S.No.

 Description

 Related Information

78.

Order dt.20.05.2020

Issue:- Rate of tax of agricultural implements used for rubber tapping namely latex collection cup.

Crux:- Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 other hand tools of the kind used in agriculture, horticulture or forest�. As such it is exempted from GST as per serial no. 137 of Notification no. 02/2017-Central Tax (Rate) dated 28.06.2017.

Order

Summary

  Notification No. 02/2017 Central Tax (Rate)

77.

Order dt.20.05.2020

Issue:- Rate of tax of agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups.

Crux:- Spout, Cup Holders and Collection Cups are agricultural implements used for rubber tapping and are covered under the description under HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest� and are exempt from GST as per Sl.No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

  Notification No. 02/2017 Central Tax (Rate)

76.

Order dt.20.05.2020

Issue:- Rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity.

Crux:- Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 "other hand tools of the kind used in agriculture, horticulture or forest". As such it is exempted from GST as per Serial no. 137 of Notification no. 02/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

  Notification No. 02/2017 Central Tax (Rate)

75.

Order dt.20.05.2020

Issue:- Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance?

Crux:- No, the cast protector cannot be considered as a pharmaceutical product. It is a reusable water proof plastic covering that keep the casts / wounds dry while coming to contact with water. Hence it comes under the classification HSN 3926 90 99 'Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other'.

Order

Summary

74.

Order dt.20.05.2020

Issue:-1. Whether Silicone Insole and Heel Cushion falls under HSN tariff item 9021.10.00?

2. Whether Silicone Insole and Heel Cushion is classifiable under Tariff 64 at serial no.225 under Schedule I as Footwear of sale value not exceeding Rs.1000/-per pair� of Notification no.01/2017-CT(R) dated 28.06.2017 as amended by Notification no.24/2018-CT(R) dated 31.12.2018?

Crux:- 1. No, Silicone Insole & Heel Cushion does not falls under HSN tariff item 9021.10.00. The Silicone Insoles & Silicone Heel Cushions are removable insoles which are classifiable under HSN 6406 as parts of footwear.

2. The Silicone Insole and Heel Cushion are classifiable under HSN 6406 [Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof] as parts of footwear and hence do not qualify to be termed as footwear having a retail sale price not exceeding Rs. 1000/- per pair, with such retail sale price indelibly marked or embossed on the footwear itself as described in serial no. 225 of Schedule I of Notification no.01/2017-CT(R) dated 28.06.2017.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

73.

Order dt.20.05.2020

Issue:-1. What is the nature of the services rendered by the applicant under the Memorandum of Understanding (MOU) entered Into between applicant and National Technical Research Organisation (N.T.R.O).? Whether it would be treated as a Works Contract as per Section 2 (119) of the CGST Act or as a Composite Supply for services as per Section 2 (30) of the CGST Act or as a mixed supply as defined in Section 2 (74) of the CGST Act?

2. Whether applicant is eligible to take the benefit of reduced rate of 12% GST as per Notification no 24/2017- IT (R) dated 21.09.2017, in respect of the services provided by it to National Technical Research Organisation (N.T.R.O?

3. Whether the contractors engaged by applicant to execute work, would be eligible to take the benefit of reduced rate of 12% GST as per Notification no.24/2017- IT (R) dated 21.09.2017, in respect of the services provided by them to applicant?

4. If applicant is eligible to take the benefit of reduced rate of 12% GST as per Notification no 24/2017- IT (R) dated 21.09.2017; whether it is entitled to claim refund of the excess remittance of GST (6%) remitted from the date of applicability of the said Notification?

5. If the supplies to N.T.R.O. are taxable at 12%, as per Notification 24/2017- IT (R) dated 21.09.2017, whether supply of goods such as electricity and water, which are exempt from GST are also taxable at the rate of 12% as composite supply of services?

Crux:-  1. The activity undertaken by the applicant are covered under Works Contract� as defined in Section 2 (119) of the CGST Act, 2017.
2. Yes, the rate of GST applicable on the services provided by the applicant is 12% as per serial no.3 (vi) (a) of the Notification no. 08/2017 - Integrated Tax (Rate) dated 28.06.2017 as amended.
3. Yes, the rate of GST applicable on the services provided by the contractors / sub contractors to the applicant is 12% as per serial no.3 (ix) of the Notification no. 08/2017 - Integrated Tax (Rate) dated 28.06.2017 as amended.
4. Yes, the applicant is entitled for refund of the excess GST paid if any; subject to the provisions of Section 54 of the CGST Act, 2017 and the Rules made there under.
5. Yes, the supply of electricity and water are components of the main supply and are ancillary to the main supply and hence cannot be segregated or vivisected from the main supply and is liable to GST at the same rate as the main supply.

Order

Summary

72.

Order dt.20.05.2020

Issue:-rate of tax applicable for the works contracts awarded by the Government authorities.

Crux:-  The services provided by the applicant under both the contracts being composite supply of works contract as defined in Section 2(119) of the CGST Act, 2017 provided to the Central Government and State Government by way of construction, erection, commissioning or installation of a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession is covered under entry at serial no. 3 (vi) (a) of Notification no. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended and attract GST at the rate of 12% (6% CGST and 6% SGST).

Order

Summary

71.

Order dt.20.05.2020

Issue:-1. Whether the applicant is considered as a financial institution as envisaged under 17(4) of the CGST Act?
2. Whether the applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax on inputs, capital goods and input services in that month and the rest shall lapse?

Crux:-  1.Yes, the applicant is considered as a financial institution as envisaged under Section 17(4) of the CGST Act.
2. Yes, the applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse.

Order

Summary

70.

Order dt.20.05.2020

Issue:-Whether the respect of classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity.

Crux:-  Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 "other hand tools of the kind used in agriculture, horticulture or forest". As such it is exempted from GST as per serial no. 137 of Notification no. 02/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 02/2017 Central Tax (Rate)

 

69.

Order dt.20.05.2020

Issue:-rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity.

Crux:- Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification H5N 8201 90 00 other hand tools of the kind used in agriculture, horticulture or forest. As such it is exempted from GST as per serial no. 137 of Notification no. 02/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 02/2017 Central Tax (Rate)

 

68.

Order dt.20.05.2020

Issue:-1. Since the Govt. of Kerala is the de jure owner of the assets of the water metro project and the works contracts are performed by contractors with whom agreements are entered into by applicant on behalf of Govt. of Kerala.
(a) Whether the applicant has any liability to pay GST on the funds received from Govt. of Kerala for paying the cost of the water metro project?
(b) Whether a GST invoice is to be raised on Govt. of Kerala for transferring the value of assets on a back to back basis after completion of the works?
(c) How will the ITC be claimed against (a)?

2. Notwithstanding the above, whether applicant can be treated as a Governmental Authority as per the IGST Act for the purpose of claiming exemption under item no.4 of Notification No. 12/2017 dated 28-06-2017 since it is a body established by the Government with ninety percent or more participation by way of equity to carry out function entrusted to a municipality under Article 243W of the Constitution?

3. Whether services rendered by applicant as an executing agency to Govt. of Kerala can be treated as a pure service as per entry 3 of the Notification no. 12/2017 dated.28-06-2017?

Crux:- 1. (a) No. The applicant being the agency for executing and operating the integrated water transport project in Kochi is rendering pure services to the Government of Kerala which is falling under the service classification code 998339. Hence, the services provided by the applicant to the Government of Kerala are exempted from payment of goods and services tax by virtue of the entry at serial no. 3 of Notification no. 12/2017 Central Tax (Rate) dated 28.06.2017.
(b) No, GST invoice is to be raised in view of answer to (a)
(c) In view of the answer to (a) and (b) above question of availing of ITC does not arise.

2. The applicant falls under the definition of Governmental Authority� under Para 2 (zf) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.
3. The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is classifiable as pure services falling under service classification code 998339 and the services are exempted from payment of goods and services tax by virtue of the entry at Sl No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

 

67.

Order dt.20.05.2020

Issue:-1. Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Govt.-recognized institutes, on the basis of the specific syllabus (curriculum) published by the very same institutes formed under Acts of Parliament and also facilitating the students to appear for the examinations conducted by the same institutes.

2. Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Government-recognized institutions like Universities and also availed from online facilities of the said institutions, on the basis of the specific syllabus (curriculum) published by various Universities including Mahatma Gandhi University, formed under Acts of State Legislature.

3. Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Government-recognized institutions like ACCA, IMA USA, etc and also availed from online facilities of the said institutions, on the basis of the specific syllabus (curriculum) published by international institutions like ACCA, IMA USA, etc which are approved by the Government of India.

4. What is the Service Accounting Code (SAC) of the applicant's services, under GST laws?

5. Is there any tax liability under GST laws on the applicant for collecting and transferring examination fees and other fees of the recognized institutes or universities on behalf of students studying at the applicant institute?

6. The applicant offers hostel facility to its students at a rate of less than Rs. 200/- per day per person including food and at a monthly rate of maximum Rs. 6000/-. Whether there is any tax liability on such hostel etc.

7. Whether there is any tax liability on hostel fees collected from outside students staying at the hostel for study purpose at a rate of Rs. 250/- per day per person including food.

8. Whether there is any tax liability on the applicant for selling text books to its students.

Crux:-  1. The applicant is not covered under the definition of educational institution� in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 and hence the services provided by the applicant is not exempted from GST.

2. The applicant is not covered under the definition of educational institution� in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 and hence the services provided by the applicant is not exempted from GST.

3. The applicant is not covered under the definition of educational institution� in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017and hence the services provided by the applicant is not exempted from GST.

4. As per the Scheme of Classification of Services notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 the education services provided by the applicant come under SAC - 9992-999293 - Commercial training and coaching services. As per Explanatory Notes to the Scheme of Classification of Services the service code - 999293 includes any training or coaching provided by any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes.

5. As per Section 15 of the CGST Act, 2017 the entire consideration received by the applicant from the recipient of services is liable to GST. However, if in respect of the amount collected as examination fees / other fees the conditions prescribed in Rule 33 of the CGST Rules, 2017 are satisfied then such amount can be excluded from the value of taxable supply as expenditure incurred by the applicant as a pure agent of the recipient of services.

6. The provision of coaching / training provided by the applicant to their students along with hostel facility qualifies as a composite supply as defined in Section 2 (30) of the CGST Act, 2017 and the tax liability on the composite supply has to be determined as per provisions of Section 8 (a) of the CGST Act, 2017. Therefore, the entire supply is to be treated as falling under SAC - 9992- 999293 - Commercial training and coaching services; being the principal supply and will be liable to GST at the rate applicable for the principal supply.

7. As the value of supply of a unit of accommodation in the hostel facility provided by the applicant to outside students is below one thousand rupees per day, the applicant is eligible for the exemption under SI No. 14 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 in respect of the supply.

8.The sale of text books to the students will attract GST as per the schedule of rates notified under Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

 

66.

Order dt.20.05.2020

Issue:-1. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of serial number (i), (v) or (va) of Notification no.11/2017-CT(R) dated 28.06.2017 as amended by Notification No. 03/2019 - CT (R) dated 29.03.2019?

2. Whether services by the applicant are otherwise exempt from whole or part of GST leviable thereon by Notification 12/2017- CT (R) dated 28.06.2017 as amended?

Crux:- 1. The services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units falls within the ambit of serial no.3 (v) of Notification no.11/2017- Central Tax (Rate) dated 28.06.2017 as amended and is liable to GST at the rate of 12% (6% CGST and 6% SGST).

2. No, the services by the applicant are otherwise exempt from whole or part of GST leviable thereon by Notification no.12/2017- CT (R) dated 28.06.2017 as amended.

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

 

65.

Order dt.20.05.2020

Issue:-Whether lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of services relating to rearing of all life forms of animals  by way of renting or leasing of vacant land� eligible for GST exemption as per serial no.54 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification under Kerala GST.

Crux:- Yes, the lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of services relating to rearing of all life forms of animals by way of renting or leasing of vacant land� and eligible for GST exemption as per serial no.54 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification under Kerala GST.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate)

 

64.

Order dt.20.05.2020

Issue:-1. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is Tufting� or a process other than those processes mentioned in Headings 5701 to 5704� of the Customs Tariff and the HSN Explanatory Notes to Chapter 57?
2. Whether coir mats / matting / floor covering with Vinyl (PVC) backing� manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling is covered under the description coir mats, mattings and floor covering�?
3. Whether coir mats / mattings / floor covering with vinyl (PVC) backing� manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling, would merit classification under the Heading 5705 (more specifically under CTH 5705 00 49) of Chapter 57 of the 1� Schedule to the Customs Tariff?

Crux:- 1. Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC cannot be considered as textile floor coverings of coir covered under HSN 5702, 5703 or 5705. The process undertaken is a tufting process and if any, PVC or rubber or any other materials are tufted on the textile of coir, which is used as floor mats or mattings, it will come under the Customs Tariff Head 5703 90 90 and is liable to GST at the rate of 12% as per entry at serial no.144 of Schedule II of Notification no. 01/2017 Central Tax (Rate) dated 28.06.2017.

2. No. PVC Tufted Coir Mats and Matting cannot be considered as coir mats, mattings and floor coverings covered under HSN 5702 or 5705 and is classifiable under HSN 5703 90 90 as tufted mats / matting / floor coverings of coir.

3. No. The PVC Tufted Coir mats/ mattings / floor coverings are classifiable under Customs Tariff Heading 5703 90 90 and attracts GST at the rate of 12% as per serial no.144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

 

63.

Order dt.15.10.2019

Issue:-1.Whether the contract for 'Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Space Centre, ISRO, Thiruvananthapuram can be considered as supply of equipment eligible for the concessional rate of GST under Sl.No.243A of First Schedule of Notification No.01/2017 Integrated Tax (Rate) dtd.28-06-2018?

2.If the above supply is considered as works contract whether it would be covered under Entry Sl.No.3 of Notification No.08/2017 Integrated Tax (Rate) dtd.28-06-2017 as amended by Notification No.24/2017 Integrated Tax (Rate) dtd.21-09-2017 attracting GST at the rate of 12%.?

Crux:- 1.The supply under the contract cannot be considered as supply of equipment eligible for concessional rate of goods and services tax as per Sl.No.243B of First Schedule of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017.

2.The work of design, realisation, integration and commissioning of 1.2m Trisonic Wind Tunnel as a turnkey project will fall under the definition of works contract under Section 2 (119) of the CGST Act, 2017. The Service provided to the Central Government by way of construction, erection, commissioning, installation, (completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12% GST as per Sl.No.3(vi) of Notification No.08/2017 Integrated Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

Notification No. 08/2017 Central Tax (Rate)

62.

M/s. R.S. Development & Construction India Pvt. Ltd. v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 12.10.2019

Issue:-(i) Whether the execution of the civil works of Pazhassi Sagar Small Hydro Electric project awarded by Kerala State Electricity Board Ltd would fall under SI.No.3 (iii) (b) or 3(vi) of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%?
(ii) Whether Kerala State Electricity Board Ltd will fall under any of the categories namely; Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity?

Crux:-  The rate of 6% under SI.No.3 (iii) or SI.No.3 (vi) of Notification No.11/2017-CT (Rate) dated 28.06.2017 is not applicable for the works contract services supplied by the applicant to Kerala State Electricity Board Ltd as per the Work Order No. 06//CECCN/2017-18 dated 06.10.2017.

Order

Summary

Order upheld by AAAR

Order dt. 03/12/2020

Issue:-1. Whether the execution of Civil works of the Pazhassi Sagar Small Hydro Electric project as per the work order would fall under serial no.3(iii)(b) or 3(vi) of Notification no.11/2017-Central Tax (Rate) dated 28.06.2017 attracting GST @12%?
2. Since the CGST statutory provisions are same with SGST provisions, whether the rate of SGST is also 6% in terms of Notification SRO 370/2017 dated 30.06.2017 for supplies covered under Work Order?

Crux:- AAAR upheld the advance ruling passed by the authority for advance ruling and held that the concessional rate of 6% of CGST and 6% of SGST under serial no. 3(iii) or 3(vi) of Notification no.11/2017-Central Tax (Rate) dated 28.06.2017 and SRO 370/2017 respectively is not applicable for the Works Contract Services supplied by the appellant to the Kerala State Electricity Board Ltd .

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

61.

M/s Excel Earthings v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 30.09.2019

Issue:- i) The classification of “Bentonite Powder” while using for electrical earthing (8kg and 6kg packet) and its effective tax rate.
ii) Their competitors are selling the Bentonite Powder @ 5% (in electrical shops for earthing purpose), whether it is correct as per the provision of the Act.

Crux:- i) Bentonite Powder used for electrical earthing is commercially known as ‘Back Fill Compound’ and it consist of mixture of Bentonite powder, wood charcoal powder, Graphite powder and Sodium sulphate. This mixture is used as an agent for reducing surface tension. Hence it comes under the Heading 3824 99 17 and is taxable at the rate of 18% as per SI. No. 97 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017
(ii) Mixture of Bentonite powder used for earthing purpose is liable to GST at the rate of 18%.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

60.

M/s Travancore Cocotuft Pvt. Ltd  v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 30.09.2019

Issue:- (i) Whether or not item number (A) (xiii) in Schedule I – 2.5% (which reads as in SI.No.219, in column (2), for the figure, “5702, 5703, 5705”, shall be substituted), referred to in Notification No.34/2017-Central Tax (Rate) dtd.13-10-2017 is meant to cover PVC Tufted Coir Mats and Matting?
(ii) Whether or not PVC Tufted Coir Mats and Matting attracts low band tax rate of 5% as per the recommendations of the Fitment Committee and approval of the GST Council?
(iii) Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039020-carpets and floor coverings of coir (inserted vide Sl.No.9(iii) of Notification No.109/2008-Customs (N.T dtd.24-09-2008) corresponding to Entry Sl.No.219 of Schedule I attracting 5% GST?
(iv) Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039090-of other textile material – other corresponding to entry in Sl.No.144 of Schedule II attracting 12% GST?
(v) Whether or not PVC Coir Mats & Matting can be classified under tariff item 57050049/57050090-Carpets, carpeting, rugs, mats and matting-Other corresponding to Entry in SI.No.219 of Schedule I attracting 5% GST?

Crux:- (i) PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under the Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST as per Entry at SI. No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.
(ii) PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705 and hence taxable @12% under Customs Tariff Head 5703 90 90.
(iii) No, it will not be covered under tariff item 57039020-carpets and floor coverings of coir (inserted vide Sl.No.9(iii) of Notification No.109/2008-Customs (N.T dtd.24-09-2008) corresponding to Entry Sl.No.219 of Schedule I attracting 5% GST.
(iv) Yes, it is classified under tariff item 57039090-of other textile material – other corresponding to entry in Sl.No.144 of Schedule II attracting 12% GST.
(v) The PVC Tufted Coir Mats and Matting are classifiable under Customs Tariff Head 5703 90 90 and attracts GST at the rate of 12% as per SI No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

59.

M/s Square One Homemade treats v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 30.09.2019

Issue:- i) Whether resale of food & bakery products fall under restaurant services.
ii) Whether classification of HSN and Tax rates done by the applicant is correct or not.

Crux:- (i) No. A restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop.
(ii) Classification of the different products (like sweets, chapati, namkeen etc.) referred in advance ruling has been provided in detail.

Order

Summary

58.

M/s Natural Fibre Tuft v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 30.09.2019

Issue:- (i) Whether or not item number (A) (xiii) in Schedule I – 2.5% (which reads as SI. No.219, in column (2), for the figure, “5702, 5703, 5705”, shall be substituted), referred to in Notification No.34/2017-Central Tax (Rate) dtd.13-10-2017 is meant to cover PVC Tufted Coir Mats and Matting?
(ii) Whether or not PVC Tufted Coir Mats and Matting attracts low band tax rate of 5% as per the recommendations of the Fitment Committee and approval of the GST Council?
(iii) Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039020-carpets and floor coverings of coir (inserted vide SI.No.9(iii) of Notification No 109/2008-Customs (N.T) dtd. 24-09-2008) corresponding to Entry SI. No. 219 of Schedule I attracting GST?
(iv) Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039090 – of other textile material – other corresponding to entry in SI.No.144 of Schedule II attracting 12% GST?
(v) Whether or not PVC Coir Mats & Matting can be classified under tariff item 57050049/57050090-Carpets, carpeting, rugs, mats and matting-Other corresponding to Entry in SI. No.219 of Schedule I attracting 5% GST?

Crux:- (i) PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under the Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST as per Entry at SI. No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.
(ii) PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705 and hence taxable @12% vide Customs Tariff Head 5703 90 90.
(iii) No, it will not be covered under tariff item 57039020-carpets and floor coverings of coir (inserted vide SI.No.9(iii) of Notification No 109/2008-Customs (N.T) dtd. 24-09-2008) corresponding to Entry SI. No. 219 of Schedule I attracting 5% GST. 
(iv) Yes, PVC Tufted Coir Mats and Matting can be classified under tariff item 57039090 – of other textile material – other corresponding to entry in SI. No.144 of Schedule II attracting 12% GST.
(v) The PVC Tufted Coir Mats and Matting are classifiable under Customs Tariff Heading 5703 90 90 and attracts GST at the rate of 12% as per SI. No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

57.

M/s Vista Marine & Hydraulics v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 16.09.2019

Issue:- Whether the supply of spare parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken as 18%"

Crux:- The supply of spares parts / accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently and work orders are issued separately specifying the spares / accessories to be supplied and the services to be supplied and the rates applicable thereon as per the rates quoted in the Repair Rate Contract can’t be considered as a composite supply. Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately.

Order

Summary

Circular No: 47/21/2018-GST

56.

M/s. Industrial Engineering Corporation v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 16.09.2019

Issue:- i) What will be the rate of tax under GST applicable to the professional / job works charges to be paid by the applicant?
ii) Is there any restriction in GST laws to supply raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required design and supervision of the engineers of the applicant and what will be the rate of tax under GST law for the above works chargeable by the service provider?
iii) What are the documents or formats to be maintained by the applicant under GST laws to transfer the raw materials to the job work unit and also the documents to be maintained after the processing and return of finished goods from the job work unit to the applicant or dispatch of finished goods from the job work unit directly to the destination of the applicant’s customers?
iv) In case consumables like paints, primers and consumable spares like locking ring are arranged by the job work unit, is there any change on the rate of tax under GST taw on such job works provided by the job work unit?
v) Is there any tax liability on the applicant under GST laws on the value of the scrap held with the job work unit?

Crux:- (i) The rate of GST applicable is 18% as per SI. No. 26 (iv) – Manufacturing services on physical inputs (goods) owed by others, other than (i), (ia), (ii), (iia) and (iii) above of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
(ii) As per Section 143 of the CGST/SGST Act, 2017; the registered principal may, without payment of tax, send inputs or capital goods to a job worker for job work and, if required, from there subsequently to another job worker and so on. Subsequently, on completion of the job work, the principal shall either bring back the goods to his place of business or supply the same directly from the place of business / premises of the job worker within one year in case of inputs or within three years in case of capital goods. The rate of GST applicable is the same as that mentioned supra.
(iii) As per the provisions of Section 143 (1) of the CGST Act, 2017 the principal can supply goods directly from the place of business / premises of the job worker to its end customer. The supply of goods by the principal from the place of business / premises of the job worker to the end customer will be regarded as supply by the principal and not by the job worker. If the job worker is not registered then the principal shall declare the place of business of the job worker as his additional place of business.
As per Rule 45 of the CGST/SGST Rules, 2017; the inputs, semi-finished goods or capital goods shall be sent to the job worker and received back by the principal under the cover of a delivery challan containing particulars as prescribed in Rule 55 ibid issued by the principal, including where such goods are sent directly to a job worker. The principal is required to file FORM GST ITC-04 every quarter furnishing the details of the goods sent for job work.
(iv) The job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work.
The job worker, as a supplier of services, is liable to pay GST at the applicable rate. The job worker shall issue an invoice at the time of supply of the services & determined in terms of Section 13 read with Section 31 of the CGST/SGST Act. The value of services would be determined in terms of Section 15 of the CGST/SGST Act and-would include not only the service charges but also the value of any goods or services used by him for supplying the job work services. The use of own goods by the job worker in addition to the goods supplied by the principal for job work will not change the nature of the activity and will have no bearing on the rate of GST applicable for the job worker.
(v) As per sub -section (5) of Section 143 of the CGST/SGST Act, 2017; any waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax, Or by the principal if the job worker is not registered.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate)

55.

Order dt.16.09.2019

Issue:-1) On the tax liability of the applicant for the transactions mentioned herein and explained as above. The petitioner is paying the tax due as per the invoice value issued by the applicant and availing the input credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist
2) Whether the discount provided by the Principal Company to their dealers through the applicant as shown in Annexure D attracts any tax under the GST laws.
3) Whether the amount shown in the Commercial Credit note issued to the applicant by the Principal Company attracts proportionate reversal of input tax credit.
4) Is there any tax liability under GST laws on the applicant for the amount received as reimbursement of discount or rebate provided by the Principal Company as per written agreement between the Principal Company and their dealers and also an agreement between the principal and distributors.

Crux:- 1. The applicant/distributor is eligible to avail ITC shown in the inward invoice received by him from the supplier of goods / principal company.

2. In the instant case, the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given by the supplier through the applicant; which is reimbursed to the applicant is to offer a special reduced price by the distributor / applicant to the customers and hence the amount represent consideration paid by the supplier of goods / principal company to the distributor / applicant for supply of goods by the distributor / applicant to the customer. Therefore, this additional discount reimbursed by the supplier of goods / principal company to the distributor / applicant is liable to be added to the consideration payable by the customer to the distributor / applicant to arrive at the value of supply under Section 15 of the CGST / SGST Act at the hands of the distributor / applicant.

3. The supplier of goods / principal company issuing the commercial credit note is not eligible to reduce his original tax liability and hence the recipient / applicant will not be liable to reverse the ITC attributable to the commercial credit notes received by him from the supplier.

4. The applicant is liable to pay GST at the applicable rate on the amount received as reimbursement of discount / rebate from the principal company.

Order

Summary

 Section 15 of CGST

54.

M/s. Baby Memorial Hospital Ltd. v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 05.09.2019

Issue:- 1.Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients?
2.Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients?
3.Whether the applicant is liable to pay GST on supply of incidental services as ‘X ray, Clinical laboratory etc rendered as part of health care service?
4.Whether the applicant is liable to pay GST on supply of Implants and artificial limbs made during course of treatment to patients?

Crux:- 1. The supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing health care services which are naturally bundled and are provided in conjunction with each other, would be considered as ‘”Composite Supply” and eligible for exemption under the category “health care services’.
2. The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable.
3. As per SRO.No.371/2017 vide SI. No.74 (Notification No. 12/2017-CT (Rate) dtd,28-06-2017), services by way of diagnosis come under the category of health care services covered under SAC 9993 and thereby exempted.
4. The supply of artificial body parts / devices such as heart valve, artificial kidney, artificial joints, and coronary stents etc which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services. In case of artificial body parts / devices which are worn / attached / fitted / fastened to the body for which a surgical procedure may or may not be required; the nature / taxability of supply has to be determined on a case to case basis considering the facts and circumstances of each case.
The supply of goods like wheel chairs, tricycles etc to the patients cannot be considered as a composite supply where the principal supply is health care services and accordingly will be liable to GST as individual supply of goods.

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

53

M/s CGR Gold Trading v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 05.09.2019

Issue:- i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments.
ii) The services of testing and appraisal of purification level of the gold ornaments that is to certify the grade of gold smith works on the specimen given by gold workers. Gold maintenance / repair works such as enlargement of gold chains or other gold ornaments or cutting and polishing of gold ornaments or other repairs of gold ornaments.
iii) Printing name of emblems or embossing / projecting top or side portion of ornaments.
iv) Cutting, shaping, sizing and conversion of gold ornaments into coins / biscuits as per the specific instructions of prospective customers.
v) Is there any tax liability under GST laws on the applicant for the pure job works if the total turnover of the applicant is below Rs.19 lakhs per annum.

Crux:- i) The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and analysis services. This service code includes; testing and analysis of the chemical and biological properties of materials such as air, water, waste (municipal and industrial), fuels, metal, soil, minerals, food and chemicals. The rate of GST applicable to 998346 is 18% as per SI. No. 21 (ii) Other professional, technical and business services – of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
(ii) The Jewellery Manufacturing Services includes gold maintenance / repair works, which falls under service Classification Code 998892. As per Section 2 (68) of the CGST Act, 2017; Job work is defined as undertaking any treatment or process by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly. The rate of GST applicable for manufacturing services on physical inputs (goods) owned by others is 5%; if undertaken on goods belonging to registered persons as per SI. No. 26 (i) (c) and 18% GST, if job work undertaken on goods belonging to unregistered persons as per SI No. 26 (iv) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
(iii) Printing name of emblems or embossing / projecting top or side portion of ornaments. It is a job work and the rate of GST applicable for manufacturing services on physical inputs (goods) owned by others is 5%; if undertaken on goods belonging to registered persons as per SI No.26 (i) (c) and 18% GST, if job work undertaken on goods belonging to unregistered persons as per SI No. 26 (iv) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
(iv) Cutting, shaping, sizing and conversion of gold ornaments into coins / biscuits as per the specific instructions of prospective customers. It is a job work and the rate of GST applicable for manufacturing services on physical inputs (goods) owned by others is 5%; if undertaken on goods belonging to registered persons as per SI No.26 (i) (c) and 18% GST, if job work undertaken on goods belonging to unregistered persons as per SI. No. 26 (iv) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. 
(v) As per Section 22 of CGST/SGST Act, 2017; every supplier of services is required to obtain registration only when his aggregate turnover, to be computed on all India basis, in a financial year exceeds the threshold limit of Rs.20 lakhs.

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

 Section 22 of CGST 

52

Order dt.15.07.2019

Issue:- "Classification and applicable tax rate on Propeller, Shaft / SS Rod, Gun Metal Bush / Bearing, Stuffing Box, Brass Tube / SS tube, Rudder shaft and blade, Sea cork/ Water strainer, GM Gate Valve, MS Pipe, propeller Nut / GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used in fishing or floating vessels".

Crux: Propeller, Shaft / SS Rod, Gun Metal Bush / Bearing, Stuffing Box, Brass Tube / SS tube, Rudder shaft and blade, Sea cork/ Water strainer, GM Gate Valve, MS Pipe, propeller Nut / GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used in fishing or floating vessels are covered under HSN code 8902 and taxable @ 5% (2.5% CGST + 2.5% SGST) under serial No.252 of First Schedule of the Notification No .01/2017 Central (Rate) dtd.28-06-2017

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)
 

51

M/s Geo Thomas and Company v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 21.06.2019

Issue:- Classification and rate of tax of agricultural implements used for rubber tapping such as Spouts, Cup Holders and Collection Cups.

Crux:- Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 “other hand tools of the kind used in agricultural, horticulture or forest”, As such these items are exempted from GST.

Order

Summary

50.

Order dt. 21.06.2019

Issue:-Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / Stare Tax Rate) dtd.28th June, 2017?

Crux:- No. Supply of frozen seafood in packages by a brand name holder is not eligible for exemption under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / Stare Tax Rate) dtd.28th June, 2017 for the mere reason that the supply to a particular category of customers are made without inscription of Brand or Trade Name. The presence of company name is sufficient to ensure that the product procured belongs to the ‘brand guardian’ and it cannot be considered as not bearing a brand name.

Order

Summary

 Notification No. 02/2017 Central Tax (Rate) 

49.

Order dt. 21.06.2019

Issue:-"Whether disposable under pads manufactured by the appellant falls under HSN tariff item 9619.00.90"?

Crux:-  The product is classified under HSN 9619 – Sanitary towels (pad) and tampons, napkins and napkin liners for babies and similar articles of any material,
9619 00 90-Others and it attracts 12% GST.

Order

Summary

48.

M/s. Spacelance office solutions private limited v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 15.07.2019

Issue:- Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business”?

Crux:- Separate GST registration can be allowed to multiple companies functioning in a “co-working space” and which provide services alone. Such companies shall upload the rental agreement with the land lord and lessee. If there is any sub-lease, then rental agreement between lessee and sub lessee should also be uploaded as proof of address of principal place of business of respective suit or desk number assigned to them. In addition to this, the applicants can upload a copy of “monthly utility bill” in connection with payment towards electricity charges, water charges or other common services availed by the respective suit or desk number.

Order

Summary

47

Mr. P.M. Sankaran v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 15.06.2019

Issue:- GST rate for Peanut Candy; Gingelly Candy; Uniappam; Neyyappam; Kinnathappam; Kalathappam; Rice Ball (ariyunda); Achappam; Kuzhalappam; Madakku; Pottlappam; Thatta/Thottavada; Murukku; Avil Vdayichathu; Baked Chips

Crux:- Peanut candy and Gingelly candy are taxable at the rate 5% GST vide Entry No.92 of 1st Schedule (Notification No.1/2017/CT (Rate) dtd.28-06-2017 & SRO.No.360/2017 DTD.30-06-2017). 
Uniappam, Neyyappam, Kinnathappam, Kalathappam, Rice Ball (ariyunda) and Avil Vllayichathu are taxable at the rate of 5% GST vide Entry No. 101 of the 1st Schedule (Notification No.1/2017/CT(Rate) dtd.28-06-2017 & SRO, No.360/2017 DTD.30-06-2017). 
Achappam, Kuzhalappam, Madakku, Pottiappam, Thatta / Thattavada and Murakku are taxable at the rate of 12% GST if sold at brand / trade name vide Entry 46 of the 2nd Schedule. If these items are sold in unit container without brand name or with a brand name on which any actionable claim or enforceable rights in respect of such brand name has voluntarily forgone are taxable at the rate of 5% vide Entry No. 101A of the Ist Schedule. (Notification No.34/2017/CT (Rate) & SRO. No.727/2017}
Baked Chips are come under HSN 2008 19 40 and taxable at 12% vide Entry 40 of 2nd Schedule. (Notification No.1/2017/CT (Rate) dtd.28-06-2017 & SRO.No.360/2017).

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

46

M/s Dynamic Techno Medicals Pvt. Ltd. v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 15.06.2019

Issue:- Whether Cervical Pillows falls under HSN tariff item 9021 10 00?

Crux:- Cervical pillows fall under HSN 9404 10 00 and is taxable at the rate of 18% GST as per SI. No. 438 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

45

Order

Summary
 

44.

Order dt. 12.04.2019

Issue:- Will the service of “printing work” carried out by the applicant come within the -purview of service of “printing of pictures” as covered under Circular .No. 84/03/2019- GST dated 01.01.2019.

Crux:-The colour printing of images from digital media is covered under Service Classification Code 998386 and taxable at the rate of 18%.

Order

Summary

Circular No: 84/03/2019-GST

43.

Order dt. 12.04.2019

Issue:-Applicability of  GST rate for centage charges / consultancy charges.

Crux:- The Centage Charges / Consultancy Charges received by the applicant in respect of the projects at Sl.No.1 to Sl.No.4 is exempted from goods and services tax as per SI No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.
The out sourced services of soil investigation and structural design works will also be covered by the exemption under Sl.No. 3 of the said notification.
The services supplied / received by the applicant in respect of the project at Sl No.5 above are taxable at the rate of 18%.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate) 

42.

Order dt.12.04.2019

Issue:- (1) Whether the Less and treatment carried out on the goods belonging to the principal and made available by the principal amounts to job work?
(2) Whether the activity of job work carried out on goods falling under Chapter heading 5702 and 5703 is liable to CGST at the rate of 2.5% under Entry No.26 (i) (b), Notification No.11/2017 —CT(R ) dated 28.06.2017 (Corresponding 2.5% under Kerala GST)?

Crux:- 1. Yes. Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988.
2. Yes. The activity of job work carried out on the materials supplied by the principal falling under HSN 5702 & 5703 are taxable @ 2.5% CGST and 2.5% SGST vide Entry No.26(i) (b) Notification No.11/2017-Central Tax (Rate) & SRO.No.370/2017.

Order

Summary

   Notification No. 11/2017 Central Tax (Rate)

41.

Order dt. 02.03.2019

Issue:-i) Determination of GST liability with respect to goods provided free of cost by the Distributors of M/s. Poly Cab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas; and ‘admissibility of input tax credit in relation to such goods.
ii) Applicability of Sec.17( 5) of CGST Act, 2018 on CSR expenses.

Crux:- i) The distributors billed the goods to Kerala State Electricity Board and paid GST to Government. In the invoice so issued, the distributor had valued the goods for the purpose of tax and value was shown as discount. In this supply, since the consideration is not wholly in money, Rule 27 of the CGST/KSGST Rules would apply for valuation. After the goods are supplied to Kerala State Electricity Board, distributor would raise claim to the applicant who will reimburse the value to the distributor. This being the case, the distributor would be entitled for input tax credit on the goods supplied to Kerala State Electricity Board on instructions from the applicant.
ii) The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per Sec.17(5)(h) of the KSGST and CGST Act.

Order

Summary

 Section 17 of CGST 

40.

Orix Auto Infrastructure Services Limited v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 02.03.2019

Issue:- Eligibility to take credit of the input tax credit as defined in Section 2(g) of the GST (Compensation to States) Act, 2017 of the cess paid on purchase of motor vehicles used in providing services of transportation of passengers or renting of motor vehicles given the fact that as a matter of business policy, the said motor vehicles would be Initially used for supply of   services and disposed of after three or four years of such use.

Crux:- Considering the provision envisaged in Rule 43 of GST Rules, applicant is eligible to ITC of entire amount of Compensation Cess paid on the purchase of vehicles used for rental business. Such ITC claimed shall be reversed every month equally apportioned over the prescribed period of 60 months to the extent of usage of exempted supply of service. As per Rule 43(c) of GST Rules, applicant is eligible to claim ITC of Compensation Cess paid at the time of purchases of Motor Vehicles’ and need to reverse a proportionate amount of ITC every month based on the turnover of rental service business and balance ITC for discharging liability of Compensation Cess arising at the lime of sale of such vehicles.
 

Order

Summary

Rule 43 of CGST ACT

39.

Order dt.01.03.2019

Issue:-  1. What is the correct HSN code for Polypropylene Mats?
2. As per the GST HSN chapter 39, the tariff item 3902 is for POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS,. Primary forms’ means ‘in liquid form / crude form’ and how will it be applicable for polypropylene mats which are manufactured by plaiting together the polypropylene mono-filament or tubes or straw?
3. What is the tax rate for polypropylene mats under heading 4601?

Crux:- 1. Plastic mats manufactured by using mono-filament strips and the like of plastics come under the Chapter 46 of Customs Tariff Act, 1975.
2. Polypropylene mats manufactured by plaiting together the polypropylene mono-filament or tube or straw come under the Chapter 46 of Customs Tariff Act, 1975.
3. As per Entry 103 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and S.R.O.No.360/2017 dtd.30-06-2017 polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST as per Enny 198A of the 1st Schedule of Notification No. 01/2017 Central Tax Rate) dated 28 062017 and S.R.O.No.360/2017 dtd.30-06-2017.

Order

Summary

   Notification No. 01/2017 Central Tax (Rate)

38.

Order dt. 01.03.2019

Issue:-i) Whether or not PVC Tufted Coir Mats and Matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting corresponding to entry in Schedule I Serial Number 219-5702. 5703. 5705-Cob Mats. Matting, floor covering and handloom thirties with eligibility for refund of inverted tax rate structure on account of PVC Resin and Plasticizer / DOP attracting GST 18% (PVC Resin is manufactured mostly from ethylene, which is a product of oil and gas Indusrty and one of the main source of supply is import).
ii) Whether or not PVC Tufted Coir Mats and Matting can be fitted Into standard band of tax rate of 12% as Carpets and other textile floor coverings, tufted. whether or not made up corresponding to entry in Schedule II, Serial Number 144 – 5703 – Carpets and other textile floor coverings, tufted, whether or not made up.
iii) Whether PVC Tufted coir Mats and Matting is classifiable under Chapter Heading 5703 Carpets and other textile floor coverings, tufted, whether or not made up), sub heading 570390 – of other textile materials – as Tariff item 57039020 Carpets and floor coverings of coir or as Tariff Item 57039090 Other.

Crux:- i) PVC Tufted Coir Mats and Matting cannot be fitted into low band tax rate of 5%.
ii) PVC Tufted Coir Mats and Matting can be fitted into standard band of tax rate of 12% as Carpets and other textile floor coverings as per Entry at SI No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.
iii) PVC Tufted Coir Mats and Matting are classifiable under Customs Tariff Head 5703 90 90.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate) 

37.

Order dt. 02.03.2019

Issue:-Whether the execution of “Livelihood for Artists and Local Art Hubs” as an administrative agency fall under the taxable service as per the proviso of the GST Act.

Crux:- The activities performed by the petitioner being a pure service, comes under the Sl. No.3 of Notification No.12/2017 Central Tax (Rate) dated 28-06-2017 and is exempted from GST.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate) 

36.

Order dt. 24.05.2019

Issue:- (i) Whether the supply of providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill / river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in Notification No.12/2017 Central Tax (Rate) dated 28-06-2017 or any other related notification.
(ii) If the above supply of service not included in any exemption notifications as per Question No.1, the rate of goods and services tax applicable to such supply of services

Crux:- 1. These services are exempted as per Sl.No.3 of the Notification No.12/2017 Central Tax (Rate) dated 28-06-2017.
2. No Tax , as exempted

Order

Summary

 Notification No. 12/2017 Central Tax (Rate) 

35.

Vikram Sarabhai Space Center v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:-(i) whether this supply can be considered as supply of equipment eligible for the concessional rate of GST of 5%under SI No. 243A of First Schedule of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 as inserted by Notification No. 07/2018 Integrated Tax (Rate) dated 25.01.2018.
(ii) If the above supply is considered as works contract whether it would be covered under Entry at SI No. 3 (vi) of Notification No.08/2017 Integrated Tax (Rate) dated 28.06.2017 as amended by Notification No.24/2017 Integrated Tax (Rate) dated 21.09.2017 attracting GST at the rate of 12%.

Crux:- (i) As supply is works contract service therefore ARA has not passed ruling on the issue no.1
(ii) Supply is work contract and will attract 12% GST as per SI.No.3(vi) of Notification No.08/2017 Integrated Tax (Rate) dated 28.06.2017

Order

Summary

 Notification No. 08/2017 Integrated Tax (Rate) 

34.

Sri. Thomas Joseph Nellissery v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:-a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term “intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017?
b) Whether the management consultancy services provided by the applicant falls within the meaning of ‘Intermediary Services’ as per Sec.13(8) (b) of the The Integrated Goods and Services Tax Act, 2017?

Crux:- a. The services provided by the applicant falls under SAC code 998311 “Management Consultancy Services“. The service provided by the applicant to his clients does not, in any way, facilitate or arrange the supply of goods or services or both between two or more persons and will not fall within the definition of the term “intermediary” as per Section 2(13) of IGST Act, 2017.
b. The question essentially involves the determination of the Place of Supply of the services supplied by the applicant which is beyond the jurisdiction of the Advance Ruling Authority.

Order

Summary

 Section 2(13) of IGST 

33.

Ms Techno Trading and Services Pvt. Ltd. v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:- i. As per the Notification No.1/2017, Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975, as adopted to GST, attracts 28% IGST (14% CGST+14% SGST) as per Serial No.115 of Schedule IV is correct or not?
ii. As per the Notification No.1/2017, Gear Box falling under TSH 8483 of Customs Tariff Act, 1975, as adopted to GST, attracts 28% IGST (14% CGST+14% SGST) as per Serial No.135 of Schedule IV is correct or not?
iii. Whether the Marine Diesel Engine (TSH 8408) and Gear Box (TSH 8483) of Customs Tariff Act, 1975 as adopted to GST can be treated as parts of heading of 8902, 8904,8905, 8906 and 8907 attracting 5% of IGST (2.5% CGST + 2.5% SGST) as per Serial No 252 of Schedule-I of the Notification No.1/2017 Central Tax (Rate) dated 28.06.2017 or not?

Crux:- i. The Diesel Engines supplied for use in goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of vessels / goods falling under the above headings and thereby taxable @ 5% GST as per Sl No.252 of Schedule I of the Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. If it is used for some other purpose, the applicable tax rate would be 28% GST as per Sl No. 115 of Schedule IV of the said notification.
ii. The Gear Boxes falling under TSH 8483 when supplied for use in vessels / goods falling under heading 8901, 8902, 8904, 8905,8906, 8907 will be deemed to be parts of such goods and thereby would be taxable @ 5% GST as per SI No.252 of Schedule I of the Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. If it is used for some other purpose, the applicable tax rate would he 28% GST as per Sl No. 135 of the said notification.
iii. The marine diesel engine and gear boxes supplied for use in vessels / goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable 5% GST per Serial No.252 of Schedule-I of the Notification No.1/2017 Central Tax (Rate) dated 28.06,2017. If it is used for some other purpose, the applicable’ tax rate would be as per their respective TSH 8408 and 8483 at the rate of 28% GST as per SI No 115 and 135 of the said notification.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate) 

32.

M/s. Starcare Hospital Kozhikode Private Limited v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 12.04.2019

Issue:- Whether the supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’ under SI N 74 of Notification no.12/2017-CT(R) dated 28 June, 2017

Crux:- In case of an inpatient, the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption under Sl. No.74 of Notification No.12/2017-CT(R) dated 28th June, 2017

Order

Summary

 Notification No. 12/2017 Central Tax (Rate)

31.

M/s. Medivision Scan and Diagnostic Research Centre P. Ltd. v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:- (i) Whether diagnostic service provider has to take registration under GST.
(ii) Whether the applicant is exempt from GST considering the exemption provided in the Notification No.12/2017-CT (Rate) dtd.28-06-2017.

Crux:- 1. By virtue of Section 23 of State Goods and Services Tax Act, any person engaged exclusively in the business of supplying goods or services or both, that are not liable to tax or wholly exempt from tax under GST Act, are not liable to take registration. However, such persons are liable to obtain registration if they are receiving any goods or services liable to tax under reverse charge as per notifications issued under Section 9(3) of the State Goods and Services Tax Act.
2. As per SRO.No.371/2017 vide sl.no.74 (Notification No.12/2017-CT (Rate) dt. 26-06-2017, services by way of diagnosis come under the category of health care services covered under SAC 9993 in connection with health care services provided by a clinical establishment and are, therefore, exempted.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate)

30.

M/s. Kondody Autocraft  (India) Private Limited v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 02.03.2019

Issue:- i. Whether the activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service?
ii. If it is supply of Goods, what is the applicable rate of GST?
iii. If it is supply of Services, what is the applicable rate of GST?

Crux:-i. The activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of service.
ii. Not relevant as the activity of Bus Body Building on job work basis is not the supply of goods.
iii. It is a service covered under SAC Code 9988 and thereby attract 18% GST.

Order

Summary

Circular No: 52/26/2018-GST

29

M/s. Estera Polymers v/s S. Anil Kumar, IRS, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:- Whether the activities like, mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No.370/2017..

Crux:-Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No. 370/2017.

Order

Summary

 Notification No. 11/2017 Central Tax (Rate)

28

M/s. Govind Traders, Suresh. G. v/s S. Anil Kumar, IRS , Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:- 1.What is the HSN code applicable to sun-cured “Tobaco leaves” known in Kerala as -Kannipukayila” purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala?
2.What is the GST rate applicable to sun-cured “Tobaco leaves” known in Kerala as -Kannipukayila” purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala?
3. Is it permissible in law to charge a lump-sum price in the invoice without mentioning the quantum of GST?
4. If so, How the liability to IGST would be determined i.e., Will it be on the lump-sum price or after deduction of the notional GST deemed to be included in the lump-sum price?
5. What are the penal consequences applicable to the applicant in case the applicant pays 5% but ultimately the liability is confirmed at 28%?

Crux:- 1.Sun-cured tobacco leaves comes under the HSN Code 2401.
2.Tobacco leaves is falling under heading no. 2401 are subject to 5% GST (2.5% CGST + 2.5% SGST) vide Notification No.01/2017. Central Tax (Rate) dated 28-06-2017,
3.As per Rule 46 of SGST Kerala Rules, tax invoice issued by a registered person shall contain the particulars of amount of tax charged in respect of taxable goods or services.
4.Tax to be collected on the taxable value of the supply of goods or Services.
5.As per the provisions of law for the time being in force

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

Rule 46

27

M/s. Herbal Isolates Private Limited v/s S. Anil Kumar, IRS , Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:- i) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975.
ii) If the answer to the above question is no then will fresh raw green pepper of genus Piper Nigrum merit classification as a spice under heading 0904 of Chapter 9 of the Customs Tariff Act, 1975.
iii) If the answer to both of the above questions are no, then under which heading will fresh raw green pepper of genus Piper Nigrum be classified under the Customs Tariff Act, 1975.
iv) What is the rate of GST applicable on sale or purchase of raw green pepper of genus Piper Nigrum.

Crux:-  i. Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the Customs Tariff Act, 1975.
ii. The ‘green pepper picked from the vine if subject to any process for retaining their natural green colour and flavour, it would be classifiable under 0904 11 90 of Chapter 9 of the Customs Tariff Act. 1975.
iii. The ‘green pepper picked from the vine qualifies the classification under Chapter 7 of the Customs Tariff Act. 1975. However, if it Is subject to any process for retaining their natural green colour and flavour, it would be classifiable under 0904 11 90 of Chapter 9 of the Customs Tariff Act. 1975.
iv.The purchase or sale of green pepper picked from the vine Is exempted under GST as per Entry at SI No. 43 of Notification No. 02/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

 Notification No. 02/2017 Central Tax (Rate)

26

 M/s Kinder Womens Hospital and Fertility Center Pvt. Ltd. v/s S. Anil Kumar,IRS , Additional Commissioner of Central Tax &B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 12.04.2019

Issue:- Whether the supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to in patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’ under SI.No. 74 of Notification No.12/2017-CT(R) dated 28th June, 2017.

Crux:-  The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room ten used in the course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply”. The in-patient is under continuous monitoring of the doctors and nursing staff and administration and dosage of medication is all under the control of the doctor and the nursing staff. The entire treatment protocol is documented and recorded. Thus, it is clear that in case of an inpatient, the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption under SI.No.74 of Notification No.12/2017-CT(R) dated 28th June, 2017.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate)

25

M/s Kindorama Healthcare Pvt. Ltd v/s S. Anil Kumar,IRS , Additional Commissioner of Central Tax &B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 12.04.2019

Issue:- Whether the supply of medicines, consumables, surgical items, items such as needles, reagents etc. used in laboratory, room rent used in the course of providing health care services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’ under SI No. 74 of Notification no. 12/2017-CT(R) dated 28th June, 2017.

Crux:-  The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to in patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply’. The in-patient is under continuous monitoring of the doctors and nursing staff and administration and dosage of medication is all under the control of the doctor and the nursing staff. The entire treatment protocol is documented and recorded. Thus, it is clear that in case of an inpatient, the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption under SI.No. 74 of Notification No. 12/2017-CT(R) dated 28th June, 2017.

Order

Summary

 Notification No. 12/2017 Central Tax (Rate)

24

M/s. Kerala Forest Development Corporation Ltd. v/s S. Anil Kumar,IRS , Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint commissioner of State Tax.

Order dt. 01.03.2019

Issue:- tax liability under GST for tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc against separate invoices.

Crux:- Tax liability under GST for the tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. against separate invoices.

In case where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be Liable to tax at the rates as applicable to such goods and services separately

Order

Summary

 Circular No.47/21/2018-GST

23.

Order dt.06.10.2018

Issue:-  Whether the medicines, consumables and implants used in the course of providing health care services to patients admitted to the hospital for diagnosis , or treatment would be considered as “Composite Supply” of health care services under GST and consequently exempt under Notification No.12/2017 read with Section 8(a) of GST?

Crux:- The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’.

Order

Summary

22.

Order dt.22.10.2018

Issue:-  1) Whether on facts and circumstances of case, the activity undertaken by the applicant amounts to ‘job work’ as defined under Section 2(68) of GST Laws and consequently classified as supply of services?
2) In case the proposed activity is considered as job work, what would be the tax rate for supply of job work services?
3) In case the proposed activity is considered as job work, what is the value on which the applicant would be liable to pay GST?

Crux:-1. The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of ‘job work’ under GST.

2. The activity of the applicant being job work; is a provision of service, as the input as well as output is owned by the principal and not owned by the applicant and falls under serial No.(ii) of the HSN 9988 taxable @18% GST.

3. GST is payable on the transaction value for which job work service is rendered.

Order

Summary

21.

Order dt.20.10.2018

Issue:- i) The tax rate of marine propellers, rudder set, stern tube set, propellers shaft, ms shaft for couplings.
ii) The parts of fishing (floating vessels come under the HSN Code 8902. They requested to know whether all parts of fishing (floating vessels comes under serial no.252 of 1st Schedule, or serial no.371 of 3rd Schedule?
iii) Whether replacement of parts during warranty period constitute supply under GST?
iv) Whether eligible to avail 18% input tax credit on purchase of raw materials, as the manufactured products taxable @5% under 247/252 of 1st Schedule?
 

Crux:-(i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST.
(ii) All parts of fishing / floating vessels come under the HSN Code 8902 are taxable @5% under Serial No.252 of 1st Schedule

Order

Summary

20.

Order dt.20.10.2018

Issue:- "whether quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee Plantation) be classified under HSN 9986 or HSN 9973?".
 

Crux:-The quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose ie, Coffee Plantation be classified under HSN 9986 and eligible for exemption under GST.

Order

Summary

   Notification No. 12/2017 Central Tax (Rate) 

19.

Order dt.06.10.2018

Issue:- whether the medicines, consumables and implants used in the course of providing health care services to patients admitted to the hospital for diagnosis or treatment would be considered as “Composite Supply” of health care services under GST and consequently exempt under Notification No.12/2017 read with Section 8(a) of GST?

Crux:-The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’..

Order

Summary

  Notification No. 12/2017 Central Tax (Rate)  

18.

Order dt. 26.09.2018

Issue:-  1) Is it correct to structure agreement by fixing the land cost by absorbing the development charges?
2) Whether the ITC availed has to be paid back on pro rata basis, on plots sold after completion?

Crux:-1) It is lawful to structure agreement by fixing the land cost after absorbing the development charges.

2) The Input Tax Credit availed in respect of the GST paid on goods and/or services used/consumed for the development of the land, in respect of the plots sold after the issuance of Completion Certificate is liable to be reversed on pro rata basis.

Order

Summary

17.

Order dt. 25.09.2018

Issue:-   whether the commodity "Ada" should be classified under the HSN Code 1902 along with "Seviyan (Vemicelli)" attracting GST at the rate of 5% or should be classified under residual entry at Sl No. 453 of the Third Schedule of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 and State Government Notification No. 360/2017 attracting 18% GST.

Crux:-"Ada" is classifiable under HSN 1902 of the 1st Schedule [Sl No. 97-Seviyan (Vermicelli)] of Notification No. 01/2017-CentraI Tax (Rate) dated 28.06.2017 and State Government Notification No. 360/2017 dated 30.06.2017 attracting 5% GST.

Order

Summary

   Notification No. 01/2017 Central Tax (Rate) 

16.

Order dt.19.09.2018

Issue:- "Tax rate applicable for the Tile Adhesive and Joint Filler manufactured by him".

Crux:-The tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under the category of ‘prepared binder’ specified under HSN 3824 which is taxable @18% GST.

Order

Summary

15.

Order dt.12.10.2018

Issue:- 1. Classification of ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’.
2. Eligibility of exemption from GST vide Notification No.2/2017 – Central Tax / SRO No.361/2017.

Crux:-1. ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable @18% GST.

Order

Summary

14.

Order dt. 26.09.2018

Issue:-1) Construction of Hospital Block buildings in Government Medical College with civil structural, internal and external finishing, plumbing and sanitary arrangements, electrical, HVAC, lifts and fire fighting installations, including testing, commissioning and handover as turnkey work.
2) Construction of Non science building for various departments at Central University of Kerala, Kasargod.
3) Construction of Biotech lab and administrative block at Life Science Park, Trivandrum.

Crux:-1) Supply of works contracts awarded by Government attracts 12% GST.

2) Supply of works contracts awarded by the Central University of Kerala attracts 12% GST.

3) Supply of work awarded by M/s. HLL Infra Tech Services Ltd. for the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST.

Order

Summary

13.

Order dt.20.10.2018

Issue:- Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’?.

Crux:- The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’.

Order

Summary

   Notification No. 12/2017 Central Tax (Rate) 

12.

Order dt.19.09.2018

Issue:- 1) Whether computers, laptops etc., used by the applicant for providing output service would qualify as inputs for the purpose of availing transitional ITC under Section 140(3) of KSGST Act?
2) If the goods are physically available as closing stock as on 30th June, 2017, can the applicant avail ITC for the VAT paid?

Crux:- 1) The computers, laptops etc., used by the applicant for providing output service would not qualify as for the purpose of availing transitional ITC under Section 140(2) / 140(3) of KSGST Act, 2017

2) The goods even though physically available as closing stock as on 30th June, 2017, ITC is not eligible for the VAT paid.

Order

Summary

AAAR Order

Order dated 19/09/2018

Issue: (i) Whether computers, laptops etc., used by the applicant for providing output service would qualify as inputs for the purpose of availing transitional ITC under Section 140(3) of KSGST Act?
(ii) If the goods are physically available as closing stock as on 30th June, 2017, can the applicant avail ITC for the VAT paid?

Crux: The computers, laptops etc., used by the appellant for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transitional input tax credit of the VAT paid during the pre-GST period, under Section 140 of the KSGST Act, 2017.

Order

Summary

  Section 140(2) of CGST

11.

Issue:- Whether "the liability of hospital under GST Act on the supply of medicines and allied items through the pharmacy".

Crux:- The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care treatment and hence not separately taxable but the supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable.

Order

Summary

AAAR Order

Order dated 14/12/2018

Issue: Whether "the liability of hospital under GST Act on the supply of medicines and allied items through the pharmacy"

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

Order

Summary

10.

Order dt.19.09.2018

Issue:- 1) Whether small business exemption under Section 22 of the GST Act is available to all owners separately in case of jointly owned property?
2) Engaging a co-owner to collect and distribute rent among all the owners for administrative convenience will have any implication on the business exemption under Section 22 of the GST Act for individual co-owners?

Crux:- 1) Small business exemption, provided under Section 22 of the GST Act, is eligible to the co-owners separately in the case of jointly owned property, where the rent is collected together, but divided equally and transferred to the respective co-owner.

2) Engaging a co-owner to collect and distribute rent among all the owners for administrative convenience has no implication on the business exemption under Section 22 of the GST Act for individual co-owners.

Order

Summary

  Section 22 of CGST

9.

Order dt. 20.10.2018

Issue:-1)  Whether Re-gasified Liquefied Natural Gas (RLNG), de-mineralized water (DM Water), Hydrogen Rich off Gas and raw water etc can be sent by the applicant to M/s. Prodair Air Products Pvt Ltd without payment of GST under the job work provisions in terms of Section 143 of GST.
2)  Whether Hydrogen, Nitrogen and Steam (Industrial Gases) can be bought back by the applicant from M/s. Prodair Air Products Pvt Ltd without payment of GST under the job work provisions in terms of Section 143 of GST?

Crux:-  The activity of the applicant of sending Regasified Liquefied Natural Gas (RLNG), De-Mineralized Water (DM Water), Hydrogen Rich off Gas and Raw water free of cost to M/s. Prodair Air Prodcts Pvt. Ltd. For manufacture of Hydrogen, Nitrogen and Steam manufactured out of its amount to ‘job work’ as defined under Section 2(68) read with Section 143 of the CGST / KSGST Acts.

Order

Summary

  Section 143 of CGST

8.

Order dt. 26.09.2018

Issue:-"Whether input tax credit on the motor car purchased for demonstration purpose of the customer can be availed as credit on capital goods and set off against output tax payable under GST in the case of a motor car dealer "?

Crux:-  Input tax paid by a vehicle dealer on the purchase of motor car used for demonstration purpose of the customer can be availed as input tax credit on capital goods and set off against output tax payable under GST.

Order

Summary

7.

Order dt.19.09.2018

Issue:-1) Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc, for their use without any consideration, for a specific period constitute supply?
2) Whether such movement of goods constitutes otherwise than by way of supply under GST?

Crux:-  Yes, the placement of specified medical instruments to unrelated customers like hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute composite supply. The principal supply is the transfer of right to use of any goods for any purpose and is liable to GST under SI No. 17 (iii) – Heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.

Order

Summary

AAAR

Order dt. 14/10/2018

Issue:- 1) Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc, for their use without any consideration, for a specific period constitute supply?
2) Whether such movement of goods constitutes otherwise than by way of supply under GST?

Crux:- AAAR uphold the order passed by Advance Ruling Authority and appeal of appellant is disposed.

Order

Summary

  Notification No. 11/2017 Central Tax (Rate)

6.

Shri. Gopal Gireesh, Veena Chemicals, v/s Senthil Nathan S, IRS Joint Commissioner,N.Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 29/05/2018

Issue:- Clarification on rate of tax on commodities relating  to implants for handicapped patients in the nature of joint replacement

Crux:- The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9) of List 3 of entry 257 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting GST @ 5%.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

5.

Sri. Dharsak.V.P.Saraswathi Metal Industries, Alappuzha v/s Senthil Nathan S, IRS Join Commissioner,N.Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 29/05/2018

Issue:- Clarification on rate of tax on Marine, Propeller, Rudder set, Stern tube set, Propeller shaft for couplings used as a part of  fishing /floating vessels.

Crux:- Commodities such as Marine Propellers, Rudder set, Stern tube set, Propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017 and  taxable @ 5% [SGST - 2.5%, CGST -2.5%]

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

4.

M/s J.J. Fabrics, Ernakulam v/s Senthil Nathan S, IRS Joint Commissioner,N. Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 29/05/2018

Issue:- Clarification on rate of tax on Carry bags made of poly propylene non-woven fabrics

Crux:- Carry bags made of poly propylene,non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST- 2.5%].

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

AR of West Bengal
RLJ Woven Sacks Pvt. Ltd
Summary

AR of West Bengal
SMVD Polypack Pvt Ltd
Summary

AR of West Bengal
Mega Flex Plastics Ltd
Summary

3.

M/s Caltech Polymers Pvt. Ltd. v/s Senthil Nathan S, IRS Joint Commissioner, N. Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 26/03/2018

Issue:- "Whether reimbursement of food expenses from employees for the canteen service provided by company comes under the definition of outward supplies as taxable under GST Act."

Crux:- Recovery of food expenses from the employees for canteen services provided by a company amounts to taxable outward supply as defined in Section 2(83) of the CGST Act, 2017 and is taxable..

Order

Summary

AAAR

Order dt. 25/09/2018

Issue:- Whether reimbursement of food expenses from employees for the canteen service provided by company comes under the definition of outward supplies as taxable under GST Act."

Crux:- AAAR does not find any reason to deviate from the decision of the authority for advance ruling and accordingly the following orders are issued:-
The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

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

AR of Tamil Nadu
Goodwill Industrial Canteen
(Summary)

AR of Gujarat
Rashmi Hospitality Services Private Limited
(Summary)

2.

M/s Synthite Industries Ltd.,Ekm v/s Senthil Nathan S, IRS Joint Commissioner, N. Thulaseedharan Pillai, Joint Commissioner (General)

Order dt. 26/03/2018

Issue:- 1. Whether on procuring goods from China, in a context where the goods purchased are not brought into India, is GST payable by them'
2. On the sale of goods to the company in USA, where goods sold are shipped directly from China to USA without entering India, is GST payable by them'
3. On procuring goods from China not against specific export order, in a context when the goods purchased are not brought into India, is GST payable by them'
4. On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GST payable by them'

Crux:-The goods are liable to IGST when they are imported into India and the IGST is payable at the time of importation of goods into India.
The applicant is neither liable to GST on the sale of goods procured from China and directly supplied to USA nor on the sale of goods stored in the warehouse in Netherlands, after being procured from China, to customers, in and around Netherlands, as the goods are not imported into India at any point.

Order

Summary
 

 Section 2 of IGST

1.

Sri. N.C.Varghese,Thrissur v/s Senthil Nathan S, IRS Joint Commissioner, N. Thulaseedharan Pillai, Joint Commissioner (General),

Order dt.26/03/2018

Issue:- Clarification of rate of tax & HSN code of standing rubber trees

Crux:- Rubber woods attract 18%  GST under the HSN 4403.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)