro-based commercial purpose i.e. dry neem fruit is not identifiable with seed commercially....

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GST on Excavation of Sand & Transportation service

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana)

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana) Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided in...

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GST on retro-fitment of Twin Pipe Air Brake System on Railway Wagons

In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal)

In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal) Whether retro-fitment of twin pipe air brake system is composite supply and what is the rate of tax thereon? The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake […]...

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18% GST on Polished limestone slabs classifiable as other calcareous stone

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana)

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correc...

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AAR cannot admit application where question raised is already pending or decided

In re Ashok Rubber Industries (GST AAR West Bangal)

In re Ashok Rubber Industries (GST AAR West Bangal) 1st proviso to section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of […]...

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GST on Construction of private railway siding for carriage of coal & oil fuel

In re RITES Limited (GST AAR West Bangal)

In re RITES Limited (GST AAR West Bangal) Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant […]...

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GST on printing of Bible against order from foreign entity & supply in India

In re Swapna Printing Works Private Limited (GST AAR West Bangal)

In re Swapna Printing Works Private Limited (GST AAR West Bangal) The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The above service is supplied to the recipient located in India and the consideration is apparently receive...

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RCM U/s. 9(4) on transactions effected from 1.7.2017 to 12.10.2017

In re Ms. Famous Studios Ltd. (GST AAR Maharastra)

In re Ms. Famous Studios Ltd. (GST AAR Maharastra) Question:- 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit […]...

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ITC on Gold coins distributed to customers for Sales Promotion

In re Biostadt India Limited (GST AAR Maharashtra)

In re Biostadt India Limited (GST AAR Maharashtra) Question :- The question or issue before Your Honor for determination is whether Input Tax Credit (“ITC”) can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting ...

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GST on installation of Comprehensive ‘CCTV based City Surveillance System’ for Maharashtra Govt.

In re Allied Digital Services Ltd. (GST AAR Maharashtra)

In re Allied Digital Services Ltd. (GST AAR Maharashtra) Comprehensive ‘CCTV based City Surveillance System’ can be termed as immovable property for following reasons: 1) CCTV based Surveillance System have permanently been fastened to the things attached to the earth. 2) The CCTV based Surveillance System cannot not be shifte...

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GST payable on freight charges recovered from customers without issuance of consignment note

In re Siemens Limited (GST AAR Maharashtra)

In re Siemens Limited (GST AAR Maharashtra) Question:-1. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, ...

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GST on engine manufactured & supplied solely & principally for use in railways/locomotives

In re Cummins India Limited (GST AAR Maharashtra)

In re Cummins India Limited (GST AAR Maharashtra) Question :- Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely o...

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GST in case of supply of maintenance service with incidental supply of goods

In re Cummins India Limited (GST AAR Maharashtra)

In re Cummins India Limited (GST AAR Maharashtra) Since the supply of maintenance service in the present case is for a single price with supply of spare parts/goods as and when required, the supply of both, goods and services are made in conjunction with each other in the ordinary course of business and therefore considering […]...

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Transaction under MSA between NES India & NES Abu Dhabi is a Zero rated supply

In re Nes Global Specialist Engineering Services Private Limited (GST AAR Maharashtra)

In re Nes Global Specialist Engineering Services Private Limited (GST AAR Maharashtra) Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply under GST ACT? Answer :- In view of the discussions we hold that the transaction covered under the MSA dated between the applicant and NES Abu Dhabi […]...

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Benefit of Concessional GST Rate of 12% not available on Contract for business purpose

In re Vijai Electricals Limited (GST AAR Andhra Pradesh)

Now the works under discussion have been undertaken to execute/implement various schemes for constructing sub stations, erection of distribution transformers, implementation of World Bank Projects etc.. Moreover, the above works undertaken by APEPDCL are for business purpose and the benefit of Concessional Rate of 12% (6% under Central ta...

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GST on Services Provided to NGOs Registered as Charitable Trust

In re Ecosan Services Foundation (GST AAR Maharastra)

In re Ecosan Services Foundation (GST AAR Maharastra) Question : Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in n...

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5% GST payable on Earth Work constituting more than 75% of work order

In re M/s. P.K. Agarwala (GST AAR Jharkhand)

In re M/s. P.K. Agarwala (GST AAR Jharkhand) The term Earth Work has not been defined under any GST provisions. The Webster Dictionary defines Earth Work as ” an embankment or construction made of earth specially one used as a field fortification. The Collins dictionary defines Earth Work as “excavation of earth as in enginee...

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No AAR ruling on applicability of GST notification due to insufficient information

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute [&hellip...

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Taxi aggregators to pay GST on services provided by taxi drivers: AAAR

In re OPTA Cabs Private Limited (GST AAAR Karnataka)

In re OPTA Cabs Private Limited (GST AAAR Karnataka) The appellate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO. KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be lia...

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GST on supply by Contract Bottling Unit & brand owner to each other

In re Allied Blenders And Distillers Private Limited (GST AAR Maharashtra)

In re Allied Blenders and Distillers Private Limited (GST AAR Maharashtra) Question :- Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), oi . alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the. Contr...

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No GST Exemption on warehouse services used for packing & storage of tea: AAAR

In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra)

In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra) Products stored in the warehouse of the appellant are not the agricultural produce, we come to the question asked in the advance ruling application filed by the them i.e. Whether the supply of warehouse services used for packing & storage of tea, under above [&helli...

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Transitional ITC not eligible on Computers, Laptops etc.

In re M/s. Geojit Financial Services Ltd. (GST AAAR Kerala)

In re Ms Geojit Financial Services Ltd. (GST AAAR Kerala) The Computers, Laptops etc. used for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transitional ITC input tax credit of the VAT paid during the pre-GST period, under Section 140 [&hellip...

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GST on Placement of specified medical instruments for use without consideration

In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala)

In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala) Placement of specified medical instruments to unrelated customers like hospitals, labs etc. for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc. for a specific period constitute...

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GST on supply of medicines etc. via pharmacy of hospital run by taxpayer

In re M/s Ernakulam Medical Centre Private Ltd (GST AAAR Kerala)

The supply of medicines and allied items to the outpatients through the pharmacy attached to the hospital run by the appellant is taxable under GST....

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28% GST Payable on Disc Brake Pads under chapter heading 8708

In re Compo Advice India Private Limited (GST AAR Maharashtra)

In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads  to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @ […]...

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GST payable on transportation charges Levied by Emco on Powergrid

In re Emco Limited (GST AAR Maharashtra)

In re Emco Limited (GST AAR Maharashtra) Question: -1. The question/ issue is whether GST is leviable on the transportation charges Levied by the Applicant on Power Grid Corporation of India Limited (PGCIL)? Answer: – Answered is in the affirmative. Question: -2. In case the GST is payable, what would be the rate of GST […]...

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Supply of photography service is liable to GST

In re Segoma Imaging Technologies India Private Limited ( GST AAR Maharastra)

In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra) Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service [&h...

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CIDCO is ‘Government Entity’ for GST: 12% GST applicable

In re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra)

Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?...

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GST payable on Transportation services by cable manufacturer

In re Cable Corporation of India Limited (GST AAR Maharashtra)

Whether the supply of transportation services, (two separate agreements with respect to the supply of goods and services), will be exempt from the levy of GST in terms of SI. no. 18 of the Notification No. 12/2017? ...

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GST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai

In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra)

In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct or do we have to take separate Registration in […]...

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Date of Occupancy Certificate should be treated as date of completion: AAR

In re Bindu Ventures (GST AAR Karnataka)

In re Bindu Ventures (GST AAR Karnataka) (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer? The date [&...

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AAAR ruling on classification of Laminated Taurpalins of HDPE Woven Fabrics

In re M/s. East Hooghly Polyplast Pvt. Ltd. (GST AAAR West Bangal)

Tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63....

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GST on composite supply of works contract- AAR allowed withdrawal of Application

In re Sanghamitra Constructions (GST AAR Andhra Pradesh)

In re Sanghamitra Constructions (GST AAR Andhra Pradesh) Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH Note: Under Section 100 of the APGST Act’2017, an appeal against this rulin...

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Admissibility of ITC- AAR allowed withdrawal of Application

In re The KCP Cements Limited (GST AAR Andhra Pradesh)

In re The KCP Cements Limited (GST AAR Andhra Pradesh) Issues Under Consideration 1. Admissibility of Input Tax Credit of tax paid on inputs/ input services 2. Used in manufacturing cement  which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo. 3. Classification of […]...

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GST exempt on Inspection service to Govt Authority related to water supply & sewerage

In re Dr. Amin Controllers Private Limited (GST AAR Tamilnadu)

In re Dr. Amin Controllers Private Limited (GST AAR Tamilnadu) The activity of the Applicant as per the two contracts i.e. entered into with Tamil Nadu Water Supply and Drainage Board for conducting Third Party Inspection for procurements of equipment supplied by L&T , Chennai to TWAD under CWSIS to Vellore Corporation and various Mun...

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GST: Consultancy services to Chennai Metro under smart city mission are exempt

In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR Tamil Nadu)

In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR TamilNadu) Whether Sl.No.3 of Notification No.12/2017- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered by Tamil Nadu Water Investment Corporation (TWIC) to Chennai Metro Supply and Sewerage Board (CMWSSB). The activity of the Applicant as per th...

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GST on bags made of Non-woven fabrics of Polypropylene/ 100% Cotton

In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu)

In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu) Classification of bags made of Non-woven fabrics of Polypropylene/ 100% Cotton (Grey Fabrics) used for packing of goods, commonly called as ‘Stick bags/Wedding Gift Bags/ Reusable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable un...

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HSN code & GST Rate for Non-Woven and Cotton Bags

In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR Tamil Nadu)

In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR TamilNadu) 1. Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20. 2. Upto 14.11.2017, Non-woven and cotton carry bags supplied by the applicant were ...

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Land owner liable to pay GST on premises allotted to him

In re Patrick Bernardinz D’Sa (GST AAR Karnataka)

In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?’ is answered as ‘YES’ FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA...

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GST on building value constructed & handed to land owner under JDA

In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka)

In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka) The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement (JDA). The value on which the applicant is liable to pay GST is to be determined in […]...

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Classification of Scientific & Technical Instruments: Application withdrawn

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka)

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka) Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vi...

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GST on Sale by Sweetshop which also runs a restaurant

In re Kundan Misthan Bhandar (GST AAR Uttarakhand)

In re Kundan Misthan Bhandar (GST AAR Uttarakhand) (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service? The supply shall be treated as supply of service and […]...

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No GST on payment to PWD, Uttrakhand for road construction by NHPC

In re NHPC Limited (GST AAR Uttarakhand)

In re NHPC Limited (GST AAR Uttarakhand) Q1. Whether NHPC Limited required to pay GST under reverse charge of Notification No. 13/2017 while making payment to PWD, Uttrakhand for construction of road? A1. No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. [&helli...

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Bonus passed by Del credere agent to customer is not in the nature of a supply

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan)

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan) The amount passed on to the customer by DCA on account of the early payment before credit period allowed by principal Whether any supply arises in this transaction?  The additional bonus passed on by the applicant (DCA) to the customer, is […]...

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GST on Maintenance & Repair services of commercial & industrial machinery

In re Sandvik Asia Pvt. Ltd. (GST AAR Rajasthan)

Whether the maintenance services rendered on customers equipment under the two agreements i.e. comprehensive maintenance services agreement and supply of parts and services agreement should be classified as composite supply or as mixed supply?...

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GST on composite supply under ESCO model

In re Shri Kailash Chandra (GST AAR Rajasthan)

In re Shri Kailash Chandra (GST AAR Rajasthan) Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it?  In the given contract, the activity of O […]...

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GST on transportation service in contacts for erection of transmission towers

In re Skipper Ltd (GST AAR West Bangal)

In re Skipper Ltd (GST AAR West Bangal) The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commis...

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GST payable on services by Association of Inner Wheel Clubs in India

In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata)

In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata) The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be consi...

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GST payable on services provided by Esprit India to its associate concern in Hong Kong

In re M/s Esprit India Private Limited (GST AAAR Haryana)

In re M/s Esprit India Private Limited (GST AAAR Haryana) Taxability of services provided by Esprit India to Its associate concern in Hong Kong EDCFE under GST regime.  AAAR upheld AAR order and held that The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies Also Read AAR […]...

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GST on ancillary services (Transfer / Extension / Conversion fees etc.)

In re M/s Punjab Small Industries & Export Corporation Limited (AAR Chandigarh)

Whether the following ancillary services provided are exempt from GST • Transfer Fees - Fees charged for the purpose of transfer of Industrial Plot from one person to another. • Extension Fees - Fees charged for delay in the commencement' of construction and production. • Conversion Fees - Fees charged for the conversion of lease...

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AAR related to GST on eating joint / mess / canteen withdrawn

In re Compass Group (India) Support Services Private Limited (GST AAR Karnataka)

In re Compass Group (India) Support Services Private Limited (GST AAR Karnataka) The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised ...

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GST Rate on turbine generator set for use in waste-to-energy project

In re Triveni Turbines Limited (GST AAR Karnataka)

In re Triveni Turbines Limited (GST AAR Karnataka) Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as ‘Renewable energy devices and parts for the manufacture of waste to e...

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Tutti-fruity being product of papaya comes under HSN 20060000

In re Wonderfrutz Products LLP (GST AAR Karnataka)

In re Wonderfrutz Products LLP (GST AAR Karnataka) Whether Tutti-fruity be classified under HSN 08111010 or 20060000? Tutti-fruity is a colourful confectionery containing various chopped and usually candied fruits, or an artificially created flavouring simulating the combined flavour of many different fruits. It is often used in making tu...

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GST on services provided under ICT @ School Project

In re Telecommunication Consultants India Ltd (GST AAR Odisha)

In re Telecommunication Consultants India Ltd (GST AAR Odisha) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Recipient of the service OKCL is...

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GST on custom milling of paddy with transportation of rice & usage of gunny bags

In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh)

In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh) Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. Applicant has been allotted the principal job work of Custom Milling of Paddy for manufacturing of rice, along ...

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GST on composite supply with exempt principal supply

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated [&hell...

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18% GST Payable on Polypropylene Leno Bags whether laminated with BOPP or not

In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal)

In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) It is clarified that Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST.” From the above, [&hell...

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Toll charges not deductible from the value of supply under rule 33

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bangal):Order No. 20/WBAAR/2018-19

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bangal) Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid. The Applicant is not acting as a […]...

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GST on profit earned by CBUs from manufacture & supply of Beer

In re United Breweries Limited (GST AAR Karnataka)

In re United Breweries Limited (GST AAAR Karnataka) The AAAR modified the ruling rendered by the AAR is as under: – (a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a […]...

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Food supply to employees of unit in SEZ is not zero rated supply: AAAR

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra)

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, […]...

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GST on Toll Taxes reimbursed by clients & its deduction form supply value

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bengal)

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bengal) Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply? The toll is charged for providing the service by way of access to a road or bridge (SAC 9967). The Applicant, being the owner of […]...

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IIM is an Educational Institution’ eligible for GST exemption

In re Indian Institute of Management (GST AAR Kolkata)

In re Indian Institute of Management (GST AAR Kolkata) Applicant, Indian Institute of Management (IIM) is an ‘Educational Institution’ within the meaning of sub-clause (ii) of clause 2(y) of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as su...

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18% GST on Supply of minerals & erection work as work contract services

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) As per the Memorandum of Association of the Company, Main objects to be pursued by the Company on its incorporation is to carry on the business of purchasing, selling, importing, exporting, selling, trading of electrical energy, including formulatio...

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5% GST payable on Royalty to Govt for right to use minerals

In re Pioneer Partners (GST AAR Haryana)

In re Pioneer Partners (GST AAR Haryana) The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The royalty/dead rent paid/payable to the Government by the applica...

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18% GST payable on Construction of residential flats for MPPGCL

In re M/s. Shreeji Infrastructure India P. Ltd. (GST AAR Madhya Prdesh)

The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and cor...

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‘Militry Malai Mithai’ classifiable as ‘Sweetmeat’: GST AAR

In re M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh)

The product 'Militry Malai Mithai' as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as 'Sweetmeat' and would be chargeable to 5% GST ...

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Slump sale of business as going concern to related party qualifies as supply

In re Merck Life Science Private Limited (GST AAR Maharashtra)

Seller has agreed to sell, transfer, convey, assign and deliver to the applicant or to any affiliates as directed by applicant for the BPL business which would be transferred as a slump sale on going concern basis. BPL business means BP business, LS Business and PM business as going concern as outlined in 'Definitions and Interpretations'...

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GST: Classification of automotive chains used in petrol & diesel engines

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu)

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu) Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? “Roller chains” supplied by the applicant are classifiable under CTH 7...

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Recipient of services cannot file Application for GST Advance Ruling

In re Naga Limited (GST AAR Tamil Nadu)

In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case....

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Consultancy & support services are composite supply in GST

In re Five Star Shipping (GST AAAR Maharashtra)

In re Five Star Shipping (GST AAAR Maharashtra) In view of the above discussion, we hold that the entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services unde...

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GST payable on amortised cost of tools which are re-supplied back for free

In re Nash Industries (I) Pvt Ltd. (GST AAR Karnataka)

The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the CGST / SGST / IGST Act 2017....

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GST on long duration post graduate diploma/ degree granting programmes by IIM, Bengaluru

In re M/s Indian Institute of Management (GST AAR Karnataka)

Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 are exempted from the GST out...

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