S.No.

Description

Related Information

Crux: a. The subject consideration paid by industrial units to GHB is liable to GST. The Subject activity by GHB is Supply of Service.
b. The consideration paid to GHB is not exempt under entry 41 to said Notification.
c. Liability to GST arises from 1-7-2017. Thereby Statutory Interest is payable.

Order

Summary

Crux: 1. The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST.
2. GST is liable to be paid on subject supply provided to all cited Government Colleges providing education services of above higher secondary level.
3. GST is liable to be paid on subject supply provided to all cited Government offices.
4. GST is liable to be paid on subject supply provided to all cited Government hospitals.

Order

Summary

Crux: The subject goods are classified at HSN 5903.

Order

Summary

Crux: GST rate on subject supply is 18% for services supplied by the subsub-contractor to sub-contractor M/s Radhe and supply merits entry at Heading 9954, Entry No 3(ii) of Notification No.11/2017- CT(R) dated 28-6-17.

Order

Summary

Crux: 1. GSRDC is a Government Entity.
2. In addition to being a Government Entity, GSRDC shall also be a Government Authority, in such cases when it constructs
(i) Municipal Roads/ bridges.
(ii) Village Roads/bridges.

Order

Summary

Crux: The subject Supply is eligible for 12% GST (6% CGST; 6% SGST) vide Serial Number 3(vi) (a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17(as amended from time to time).

Order

Summary

Crux: The subject Supply is eligible for 12% GST (6% CGST; 6% SGST) vide Serial Number 3(vi) (a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17(as amended from time to time).

Order

Summary

Crux:  Sprocket is classified under HSN 848390 tariff subheading.

Order

Summary

Crux:  The products i.e. Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

Order

Summary

Crux:  Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit under Section 17(5)(c) of CGST Act 2017.

Order

Summary

Crux:  1. The taxable value on tax invoice issued to the customer shall be arrived after deducting the subject subsidy from System Cost and GST liability is on the Taxable Value.
2. There shall be no implication of Section 17(2) CGST Act, if taxable value is arrived after subtracting the subsidy amount from the system price.

Order

Summary

Crux:  It was held that the subject incentive amount liable to GST. The said Incentive is not subsidy and does not merit exclusion from valuation under section 15(2)(e) CGST Act. The subject supply is covered at section 7(1)(a) CGST Act and not covered at section 7(2) CGST Act.

Order

Summary

Crux:  1. Input Tax Credit is admissible on New Locker Cabinet and Generator.
2. Input Tax Credit is blocked under Section 17(5)(c) of CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant.
Input Tax Credit is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees.

Order

Summary

Crux:  1. ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant.
2. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

Order

Summary

Crux:  GST is leviable at 12%.

Order

Summary

Crux:  The goods are classified as Lassi at HSN 040390 and is exempt from GST.

Order

Summary

Crux:  The Instant Mix Flours/Mix Flours of (i) Gota (ii) Dakor Gota (iii) Methi Gota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN 2106 90 (Others) attracting 18% GST (9% CGST + 9% SGST).

Order

Summary

Crux:  1. The subject goods merit classification at HSN 2106 90 attracting 18% GST (9% CGST + 9% SGST) as per serial no. 23 of Schedule-III to the Notification No.1/2017-Central Tax(Rate) dated 28-6-17.

(2) The mixed supply of instant mix flour of gota/methi gota with chutney powder/kadi chutney powder shall be treated as supply of instant gota mix flour/instant methi gota mix flour respectively (falling under HSN 2106 90) on which the GST liability will be 18%(9% CGST + 9% SGST).

(3) The mixed supply of Instant mix flour of khaman and masala pack shall be treated as supply of instant mix flour of khaman (falling under HSN 2106 90) on which the GST liability will be 18% (9% CGST + 9% SGST).

Order

Summary

Crux:  GST is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the canteen service provider.

Order

Summary

Crux:  The subject supply does not merit to be entertained at serial number 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017.

Order

Summary

Crux:  Seed dressing, coating and treating drumâ€� machine is classified at HSN 84368090 tariff item and liable to GST at 12% (6% CGST+6% SGST).

Order

Summary

Crux:  1. The subject services do not merit to be covered under Section 13(2) of IGST Act.
2. The subject services are liable to CGST and SGST.

Order

Summary

Crux:  The subject goods are classified at HSN 19059040.

Order

Summary

Crux:  It was held that the subject matter is covered under section 17(5) (h) of CGST Act and thereby ITC on inputs used in manufacturing expired cakes & pastries is not admissible and required to be reversed.

Order

Summary

Crux:  1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis.
2. There is no RCM tax liability for purchase of subject goods from unregistered dealers.

Order

Summary

Crux:  1. Yes, the applicant merits qualification as Local Authority� defined under the CGST Act, 2017.
2. No, the applicant (AMTS) not is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism,
3. The service recipients of AMTS are required to pay GST under reverse charge mechanism on advertisement service in view of the above discussion.
4. Yes, AMTS is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act 2017.

Order

Summary

Crux:  1. (i) The product Bollards will be classifiable under 73259999 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(ii) The product Bolts (fixtures) will be classifiable under 73181500 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(iii) The product Nuts (fixtures) will be classifiable under 73181600 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(iv) The product Screw (fixtures) will be classifiable under 73181500 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(v) The product Washer (fixtures) will be classifiable under 73182200 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(vi) The product Frontal Frames will be classifiable under 73269080 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(vii) The product Fascia Pads UHMW PE pads will be classifiable under 39201099 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(viii) The product Buoys will be classifiable under 89079000 & applicable rate of GST will be 5%(2.5% SGST + 2.5% CGST)
(ix) The product Chains will be classifiable under 73158900 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(x) The product Swivel / D-Shackle/ Chain tensioner will be classifiable under 73159000 & applicable rate of GST will be18%(9% SGST + 9% CGST)
(xi). The product Rubber Fender (both types) will be classifiable under 40169400 & applicable rate of GST will be 28%(14%SGST + 14%CGST) upto 14.11.2017 and 18%(9%SGST + 9%CGST) from 15.11.2017 onwards.

2. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply. The said mixed supply can be classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading-73181500/73181600/73182200) and the GST applicable thereon will be 18%(9% SGST + 9% CGST).

3. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply. Accordingly, the second part of the question becomes not applicable,

4. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as Composite supply. The said Composite supply will be classified as Installation Services (other than Construction) (Service Code-998739) and the GST applicable thereon will be 18%(9% SGST + 9% CGST).

Order

Summary

Crux:  1. The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) rendered by the applicant, shall not be considered as export of service upto 31.01.2019, but shall be considered as export of service w.e.f. 01.02.2019 onwards.

2. The applicant will not be eligible for Zero rated supply under Section 16 of the IGST Act, 2017, upto 31.01.2019. However, they shall be eligible for Zero rated supply as per the provisions of Section 16(1)(a) of the IGST Act, 2017 w.e.f. 01.02.2019.

Order

Summary

Crux:  The applicant cannot use the ITC balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on Castor Oil Seed which were procured from Agriculturists and subsequently meant for onward supply.

Order

Summary

Crux:  1. The applicant has been formed by an Act of Parliament to carry out the function entrusted to a municipality under Article 243W of the Constitution and to a Panchayat under Article 243G of the Constitution, the applicant will qualify as Governmental Authority if it also fulfils the condition namely ninety percent or more participation of Government by way of equity or control.

2. In view of non-submission of copies of agreement or contract with regard to the services received/to be received by the applicant, it would not be possible for authority to give a decision in the matter.

3. The applicant will have to register themselves as a tax deductor under the provisions of Section 24 of the CGST Act, 2017 read with Section 51 of the Act, if they fulfil the condition of fifty-one percent, or more participation of Government by way of equity or control, to carry out any function.

Order

Summary

Crux:  1. The product Plastic toys manufactured and supplied by the applicant will be classified under 95030030 & applicable rate of tax is 12%(6% SGST + 6% CGST).
2. The applicant cannot claim ITC in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19.

Order

Summary

Crux:  The medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patient opting with or without packages along with allied services i.e. (room rent/food/doctor fees etc.) provided by hospital is a Composite Supply�. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of the Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, is exempted from CGST as per serial no. 74 of the such notification.

Order

Summary

Crux:  1. The applicant is liable to pay GST on reverse charge basis for amount paid as interest on late payment of invoices of imported goods. The rate of GST will be the same as the rate of IGST leviable on the imported goods.

2.The applicant is liable to pay GST on reverse charge basis on amount paid for reimbursement of stamp tax paid by the supplier Enpay Turkey on behalf of the applicant, since the supplier of the applicant does not fulfil/satisfy all the conditions required for being a ˜Pure agent in terms of the provisions of Rule 33 of the CGST Rules, 2017.

Order

Summary

Crux:  The flavoured milk is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a beverage containing milk".

Order

Summary

Crux:  No, the service of work contract provided by the applicant as subcontractor are not taxable at the rate of 12% for the period prior to 25.01.2018 when Notification no. 11/2017-Central Tax (Rate), dated 28 June 2017 was amended by Notification no. 01/2018-CT (Rate) dated 25.01.2018.

Order

Summary

Crux:  The applicant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of service in terms of explanation inserted vide entry no. 234 of Notification no. 01/20017-Central Tax (Rate) dated 28th June, 2017 vide Notification no. 24/2018-CT (Rate) dated 31.12.2018. Explanation stated that out of the gross value of the supply, 70% shall be deemed to be on account of goods and 30% deemed to be on account of service. Accordingly, the effective rate came to 8.9%

Order

Summary

Crux:  The flavoured milk is classifiable under tariff item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a beverage containing milk�.

Order

Summary

Crux:  1. The activities of conducting various types of examinations : for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal in Grant– in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting self-employment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. by the State examination board, Gandhinagar are not exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
2. The applicant is liable for registration as provided under Section 22 of CGST Act, 2017.

Order

Summary

Crux:  1. No, the design and comprehensive consultancy services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017
2. No, the consultancy services for preparation of design and detailed estimation of town hall provided to Ahmedabad Urban Development Authority are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017.

3. No, the Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017
4. No, the work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

5. No, the consultancy services for architectural and engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works (East) Division, Pune are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017
6. No, the consultancy service to Gujarat Technological University for architectural design/engineering design, working drawing, structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017
 

Order

Summary

154

Crux:  The applicant is not eligible to avail the benefit of GST @5% applicable as per Entries 250 and 252 of Schedule-I of Notification No.01/2017-Integrated Tax (Rate) dated 28th June, 2017.

Order

Summary

153

Crux:  The services supplied by the applicant would fall under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017. The GST liability would be 18% (9% SGST + 9% CGST) for the period upto 21.11.2019. The GST liability for the applicant for the period from 22.11.2019 onwards would be: (i) 12% (6% SGST + 6% CGST) in respect of services supplied to registered persons and (ii) 18%(9% SGST + 9% CGST) in respect of services supplied to unregistered persons.

Order

Summary

152

Crux:  The various activities carried out by the applicant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017 and is liable to GST.

Order

Summary

151

Crux:  1. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, are as follows :
From 01.07.2017 to 30.09.2019 18% (9% CGST & 9% SGST)
From 01.10.2019 to 31.12.2019 12% (6% CGST & 6% SGST)
From 01.01.2020 to till date 18% (9% CGST & 9% SGST)

2. No, the product Non Woven Bags would not be eligible for exemption under Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 and 01/2017-I.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

150

Crux:  1. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, are as follows :
From 01.07.2017 to 30.09.2019 18% (9% CGST & 9% SGST)
From 01.10.2019 to 31.12.2019 12% (6% CGST & 6% SGST)
From 01.01.2020 to till date 18% (9% CGST & 9% SGST)

2. No, the product Non Woven Bags would not be eligible for exemption under Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 and 01/2017-I.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

149

Crux:  The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under tariff item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried Fryums’ as per serial no. 23 of Schedule III of Notification no. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification no. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

148

Crux:  1. Yes, the specified transaction of the applicant is a composite supply of service as per the CGST Act, 2017.
2. The specified transaction of the applicant is to be reckoned as being provided to the person i.e. Indian customer to whom service is supplied in India.
3. Yes, the specified transaction of the applicant is categorized as an “intermediary” as per section 2(13) of IGST Act, 2017.
4. No, the specified transaction does not qualifies to be “Export of service” as per Section 2(6) of IGST Act, 2017.

Order

Summary

147

Crux:  1. The goods, viz. “Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading no.31059090 of the First Schedule to the Customs Tariff Act, 1975. If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of serial no. 182D of Schedule I of Notification no.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

2. The goods, viz. “Bio-fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub-heading no.30029030 of the First Schedule to the Customs Tariff Act, 1975 and will be taxable under GST @ 12% (6% SGST +6% CGST) in terms of serial no.61 of Schedule-II of the Notification no.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

3. The goods, viz. “Nitrogenous Mixture Fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub­heading no.31029090 of the First Schedule to the Customs Tariff Act, 1975. If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of Sl. No. 182A of Schedule I of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

4. The goods, viz. ‘Mixture of Fertilizers’ manufactured and supplied by the applicant are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975. If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of Sl. No. 182D of Schedule I of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

Order

Summary

146

Crux:  1. The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10 and the applicant is liable to pay GST @28% till 26.07.2018 and @18% from 27.07.2018 on said complete supply of goods and services.
2. The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10.
3. Chilled Water Plant cannot be categorised as “Any Parts” of goods of headings 8901, 8902, 8904, 8905, 8906 & 8907. Consequently it will be out of ambit of the Entry at Sl. No. 252 of the Notification No. 01/2017-IT (Rate) dated 28.06.2017.

Order

Summary

145

Crux:  1. The product ‘Sprayer pumps’ (manually operated) manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.84248100 of the First Schedule to the Customs Tariff Act, 1975. Applicability of GST rate on the said product would be 18% GST (9% SGST + 9% CGST) upto 24.01.2018 and 12% GST (6% SGST + 6% CGST) with effect from 25.01.2018 as per Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017.

2. The product ‘Stoves’ manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under tariff item no.73218990 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) as per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.

3. The aforementioned products of the applicant do not find mention under any of the entries of the exemption notification no.02/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.
 

Order

Summary

144

Crux: The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried Fryums’ as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

143

Crux: The Product HDPE Tarpaulin is classifiable under 39269099 and applicable rate of tax is18% (9% SGST + 9% CGST). The products such as PE laminated fabric, PP Ropes, Pondliner, Vermibed, Weed mat, Wagon cover, Fumigation cover, Azolla Bed, Agro shade net, HDPE woven laminated fabrics, PP/HDPE woven fabric are classifiable under 39269099 and applicable rate of tax will be 28% (14% SGST + 14% CGST) upto 14.11.2017. and 18%(9% SGST + 9% CGST) from 15.11.2017. The remaining one product i.e.. Grow bags will be classifiable under subheading 39232990 and taxable @ 18%(9% SGST + 9% CGST).

Order

Summary

142

Crux: The applicant is eligible to claim exemption benefit under serial no.3 of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities subject to the condition that the services provided to these entities are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.

Order

Summary

141

Crux: The product ‘Fusible Interlining Fabrics of Cotton’ of the applicant is classifiable under heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975

Order

Summary

140

Crux: 1. The supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through their hospital in house pharmacy used in the course of providing health care services as well as supply of food and room on rent to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of in Patient Healthcare Service. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, is exempted from CGST as per Sl. No. 74 of the above notification.

2. The applicant will be liable to pay GST @ 18% (CGST @9% +SGST@9%)on the payment received directly from the business entity for health services provided to employees of the business entities in relation to Occupational Health Check-up’ (OHC) or preventive care along with ambulance facility, and allied medical services under “Human health and social care services”.

Order

Summary

139

Crux: The product ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant M/s Ashima Dyecot Private Limited, Ahmedabad is correctly classifiable under Heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975.

Order

Summary

138

Summary

137

Summary

Notification No. 1/2017 Central Tax (Rate) 

136

Summary

Schedule III of CGST 

135

2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended?

Crux:  1: The Non-Woven Bags manufactured through the intermediate product, i.e. Non-Woven fabric manufactured from Fiber grade poly propylene granules by adopting the Spun Bond technology, merits classification under HS code 3923. The rates of GST applicable on said products during different periods:

2: The product Non-Woven Bags would be not eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017- I.T. (Rate) dated 28.06.2017, as amended.

Order

Summary

Notification No. 1/2017 Central Tax (Rate) 

134

Summary

Notification No. 1/2017 Central Tax (Rate)

Schedule III of CGST

133

(2) Upma mix flour, Rava idli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)whereas Khichu mix flour is classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). They appear at Entry No.103A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on these products is 5%(2.5% CGST + 2.5% SGST).

(3) Chutney powder is classifiable under Sub-heading 21069099 of the First Schedule to the Customs Tariff Act, 1975(1 of 1975). The said product appeared at Entry No.23 of Schedule-III of Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 till 14.11.2017 and at Entry No.100A of Schedule-I of the said notification with effect from 15.11.2017. The GST liability on the said product was 18%(9% CGST + 9% SGST) upto 14.11.2017 and 5%(2.5% CGST + 2.5% SGST) with effect from 15.11.2017.

(4) The supply of Gota Mix and Chutney powder will be considered as a mixed supply of goods and will be considered as a supply of Gota Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST). The supply of Bhajiya Mix and Chutney powder will be considered as a mixed supply of goods and will be considered as a supply of Bhajiya Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST).

Order

Summary

132

Summary

131

(ii) Licensing services for the right to use minerals including its exploration and evaluation which is classifiable under SAC 9973 37 will be covered under residual entry No. (viii) of the Notification No. 11/2017-(Rate) Central Tax dated 28.06.2017.

(iii) The activity undertaken by the applicant attracts 18% GST (9% CGST+ 9% SGST).

Order

Summary

130

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129

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128

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127

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126

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125

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124

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123

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122

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121

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120

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119

Summary

118

2. No, the product Non-woven bags would not be eligible for exemption under Notification no.01/2017-C.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

117

Summary

116

Summary

115

Summary

114

Summary

113

Summary

112

Crux:   1. The services of refining of gold from old jewellery and coins/biscuits, and conversion of old gold jewellery into coins/biscuits will be covered under the definition of Job work under Section 2(68) of CGST Act, 2017 only when provided to registered person and not as Job work when provided to un-registered person. Such services merit classification under SAC 9988. The rate of GST for such service provided to registered person is 5% (2.5% CGST+ 2.5% SGST) in terms of serial no. 26 (i)(c) of Notification no. 11/2017-CT (Rate) dated 28.06.2017. The rate of GST for the above service provided to un-registered person is liable to 18% (9% CGST+ 9% SGST) in terms of serial no.26 (iv) of Notification no.11/2017-CT (Rate) dated 28.06.2017.

2. The classification of testing of purity of gold is 9983 and GST rate is liable to 18 % (9% CGST+ 9% SGST) in terms of serial no. 21 of Notification no.11/2017-CT (Rate) dated 28.06.2017

3. The service of refine of old gold jewellery or coins/ biscuit as well as testing of purity of gold will be covered under Mixed supply in terms of Section 2(74) of CGST Act, 2017. The GST rate would be 18 % (CGST 9%+9% SGST).

4. Not answered.

Order

Summary

111

Crux:   The product Fried Fryums manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product Fried Fryums as per serial no. 23 of Schedule III of Notification no.1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification no.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

110

Crux:   1. The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

2. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’ as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

109

Summary

108

Summary

107

Summary

106

Summary

105

Summary

104

Summary

103

Summary

102

Summary

101

Summary

100

Summary

99

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98

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97

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96

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95

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94

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93

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92

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91

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90

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89

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88

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87

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86

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85

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84

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83

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82

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81.

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80.

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79.

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78.

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77.

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76.

Summary

75.

Summary

74.

Summary

73.

Summary

72.

Summary

71.

Summary

70.

Summary

69.

Summary

69.

Summary

Notification No. 01/2017 Central Tax (Rate) 

68.

Summary

Notification No. 01/2017 Central Tax (Rate) 

67.

Summary

Notification No. 24/2017 Central Tax (Rate) 

Summary

Notification No. 11/2017 Central Tax (Rate) 

Summary

Summary

Notification No. 12/2017 Central Tax (Rate) 

Summary

Notification No. 12/2017 Central Tax (Rate) 

Summary

Summary

Notification No. 12/2017 Central Tax (Rate) 

Crux:  (i) The activity undertaken by the applicant is classifiable under heading 9973 (Leasing or rental services with or without operator), as mentioned in the annexure at serial no.257 (Licensing services for the right to use minerals including its exploration and evaluation) sub-heading 997337 of Notification no.11/2017-C.T. (Rate), dated 28-6-2017

(ii) The activity undertaken by the applicant attracts 18% GST (9% CGST+ 9% SGST).

(iii) The applicant is not covered under exclusion clause 1 of serial no. 5 of the Notification. Therefore, applicant is liable to discharge tax liability under RCM vide Notification No. 13/2017-C.T. (Rate), dated 28-6-2017 of the CGST Act, 2017.

Order

Summary

Notification No. 13/2017 Central Tax (Rate) 

Summary

Summary

Notification No. 12/2017 Central Tax (Rate) 

  Notification No.    24/2017 Central Tax (Rate) 

Crux: The Notification No. 20/2017-Central Tax (Rate) dated 22nd August, 2017 that covers the Composite supply of works contract as defined in section 2(119) of the CGST Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to mechanised food grains handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages, does not cover the supplies made or to be made by the applicant under work order issued by M/s Bihar State Milk Cooperative Federation Ltd., Patna.

Order

Summary

Notification No. 20/2017 Central Tax (Rate) 

Crux: The product Rice Bran(22+oil) shall be classified under chapter heading 38259000 and attracts rate 9 % CGST and 9 % SGST under serial  no 98 of Schedule III of Notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

Crux: 1. GST is not payable on goods procured from vendor located outside India, where the goods so purchased are not brought into India
2. Applicable GST is payable on goods sold to customer located outside India ,where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises

Order

Summary

Summary

Notification No. 01/2017 Central Tax (Rate) 

Summary

Summary

51

Summary

Notification No. 01/2017 Central Tax (Rate) 

50

Summary

Notification No. 01/2017 Central Tax (Rate) 

49

Summary

Notification No. 01/2017 Central Tax (Rate) 

48

Summary

Notification No. 11/2017 Central Tax (Rate) 

Notification No. 12/2017 Central Tax (Rate) 

Order modify by AAAR

Order dated 28/01/2019

Issue: Whether input tax credit is admissible to the applicant under the GST Acts in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals?

Crux: AAAR modify the advance ruling by holding that-Bunds constructed by M/s. Satyesh Brinechem Private Limited are not plant-and machinery within the definition of the said term under section 17 of the GST Acts, and therefore Input Tax Credit in respect of works contract service or goods or services used in construction of bunds is not admissible to M/s. Satyesh Brinechem Private Limited

Order

Summary

Section 16 of CGST

Section 17 of CGST

Notification No. 11/2017 Central Tax (Rate) 

Notification No. 11/2017 Central Tax (Rate) 

Notification No. 12/2017 Central Tax (Rate) 

Notification No. 11/2017 Central Tax (Rate) 

Summary
 

Order dated 22.08.2019

Issue:  Eligibility of Input Tax Credit (ITC) of below mentioned specific expenses occurred by the applicant:-
a. Purchase of medicines for employees as prescribed by their doctor from outside on contractual basis.
b. Purchase of movable medical equipment at hospital.
c. AMC for repair and maintenance of residential colony and hospitals and school (other than new constructions, ITC for which is blocked u/s 15 of CGST Act, 2017).
d. Telephones & Mobiles at residence of officers and at hospitals.
e. Caretaking /housekeeping services at Guest House.
 

Crux: The applicant is not entitled to take credit of input tax charged in respect of above mentioned expenses, as the same is not used in the course or furtherance of his business.

Order

Summary
 

39

Crux:1.The cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered from the consumers, do not form part of the value of supply of service of “Transmission of Electricity” under Section 15 of the CGST Act, 2017.

GETCO is liable to pay GST @ 18% (CGST @9% and SGST@9%) on amount recovered towards cost of the construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the premises of the consumers along with supervision charges under the service category of “Construction Services” (HSN Code- 9954/995423).

Further, GETCO is also liable to pay GST @ 18% (CGST @9% and SGST@9%) on recovery of other charges viz. Pro-rata charges, Proportionate line charges, Registration fees and Operation and maintenance charges etc. under the residual category of services i.e. “999799- Other services”.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

38

Crux:1. The classification and HSN code of water is 2201. However the applicant is selling purified water which will not fall under serial no. 99 of the Notification no. 02/2017 issued under CGST 2017 and Gujarat GST Act 2017.

2 : Where company is selling water in containers, then the selling of container and water is composite supply.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

37.

Order dated 22.02.2019

Issue:  Whether NDDB can be considered as financial institution for the purpose of availing credit to the extent of fifty percent of input tax credit, as prescribed in Section 17 of CGST Act, 2017?

Crux: M/s National Dairy Development Board is to be considered as "Financial Institution" for the purpose of section 17(4)of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 and can avail credit to the extent of fifty percent of input tax credit.

Order

Summary
 

36.

Order dated 20.02.2019

Issue: (i) Whether NDDB would be qualified as "Governmental Authority‟ from GST perspective ?; and
(ii) Whether renting of immovable property service provided by NDDB to an educational institute would be exempted under Sl. No. 4 of Notification No. 12/2017-Central Tax (Rate)?

Crux: (i) National Dairy Development Board would be qualified as "government authority‟ from Goods and Services Tax perspective, if it fulfils the condition namely "with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution”.
(ii) Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as "governmental authority".

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate) 

35.

Order dated 22.02.2019

Issue: (a) What is the correct classification of “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) manufactured by the applicant and sold vide Supply Invoice No. 1718/38SP dated 24.09.2017.
(b) What is the applicable rate of CGST payable on such “Papad and papad pipes of different shapes, sizes and varieties (commonly known as un-fried Fryums)?

Crux: Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product "Un-fried Fryums" as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

34.

Order dated 30.08.2018

Issue: Whether RBD Palm Stearin would fall under Chapter 1511 – "Palm Oil and its fractions, whether or not refined but not chemically modified‟ or under Chapter 382311 "Industrial monocarboxylic fatty acid, acid oils from refining, stearic acid, Palm Stearin.

Crux: The product Refined Bleached Deodorised Palm Stearin, supplied by M/s. Gokul Agro Resources Ltd. (GSTIN 24AAFCG6591A1ZT) is classifiable under Heading 1511.

Order

Summary
 

33.

Order dated 27/06/2019

Issue: 1. The Applicant is providing financial assistance in the form of loan to various Government of Gujarat entities, whether all such Gujarat Stated owned entities and GSFS become related persons in GST?
2. The Applicant is not charging any processing fees/ any other charges, for providing to Government of Gujarat State owned entities, and interest being charged as full consideration, then whether GST will be chargeable on, notional processing fees/ notional any other charges, provided by way of loans to Gujarat state owned entities?

Crux:1. The relationship between Gujarat State Financial Services Ltd. and Government or Government entities is that of related person as defined under Section 15 of Central Goods and Services Tax Act 2017 and Gujarat Goods and Services Tax Act 2017.
2. As there is no other consideration except interest, the Services by way of extending deposits, loans or advances provided by the Applicant is covered under sub entry (a) of entry 27 of Notification No. 12/2017-Central Tax (Rate) under CGST Act 2017 and corresponding State notification No. 12/2017- State Tax (Rate) under GGST Act 2017.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Section 15 of CGST

32.

Order dated 15/05/2019

Issue: i) In the facts and circumstances of the case whether Refundable Interest Free Deposit received could be treated as Supply under the provisions of Goods and Services Tax Act, 2017? And chargeable to tax in the hands of the applicant?
 ii) In the facts and circumstances of the case whether the amount of Rs. 2500/- being Refundable interest free deposit, which allows depositor same benefits, would attract GST?
iii) In the facts and circumstances of the case, whether first 10 free transactions subject to maximum of rupees 5 Lakh allowed to the Demat account holder depositing Refundable interest free deposit would attract GST?

Crux: i) The monetary value of the act of providing refundable interest free deposit is the consideration for the services provided by the RNSB and therefore the services provided by RNSB can be treated as supply and chargeable to tax in the hands of the applicant.
ii) The amount of Rs. 2500/- will not attract the GST but the monetary value of the act of providing this deposit will attract GST.
iii) The first 10 free transaction allowed to the demat account holder are in the nature of discount and will not attract GST subject to the fulfillment of the conditions prescribed under Section 15(3) of the CGST & GGST Act 2017.

Order

Summary
 

Section 15 of CGST

31.

Order dated 01/05/2019

Issue: Whether or not my supply of services in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as ―Pure Services‖ as referred in
1. Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax.
2. Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – (Gujarat) State Tax (Rate) Dated 30/06/2017 and accordingly eligible for exemption from Gujarat Goods and Service Tax

Crux: The services provided by the Applicant, Shri Jayesh Anilkumar Dalal, (GSTIN: 24AAVPD9061B1ZS) may be termed as ―Pure Services‖ provided they fulfill the following conditions:
 i) It excludes works contract service
 ii) It excludes other composite supplies involving supply of any goods
iii) It is supply of services without involving any supply of goods
 The services provided by the applicant is eligible for the exemption from Goods and Service Tax as per Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 –Central Tax (Rate) dated 28/06/2017 and as per Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – (Gujarat) State Tax (Rate) dated 30/06/2017 if they are pure services and are provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity to a Panchayat under article 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 243W of the Constitution.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate) 

30.

Order dated 30/03/2019

Issue: Whether “FANTA FRUITY ORANGE” product is classifiable under CH 22029920 at Sl. No. 48 under Schedule - II as "Fruit pulp or fruit juice based drinks", or under CH 22029990 at Sl. No. 24A under Schedule - III as "Other non-alcoholic beverages" or under 220210 at Sl. No. 12 under Schedule IV as "All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured" under Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and Notification No. 1/2017- State Tax (Rate) dated 30.06.2017 (as amended) ?

Crux: The product ‘Fanta Fruity Orange’ is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST 9% + GGST 9%) is applicable to the said product as per Sl. No. 24A of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017.
 

Order

Summary

Order modify by AAAR

Order dated 23/07/2019

Issue: Whether Fanta fruity orange � product is classifiable under CH 22029920 at serial no. 48 under Schedule II as Fruit pulp or fruit juice based drinks�, or under CH 22029990 at serial no. 24A under Schedule III as Other non-alcoholic beverages or under 220210 at serial no. 12 under Schedule IV as
All goods (including aerated waters), containing added sugar or other sweetening matter or flavored � under Notification no. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and Notification no. 1/2017- State Tax (Rate) dated 30.06.2017 (as amended) ?

Crux: AAAR modify the advance ruling by holding that The product Fanta Fruity Orange� manufactured and supplied by M/s. Hindustan Coca Cola Beverages Private Limited is classifiable under sub heading 2202 10 and GST rate of 28% (CGST 14% + GGST 14%) as per serial no. 12 of Schedule IV of Notification no. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and corresponding Notification no. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017 and GST Compensation Cess rate of 12% as per serial no. 2 of Schedule of Notification no. 1/2017-compensation cess (Rate) dated 28.06.2017, are applicable to the said product.

Order

Summary

Notification No. 1/2017 Central Tax (Rate) 

29.

Order dated 04/03/2019

Issue: 1. Whether applicant can claim benefits available to Government Entity?
2. Whether applicant is eligible to claim ITC of GST charged by contractors?
 3. Whether applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract.
 4. Whether applicant is liable to collect GST on amount recovered from contractors on account of not achieving milestone ?
5. Whether applicant is liable to collect GST on interest amount received for deferring the liquidated damages recovered from contractors?

Crux: 1.The applicant is covered under the definition of “Government Entity” and it is eligible for benefits
2.Clause (c) of Section-17(5) of CGST Act, 2017 provides the eligibility of input tax credit in case of works contract service where it is an input service for further supply of works contract service. Considering the extent of business of construction & erection, maintenance, repair to be conducted by the applicant, the eligibility for input tax credit can only be decided after ensuring that the further supply of works contract service is made by the applicant on a case to case basis.
3.Violation charges are required to be treated as consideration. Therefore, this transaction is liable to GST.
4.Liquidated charges are required to be treated as consideration. Therefore, this transaction is liable to GST.
5.As liquidated damages are liable to tax and interest on liquidated damages is a part of liquidated damages, therefore the interest is also liable to tax.
 

Order

Summary
 

Section 17 of CGST

28.

Order dated 04/03/2019

Issue: 1.Whether the Ex works plus freight and insurance to be treated as composite supplies ?
2.Whether showing and charging freight and insurance portion separately in invoice would attract GST.
3.If as per (2) above, no GST is chargeable, whether they can have two different type of treatments i.e. in one case GST is being paid on freight (since all other state electicity boards have agreed to pay GST on freight and insurance portion) and in other case of PG, GST on freight being contended/not paid.
4.One of the inclusions specified in section 15(2) which is to be added to the transaction value under GST is: “Incidental expenses, such as commission and packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or services at the time of, or before delivery of the goods or as the case may be supply of services” Whether above inclusion rule encompasses payment of Freight and insurance which is being reimbursed by the buyer (not on an actual cost basis but on pre-contracted fixed freight per unit of the product). The arranging of delivery of goods is the responsibility of supplier and accordingly transportation & insurance (anything done before delivery of goods) being arranged by supplier. The actual freight cost incurred by supplier varies with pre contracted price with buyer.

Crux: 1.Yes, supply of principal goods/services along with freight and insurance is a composite supply as defined under section 2(30) of the Central Goods and Service Tax Act, 2017
2.GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally bundled together.
3.not applicable as GST is chargeable
4.Where the value of freight as per pre contracted fixed freight per unit of product is different from the actual cost, the higher of the two value shall be included in the value of composite supply.

Order

Summary
 

Section 15 of CGST

27.

Order dated 28/02/2019

Issue: Whether supply of transport tank by mounting the same on chassis amount to supply of "tank" classifiable under Heading 7311 or supply of "motor vehicle" classifiable under Heading 8704 in the GST regime?

Crux: The product ‘Transport Tank mounted on chassis of customer’ being supplied by the applicant is classifiable under Heading 7311.

Order

Summary
 

Notification No. 1/2017 Central Tax (Rate)

26.

Crux: The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by the applicant are classifiable under Heading 9101.

Order

Summary

Order confirmed by AAAR

Order dated 28/02/2019

Issue: Classification of products Butterfly with ring, bracelet bangle etc with watch.

Crux: AAAR confirmed the order of GAAR that “The product Marigold Butterfly Bridal with Watch and similar other products supplied by M/s. House of Marigold are classifiable under Heading 9101.”

Order

Summary
 

Notification No. 1/2017 Central Tax (Rate)

25.

Order dated 10/10/2018

Issue: Classification of the products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels, and (d) Shampoo Towels.

Crux: The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by appellant are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401. GST rate prescribed for the applicable HS code shall be charged under Central Goods & Services Tax Act, 2017 and Gujarat Goods & Services Tax Act, 2017 and notifications issued there under.
 

Order

Summary
 

Circular No. 52/26/2018-GST

Notification No. 1/2017 Central Tax (Rate)

24.

M/s. Khedut Hat v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 27/08/2018

Issue:- Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service' ?

Crux:- The blasting activity carried out by the applicant is a 'composite supply' of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act, 2017.

Order

Summary
 

Section 8 of CGST

23

M/s. Edutest Solutions Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 23/08/2018

Issue:- (i) Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services.

(ii) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017- CTR dtd : 28.06.2017 as amended by Notification 31/2017-CTR dtd.: 13.10.2017, then benefit of Sr. No. 66 of Notification 12/2017-CTR dtd. : 28.06.2017 is allowable, as amended by Notification No. 2/2017-CTR of 25.01.2018;

(iii) If it is supply of goods, then question paper printing should be treated as exempted goods at Sr. No. 119 of exempted list liable at Nil rate of tax under Chapter heading / subheading of 4901 10 10 of “Printed books including Braille books”, or
It should be covered by Schedule I at Sr. No. 201 liable to tax at 2.5% under “Brochures, leaflets and similar printed matter, whether or not in single sheets”.

Crux:-  (i) The activity of printing of question papers is activity of supply of service classifiable under heading 9989 of the scheme of classification of services.

(ii) The service provided by the applicant to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate), as amended. The service provided by the applicant to service recipients other than educational institutions by way of printing of question papers would be covered by Sr. No. 27 (i) of Notification No. 11/2017-Central Tax (Rate), as amended.

(iii) As the activity of printing of question papers by the applicant is held to be activity of supply of service, the question of appropriate classification as "goods‟ and applicable rate on such "goods‟ does not arise.

Order

Summary
 

22.

M/s. Omnisoft Technologies Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 23/08/2018

Issue:- Whether the activity provided by UCMAS using abacus qualifies for exemption from the payment of GST?

Crux:- The Applicant is not entitled to the exemption provided vide Sl. No. 80 of Notification No. 12/2017- Central Tax (Rate). Hence the activity provided by UCMAS using abacus does not qualify for exemption from the payment of Goods and Services Tax.

Order

Summary

Order confirmed by AAAR

Order dated 02/01/2019

Issue:- Whether the activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST?

Crux:-AAAR confirmed the ruling pronounced by Gujarat Authority for Advance Ruling that the activity provided by UCMAS is not entitled to the exemption provided vide Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.

Order

Summary
 

21.

M/s. Sapthagiri Hospitality Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/07/2018

Issue:- (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages and supplying services ancillary to providing accommodation services?

(ii) Under extreme circumstances, if the hotel is required to provide accommodation services to a visitor other than a visitor located in SEZ, whether GST is required to be paid?

Crux:- (i) The supplies made by the applicant a SEZ Co-developer, from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located in Special Economic Zone for authorized operations will be treated as zero rated supplies under the provisions of Section 16(1) of Integrated Goods and Service Tax Act, 2017 read with Section 2(m) of SEZ Act, 2005.

(ii) The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located outside the territory of Special Economic Zone under the provisions of Section 16(1) of Integrated Goods and Service Tax Act, 2017.

Order

Summary

Order confirmed by AAAR

Order dated 02/01/2019

Issue:- (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages and supplying services ancillary to providing accommodation services?
(ii) Under extreme circumstances, if the hotel is required to provide accommodation services to a visitor other than a visitor located in SEZ, whether GST is required to be paid?

Crux:- AAAR confirm the Advance Ruling No. GUJ/GAAR/RULING/2018/14 dated 30.07.2018 of the Gujarat Authority for Advance Ruling to the extent it has been appealed that the applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez SEZ to the clients located outside the territory of SEZ under the provisions of Section 5(1) of IGST Act, 2017.

Order

Summary
 

Section 16 of CGST

20.

M/s. Meera Metals v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/07/2018

Issue:- Whether Stainless Steel Chilly Cutter is classifiable under HSN 7323 or otherwise ?

Crux:- The product Chilly Cutter made of Stainless Steel, supplied by the applicant is classifiable under Heading 8210 00 00 and not under Heading 7323.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

19.

M/s. Raja Slates Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/07/2018

Issue:- Classification and rate of GST of "Slate for Teacher‟ and "Slate for Student?

Whether the applicant is required to pay tax under Reverse Charge Mechanism for job work when the main manufactured item is tax free?

Crux:- The products "Slate for Student‟ and "Slate for Teacher‟ are appropriately classifiable under Tariff Heading 96.10 and are eligible for exemption from payment of GST vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate).

In case of receipt of „manufacturing services on physical inputs (goods) owned by others‟ by applicant from the unregistered supplier of such service, the GST is required to be paid by the applicant under Section 9(4) of the CGST Act, 2017 subject to exemption, if any, available.

Order

Summary
 

Notification No. 02/2017 Central Tax (Rate)

18.

M/s. National Dairy Development Board v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 08/05/2018

Issue:- (i) By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017?

(ii) If answer to first is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?

Crux:-(i) The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 (CGST Act) read with Section 15 of CGST Act and corresponding provisions under the Gujarat Goods and Services Tax Act, 2017.

(ii) Since the answer to the first part is negative no need to examine the next point of them.

Order

Summary

Order modify by AAAR

Order dated 26/09/2019

Issue: (i) Whether NDDB would be qualified as governmental authority from GST perspective?
(ii) Whether renting of immovable property service provided by NDDB to an educational institute would be exempted under serial no. 4 of Notification no. 12/2017-Central Tax (Rate) ?

Crux: The appeal filed before us challenges the order of authority for advance ruling only on single issue viz., whether authority for advance ruling was right in passing the order. The appellant has not filed this appeal challenging the ruling of authority for advance ruling on renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under serial no. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as Governmental Authority�. Therefore, it cannot be decided in this appeal on issue which is not subject matter of this appeal

Order

Summary
 

Section 15 of CGST

Schedule I of CGST

17.

M/s. Inox India Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 09/04/2018

Issue:- Clarification on classification of Cryo Container (Liquid Notrogen Containers) under HSN 7613 0019 or HSN 9617 0012 in the GST regime ?”

Crux:- ‘Cryo containers’ are meant primarily for preservation or storage of semen, biological samples etc. Though the ‘cryo containers’ can be utilized for small quantity transportation of Liquid Nitrogen, it cannot be said to be primarily used for transport or storage of compressed or liquefied gases to be classified under heading 7613. Thus is appropriately classifiable under Heading 9617.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

16.

M/s. Alka Industries v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 09/04/2018

Issue:- Clarification on classification of brackets and clamps under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

Crux:- Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included. The brackets and clamps so manufactured are not machined by the applicant therefore the same cannot be termed to have acquired the essential character as parts of sanitary ware. The articles (brackets and clamps) fall under Chapter Heading 7325.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

15.

M/s. Rashmi Hospitality Services Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 21/03/2018

Issue:- Clarification on classification and rate of tax of beverage service/ canteen service provided to workers/ employees through in house canteen in factories because of multiple classifications under chapter heading 9963

Crux:- The service is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%).

Order

Summary

Order confirmed by AAAR

Order dated 31/07/2018

Issue:-Clarification on classification and rate of tax of beverage service/ canteen service provided to workers/ employees through in house canteen in factories because of multiple classifications under chapter heading 9963

Crux:-AAAR confirm the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) and reject the appeal filed by M/s. Rashmi Hospitality Services Private Limited.

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

AR of Tamil Nadu Goodwill Industrial Canteen
(Summary)

AR of Kerala
Caltech Polymers Pvt. Ltd.
(Summary)

AR of Maharashtra Merit Hospitality Services Private Ltd.
(Summary)

14.

M/s. Skilltech Engineers and Contractors Private Ltd. v/s Mr. Harish Dharnia and Dr. Raviprasad, Member

Order dated 21/03/2018

Issue:- 1. Whether the contract, executed by them for KPTCL, is a divisible contract (Supply of goods & Supply of Services) or an indivisible contract (works contract) ?
2. Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?

Crux:-  1.The contract contract entered by the applicant is of the nature of 'indivisible' and squarely falls under the works contract, which is a service.
2.The Applicant is not entitled for the benefit of concessional rate of GST @12% in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017.

Order

Summary
 

Notification No. 24/2017 Central Tax (Rate)

13.

M/s. Inox Air Products Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 21/03/2018

Issue:- Whether the manufacture and supply of industrial gases for captive consumption by principal where raw material and premises are provided by principal amounts to job work?

Determination of assessable value for job worker?

Crux:- The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.

The applicant is liable to pay Goods and Services Tax on the value of supply determined under Section 15(1) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 i.e. the price actually paid or payable for the said supply as Job Charges.

Order

Summary
 

Section 15 of CGST

Schedule II of CGST

12.

M/s. Docsun Power Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20/03/2018

Issue:- Determination of Classification of products manufactured and service provided relating to manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of ‘Earthing Products’ for electrical and electronic equipments

Crux:- (i) The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535.

(ii) The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538.

(iii) The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215.

(iv) The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824.

(v) The service of installation of Earthing System is classifiable under Service Accounting Code 9954.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

Notification No. 11/2017 Central Tax (Rate)

AR of Gujrat
M/s. Rapid Electrodes Pvt. Ltd.
(Summary)

11.

M/s. Rapid Electrodes Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20/03/2018

Issue:- Determination of Classification of products manufactured and service provided relating to manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of ‘Earthing Products’ for electrical and electronic equipments

Crux:- (i) The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535.

(ii) The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538.

(iii) The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215.

(iv) The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824.

(v) The service of installation of Earthing System is classifiable under Service Accounting Code 9954.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

Notification No. 11/2017 Central Tax (Rate)

AR of Gujrat
M/s. Docsun Power Pvt. Ltd.
(Summary)

10.

M/s. Rishi Shipping v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20/03/2018

Issue:- Applicability of GST on invoices raised to clients for storage charges for storing their imported agri product after custom clearance from port & shifted at Gandhidham for storage in their godown at distance of 10/12 kms from Port.

Crux:- The service provided is classifiable as ‘Rental or leasing services involving own or leased non-residential property’ (Service Accounting Code – 9972) leviable to Goods and Services Tax @ 18%.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

9.

M/s. Shreenath Polyplast Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 19/02/2018

Issue:- Whether an amount charged as interest on transaction based short term loan given by the DCA to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?

Crux:- Service provided by way of extending short term loans in so far as the consideration is represented by way of interest, is covered under Sl. No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, and hence exempt from payment of Goods and Services Tax.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

8.

M/s. Shree Vishwakarma Engineering Works v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 05/02/2018

Issue:-  (i) Clarification on classification of electrically operated drum with bell and zalar.

(ii) Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92.

Crux:- (i) The product ‘Electrically operated Drum with Bell and Zalar’ is classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975 which inter-alia covers the products musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of Chapter 92..

(ii) The exemption vide Sl. No. 143 of the said amended Notification is now admissible only to those indigenous handmade musical instruments of Chapter 92 as are listed in Annexure-II. Thus the product ‘Electrically operated Drum with Bell and Zalar’ is not eligible for exemption provided vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

 Notification No. 02/2017 Central Tax (Rate)

7.

M/s. Mitora Machinex Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 05/02/2018

Issue:- Clarification on classification and rate of tax of diverse Ice cream making machines.

Crux:- The product “Ice Cream Making Machine” is classifiable under Tariff Heading 8418 and not under Tariff Heading 8438 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 8418 i.e. 28% is applicable.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

6.

M/s. Dyna Automation Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 17/01/2018

Issue:- What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ?

Crux:- The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 8481 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 8481 i.e. 18% is applicable.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

5.

M/s. Aqua Machineries Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 17/01/2018

Issue:- (i) Whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable for Pumps for sewage and waste?

(ii) Whether Applicant is eligible for GST @ 12% on supply of Power Driven Pumps under Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate)?

Crux:- (i) It is evident from Notification No. 1/2017-Integrated Tax (Rate) vide s.no. 192 of Schedule II and s.no. 238 of Schedule – III that terms ‘sewage’ and ‘water’ have been separately used and therefore the term ‘water’ cannot be said to include ‘sewage’ or waste. Hence the product ‘Pumps for sewage or waste’ would not be covered by Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), and corresponding Notifications issued under the GGST Act 2017 and the IGST Act, 2017.

(ii) ‘Pumps for sewage or waste’ would thus not be eligible for GST @ 12%.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

4.

M/s. R.B. Construction Company v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 17/01/2018

Issue:- 1. Whether the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ?

2.  Whether the applicant is entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions so that there is no double taxation i.e. levy of tax on tax is avoided ?

Crux:- 1. The work of laying of underground pipeline network falls under the definition of “works contract” provided under Section 2(119) under the CGST Act, 2017 and the GGST Act, 2017. In respect of that part of supply wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.

2. As only the work of Testing and Commissioning of network of pipeline was pending, for which no input in stock was required to be used on or after the appointed date. Therefore, the condition prescribed at clause (i) of sub-section (6) of Section 140 is not fulfilled. The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

Order

Summary

Order upheld by AAAR

Order dated 16/05/2018

Issue:- (A) Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ?
(B) Is the applicant entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions so that there is no double taxation ?

Crux:- AAAR upheld the order of AAR that the Appellant is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.

Order

Summary
 

Section140 of CGST

Schedule II of CGST

3.

M/s. Power Build Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 13/12/2017

Issue:- What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’ (Electric motor assembled with Gear Box)?

Crux:- The product ‘Geared Motor’ is classifiable under Chapter Heading 8501 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading 8501 i.e. 18% is applicable.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

2.

M/s. Guru Cold Storage Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated13/12/2017

Issue:- 1. Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

2. If the answer to above is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.

Crux:- 1. Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts / groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). ‘Cereal’ on which any processing is done as is not usually done by a cultivator or producer will fall outside the definition of agriculture produce.

Processed spices including processed turmeric and processed ginger (soonth), are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make it marketable for primary market would fall within the definition of agriculture produce.

Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, fall under the definition of agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate).

2. As all the products mentioned are not covered under Notification No. 11/2017-Central Tax (Rate), answer to this is not relevant.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

AR of Andhra Pradesh
SSSVK Cold Storage (P) Ltd.
(Summary)

AR of Rajasthan
Sardar Mal Cold Storage
(Summary)

AR of Rajasthan
M/s Shubhlaxmi Cold Storage and Ice Factory Private Limited
(Summary)
 

1.

M/s. Pon Pure Chemical India Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/10/2017

Issue:- Determination of taxability on High Seas Sales and Bond transfer sales.

Crux:- The question raised is not covered under sub-section (2) of Section 97 of the Act as it relates to determination of Place of supply, so the application is rejected.

Order

Summary

 Section 97 of CGST