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Related Information

Issues: "What is the classification of the 'Works Contract' services pertaining to construction, erection, commissioning and completion of 'Bridges' provided by the applicant as a sub-contractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government entities such as National Highway Authority of India?"

Crux:- The services pertaining to construction, erection, commissioning and completion of 'Bridges' provided by the applicant as a sub-contractor in respect of construction contract pertaining to construction/widening of roads by the National Highways Authority of India falls under the scope of Serial No. 3(iv) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (as amended) and attracts GST @ 12% (CGST 6% + SGST 6%).

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Notification No. 11/2017 Central Tax (Rate)

Order dated 09/09/2019

Issues:-whether the parking lot services provided by the contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification No. 12/2017 as the parking lot activity is covered under Article 243 of the Constitution?"

Crux:- The parking services provided by the Contractor appointed by the Market Committee, not exempt under Notification No. 12/2017 as the Market Committee is not a Government Authority. Marketing committee (Mandi Board) does not qualify under the definition as provided in clause 2(zf) of the notes appended to Notification No. 12/2017. The activity / services of parking provided by the applicant falls under heading 9967 and attracts GST@ 18% (CGST 9% + SGST 9 %).

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Notification No. 12/2017 Central Tax (Rate)

Order dated 30/08/2019

Issues:-What is the GST rate on Railway seat and parts thereof exclusively used by Railways i.e. M/s RCF?

Crux:- The product ‘Seats for Railway Coaches” fall under Heading 9401 and attract GST at 18%.

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Notification No. 01/2017 Central Tax (Rate)

Order dated 21/08/2019

Issues:-Whether GST is applicable on the job work charges charged for manufacturing of Poultry Feed/Cattle Feed on job work basis"?

Crux:- The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis is not “Support services to agriculture, forestry, fishing, animal husbandry”. The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis falls under heading 9988 and attracts GST @ 5% (CGST 2.5% + SGST 2.5%).
 

Order

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Notification No. 11/2017 Central Tax (Rate)

Order dated 28/09/2018

Issues:- Determine the applicability of GST on the differential payment received by a party to the aforesaid contract from the other party to the contract is (in) event of “settlement”, “washout” or “closure” of contract by it.

Crux:- In forward contracts in cotton sales, being settled by the applicant with the other party to the contract by way of payment of the differential of forward rate and rate fixed by the applicant using his discretion, such rate being different than the market price of cotton on the date of settlement, the same would not be falling within the purview of `securities’ as defined in Section 2(101) of the CGST Act, 2017 and would therefore be chargeable to GST.

In the forward contracts in cotton purchase being settled by the apllicant with the other party to the contract by way of payment of the differential of forward rate and prevailing market rate on the settlement date, the same would be falling within the purview of ‘securities’ as defined in Section 2(101) of the CGST Act, 2017 and would therefore not be chargeable to GST.
 

Order

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Schedule II of CGST

Order dated 20/08/2018

Issues:- 1. Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets?

2. Whether the applicant is eligible to claim Input Tax Credit (for short “ITC”) in respect of complimentary tickets?

Crux:- 1. The activity of providing complementary tickets free of charge to some persons would be considered supply of service as per provisions of both Section 7(1)(a) and 7(1)(d) and would therefore be leviable to tax as per provisions of Section 9 of the CGST Act, 2017.

2. Since all tickets supplied by the applicant including complementary tickets would be taxable, the applicant would clearly be eligible for claim of Input Tax Credit as per the provisions of Section 16 of the CGST Act, 2017.
 

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Section 16 of CGST Act

Order dated 13/08/2018

Issues:- Whether ‘Lab manual’ written by authors as prescribed by Educational Boards and which also contains, apart from chapter wise printed material and printed question and answers, some blank sheets / papers for exercise by students, would be classified under GST Tariff heading 4901 as ‘Printed Books’ which carries Nil rate of tax or would it be classified under the GST tariff heading 4820 which attracts tax @ of 12% (CGST + SGST) under the description ‘Laboratory Notebooks’?

Crux:- The Lab Manual being published by the applicant which comprises of a bulk of instructional /educational printed material as per syllabus of educational board and which also contains some blank pages for the students to practice or write, would be classified under GST Tariff heading 4901 as printed books which currently carry a Nil rate of tax.
 

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Notification No. 02/2017 Central Tax (Rate)

AR of Delhi
M/s Sonka Publications (India) Private Limited
Summary