S.No.

 Description

 Related Information

Order dt. 07/12/2020

Issue: 1. Whether the amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is taxable or not?
2. If the answer to the above question is in the affirmative then who is liable for payment of tax:
(i) Applicant i.e. H.P Tourism Development Board
(ii) H.P Tourism Department or
(iii) Recipient of above supplies by virtue of reverse charge.
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Crux:-  1. The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017.
2. As the answer to Question No 1 is negative, therefore Question No 2 is not being replied.

Order

Summary

Order dt. 20/10/2020

Issue: 1.Classification of Non Woven Fabric, which is made using PP granules.
2.Classification of products made of Non Woven Fabric like Non Woven Fabric bag, 3 ply mask, surgical cap, gown, shoe cover and other disposable items.
3.Will there be any change in classification of products mentioned in point 2 if product mentioned in point 1 is also manufactured in the same unit.

Crux:- 1. Non Woven Fabric which is made using PP granules is classifiable under 5603.
2. Non woven Fabric Bag is covered under 6305, 3 ply mask is covered under 6307, Surgical Cap is covered 6505, Surgical Gown is covered under 6210, Surgical Shoe Cover is classifiable under 6307.
3. No, there will not any change in classification of products mentioned in point 2 if product mentioned in point 1 is also manufactured in the same unit.

Order

Summary

Order dt. 24/02/2019

Issue: Whether input tax credit is available to the applicant on the services availed through contractors and what rate of GST will be applicable on the same.
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Crux:-  1. The applicable rate of tax on renting of cabs as per Notification No. 20/2017 dated 22.08.2017 is 5% with limited ITC (of input services in the same line of business) and 12% with full ITC.

2. If the facility provided by a taxpayer for transportation of employees is not obligatory under any law, for the time being in force then no ITC will be available to such a taxpayer. The applicant will however be eligible to claim ITC for the service supplied at 12% GST Rate if the conditions laid down in the second proviso to section 17 (5)b are satisfied.

Order

Summary

Order dt.15/11/2019

Issue: whether "Protein Powder with Vitamins and Minerals fall under the drugs category under HSN 3004 as these are being manufactured under a valid drug license".

Crux:-  Protein Powder with Vitamins and Minerals fall under the drugs category under HSN 3004.

Order

Summary

Order dt.25/07/2018

Issue: whether the items used for manufacture of solar cells can qualify as "parts for manufacture of Photovoltaic Cells/Solar Cells" to be covered under Entry 234 of Schedule-I of Notification No. 1/2017-Integrated Tax (Rate), dated 28-6-2017 or not.?
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Crux:-  The items used for manufacture of solar cells, procured by the applicant do not qualify to be termed as 'Parts for the manufacture of Photovoltaic/ Solar cells' for the purpose of Entry 234 of Schedule-I of Notification No. 1/2017-lntegrated Tax (Rate), dated 28-6-2017..

Order

Summary