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Related Information

Order Dated 25/06/2020

Issues:-  1. Fixing of air conditioner & VRV system in Goa for a client registered outside Goa. whether IGST or (SGST & CGST) rate applicable & whether billing  B to C OR B to B.
2. Supply of air conditioner to client registered outside Goa, consisting of air conditioner (28%) copper pipe, drain pipe, electric cable etc (18%) and fixing rate (18%). These items can be supplied/billed them separately under GST.
3. Supply of air conditioner (28%) for residential house in Goa consisting of in case require additional item copper pipe, drain pipe, electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed.
4. Can installation of air conditioner (28%) can be done by sister concern or third party to client based in Goa or Outside Goa @ 18% GST for fixing.
5. Can composite dealer raise service bill for fixing of air conditioner & also what GST rate applicable.
6. Whether stabilizer may or may not be sold with air conditioner what is the rate of GST applicable on stabilizer (18%) when it is attached / supplied with air conditioner (28%)
7. Rate of GST on centralized air conditioning systems. For (works contract) rate of GST on split air conditioning system fixed in room and rate of GST on movable air conditioning system. client registered in Goa or client registered outside Goa

Crux:- The nature of supply made by the applicant is to be treated as a supply of goods in the course of interstate trade or commerce and tax is to be charged accordingly.

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Notification No. 1/2017 Central Tax (Rate)

Order Dated 25/06/2020

Issues:- advance ruling in respect of classification of the goods namely "Hand Sanitizer" and rate of GST to be applied.

Crux:- Alcohol Based Hand Sanitizers manufactured by the applicant are covered by HSN 3808 and are accordingly taxable at appropriate rate as per schedule entry notified vide Notification No.1/2017-Central Tax (Rate) dated 28/06/2017.

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Notification No. 1/2017 Central Tax (Rate)

Order Dated 28/02/2020

Issues:-  1. Classification of “Leasing service” against payment of Royalty and the rate of GST applicable on royalty for extraction of iron;

2. Whether the payment made to National Mineral Exploration Trust (NMET) Fund, District Mineral Foundation (DMF) Fund and Goa Mineral Ore Permanent Fund Trust (GMOPFT) is subject to levy of GST and if held in affirmative, rate at which GST is payable in relation to extraction of iron.

Crux:-  The royalty paid by M/s. Cosme Costa & Sons in respect of mining lease is classifiable under sub heading 997337- “Licensing services for the right to use minerals including its exploration and evaluation” and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis;

2. The contributions made to the District Mineral Foundation (DMF), the National Mineral Exploration Trust (NMET) and the Goa Mineral Ore Permanent Fund Trust (GMOPFT) are classifiable under sub heading 997337- “Licensing services for the right to use minerals including its exploration and evaluation” and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis..

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Notification No. 11/2017 Central Tax (Rate)

Order Dated 17/10/2019

Issues:- Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services?

Crux:- The compensation paid by GIDC would clearly qualify as ‘Supply’ under clause 5(e) of Schedule II of the GST Act, and therefore the amount would attract tax liability.

Order

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Schedule II of CGST

Order Dated 18/07/2019

Issues:- What GST rate is applicable for various works/activity undertaken by the Goa Electricity Department.

Crux:-  1. The Applicant is liable to pay CGST @ 9% & SGST @ 9% on various works/activity undertaken by them except on hiring of the vehicles.
2. The Applicant is liable to pay CGST @ 2.5% & SGST @ 2.5% or CGST @ 6% & SGST @ 6% on hiring of vehicles subject to the conditions specified in Notification No. 20/2017-Central Tax (Rate).

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Notification No. 20/2017 Central Tax (Rate)

Order Dated 30/08/2019

Issues:- 1. Whether the activity of the technical testing services carried out by the applicant be treated as ‘zero-rated supply’?
2. If the answer to the aforesaid question is negative, then is the applicant liable to pay IGST on the said ‘supply’?

Crux:-  1. The service provided by the applicant doesn’t falls within the definition of export of service as defined under Section 2(6) of the IGST Act, 2017.
2. The applicant is liable to pay CGST and SGST on the aforesaid supply of service.

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Section 13 of IGST Act

Order Dated 30/09/2019

Issues:- 1. Whether the Project Management services provided by applicant to recipient would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
2. Would supervision fees received towards such services provided by the applicant qualify as “Pure services (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017[Notification No. FA -3-42/201711/v (53) dated 30 June 2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25 January, 2018 issued under CGST Act, 2017 serial number 3 of Notification No. 9/2017 –Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and corresponding notifications issued under SGST Act?
3. Whether the applicant would fall under the definition of governmental authority or Government entity?

Crux:- 1. The services provided by the applicant appears to fall in the list of services enumerated under serial no. 6 of the 12th Schedule of Article 243W of the Indian Constitution, thus qualifying the admissibility criteria.
2. Supervision fees received towards such services provided by the applicant qualify as “Pure services (excluding works contract service or other composite supplies involving supply of any goods)” provided to a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India and are exempted from CGST under SI. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 as amended and from SGST under Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30/06/2017 as amended.
3. The applicant falls under the definition of Governmental Authority or Government Entity clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017.

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Notification No. 12/2017 Central Tax (Rate)

Order Dated 21/05/2019

Issues:- 1. Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to the same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01″ April, 1997) for the job work.
2. If answer to question 1 is yes, whether the applicant as recipient of the imported iron ore will he liable to pay the IGST under applicant GSTIN as the applicant in any case is the consignee of the imported iron ore.
3. If answer to question 2 is yes, whether the applicant can avail the input Tax Credit for the IGST so paid as per section 16 of the CGST Act, 2017.
4. Whether the applicant can claim refund of unutilized input tax credit on export of services as per section 16(3)(a) of IGST Act and 54(3) of CGST Act.

Crux:- 1&2. The applicant is liable to pay IGST on import of iron ore.
3. The applicant is eligible to avail the input tax credit towards payment of IGST under Section 16 of the IGST Act.
4. The applicant is not eligible for refund of unutilized input tax credit on export of goods or services as per the second proviso to Sub Section 3 of Section 54 of the CGST Act.

Order

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Section 16 of IGST Act

Order Dated 26/03/2019

Issues:- Whether Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as credit on Capital Goods and set off against output tax payable under GST?"

Crux:- The Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as Input Tax Credit on Capital Goods and set off against output tax payable under GST.

Order

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Section 17 of CGST Act

Order Dated 23/01/2019

Issues:- Whether the service provided by the applicant (including all incidental services) amounts to a composite service under the classification of health care services exempted under Entry No. 74 of the Notification No. 12/2017 — Central Tax.

Crux:- The applicant qualifies to be a clinical establishment and the services offered / provided by the Applicant qualify to be Health Care Services. The intra-state supplies of the said services attract NIL rate of tax as per SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017.

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Order Dated 04/10/2018

Issues:- Whether GST is applicable on One Time Concession Fees Charged by the applicant in respect of their property at Anjuna, Goa which is given to M/s Myrayash Hotels Pvt. Ltd. for a long term lease of 60 years for development of infrastructure for financial business on Private Investment mode on DBFOT basis (Design Build, Finance, Operate and Transfer) providing exclusive right, license and authority to construct, operate and maintain the project.

Crux:- The service provided by the applicant in the instant matter, is not falling under the criterion mentioned at Sr. No. 41 of the Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 as amended by the Notification No. 32/2017-Central Tax (Rate), dated 13.10.2017. Therefore, the applicant is not entitled for the benefits of the said notification and the activity of long term lease is for liable for levy of GST.

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Order Dated 20/09/2018

Issues:- Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017?

Crux:- The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence same should be treated as interstate supply of services and IGST @ 18% is applicable.

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Section 12 of IGST Act

Order Dated 20/09/2018

Issues:- Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority?

Crux:- The advance amount received for sale of villa on or after the appointed day prior to issuance of occupancy certificate is considered as construction services and GST is applicable on two third of the total amount charged for such supply @ 12%.

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Schedule III OF CGST

Notification No. 11/2017 Central Tax (Rate)

AR of Delhi
Shri Sanjeev Sharma
(Summary)
 

Order Dated 20/09/2018

Issues:- "Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not?"

Crux:- The Activity of issuance of Pollution Under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.

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Schedule III OF CGST

Notification No. 11/2017 Central Tax (Rate)

Order Dated 21/08/2018

Issues:- Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?

Crux:- The Activity of building and mounting of the body on the chassis provided by the principal under FOC challan will result in supply of services under HSN 9988 and hence, should be taxed @ 18% GST.

Order

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Schedule II of CGST

AR of Haryana
M/s Paras Motor Industries(Summary)

AR of Madhaya Pardesh
Arpijay Fabricators Pvt. Ltd(Summary)