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Order dated: 12/12/2019

Issues: 1. Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of Works Contracts� specifically in execution of Road work contracts to Government Engineering Departments.
2. If not, on which type of goods/ services the ITC is not eligible.

Crux:- The applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of Works Contracts�. Input Tax Credit restriction under Section 17(5)(c) and 17(5)(d) will not apply to the applicant as his output is works contracts service.

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Order dated: 21/06/2021

Issues: 1. Whether the product namely Car Seat Covers merits classification under HSN 9401? If not, what is the correct classification applicable to Car Seat Covers?
2. Is serial no.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to Car Seat Covers If not, what is the applicable entry under the said notification?

Crux:- 1. Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 attracting tax rate of CGST+SGST (14%+14%) @ 28%.
2. No, serial number 435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 is not applicable to Car Seat Covers'.

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Order dated: 20/03/2021

Issues: Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per serial no 99 of Notification 02/2017-central tax (Rate) dated 28/06/2017?

Crux:- The said supply is not covered under exemption and taxable @ 18% Vide Notification No. 1/2017-Central Tax (Rate), dated, 28th June, 2017 as amended from time to time.

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Order dated: 19/01/2021

Issues: Whether applicant can avail ITC on the following goods purchased on his own account for furtherance of his business :
1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5mtrs Sfolds, Steel Tape, Safety Helmet, Safety Shoes etc. on which GST@18% is paid.
2. Wood cutting wheel etc. on which GST@12% is paid.
3. Cotton yarn waste cloth etc. on which GST@ 5% is paid.
4. Cement on which GST@ 28% is paid.

Crux:- ITC shall not be available to the applicant on the construction material purchased on his own account for furtherance of business under Section 17 (5) (d) of the CGST/SGST Act, 2017.

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Order dated: 10/02/2021

Issues: 1. Whether the services provided by the applicant is a composite supply of works contract as per clause (30) and (119) of section 2 of the CGST Act, 2017?
2. Whether the same would be taxable at the rate of 12% as prescribed under entry 3(vi)(a) of Notification No. 11/2017 Central Tax (Rate), dated 28.06.2017?
3. What is the applicable GST Rate and SAC/HSN? If it is not covered by entry 3(vi)(a) of Notification No. 11/2017 Central Tax (Rate), dated 28.06.2017?

Crux:- 1. Yes, the services provided by the applicant is a composite supply of works contract as per clause (30) and (119) of Section 2 of the CGST Act, 2017
2. Yes, the same would be taxable at the rate of 12% as prescribed under entry 3(vi) (a) of Notification No. 11/2017 – Central Tax (Rate), dated 28.06.2017?
3. No relevance as it was answered above.

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M/s Bharat Dynamics Limited, v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 10/02/2021

Issues: Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as parts of submarine under Chapter Heading 8906 and, therefore, attract a GST rate of 5% by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017?

Crux:- The proposed supply in question would fall under serial no.434 under Chapter/Heading/Sub-heading/ Tariff Item 9306 under Schedule III of Notification No. 1/2017 – Central Tax (Rate) dt: 28.06.2017 attracting tax rate of 18% as amended from time to time.

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M/s S.K.M.L. Industries, v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 18/01/2021

Issues: 1. What is rate of tax applicable for Iron Tubular Trevis?
2. Classification of the product and HSN code of this item?

Crux:- 1. Iron Tubular Trevis would be taxable @18%
2. Entry No.220 of Notification 1/2017 – (Integrated Tax) with HSN code 7306.

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M/s Building Roads Infrastructure & Construction Private Limited, v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 18/01/2021

Issues: 1. What is the classification of the works contract services pertaining to construction, erection, commissioning and completion of Bridges and Roads provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as National Highway Authority of India?

2. Clarification for rate of tax chargeable on the outward supplies i.e on the RA bills raised on main contractor.

3. Whether eligible to claim input tax credit on inward supply of the following goods, JCB, Road Roller, Grader, Hydra Crane, Transit Mixer, Generator, Excavator and Sensor Paver

Crux:- 1.The service provided by the applicant falls under serial no 3 (iv) of the Notification No.11/2017 as amended from time to time.
2. Rate of Tax applicable is 12 % (CGST 6% + SGST 6 %).
3. Yes, applicant is eligible to claim input tax credit on inward supply of the goods namely, JCB, Road Roller, Grader, Hydra Crane, Transit Mixer, Generator, Excavator and Sensor Paver.

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M/s Deeraj Goyal, v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 18/01/2021

Issues: Whether will be classified under transportation of goods by road, which is exempt, or commission agents or goods transport agencies and under what HSN, his services will be classified and what will be the turnover?

Crux:- The applicant will be classified as an agent providing supporting service for transportation of goods under heading 9967(ii) as per the Notification No. 11/2017 Central Tax (Rate) and the amount received by him will form part of his turnover.

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M/s Seetharamanjaneya Dal And Fried Gram Mill, v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 12/01/2021

Issues: 1. Whether the supply of red gram dall 2600 MTs by receiving 3823.529 MTs of indigenous red gram under barter system attracts any tax under GST?
2. Whether the packing charges of Rs.4.50 received by the applicant for packing 1 Kg. of red gram dall supplied to the corporation are taxable?

Crux:- 1. The transaction cannot be considered as barter, but a job work and attracts the tax rate of 5% under serial no.26 Heading 9988 (i) (f) of the Notification No.11/2017 Central Tax Rate dated 28.06.2017 as amended from time to time.

2. Yes, the packing charges of Rs.4.50 received by the applicant for packing 1Kg. of red gram dall supplied to the corporation are taxable.

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M/s SCV Sky Vision, v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 12/01/2021

Issues: Whether serial no.2 of the Notification No. 12/2017–Central Tax (Rate) dated 28th June 2017 (Service Exemption Notification) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part thereof’ is applicable on the business transfer undertaken in the present instance?

Crux:- No, the serial no.2 of the Notification No. 12/2017–Central Tax (Rate) dated 28th June 2017 (Service Exemption Notification) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part thereof is not applicable on the business transfer undertaken.

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M/s DKV Enterprises Private Limited , v/s Sri. D. Ramesh, Additional Commissioner of State Tax (Member) , Sri. A. Syam Sundar, Additional Commissioner of Central Tax (Member)

Order dated: 11/01/2021

Issues: Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not?

Crux:- The earlier ruling of this authority is upheld that the services in question are not Export of Service but "Intermediary Services and attract IGST.

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Order dated: 16/12/2020

Issues: Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not?

Crux:- The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient.

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Order dated: 16/12/2020

Issues: Whether the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (˜NMETR) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (˜MMCDMFR) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Crux:-  The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the RCM in the hands of the applicant, i.e., service recipient.

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Order dated: 16/12/2020

Issues: Whether the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (NMETR) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (MMCDMFR) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Crux:-  The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the RCM in the hands of the applicant, i.e., service recipient.

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Order dated: 16/12/2020

Issues: Whether the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (NMETR) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (MMCDMFR) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Crux:-  The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the RCM in the hands of the applicant, i.e., service recipient.

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Order dated: 16/12/2020

Issues: Whether the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (NMETR) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (`MMCDMFR) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Crux:-  The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the RCM in the hands of the applicant, i.e., service recipient.

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Order dated: 16/12/2020

Issues: Whether the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (˜NMETR) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (MMCDMFR) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the RCM in the hands of the applicant service recipient?

Crux:-  The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the RCM in the hands of the applicant, i.e., service recipient.

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Order dated: 15/12/2020

Issues: 1.Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate) dated 28-06-2017 as amended?

2.Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of serial number 66 of Notification No. 12/2017-CGST (Rate) dated 28-06-2017 as amended?

3.Whether scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of serial number 66 of Notification No. 12/2017-CGST (Rate) dated 28-06-2017 as amended?

Crux:-  1. Yes, Printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards can be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017 as amended.

2. Yes, Printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination can be treated as exempted supply of service by virtue of in terms of serial number 66 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017 as amended.

3.Yes, Scanning and processing of results of examinations can be treated as exempted supply of service by virtue of in terms of serial number 66 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017 as amended.

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Order dated: 13/05/2020

Issues: a) Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the applicant under the contract qualify as composite supply.

b) If yes, then whether the supplies made under the contract merits classification under entry 9986 (ii) - Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12% / 18% as the case may be.

c) If the answer to question (a) is no, then whether such supply of mud chemicals and additives on consumption basis at Oil India s location in India provided under the contract qualify for confessional GST rate of 5% against an Essentiality Certificate (EC) under Notification no. 50/2017-Customs dated 30 June 2017.

Crux:-  (a) No, the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the applicant does not qualify as composite supply.

(b) Question (b) is not applicable as the reply of question (a) is negative.

(c) The benefits under referred Customs Notification is available to supply of such goods at the time of their importation subject to fulfillment of description, tariff item, lists and conditions specified therein and subject to the satisfaction of the proper officer.

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Order dated: 13/05/2020

Issues: 1. Whether reimbursement received towards LIH equipment can be considered as a supply as per section 7 of the CGST Act, 2017 and hence, liable to GST?
2. If reimbursement received towards LIH equipment can be considered as supply and liable to GST, what would be the classification and the rate of GST applicable on such supply?

Crux:- 1. Yes, the reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST

2. The reimbursement received towards LIH equipment is classifiable as Supply of Goods in terms of Section 7 of the CGST Act, 2017. Depending upon the nature of actual goods involved in the subject activity, their classification is as per HSN notified for the goods and the Classification Rules made in this regard. Accordingly, the provisions relating to chargeability and levy of GST under the CGST Act and the Rules made there under as applicable to the supply of goods will apply.

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Order dated: 13/05/2020

Issues: Whether the ‘Project Management Consultancy’ services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in serial no. 3 of Notification no.12/2017-CT (Rate) dated 28.06.2017 and accordingly eligible for exemption from CGST and serial no. 3 of G.O.Ms.No.588 - (Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax.

Crux:- Yes, the Project Management Consultancy services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as Pure Services as referred in serial no. 3 of Notification no.12/2017-CT (Rate) dated 28.06.2017 and accordingly eligible for exemption from CGST and serial no. 3 mentioned in G.O.Ms.No.588 -(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax.

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Order dated: 05/05/2020

Issues: 1. Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/department, for different purposes like, transportation of passengers, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide serial no. 15 of Notification no.12/2017-CT (Rate) dated 28.06.2017;

2. Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM GSTR-9C as per proviso to Section 35(5) of the GST Act, 2017.

Crux:- 1. The applicant is rendering rental services and thus fits under serial no.10 of Notification no.11/2017-CT (Rate) dated 28.06.2017. The rate of tax on the rental services where the cost of fuel is included in the consideration charged from the service recipient is 5% / 12%subject to satisfying the conditions as prescribed under Notification No.11/2017-CT (Rate) dated 28.06.2017. In case, the said conditions are not satisfied, the rate of GST is 18% (9% CGST+9% SGST) and the applicant being the provider of rental service has to pay the said tax;
 
2. This question is not answered as this question doesn't fall under the scope of advance ruling given under section 97(2)

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Order dated: 05/05/2020

Issues: Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017?

Crux:-The HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant.

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Order dated: 05/05/2020

Issues: whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per serial no.13 of the Notification no.9/2017-IT (Rate) Dated 28-6-2017.

Crux:-1) The classification of service provided by applicant, is covered under SAC 997212 and hence under entry no.16 of Notification no.8/2017-IT (Rate), Dated 28-6-2017, liable to IGST @ 18%.

2) The entry no.13 of Notification no.9/2017-IT (Rate) Dated 28-6-2017 - “services by way of renting of residential dwelling for use as residence” is not applicable to the present case on hand.

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Order dated: 05/05/2020

Issues: whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under entry no.64 of exemptions list of GST Act, 2017 or under Educational Institution defined under Notification no.12/2017-CT (Rate) dated 28.06.2017?

Crux:-  The services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) are only exempted under Entry at serial No.66 (a) of Notification No.12/2017-CT (Rate) dated 28.06.2017.

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Order dated: 05/05/2020

Issues: 1. Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST?
2. If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply?
                    
Crux:- 1. Yes, the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST
2. It is classified under serial no.15 of Heading 9971 Financial and related services, GST @12% as per Notification no.8/2017-Integrated Tax (Rate) dated, the 28th June, 2017 as amended from time to time.

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Order dated: 05/05/2020

Issues:1. Classification of the services provided by the applicant.
2. Whether services provided by the applicant are exempted under serial no.3 of Notification no. 12/2017-CT(Rate) dated 28.07.2017 as amended?
3. Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a Governmental Authority as per the definition of Notification no.12/2017-CT (Rate) dt:28.06.2017.
4. Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the application?
                    
Crux:- 1. The services of the applicant fall under serial no.32 of Heading 9994 of Notification no: 11/2017-Central Tax (Rate) dt. 28.06.2017.
2. Yes, the service recipient i.e., M/s. Tirupati Smart City Corporation is a Governmental Authority� as per the definition of Notification No: 12/2017 Central Tax (Rate) dt: 28.06.2017.
3. Yes, services provided by the applicant is exempted under serial no.3 of Notification no. 12/2017 dated 28.07.2017 as amended.
4. This question does not arise as the services are exempted.

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Order dated: 05/03/2020

Issues: (a) Whether the services of supply of service of education as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective statutory authorities/ government are exempted under Notification No.12/2017-CT (Rate) dated 28.06.2017 (entry No.66(a)), as amended?

(b) Whether the charges collected for providing accommodation to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dated 28.06.2017 (entry no.14), as amended read with Circular No.32/06/2018-GST dt. 12.2.2018 since the amount charged from the students by the hostel run by the applicant is less than Rs.1000/- per day?

(c) Whether the charges collected by the applicant for catering service by supplying food to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dated 28.06.2017 (entry No.66(a)), as amended?

                    
Crux:- (a) The applicant is not eligible for the exemption under entry no.66(a) of Notification no.12/2017-CT (Rate) dated 28.06.2017, as amended.
(b) The applicant is not eligible for the exemption under entry no.14 of Notification no.12/2017-CT (Rate) dated 28.06.2017.
(c) The applicant is not eligible for the exemption under entry no.66(a) of Notification no.12/2017-CT (Rate) dated 28.06.2017.

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Order dated: 25/02/2020

Issues: (a) Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, Import into India of drill bits; and Indigenous movement from the port of import to ONGCs  location.
(b) If two supplies are involved in such transaction then whether two Essentiality Certificates (EC) are required to be issued, one for import of drill bits into India under serial no. 404 of Notification No.50/2017-Customs, dated 30th June 2017; and another for indigenous movement under Notification No.3/2017-CT (Rate), dated 28.06.2017 respectively.
(c) If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification no.50/2017-Customs dated 30th June 2017 (i.e. under single EC) and no two separate ECs are required.
                    
Crux:- (a) Yes, the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, Import into India of drill bits and Indigenous movement from the port of import to ONGCs location.
(b) (i). In terms of serial no. 404 of Notification no. 50/2017-Customs dated 30 June 2017, a concessional rate of Customs duty (BCD - NIL and IGST - 5%) is prescribed for specified goods mentioned in List 33, required in connection with petroleum operations undertaken under petroleum exploration license or mining leases granted by the Government to ONGC and the benefit of confessional rate of Customs duty (i.e. BCD - NIL, IGST - 5%) is available subject to fulfillment of conditions listed in serial no. 48 of the Customs Notification including the producing to the jurisdictional Deputy commissioner of Customs or Assistant commissioner of Customs, a certificate from a duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India to the effect as specified therein the Notification

(b) (ii): The entitlement or eligibility or applicability of exemption from central tax under Notification No.03/2017-CT (Rate) dated 28.06.2017 to the supply of goods (drill bits) to the delivery stations of ONGC is only upon fulfillment of conditions specified in the said Notification - including the one of:
producing to the Deputy Commissioner of Central Tax or the Assistant Commissioner of Central Tax or the Deputy Commissioner of State Tax or the Assistant Commissioner of State Tax, as the case may be, (having jurisdiction over the supplier of goods, at the time of outward supply of goods), a certificate from a duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India to the effect as specified therein the Notification

(c) Not applicable as its already replied in Answer b.

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Order dated: 24/02/2020

Issues: Rate of IGST on vessel charter hire charges of Tug Jupiter let out on rent to RIL by the applicant?                           

Crux:- It is classifiable under serial no.10 of Heading 9966, vide Notification no. 1/2018-IT (Rate) dated 25.01.2018 read with Notification No.8/2017-IT (Rate) dated 28.06.2017 as amended from time to time attracting tax rate of 5%, subject to fulfilling of the conditions attached to it.

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Order dated: 24/02/2020

Issues: Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.
                      
Crux:- The services in question are not Export of Service but Intermediary Services for the reasons explained above and attract IGST.

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Order dated: 24/02/2020

Issues: 1. Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?
2. Whether the transaction would cover serial no.2 of the Notification no.12/2017-CT (Rate) dated 28.06.2017?
3. Can applicant file GST ITC-02 return and transfer unutilized ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?                      
Crux:- 1. The transaction would amount to supply of services.
2. Yes, the transaction would cover serial no.2 of the Notification no.12/2017-CT (Rate) dated 28.06.2017.
3. Yes, the applicant can file GST ITC-02 return and transfer unutilized ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit.

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Order dated: 24/02/2020

Issues: 1. Tax liability on the medicines supplied to in-patients through pharmacy.
2. Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.
                    
Crux:- 1.The supply of medicines supplied to in-patients through pharmacy are not liable to tax, being a part of the composite supply of health care services under serial no. 74 Heading 9993 vide Notification no.12/2017-CT (Rate), dated 28.06.2017 which are nil rated.
2.There will be no tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.

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Order dated: 17/02/2020

Issues: 1. Whether the work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax?
2. If the work falls under 18% rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency?
3. If the work falls under 12% rate of Tax, then can applicant claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%)

                      
Crux:- 1. The activities of the transaction referred by the applicant are classifiable under SAC Heading No. 9954 under construction services, which fall under entry no (ii) of serial No.3 of Notification No.11/2017-CT (Rate) dated 28.06.2017 and the applicable rate of tax is 18% (9% Central Tax + 9% State Tax).
2. This question is not answered as it is not covered under purview of Section 97(2) of CGST Act, 2017.
3. This question is not answered as it is not covered under purview of Section 97(2) of CGST Act, 2017.

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Order dated: 17/01/2020

Issues: 1. Whether the applicant qualifies as a Governmental Authority under the Act and whether the services availed by it are exempt from the GST by virtue of entry 3 in Notification no.12/2017-CT (Rate), dated 28.06.2017.
2. Whether the applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes.
                     
Crux:- 1. The applicant does not qualify for Governmental Authority under the Act and hence services procured by it are not exempt but taxable.
2. The services procured by the applicant fall under serial no. 25, Heading 9987 Maintenance repair and installation (except construction) services attracting tax rate of 18% (CGST 9% + SGST 9%) under Notification no.11/2017-CT (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 24/12/2019

Issues: (a) What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
(b) What will be the rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
(c) What will be the rate of tax if the applicant segregates the tobacco into grades depending upon their size, colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
(d) What will be the rate of tax if the tobacco leaves are butted and sold to other dealers?
(e) What is the rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them?
(f) What will be the rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
(g) What will be the rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others?
                   
Crux:- (a) The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the Notification no.4/2017-CT (Rate) under 'Reverse charge'.
(b) 5% (2.5% SGST+2.5%CGST) as per Sl.No.109 of Schedule I Notification No.1/2017-CT (Rate) dated 28.06.2017.
(c) 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of Schedule I Notification No.1/2017-CT (Rate) dated 28.06.2017.
(d) 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of Schedule I Notification No.1/2017-CT (Rate) dated 28.06.2017.
(e) 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of Schedule I Notification No.1/2017-CT (Rate) dated 28.06.2017.
(f) 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017-CT (Rate) dated 28.06.2017.
(g)28% (14% SGST+14% CGST) as per S1.No.13 of Schedule IV Notification No.1/2017-CT (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 12/12/2019

Issues: 1. Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of Works Contracts� specifically in execution of Road work contracts to Government Engineering Departments.
2. If not, on which type of goods/ services the ITC is not eligible.

Crux:- The applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of Works Contracts�. Input Tax Credit restriction under Section 17(5)(c) and 17(5)(d) will not apply to the applicant as his output is works contracts service.

Order

Summary

Order dated: 10/12/2019

Issues: Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or Not.
                  
Crux:- The Tamarind Seed is classified under Schedule - I as per serial no. 70 of Chapter / Heading/ Sub- Heading/ Tariff Item of 1207 as per the table of Notification no 1/2017-CT (Rate), dated: 28th June 2017 and the applicable rate of tax is 5% (2.5% under Central tax and 2.5% State tax).

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Summary
 

Order dated: 10/12/2019

Issues: 1. Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.
2. What is the classification of such trade advertisement material if the transaction is a supply of goods?
                    
Crux:- 1. The supply of printed trade advertisement material is classified under Goods only as per Section 7 of CGST Act, 2017 read with Schedule-II serial no.1 (a) of CGST Act, 2017.
2. It is classifiable vide Notification no.1/2017-CT (Rate) dated 28.06.2017 under serial no. 132 Chapter /Heading/ Sub-Heading/Tariff item 4911 and attracts tax rate of 12% (CGST 6% + SGST 6%).

Order

Summary
 

Order dated: 10/12/2019

Issues: whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not?
                   
Crux:- The Tamarind Seed is classified under Schedule - I as per serial no.70 of Chapter / Heading/ Sub - Heading/ Tariff Item of 1207 as per the Notification no 1/2017-CT (Rate), Dated: 28th June 2017 and the applicable rate of tax is 5% (2.5% under Central tax and 2.5% State tax).

Order

Summary
 

Order dated: 09/12/2019

Issues: 1. Whether supply of print on flex is classifiable as supply of goods or service?
2. If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification No.1/2017-CT (Rate)?
3. If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no.132 of Schedule II of Notification No.1/2017-CT (Rate)?
                   
Crux:- 1. The supply of print on flex is classified under goods only as per section 7 of CGST Act, 2017 read with schedule II serial no.1 (a) of CGST Act, 2017
2. It is classifiable vide Notification no 1/2017-CT (Rate), dated: 28th June 2017 under serial no.132 Chapter /Heading/ Sub-Heading/ Tariff item 4911 and attracts tax rate of 12% (CGST 6% + SGST 6%).
3. Supply of print on flex used for non-commercial purpose does not change the classification per se and attracts same rate of tax as mentioned above.

Order

Summary
 

Order dated: 25/11/2019

Issues: 1. Applicability of GST Rate for construction of Millennium tower for information technology and communication department, Government of Andhra Pradesh and through APIIC.
2. If GST should be payable @12%, whether a claim for refund be submitted in RFD-01.
                     
Crux:- As the purpose of the construction / building is meant for accommodating Small and Medium Enterprises (SMEs) and Startups, which are not other than for commerce, industry, or any other business or profession, the concessional rate of 12% under Notification No.24/2017-CT (Rate) dated 21.09.2017 read with Notification No.31/2017-CT (Rate), Dated 13.10.2017 is not available to the applicant.

The activities under the agreement referred by the applicant are classifiable under SAC heading No. 9954 under construction services, which fall under entry no (ii) of serial No.3 of Notification No.11/2017-CT (Rate) dated 28.06.2017 and the applicable rate of tax is 18% (9% Central Tax Plus 9% State Tax).

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Summary
 

Order dated: 31/10/2019

Issues: 1. Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not?
2. What is the applicable rate of GST on work agreement entered into with the APSPDCL & APEPDCL?

Crux:- The applicant is not entitled for the benefit of concessional rate of GST @12% (6% under Central tax and 6% State tax) in terms of Notification no.24/2017-CT (Rate) dated 21.09.2017 read with Notification no-31/2017-CT (Rate), Dated 13.10.2017.

The applicable rate of tax is 18% (9% under Central tax and 9% State tax) for the services referred by the applicant as per entry no. (ii) of serial no.3 of Notification no.11/2017-CT (Rate) dated 28.06.2017.

The value of materials recovered on cost recovery basis by the Contractees from the bills issued by the applicant is includible in the taxable value of supply in terms of Section 15(2)(b) of the CGST Act, 2017.

Order

Summary

Order dated: 16/07/2019

Issues: 1. Whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not.
2. If so, What is the GST- payable on the royalty/dead rent.

Crux:- 1. 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) and sub heading 997337 of notification number 11/2017-CT (Rate) dated 28.06.2017. The applicant is liable to discharge tax liability under reverse charge mechanism vide Notification no.13/2017-CT (Rate), dated 28.06.2017.

2. The activity undertaken by the applicant falls at item (viii) of serial no. 17 of notification no.11/2017, which was further amended vide Notification No. 27/2018-Central Tax (Rate) dt:31-12-2018 and attracts 18% GST (9% CGST+ 9% SGST) w.e.f. 01.01.2019.

Order

Summary
 

Order dated: 15/07/2019

Issues: Clarification regarding the HSN code, and Rate of duty on their outward supply of “Flavoured milk”.

Crux:- The HSN code for flavoured milk is 2202 9930 and the GST rate is 12% ( 6% CGST and 6% SGST) under entry no. 50 of Schedule II of Notification No. 1/2017 – Central (Rate) dated 28.06-2017 as amended.

Order

Summary
 

Order dated: 15/07/2019

Issues: Clarification regarding the HSN code, and Rate of duty on their outward supply of “Flavoured milk”.

Crux:- The HSN code for flavoured milk is 2202 9930 and the GST rate is 12% ( 6% CGST and 6% SGST) under entry no. 50 of Schedule II of Notification No. 1/2017 – Central (Rate) dated 28.06-2017 as amended.

Order

Summary
 

Order dated: 09/07/2019

Issues: Whether the GST is applicable on Extraction of Timber/ Bamboo in natural Forests, Transportation of Timber/ Bamboo from natural Forests to the Govt.Depots, Maintenance of Govt. Depots like classification/ grading of timber and bamboo and wages to Mastris for supervision? If applicable what percentage and under what item/ HSN code of GST Act?"

Crux:- The transactions made by the applicant fall under entry 35 of the Heading 9997(SAC Code) of the notification no 11/2017, dt: 28-06-2017 and taxable at the rate of 9% CGST + 9% SGST.

Order

Summary
 

M/s Southern Power Distribution Company of AP Ltd.  v/s Sri.D. Ramesh, Additional commissioner...Member (state Tax), Sri.S. Narasimha Reddy, Additional Commissioner ...Member (Central tax)

Order dated: 08/07/2019

Issues:- 1.Whether the supply of services such as connection, reconnection, supervision of the works, erection of poles, substations, transmission lines etc', and supply of meters etc'' to the consumers for the purpose and during the course of supply of electricity to them are naturally bundled and thus form part of the composite supply of principal activity of supply of electrical energy?
2. Whether the supply of services such as connection, reconnection, supervision of the works, erection of poles, substations, transmission lines etc" and  supply of meters etc'' to the consumers for the purpose and during the course of supply of electricity to them can be treated as part of principal supply of transmission or distribution of electricity which is exempted?
3. Whether the supplies made to the consumers through contractors and third parties for the purpose of transmission or distribution of electricity or sale of electrical energy are also exempted?
4. If the answer to the above questions is .No,, whether the works executed under Deendayal Upadhyay Gram Jyoti Yojna for Rural Erectrification ('DUGJY,), Integrated power Development Scheme ('IPDS') and restructured accelerated power development and reforms program supplies made through contractors are liable to 12% GST since they are executed under grants provided by central government and no commercial activity is involved with regards these works?
5. If the answer to the above questions at (1), (2) and (3) is 'NO', whether the execution of the Agricultural Demand Side Management Scheme (AGL) works are liable to 12% GST since they are executed for the purpose of non-commercial?
6. Whether the supply of services and goods made by the applicant through contractors by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturist for agricultural purpose are exempted vide Notification no.74/2018- Central Tax (Rate) dated 26.07.2018?

Crux:- 1,2,3 "Transmission or distribution of electricity by an electricity transmission or distribution utility" is only exempted vide entry no. 25 of the Notification no. 12/2017- centrat Tax (Rate) New Delhi, dated 28th June , 2017. Any service, other than transmission or distribution of electricity, rendered by the applicant is not covered in the said entry for claiming exemption. Services rendered apart from transmission or distribution of electricity are taxable.

4,5 The activities referred by the applicant are not covered under Notification no.24/20l7-central Tax (Rate), for concessional rate of 12% GST rate and the applicable rate of tax 18% (9% under Central tax and 9% State tax).

6. The applicant is only entitled for the benefit of NIL rate of GST under serial no. 10A of Notification no. 12/2017-central Tax (Rate), dated 28.06. 2017, amended by notification no. 14/2018-Central Tax (Rate), for the stated works and not the contractors providing services to the applicant.

Order

Summary

Order dated: 08/07/2019

Issues:- 1) Does he bound to pay GST on the actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission?

2) What is the rate of tax payable?

Crux:- As per the lorry receipts issued by the applicant, he is rendering Goods Transport Agency services and his tax liability unless exempted under the notification no. 12/2017 CT (Rate) dated 28.06.2017, is payable by the recipient/s of the service under reverse charge mechanism (RCM) prescribed under notification no. 13/2017-CT (Rate) dated 28.06.2017. The rate of tax on the GTA services is 5% subject to satisfying the conditions as prescribed under notification no. 11/2017 – CT (Rate) dated 28.06.2017. In case, the said conditions are not satisfied, the rate of GST is 12% ( 6% CGST +6% SGST) and the applicant being the provider of Goods Transport Agency service has to pay the said tax.
In the case of supporting services in transport other than those mentioned in no. 11 (i) (Heading 9967) & in sl.no. 9 (i) to 9 (vi) of notification no.11/2017 CT (Rate) dated 28.06.2017 would attract GST @ 18% (9% CGST + 9% SGST) and GST rate is 18% (9% CGST + 9% SGST).

Order

Summary
 

Order dated: 27/05/2019

Issues:-1. Whether the activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply? If yes, whether the said supply can be classified under SI. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dt.28.06.2017 and GST shall be paid at the rate of 5%
2. If not, whether GST can be paid on value relating to supply of solar modules alone at 5 % as per SI. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dated. 28.06.2017

Crux:-The activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply, which is a composite supply of works contract as defined at Section 2 of CGST Act ‘2017 and is treated as supply of service in terms of serial no.6, Schedule II of CGST Act ‘2017 . Hence, the said supply cannot be classified under SI. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dt.28.06.2017 and GST at the rate of 5% is not applicable.
Instead it is classified under heading 9954, entry no. (ii) of S. No. 3 of the table of notification no. 11/2017 – Central Tax (Rate), Dated – 28th June 2017 as amended from time to time and the applicable rate of tax is 18% (9% under Central tax and 9% State tax).

Order

Summary
 

Notification No. 01/2017 Central  Tax (Rate)

Order dated: 29/04/2019

Issues:-1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’

2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

4.  The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

5.  The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.

6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.

7.  The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 04/2017 Central  Tax (Rate)

Order dated: 26/04/2019

Issues:- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?
8. What is the applicable rate of tax if the applicant gets the service of bundling of tobacco leaves by the service providers and then the bundled leaves are sold to others?
9. What is the applicable rate of tax if the applicant gets the service of stripping of tobacco leaves by the service providers without getting them threshed and sold such stripped tobacco leaves to others?

Crux:-  1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’.
2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
4.  The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
5.  The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
7.  The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
8. The applicable rate of tax if the applicant gets the service of bundling of tobacco leaves by the service providers and then the bundled leaves are sold to others is 5% (2.5%, SGST + 2.5% CGST) as per SI.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
9. The applicable rate of tax if the applicant gets the service of stripping of tobacco leaves by the service providers without getting them threshed and sold such stripped tobacco leaves to others is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 01/2017 Central  Tax (Rate)

Order dated: 03/04/2019

Issues:- Applicable rate of tax under GST for construction of office building at Vijayawada for Andhra Pradesh State Financial Corporation?

Crux:- The activity of the applicant under the said agreement with M/S APSFC is a Composite Supply of Works Contract as defined in Section 2(119) of CGST Act,2017.
M/S APSFC is a Government Entity within the meaning of para 4 of clause (x) of Notification No. 11/2017 – CT (Rate) dated 28.06.2017 as amended by Notification No.31/2017 – CT (Rate) dated 13.10.2017.
As the use of the construction / building is for office purpose of M/S APSFC to conduct their activities which are not other than for commerce, industry, or any other business or profession, the concessional rate of 12% under Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No. 31/2017 – Central Tax (Rate) dated 13.10.2017 is not available to the applicant.
The activities under the agreement referred by the applicant are classifiable under SAC heading No. 9954 under construction services, they fall under entry no (ii) of serial No. 3 of notification no. 11/2017 Central Tax (Rate) dated 28.06.2017 and the applicable rate of tax is 18% (9% Central Tax Plus 9% State Tax).

Order

Summary
 

Notification No. 11/2017 Central  Tax (Rate)

Order dated: 26/03/2019

Issues:1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:-1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’
2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
4.  The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
5.  The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl. No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
7.The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 26/03/2019

Issues:- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:-1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’

2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

4. The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

5. The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

7.  the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 26/03/2019

Issues: 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’

2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

4. The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

5. The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

7. the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 04/2017 Central  Tax (Rate)

Order dated: 26/03/2019

Issues: 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’

2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

4.  The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

5.  The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.

6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.

7.  The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 26/03/2019

Issues: 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’
2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
4.  The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
5.  The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
7.  The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 26/03/2019

Issues: 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’

2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

4. The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

5. The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

7.  the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 26/03/2019

Issues:- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:-1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’
2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
4. The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
5. The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl. No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
7. The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 04/2017 Central  Tax (Rate)

Order dated: 11/03/2019

Issues:- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’
2. The applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
3. The applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
4.  The applicable rate of tax if the tobacco leaves are butted and sold to other dealers is 5% (2.5% SGST + 2.5%CGST) as per Sl.No. 109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
5.  The applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed is 5% (2.5% SGST + 2.5%CGST) as per Sl.No.109 of schedule I Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
6. The applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried is 28% (14% SGST +14% CGST) as per Sl. No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
7.  The applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others is 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Order dated: 14/02/2019

Issues: 1. Whether ocean freight is leviable to GST as a supply of service or not?
2. Whether the said transaction does qualify as import of service or not?
3. Whether their transaction will qualify as inter-state supply or not?
4.Whether the applicant can be deemed as the recipient of the service or the person liable to pay tax or not?
5. Whether the applicant is liable to pay tax under reverse charge mechanism or not?
6. Levy of IGST on ocean freight as a service, while levying Customs duties by including fright charges also in the value of imported goods, amounts to double taxation or not?
7. Exclusion of value of subsidy and levy of IGST on ocean freight are leading to accumulation of credit or not? and is it not against the spirit of GST law which is intended for eliminating the cascading effect ?

Crux:-1. As transportation of goods in a vessel from a non-taxable territory to taxable territory amounts to import of service, thus ocean freight is leviable to IGST as an inter state supply of services.
2. The transportation of goods in a vessel from a non-taxable territory to taxable territory amounts to import of service.
3. As per section 7 of IGST Act, it will be treated as inter state supply of service.
4. The applicant is the recipient of both goods and services as per secton 2(93).
5. Applicant, being the importer, are liable to pay IGST under reverse charge mechanism prescribed vide Notification No. 10/2017 -Integrated tax (Rate) by following the valuation as per Notification No.8/2017-Integrated Tax (Rate), dated 28-6-2017, irrespective of valuation adopted for the import of goods i.e. FOB or CIF.
6. & 7. The issues raised on double taxation, subsidies and cascading effect leading to accumulation of credit fall beyond the purview of Section 97 of CGST / APGST Act,2017.

Order

Summary
 

Section 97 of CGST

Order dated: 14/02/2019

Issues:1.The liability of tax to be collected on Aluminium ladders which is generally used for Domestic / House -hold purpose. Made of aluminum metal and corners are concealed with plastic caps. Applicant selling this product under HSN: 7615 @GST 12%.
2.  The liability of tax to be collected on Aluminium industrial ladders – Aluminium is majorly used with other Metals (S.S & M.S) used for tools and additional support. Applicant selling this Product under HSN:7616 @GST 18%.

Crux:-  Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, “Other articles of Aluminium” and accordingly attract Tax rate of 18% (9% CGST+9% SGST).

Order

Summary
 

Order dated: 14/02/2019

Issues:-1) Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering Department.
2) If not, on which type of goods and services the ITC is not eligible.

Crux:-The Applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts’. Input Tax Credit restriction under section 17(5)(c) and 17(5)(d) will not apply to the applicant as his output is works contracts service.

Order

Summary
 

Order dated: 30/01/2019

Issues:1) As APSPDCL, being a registered dealer under GST alone is eligible for exemption, as per the description in the G.O. that “Services supplied by Electricity Distribution Utilities.
2) Whether the benefit of exemption is also applicable to the Applicant being the contractor executing works to APSPDCL.
3) GST now paying is on composite supply of material and service under Service code of 995423. Whether the G.O. extends the exemption both for supply of material as well as service or limited only to service.
4) Whether the applicant is entitled to claim ITC on inward supplies of material and services for use in the execution of works to APSPDCL, if the applicant is entitled for exemption from payment of GST on execution of works to APSPDCL, in view of the above notification.
5) If the ITC is Eligible, what is the process to get the refund of particular ITC

Crux:- 1. APSPDCL is eligible for exemption under SI.No. 10A of Notification no. 12/2017-Central Tax (Rate), as it is engaged in Electricity Distribution System  & hence no GST would be charged on the services provided by it.

2. The benefit of Exemption under SI.No. 10A of Notification no. 12/2017-Central Tax (Rate),  would not be given to the Applicant as it is the clearly stated that the services supplied by Electricity Distribution Utilities attract nil rate of tax & the entry in the said notification do not prescribe any nil rate for the services supplied to the Electricity Distribution Utilities.

3. Since the works undertaken by the Applicant here are classifiable under Works Contract Service, segregation or vivisection will not arise.
However, as the said exemption is not applicable to the said works contract remaining questions on entitlement of ITC on the inward supplies, and refund of ITC have lost their relevance.

Order

Summary
 

Order dated: 30/01/2019

Issues:- 1. a) Whether in the terms and conditions of the following contracts that the applicant entered into, the contractees therein the ‘supply of service’ involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22-08-2017, Notification No. 24 dated:21-09-2017, Notification No.31 dated:13-10-2017 and , Notification No.32 dated:13-10-2017
b) What would be the norms to decide a contractee is Government / Government Agency / Entity.
Contracts Descriptions being done to Andhra Pradesh Power Distribution Corporations (DISCOMS)
i) HVDS-High Voltage Distribution Systems
ii) SCADA-Supervisory Control and Data Acquisition
2. When the contractee gets funds/grants from Central or State Government for given work, can it be called as work being done to a Government / Government agency/Entity? In this situation can the work be called as non-commercial?
3. Whether all these contractees shall basically be Government / Government Agencies/ Entities or is there any possibility in a particular work it can be said that a contractee is of this kind?
4. In respect of HVDS to Agriculture Sections, the State Government reimburses the money for agriculture service i.e. reimbursement to APSPDCL (Electricity consumption). In this situation, whether the supply by the applicant would amounts to a supply to Government /Government Agency/Entity?
5. Whether APSPDCL and APEPDCL falls under the definition of Government Authority/Government Entity as defined in Notification No 31/13.10.2017 central Tax (Rate) and other connected Notifications?
6. What is the applicable rate of tax on the works executed to APSPDCL and APEPDCL mentioned in above?

Crux:-1.  Whether a particular person is a Governmental authority or a Governmental Entity is to be decided in terms of the definition given in the Notification no.31/2017 CT (Rate) by applying the facts of each case. So  here supply of service to APEPDCL is a supply to Government Entity as per definition given in Notification no.31/2017.

2. Neither the contractee nor the stated works executed are “non-commercial” in the facts and circumstances and the said stated works are taxable under GST.

3 & 4. Whether a particular person is a Governmental authority or a Governmental Entity is to be decided in terms of the definition given in the Notification no.31/2017 CT (Rate) by applying the facts of each case.

5. Yes, as per definition given in the Notification No.31/2017 CT Rate ,APSPDCL and APEPDCL falls under the definition of Government Authority/Government Entity.
           
6. The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% under Central tax and 6% State tax) for the stated works executed, in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No.31/2017- Central Tax (Rate) dated 13.10.2017 or any other concessional rate. The applicable rate of tax is 18% (9% under Central tax and 9% state tax) for the services referred by the Applicant.

Order

Summary
 

Notification No. 24/2017 State Tax (Rate)

Order dated: 30/01/2019

Issues:- 1. Whether APSPDCL is a Government authority/ Government Entity or not?
2. What is the applicable rate of GST on work agreement entered into with the APSPDCL which is mentioned in the Annexure II?
Broad Scope of work: “System improvement project for erection of 2 Nos.33/11 KV Indoor Sub-Stations and their connected lines at Nellore Town on semi turnkey basis under IPDS.
3. Under which Notification the work would fall, for discharging the GST liability?
4. Whether the value of materials recovered from  RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ?

Crux:-1. APSPDCL is a Government Company and the Government of Andhra Pradesh is having full control over the APSPDCL and thus covered under the definition of Government Entity.
2. & 3. The Applicant is not entitled for the benefit of concessional rate of GST @12% (6% under Central tax and 6% State tax) in terms of Notification No. 24/2017-Central Tax (Rate) dated :21.09.2017 read with Notification No.31/2017-Central Tax (Rate) dated: 13.10.2017.
The applicable rate of tax is 18% (9% under Central tax and 9% State tax) for the services referred by the Applicant as per entry no. (ii) of S.No.3 of the table of Notification No. 11/2017 – Central Tax (Rate), Dated: 28th June 2017.
4. As per Notification No.13/2017 Central Tax Rate, Reverse Charge is not applicable to the goods issued by a Contractee. However the value of materials recovered on cost recovery basis by the Contractee from the R.A. bills issued by the applicant is includible in the taxable value of supply in terms of Section 15(2)(b) of the CGST Act, 2017.

Order

Summary
 

Notification No. 11/2017 State Tax (Rate)

Notification No. 13/2017 State Tax (Rate)

Order dated: 11/01/2019

Issues:- 1) Whether “Liquidated Damages” and other penalties like milestone penalties levied on suppliers/ contractors in the nature of making good the damages for any delays in supply of service or goods in the following cases are exigible to GST or not?
a) Supply and maintenance contracts
b) Project construction contracts

2) If GST is applicable, the following may kindly be clarified
a) Whether the GST on Liquidated Damages, and other penalties is covered under Schedule II entry No. 5(2)(e) vide HSN code 9997 – Other services, for which the rate at 18% is relevant or any other entry is applicable?
b) Liquidated damages are determined and imposed upon the contractor after in-depth study. In such case, what would be the time of supply? Will it be the period in which delay has occurred or it is the time when decision is taken or at the time when accounting entry for recovery is passed?
c) When some part of the delay in supply has occurred before the implementation of the GST and some part of delay in supply has occurred after GST came into force, whether GST will be applicable to the Liquidated damages imposed for entire period of delay or it would be applicable only to the period falling after introduction of GST?

Crux:-1) In terms of the contract agreement, GST would be applicable on the Liquidated Damages.
2) a) Schedule entry No.35 of the Notification No.11/2017 -Central/State Tax (Rate) [as amended from time to time] for taxable services would cover the impugned levy of liquidated damages.
b) The clauses reveal that the levy of liquidated damages is , not when the delay is occurring but the liability of payment of these liquidated damages by the contractor will be established once the delay in successful execution of work is established on the part of the Contractor. This would define the time of supply.
c) Sub-section (1) of section 13 of the GST Act provides that the liability to pay tax on services shall arise at the time of supply. In view thereof, the agreement clauses would have to be referred to. Since no precise facts are before us, the section 14 of the GST Act would have to be referred to by the applicant.

Order

Summary
 

Notification No. 11/2017 State Tax (Rate)

Order dated: 19/12/2018

Issues:1. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.20/2017 Central Tax (Rate) Dated.22-08-2017 and No.24/2017-Central Tax (Rate) dated 21.09.2017?”
2. "Whether the Works Contract services provided to Eastern Power Distribution Company of Andhra Pradesh Limited falls under the category of services provided to Government or a Government Authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, with respect to certain specified works contract services as notified in the notification no. 20/2017-Central Tax (Rate) dated 22nd August 2017.

Crux:-1. The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% under Central tax and 6% State tax) in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No.31/2017-Central Tax (Rate) dated 13.10.2017.

2. As EPDCL is a Government Company, the Works Contract services provided by Applicant to EPDC of Andhra Pradesh Limited falls under the category of services provided to Government or a Government Authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, with respect to certain specified works contract services. The applicable rate of tax is 18% ( 9% under Central tax and 9% State tax).

Order

Summary
 

Order dated: 10/10/2018

Issues:- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

2. If the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading what will be the applicable rate of tax?

3. If the applicant segregates the tobacco into grades depending upon their size ( width), colour/shade, length, texture of the lear etc., and sells such graded tobacco leaf what is the applicable rate of tax?

4. If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?

5. If the applicant gets the tobacco leaves re dried without getting them threshed what is the applicable rate or tax?

6. If the applicant gets the tobacco threshed and re dried on job work basis at GLT plants and then sells such threshed and re dried tobacco leaves what is the applicable rate of tax?

Crux:- 1. The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5%.

2. The GST Rate of tax for the tobacco leaves purchased from other dealers is 5% (2.5% SGST + 2.5% CGST) as per SI. No 109 of Schedule I Notification No. 1/2017 (CGST) Central tax) Rate. Dt 28.6.2017

3. The GST Rate of tax for the tobacco leaves segregated into grades of different size is 5% (2.5% SGST + 2.5% CGST) as per SI. No 109 of Schedule I Notification No. 1/2017 (CGST) Central tax) Rate. Dt 28.6.2017

4. The GST Rate of tax for the tobacco leaves butted and sold to other dealers is 5% (2.5% SGST + 2.5% CGST) as per SI. No 109 of Schedule I Notification No. 1/2017 (CGST) Central tax) Rate. Dt 28.6.2017

5. The GST Rate of tax for the tobacco leaves re dried without getting them threshed is 5% (2.5% SGST + 2.5% CGST) as per SI. No 109 of Schedule I Notification No. 1/2017 (CGST) Central tax) Rate. Dt 28.6.2017

6. The GST Rate of tax for the tobacco leaves threshed and re dried on job work basis at GLT plants is 28% (14% SGST + 14% CGST) as per SI. No 13 of Schedule IV Notification No. 1/2017 (CGST) Central tax) Rate. Dt 28.6.2017

Order

Summary
 

AR of Delhi
Shri Shailesh Kumar Singh
Summary

Order dated: 09/10/2018

Issues:-Applicable rate on agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers."

Crux:-The commodity ‘Springs & leaves for springs of iron and steel’, falls under entry number 234 of schedule Ill of notification number 01/2017 – Central tax ( Rate), dated 28.06.2017 and taxable at 9% under CGST Act’2017 and 9% under APGST Act,2017.

Order

Summary
 

Order dated: 09/10/2018

Issues:- Whether GST @ 5% is applicable on supply of pulp wood in terms of Chapter 4401?

Crux:- The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp falls under the Entry No 198 of Schedule I of Notification No 01/2017 – Central tax ( Rate ), dated : 28th June 2017, and attracts CGST @2.5% and SGST @ 2.5%

Order

Summary
 

Order dated: 09/10/2018

Issues:-  1) Whether we are eligible to take GST input on Goods which are used for installation (Foundation) of plant and machinery?

2) Whether we are eligible to take GST input services which are used for installation (Foundation) of plant and machinery?

3) Whether we are eligible to take GST input on goods which are used for protection ( by creating sheds ) for plant and machinery?

4) Whether we are eligible to take GST inputs on services which are used for protection ( by creating shed) for plant and machinery? 

Crux:- Civil structures are not to be treated as structural support for plant and machinery as per the explanation to the proviso to the Section 17(5) of CGST / APGST Act,2017. Hence, the applicant is not entitled to claim the input tax credit on the goods and services.

Order

Summary
 

Order dated: 14/09/2018

Issues:- Whether “Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods is notified vide Notification No.02/2017 of Section 6(1) of the Act, the Entry 102 falling under Chapter Heading No.2309?

Crux:- “Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods, notified vide the Entry No.102 of Notification No.02/2017, dated: 28th June 2017.

Order

Summary
 

Order dated: 14/09/2018

Issues:- Whether the Air-Cooled condenser to be supplied to the buyer for use in the waste-to-energy project is classifiable as ‘parts for the manufacture of waste to energy plants/ devices’ attracting 5% IGST or 2.5% CGST and 2.5% APGST?

Crux:- Air – Cooled condenser is a part of the Waste to Energy plant, which falls under the entry 234 of Schedule I of Notification 1/2017- Central Tax (Rate) dated 28.06.2017 and is liable at a rate of 5%  (2.5% CGST + 2.5% SGST or 5% IGST as the case may be)

Order

Summary
 

Order dated: 04/09/2018

Issues:-

1. Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law.

2. Whether the Tax liability arises on e-procurement Transaction Fee collected on behalf of ITE&C department.

Crux:-

1. The e-procurement Transaction Fee collected on behalf of IT E&C department is “Supply” as defined in SGST Act,2017 and CGST Act,2017.

2. The liability does not arise due to the amounts so collected is for services rendered by State Government i.e., ITE&C Department as per the entry no 6 of notification 12/2017 -Central tax (Rate), dated : 28th June 2017

Order

Summary
 

Order dated: 20/08/2018

Issues:-  1.Whether the process of providing job work service to foreign customer is taxable under GST. Is such transaction attracts GST?
2. If applicable to GST, whether they have to pay IGST or SGST+CGST?.
3.Is the job work service provided by them is exempted from service tax under Mega exemption list as per Notification No. 25/2012 dated 20.06.2012 and not chargeable to GST?

Crux:- 1. The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of services, is taxable under APGST Act 2017/CGST Act 2017, as per Entry No.26 (HSN Code 9988) Proviso (iv), and liable to tax @ 18%.
2. The place of supply for this transaction, is location of the service where actually performed i.e., business premises of the applicant, which is located in the State of Andhra Pradesh. Hence the tax liability under SGST Act/CGST Act 2017 only applies.
3. Regarding applicability of Notification No.25/2012, dated 20.06.2012, as the Service Tax Act itself subsumed under Goods & Services Tax Act 2017, the Notification referred to, is no more applicable.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Order dated: 20/08/2018

Issues:- The applicant is manufacturer of Biris and his annual business turnover is less than Rs.20 lakh.  He does  not have any inter-state outward taxable supply. He requested to clarify whether he is liable  for  registration under Sec.22 of CGST, SGST Acts 2017?

Crux:- The Registration under Sec.22 of APGST Act 2017/CGST Act 2017 is not mandatory for applicant.

Order

Summary
 

Order dated: 20/08/2018

Issues:- Whether outward supplies made to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships , c) Indian Coast guard ships, will be treated as ‘exports’?

Crux:- The outward supplies made by the applicant to
a) ocean going merchant ships which are in foreign run,
b) Indian Navy ships ,
c) Indian Coast guard ships, will be treated as ‘exports’.

Order

Summary
 

Order dated: 02/07/2018

Issues:- 1. Whether the applicant is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), read with Notification  No. 32/2017 of Central Tax (Rate)?

2. Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification?

Crux:- 1. The applicant is a Government Authority as per Notification 12/2017-CT (Rate, dated 28.06.2017) as it is 100% owned by state of A.P.
2. The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243 read with Twelfth Schedule to the constitution of India, and accordingly, falls within the purview of the exemption notification 12/2017-Central Tax (Rate).

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

AR of Madhaya Pardesh
Egis India Consulting Engineers Private Limited(Summary)

Order dated: 08/06/2018

Issues:-1. Will GST be applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than 20 Lakh?

2. In case, there is GST in the above situation, who has to pay the tax?

3. Will reverse charge provisions applicable for tobacco leaves or not?

4. Who has to pay GST when commission agent sell the tobacco leaves received from trader in an auction? Can commission agent collect GST from buyers and pay or not?

5. The Commission Agent receives tobacco from farmers and sell them within the He takes commission from farmers for his services and it is less than Rs. 20 Lakh in a year. Will the Commission Agent is liable to collect GST in this situation?

Crux:-1. As per entry No:24 Notification No:11/2017- Central Tax(Rate) dated : 28.06.2017, Commission agent dealing with agricultural produce like tobacco attracts Nil rate of duty.
2. Not Applicable with reference to the first question.
3. The reverse charge provision has not been notified yet.
4. The activity is exempted from GST
5. As the above service is exempt from tax by the entry No:24 of Notification No:11/2017 Central Tax(Rate), hence, the commission agent is not liable to collect GST.

Order

Summary

Section 23 of CGST

Order dated: 08/06/2018

Issues:- Clarification of Correct HSN Code of  “Energy-G premium oil”

Crux:- Correct HSN Code of “Energy-G premium oil” is HSN 1518 vide S.No 90 of , Schedule I of Notification 1/2017-C.T (Rate) dated 28.06.2017 and hence the rate of tax attracts 5%.

Order

Summary
 

Order dated: 08/06/2018

Issues:- Whether they can utilize or refund the ITC which is Readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?

Crux:- The vehicles purchased by the applicant do not fall under the exceptions referred in Sec.17(5) of CGST/APGST Act’2017. Hence he is not entitled for claim of ITC.

Order

Summary
 

Section 17 of CGST

Order dated: 10/05/2018

Issues:- Applicability of concessional rate as per Notification No. 45/2017 - Central Tax (Rate) dated 14.11.2017, vide S.No. 3 to the listed goods intended to be supplied as per purchase/work order to M/s SDSC (SHAR).

 Crux:- The said Notification gives concessional rate of duty to specific goods as mentioned, however the goods intended to be supplied by the applicant like Electrical accessories, Copper wires etc are not covered under Notification No. 45/2017 - Central Tax (Rate) dated 14.11.2017 and accordingly the concessional rate is not applicable.

Order

Summary
 

Notification No. 45/2017 Central Tax (Rate)

Order Dated 08/05/2018

Issues :-

1) Whether supply of solar power plant under ‘Turnkey EPC Contract’ is supply of ‘solar power generating system’ under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017?

2)  Whether supply of solar power plant under ‘Other EPC Contract’ is supply of ‘solar power generating system’ under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017?

3) Whether supply of solar power plant under ‘Supply Contract’ is supply of ‘solar power generating system’ under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by the Applicant under a separate contract?

4) Whether supply of solar power plant under ‘Supply Contract’ is supply of ‘solar power generating system’ under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by a third party contractor?

5) Whether supply of solar power plant under ‘Balance of Plant Supply Contract’ is supply of ‘solar power generating system’ under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017?

6) What would be nature of supply i.e. composite supply or mixed supply in issue 4?

7) Whether contract for assembly, erection, and commissioning of the plant undertaken by the Applicant under a separate contract would be a service contract liable to be taxed under Service heading 9954?

8) Whether the time of supply of power plant shall be determined under Section 31 (4) of the CGST Act/SGST Act read with Section 12(2) thereof?

Crux :-

1 & 2) The scope of work in respect of “Turnkey EPC Contract” and “Other EPC Contract” includes civil works, procurement of goods and erection and commissioning. Accordingly, “Turnkey EPC Contracts” and “Other EPC Contracts” are not getting covered under supply of ‘solar power generating system’ under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate) dated 29 June 2017.

3) The applicant sought a clarification on the liability of division of contract in two, one is supply of material and other one is erection, commission and there on., in this regard it is opined that, it depends upon the terms and conditions of the agreements as to whether the split of contract is an artificial and colorable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution. In case the contract is an artificial split, the Clarification for Issue 2 is applicable. In other case the rate of tax applicable for the supply of goods subject to condition of eligibility of being “device and parts ” of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017. And the supply of service attracts at the rate specified thereon in Notification No. 11/2017 -Central Tax (Rate).

4) The goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being ” device and parts” of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017.

5) The nature of transaction falls under composite transaction as both the goods and services are naturally bundled. Even though the primary commodity has been supplied by the customer, the ancillary goods for the purpose of service are to be supplied by the applicant only. The principle supply in this context is supply of service and the ancillary goods supplied are in conjuction with the services provided. Hence the rate of tax applicable in such transaction is liable at the rate as per the Entry 25 (Heading 9987) of Notification No. 1/2017-Central Tax (Rate), dated : 28m June 2017, and attracts 18% rate of tax.

6) Ruling covered under clarification in issue number 5

7) The referred contract doesn’t fall under the ambit of SAC 9954, but falls under the Entry 25 of 25 (Heading 9987) of Notification No. 11/2017 -Central Tax (Rate), dated: 28th June 2017, and attracts 18% rate of tax.

8) Yes, the time of supply of power plant shall be determined under Section 31 (4) of the CGST Act/SGST Act read with Section 12(2) thereof.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Notification No. 11/2017 Central Tax (Rate)

Section12 of CGST

Section 31 of CGST

AR of Rajasthan
RFE Solar Private Limited
(Summary)

AR of Maharashtra
Giriraj Renewables private Limited
(Summary)

AR of Maharashtra
Fermi Solar Farms private Limited
(Summary)

AR of Madhaya Pardesh
Swati Dubey
(Summary)

AR of Karnataka
M/s Giriraj Renewables Private Ltd.
(Summary)

AR of Uttrakhand
M/s Eapro Global Limited (Summary)

AR of Rajasthan
M/s Solai Redirect India LLP(Summary)

AR of Rajasthan
M/s Frizo India Private Limited
(Summary)

M/s Crux Bio Tech India (P) Ltd. v/s Sh. J.V.M. Sharma Joint Commissioner (State Tax) & Sh. Amaresh Kumar Joint commissioner (Central Tax)

Order dated 20/04/2018

Issues :- Clarification on rate of tax for grain based extra neutral alcohol?

Crux :- The application do not qualify the pre- requisitions, hence will not qualify for admission as per section 98(2) of the CGST Act 2017. The application filed by the applicant is hereby 'Rejected'

Order

Summary
 

Section 98 of CGST

Order Dated 28/03/2018

Issues:- Whether the applicant is eligible to claim the benefit of lower rate of GST i.e. 5% under Sl. No. 180 of Schedule -I of the rate schedule under Notification No. 1/2017 - Central Tax (Rate)  dated 28.06.2017 read with corrigendum dated 30.06.2017 on supply of EFAVIRANZ, EMTRICITABINE, SUNTINIB, MALATE, RALTEGRAVIR POTASIUM, LATANOPROST, which also falls under Sl. No. 40 of Schedule III.

Crux:- The applicant is eligible  to claim the benefit of lower rate of GST i.e. 5% under Sl. No. 180 of Schedule -I of the Notification No. 1/2017 - Central Tax (Rate)  dated 28.06.2017 read with corrigendum dated 30.06.2017 as the products manufactured even though are bulk drugs gets squarely covered under list 1 of Sl. No. 180. Further as per law specific entry overrides the general entry and the above commodities are covered by specific entries.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order dated 28/03/2018

Issues:-

a) Whether the storage of agriculture produce falls under SAC 998619 or 996721 or some other SAC and determination of rate of tax on storage of agricultural produce?

b) Whether the services falls under SAC 998619 and the exemption under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no. 54(e) is applicable to both farmers & traders?

c) If exemption under Notification No. 12/2017 Central Tax (Rate) is applicable exclusively for farmers, then what are the documents required to be taken by the cold storage operator for availing exemption benefit.

Crux:-

a) The Storage & Warehousing  of Agriculture Produce falls under SAC 9986 and not under 9967 and will attract NIL rate of tax.

b) The exemption under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 under entry no. 54(e) is service specific and not person specific. Therefore it is equally applicable for Agriculture produce of both farmer as well as trader.

c) The question relating to documents to be maintained for claiming exemption does not within the purview of Advance ruling authority as per the provisions of CGST Act.

Order

Summary

Notification No. 12/2017 Central Tax (Rate)

AR of Gujarat
Guru Cold Storage Private Limited
(Summary)

AR of Rajasthan
Sardar Mal Cold Storage
(Summary)

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

M/s Sino Resources v/s Sh. J.V.M. Sharma Joint Commissioner (State Tax) & Sh. Amaresh Kumar Joint commissioner (Central Tax)

Order dated 28/03/2018

Issues :- Whether Input Tax Credit is available on Clean Environment (Energy) cess paid at the time of Import of Coal taken in TRANS-1 as transitional credit?

Crux :- The application filed by the applicant is beyond the domain of section 97(2) of the CGST Act 2017 as 97(2)(d) refers to admissibility of ITC under GST Acts but the ITC referred by the applicant relates to the transitional relief. Therefore, the application is not admitted u/s 98(2) of the CGST Act 2017.

Order

Summary
 

Section 97 of CGST

Order dated 25/01/2018

Issues:-

a) Whether outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coat Guard Ships are exempted from tax under GST ?

b) Whether they can collect the GST from the recipient or from their authorised agents for the goods supplied?
 

Crux:- a) The applicant are not exempted from tax under GST on the outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coat Guard Ships.
b) In case the transaction is not export, the applicant can collect the applicable GST from their customers. However, in case of export the option lies with the applicant based on manner of exports i.e. whether they intend to export under bond or on payment of tax.

Order

Summary
 

Circular No.46/2017-Custom

AR of Andhra Pradesh Fairmacs Ship Stores Private Limited
(Summary)

AR of Delhi
Rod Retail (P) Ltd.
(Summary)

M/s Fairmacs Ship Stores Private Limited v/s Sh. J.V.M. Sharma Joint Commissioner (State Tax) & Sh. Amaresh Kumar Joint commissioner (Central Tax)

Order dated 25/01/2018

Issues:-

a) Whether  outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coat Guard Ships are exempted from tax under GST ?

b) Whether they can collect the GST from the recipient or from their authorized agents for the goods supplied?

Crux:-

a) The applicant are not exempted from tax under GST on the outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coat Guard Ships.

b) In case the transaction is not export, the applicant can collect the applicable GST from their customers. However, in case of export the option lies with the applicant based on manner of exports i.e. whether they intend to export under bond or on payment of tax.

Order

Summary

Circular No.46/2017-Custom

AR of Delhi
Rod Retail (P) Ltd.
(Summary)

AR of Andhra Pradesh
M/S Parsan Brothers
(Summary)