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AAAR Order

Order Dated 18.08.2020

Issue: 1. Whether the services provided by the applicant shall be treated as local services or export of services?
2. Whether the applicant is liable to pay GST on such services provided to the US Client directly?
3. Whether the benefit of zero-rated supply can be availed by him for his services?
4. Whether he is eligible for refund of taxes already paid in the past if the refund is within the time limit provided under the GST Act?

Crux:  AAAR do not find any reason to interfere with the order of the advance ruling authority in this matter.

Order

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AAAR Order

Order Dated 18.08.2020

Issue: 1. The product intended to be manufactured by the applicant and supplied as Chewing tobacco with the brand name Kavi cut tobacco� is classifiable under CTH 2403 9910 - Chewing Tobacco.
2. The applicable rate of compensation cess is provided under serial no. 26 of the Notification no. 01/2017-compensation cess dated 28.06.2017 @ 160%

Crux:  AAAR do not find any reason to interfere with the order of the advance ruling authority in this matter.

Order

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Section 7 of CGST

Schedule II of CGST

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Notification No. 01/2017 Central Tax (Rate)

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Order Dated 28.08.2019

Issue:-What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, keyboard and mouse or any combination of input/output unit ?

Crux:-The rate of GST applicable on a supply made by the applicant of desktops consisting together of CPU, monitor, keyboard and mouse classifiable under CTH 8471 is taxable @ 9% CGST as per Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 & 9% -SGST under Notification No.II (2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended if all the units are supplied together with the CPU in a single supply.

Order

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Order Dated 30.08.2018

Issue:-Whether service by the commission agents to the agriculturists for their sale or purchase of their produce not involving the agents as either a recipient of goods or as a supplier of goods are liable to tax or not”?

Crux:-The service by the Commission Agents as per the submissions of the applicant to the agriculturists of turmeric is service under the Heading 9986 and is taxed to ‘NIL’ rate of CGST as per SI.No. 24 (i) (i) (g) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017 as amended and ‘NIL’ rate of SGST as per SI.No. 24 (i) (i) (g) of G.O.(Ms) No 72 dated 29.06.2017 No.I1(2)/CTR/532(d-14)/2017 as amended.

Order

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Order Dated 25.11.2019

Issue:-Whether the Input Tax Credit against purchases of materials construction of building materials can be claimed and utilize to nullify the cascading effect of taxation?

Crux:-No Input Tax Credit is available against any goods or services received by the applicant for construction of the Marriage Hall on his own account even if used in course or furtherance of his business of renting the place.

Order

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Order Dated 25.11.2019

Issue:-1. Whether the medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures would be considered as ” Composite Supply” of health care services under GST and consequently can exemption under Notification No.12/2017 read with Section 8(a) of GST be claimed?
2. Tax liability on medicines supplied to in-patients through pharmacy?

Crux:-1. Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of In Patient Healthcare Service.

2. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of Notification no 12/2017 is exempted from CGST and SGST as per SI No 74 of the Notification.

Order

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Order Dated 22.10.2019

Issue:- Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)"?

Crux:-Central Tax Notification No. 33/2017-C.T. dated 15.09.2017 as amended and State Tax Notification No. II(2)/CTR/783(c-3)/2017 vide G.O. (Ms) No. 107 dated 15.09.2017 as amended is not applicable to the applicant.

Order

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Order Dated 25.11.2019

Issue:- "Whether the Input Tax Credit against purchases of construction of building materials can be claimed and utilize to nullify the cascading effect of taxation"

Crux:-No Input Tax Credit is available against any goods or services received by the applicant for construction of the Marriage Hall on his own account even if used in course or furtherance of his business of renting the place.

Order

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Order Dated 23.09.2019

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 accordingly eligible for exemption under the category “HEALTH CARE SERVICES”?

Crux:-Medicines, consumables and implants used in the course of providing health care services to in-patients is a composite supply of Inpatient Services classifiable under SAC 999311 and Supply of health care services or inpatient services is exempted from CGST and SGST as per SI No 74 of the Notification no 12/2017


Order

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Order Dated 26.09.2019

Issue:- 1.Whether the medicines, consumables, surgical 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?
2. Whether ITC is eligible for obligatory services provided to In-patients through outsourcing;-(a) Washing and Sewage Removal – 100%(b) House Keeping and Lease Rent on Machinery – On Proportionate basis.

Crux:-1.Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply, and Supply of health care services as defined in Para 2(zg) of Notification no 12/2017-C.T. (rate) dated 28.06.2017 is exempted from CGST and SGST as per SI No 74 of the notification.
2.The applicant is not eligible for the credit of tax paid on the Input services used exclusively for providing exempt services of health services to in patients such as laundry services used for in patients. For Input services such as housekeeping, leasing of equipment used for both exempt supply of health services to in patients and taxable supply of medicines etc. to outpatients , the appropriate ITC eligible is determined by Rule 42 of the CGST Rules 2017 and TNSGST Rules read with Section 17(2) of CGST/TNGST Act 2017.

Order

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Order Dated 23.09.2019

Issue:-Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?”

Crux:-The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’, ‘Richyaa Darner Jeera Soda’, ‘Licta Jeera Masala, ‘Richyaa Darner Orange’ and ‘Licta Orange’ are classifiable as ‘Other’ under CTH 22021090.

Order

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Order modify by AAAR

Order dated 10/02/2020

Issue: Whether carbonated fruit juices falls under Fruit Juices or aerated drinks?

Crux: AAAR do not find any reason to interfere with the order of the advance ruling authority and the subject appeal is disposed of accordingly.

Order

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Order Dated 25.11.2019

Issue:- What is the applicable rate of GST for the services provided for a  lump sum payment?

Crux:-The supplies made by the applicant are ‘Mixed supply’ and the rate of tax is the highest rate applicable to the various services supplied by the applicant which is 9% CGST as per Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and 9% SGST vide Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

Order

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Order Dated 26.09.2019

Issue:- Why not we classify the Tamarind Fruit obtained from the farmers under HSN 0810, as “fresh fruit”, since the product does not undergo any process of manufacture or undergo any value addition.

Crux:-Tamarind supplied by the applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable under CTH 08109020.

Order

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Order Dated 25.11.2019

Issue:-1.Whether the issue of Own Closed PPIs by the ‘Applicant’ to customers be treated as supply of goods or supply of services as defined under the provisions of the CGST / SGST Act 2017 and rules, notifications there on.

2.Is the time of issue of Own Closed PPIs by the ‘Applicant’ to customers is the time of supply of goods or services warranting tax liability?

3.what is rate of taxes applicable for such supply of goods or services as the case may be?

4.whether the issue of PPIs by Third Party PPI Issuers subject to GST at the time of issue in their Hands?

5. Whether the amount received by the ‘Applicant’ from Third party PPI issuers subject to GST?

6. IGST collection at the time of sale of goods or services on redemption of PPIs i.e. own and from Third Party will be a sufficient compliance of the Provisions of the CGST Act?

7. What is the treatment of Discount (the difference between Face value and discounted value) in the hands of issuer of PPI in case of third party PPIs. Whether the ‘Applicant’ will be liable to pay GST on this difference Value?
In the given case, First of all it is to be ascertained as to whether the PPI under consideration are ‘actionable Claims’ as defined under law or `Vouchers’ as defined under the Act and thereafter as to how the issue of PPIs are to be considered, i.e., as goods or services
Actionable Claim is defined under Section 2(1) of the Act:- as“ actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882;

Crux:- -1. The Own closed PPIs issued by the Applicant are ‘vouchers’ and are a supply of goods.

2. The time of supply shall be the date of issue of vouchers if the vouchers are specific to any particular goods specified against the voucher. If the gift vouchers/gift cards are redeemable against any goods bought, the time of supply is the date of redemption of voucher.

3. In the case of paper based gift vouchers classifiable under heading 4911, the applicable rate is 6% CGST  and 6% SGST. In the case of gift cards classifiable under heading 8523 the applicable rate is is 9% CGST and 9% SGST.

 
4. The questions raised at SI.No. 4,5,6 and 7 are not answered for the reason that the said questions are not admitted as this authority does not have jurisdiction..

Order

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Order Dated 17.10.2019

Issue:- (a) Classification of any goods or services or both;
(b) Applicability of a notification issued under the provisions of this Act;
(c) Determination of time and value of supply of goods or services or both;
(d) Admissibility of input tax credit of tax paid or deemed to have been paid;
(e) Determination of the liability to pay tax on any goods or services or both;
(f) Whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Crux:-1. Not answered as not covered under Section 97(2) of the Act.

2. The product ‘K Juice Grape’ falls under the category of “Other” under CTH 2202 10 90. The applicable rate of tax is 14% CGST vide SI. No. 12 of Schedule IV under Notification No. 1/2017-Central Tax (Rate) and 14% under SGST at 14% vide SI.No. 12 of Schedule IV under Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.

3. Not answered as not covered under section 97(2) of the Act.

Order

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Order Dated 26.09.2019

Issue:- Whether The preferred  Advance Ruling on when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting immovable properties in the following 4 situations

(i) Whether The licensee does not react to the periodical reminder letters issued by the applicant and also does not pay the monthly license fee to the applicant.
(ii) The licensee disputes amount of license fee the periodical reminder letters issued by the applicant by means of reply letters and also does not pay the periodical license fee to the applicant.
(iii) The licensee disputes the periodical reminder letters issued by the applicant asking for license fee by initiating legal dispute before the legal forums like arbitration, court etc., as provided in the license agreement and does not pay the periodical license fee to the applicant;
(iv) The licensee disputes the periodical reminder letters issued by the applicant asking for license fee by initiating legal dispute before the legal forums like arbitration, court etc., as provided in the license agreement; but pays under protest adhoc amounts which are part of periodical license fee payable by him under the expired license agreement.

Crux:-If the rent invoice is issued before the due date of payment as specified in the agreement, the Time of supply as determined by Section 13(2) (a) shall be date of issue of invoice or Rent claim advice. If the invoice is issued after such due date of payment, the Time of supply as determined by Section 13(2) (b) shall be the date of provision of service which is the end of recurrent period specified in the agreement, after which the rent/licence fee is to be paid.

Order

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Section 7 of CGST

Order Dated 25.07.2019

Issue:-Whether the amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services (CSS) rendered by the applicant before 01.07.2017 are liable to GST?

Crux:-The amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services of lease/rent, due to delayed payment of before consideration for those services rendered by the applicant are liable to GST.

Order

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Section 7 of CGST

Order Dated 25.07.2019

Issue:-1. Whether the applicant is entitled to take credit of input tax charged on the following inward supply of goods or services or both which are used or intended to be used in the course or furtherance of the business of the applicant
i. Medical and diagnostic equipment
ii. Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in house hospital
iii. Spares for medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house hospital
v. Repairing Services of medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in house hospital. Subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45 (both inclusive), (2) such conditions stipulated in subsections(2) to (a) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of goods or services or both does not fall under the blocked credit under Section 17(5)(e), Section 17(5)(h) and Section 17(5)(i) of the Act?

Crux:-The applicant is not entitled to take credit of input tax charged on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these, which are used to provide medical facilities to the employees, pensioners and dependents in the in-house hospital.

Order

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Section 17 of CGST

Order Dated 26.07.2019

Issue: Classification of cattle feed in cake form.

Crux: "The product Cattle feed in cake form manufactured by the Applicant is classifiable under Chapter Heading 2309 90 10 and stands exempted vide Sl. No. 702 of Notification No. 2/20l7-Central Tax (Rate) dated 28th,  June 2017 as amended and Sl. No. 102 of Notification. No.II(2)lCTR|532(d-5)l2OI7 dated 29th June 2017 as amended and in case of interstate supplies vide S1.No.102 of Notification No. 2/2017-Integrated Tax (Rate) dated 28th June 2017 as amended."

Order

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Notification No. 02/2017 Central Tax (Rate)

Order Dated 26.07.2019

Issue: Classification of cattle feed in cake form.

Crux: "The product Cattle feed in cake form manufactured by the applicant is classifiable under Chapter Heading 2309 90 10 and stands exempted as per vide Sl. No. 102 of Notification No. 2/2017-Central Tax(Rate) dated 28th, June 2017 as amended and Sl. No. 102 of Notification. No.II(2)lCTR|532(d-5)/2017 dated 29th June 2017 as amended and in case of interstate supplies vide S1.No.102 of Notification No. 2/2017-Integrated Tax (Rate) dated 28th June 2017 as amended."

Order

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Notification No. 02/2017 Central Tax (Rate)

Order Dated 26.07.2019

Issue: 1) What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of Tamil Nadu?
2) Whether the transport service provided by them would come under Goods transport Agency service or not?
3) Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers?
4) If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer. In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act?

Crux: 1. The supply of Complementary Weaning Food Containing Amylase Activity at the specified destinations as per the bid/agreement is a composite supply which is a taxable supply liable to GST.
2. The applicable rate is 2.5% CGST and 2.5% SGST subject to fulfillment of the conditions of Notification No. 39/2017-CT(R) dt 18.10.2017 and corresponding state notification
3. As the entire supply of the food and delivery together is a composite supply, the transportation delivery alone is not a "Goods Transport Agency" service.
4. This Authority cannot specify how the invoices are to be raised for this composite supply.

Order

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Notification No. 39/2017 Central Tax (Rate)

Order Dated 24/06/2019

Issue: Determine the value to be adopted in respect of transfer to branches outside the state

Crux: The value in respect of supply of goods i.e. Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses, Complete spectacles by the applicant to distinct persons being branches outside the state of Tamil Nadu shall be the open market value of such supplies that is available as per of Rule 28(a) and Explanation (a) to Chapter IV of CGST/TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017. Where the goods are intended for further supply as such by the recipient, the applicant has the option to adopt an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person as the value of such supplies to the distinct recipient as per proviso to Rule 28 and Explanation (a) and (b) to Chapter IV of CGST/TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017.

Order

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Order modify by AAAR

Order dated 13/11/2019

Issue:  Determine the value to be adopted in respect of transfer to branches outside the state

Crux: AAAR set aside the ruling of the Original Advance Ruling Authority and ruled that the appellant is eligible to adopt the value as per Second Proviso to Rule 28 of the CGST/TNGST Rules 2017, at the time of supply of goods from the State of Tamilnadu in the terms of the scenario discussed, in as much as the recipient distinct person is eligible for full Input Tax credit as required under the said proviso.

Order

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Section 15 of CGST

Rule 28 of CGST

Order Dated 21/06/2019

Issue: Whether on facts and circumstances of the case, since Integrated Goods and Services Tax ("IGST") is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged?

Crux: On the supplies received from M/s Sanghvi Movers Ltd., Maharashtra, the applicant M/s Sanghvi Movers Ltd., Tamil Nadu, is not eligible for the full Input Tax Credit but only to the extent specified in the restrictions as per second proviso Section 16(2) of CGST Act and Rule 37 of CGST Rules read with Section 20(iv) of IGST Act, subject to fulfillment of all other conditions under section 16 of CGST Act read with section 20(iv) of IGST Act.

Order

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Order modify by AAAR

Order dated 13/11/2019

Issue: Whether on facts and circumstances of the case, since Integrated Goods and Services Tax ("IGST") is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged?

Crux: AAAR modify the ruling of the Original Advance Ruling Authority and ruled that the appellant is eligible to avail full Input tax credit of tax paid by SML HO on the lease/ hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per Section 16 of CGST/TNGST Act 2017.

Order

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Section 16 of CGST

Section 20 of CGST

Rule 37 of CGST

Order Dated 21/06/2019

Issue: If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S.No.77 of Notification 12/2017 - Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 - Central Tax (Rate) dated 25.01.2018, the applicant is liable to pay GST only on the amount in excess of Rs.7500 or on the entire amount?"

Crux: If a service by the applicant, a registered housing society/resident welfare association to its members by way of reimbursement of charges or share of contribution, for sourcing of goods or services from a third person for the common use of its members, is such that it is above 7500 rupees per month effective from 25.01.2018 ( 5000 rupees before), it is not eligible SI No 77 (c ) of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 as amended for CGST and of SI No 77 (c ) of Notification No.II(2|/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended for SGST. CGST and SGST at appropriate rates are to be paid by the members on the full amount of reimbursement of charges or share of contribution.

Order

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Notification No. 12/2017 Central Tax (Rate)

Order Dated 21/06/2019

Issue: Applicable rate of tax on the sales (supply) of" Wet Wipes

Crux: 1. The product Wet Wipes supplied by the applicant is classifiable under 3307 90 90 of the First Schedule to the Customs Tariff Act, 1975
2. The Rate of tax applicable is 14% CGST and 14% SGST as per SI No 29 of Schedule IV of Notification no. 01/2017-C.T. (Rate) dated 28.06.2017 and as per SI No 29 of Schedule IV of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017, respectively upto 14.11.2017. From 15.11.2017, the applicable tax rate is 9% CGST and 9% SGST as per SI No 60A of Schedule III of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 amended and as per SI No 60A of Schedule III of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended, respectively.

Order

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Circular No.52/26/2018-IGST

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Order Dated 21/05/2019

Issue: 1.The Applicant dairy machinery works (photograph attached) is liable to tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify.
2. In dairy machinery works, the Applicant have taken Milk processing, milk chilling Refrigeration system, Milk handling equipment’s and Milk Packing equipment’s and milk allied product making machinery. For such supply and erection of dairy machinery it involves service charges also. If so what will be the rate of tax on the service charges component (Bill model is enclosed).
3. Whether our nature of activities falls under works contract or not. If so, what will be the rate of tax and its HSN code? Also inform the details of entries to be made in monthly return GSTR-1.
4. Clarify the applicability of E-Way Bill procedures for our business activities i.e. The goods sent on delivery challan for erection purpose and subsequently bill made similarly we took back the machinery to our place for repair and maintenance kindly specify the transport documents to be used in our business activities mentioned above.

Crux:-. 1.The applicable classification of the dairy Machinery cannot be pronounced as no details of such supply were produced.
2.  The applicable rate of tax for Milk processing, repairing and replacement wor is 9%-CGST under Sl.No. 25(ii) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and at 9% -SGST under Sl.No. 25(ii) of Notification No.II(2)/CTR/532(d-14)12017 vide G.O. (Ms) No. 72 dated 29.06.2077 as amended.
3. The Activity of the applicant are not works ContractSummaryas defined in Section 2(I).9) of the CGST/TNGST Act 2OI7
4.The applicability of E-way bill procedure and GSTR- 1 are not answered as outside the purview of section 97 of CGST Act.

Order

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Notification No. 11/2017 Central Tax (Rate)

Order Dated 21/05/2019

Issue: Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands?
 

Crux:-The Profit Sharing Agreement between the applicant and various shareholders of SHA is an actionable claim and is as neither a supply of goods nor a supply of services covered under Schedule III to CGST Act and SGST Act and hence is not taxable to CGST or SGST.

Order

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Schedule III of CGST

Order Dated 16/04/2019

Issue: Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not?

Crux:-Forced Lubrication Pumps, Emergency Lube Oil Pumps , DG Lub Oil Transfer Pumps and Triple Screw Pumps manufactured by the Applicant supplied to the India Navy for commissioning in its Vessels and Warships are parts of ‘All types of Vessels 84 Warships”

2. They are covered under entry at SI.No. 252 of Schedule I of the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended at 2.5% CGST and at Si.No. 252 of Schedule I of the Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended at 2.5% SGST and at SI. No 252 of Schedule I of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 as amended at 5% IGST.

Order

Summary

Notification No. 01/2017 Integrated Tax (Rate)

Order Dated 16/04/2019

Issue:1.Whether supply of Engineering, Procurement and Construction(EPC) contract for establishment of Fluids Servicing System where in both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017.
2. If Yes, Whether the Principal Supply in such case can be said to be “ Establishment of Fluids Servicing System(FSS)” can be taxable at 5% GST vide notification No.45/2017- Central Tax(Rate) dated 14/11/2017.
3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply?

Crux:-1. The Supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System between the applicant and IPRC is a composite supply in terms of Section 2(30) of CGST and TNGST Act, 2017.

2. This supply is a works contract in terms of Section 2(119) of CGST and TNGST Act, 2017 and hence Notification No.45/2017- Central Tax(Rate) dated 14/11/2017 and corresponding SGST Notification vide G.O. (Ms) No.161, dated 14.11.2017 is not applicable

3.The complete transaction is taxable at the rate applicable to this supply of works contract.

Order

Summary

Notification No. 45/2017 Central Tax (Rate)

Order Dated 15/04/2019

Issue: Whether the interest subvention income received by Daimler Financial Services India Private Limited(DFSI) from Mercedes-Benz India Private Limited (MB India) to reduce the effective interest rate to the final customer is chargeable to GST?

Crux:-The interest subvention income received by Daimler Financial Services India Private Limited(DFSI) from Mercedes-Benz India Private Limited (MB India) to reduce the effective interest rate to the final customer is chargeable to GST as a supply under SAC 999792 as Other miscellaneous Services , agreeing to do an act, to 9% CGST and 9% SGST as per Si no 35 of Notification No 11 / 2017 Central Tax (Rate) dt. 28.06.2017 as amended are chargeable as per SI no 35 of Notification No. II(2)/CTR/532(d- 14)/ 2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

Order

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Notification No. 11/2017 Central Tax (Rate)

Order Dated 15/04/2019

Issue: 1.Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker fall under Chapter Heading No. 8419 of the GST tariff and therefore SI. No. 320 of Schedule III to notification No. 41/17 CTR dated 14.11.2017 and corresponding SI.NO. 320 of Schedule III to G.O. M.s.No. 157 dated 14.11.2017 to be taxed at the rate of 18%.
2. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker is a machinery not meant for domestic use and will therefore be classified under Chapter Heading No. 8419 of GST tariff to be charged at the rate of 18%.
3. Whether in the facts and circumstances of the case and in view of the fact that, Manual/Traditional Filter Coffee Maker, being not meant for domestic use and falling under Chapter Heading No. 8419 of GST tariff SI. No. 320 of Schedule III to Notification No. 41/17 CTR dated 14.11.2017 and corresponding SI. NO. 320 of Schedule III to G.O. Ms. No. 157 of 2017 is to be taxed at the rate of 18%.

Crux:-1. “Gemini Modern Auto Coffee Filter” and “Gemini Modern Traditional Coffee Filter” supplied by the applicants are classifiable under Chapter Heading 84198190.

2. For the period 01.07.2017 to 14.11.2017, the applicable rate on “Gemini Modern Auto Coffee Filter” and “Gemini Modern Traditional Coffee Filter” is CGST 9% as per S1.No. 453 of Schedule -III of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 and SGST 9% as per SI.No. 453 of Schedule -III of Notification No. 11(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017. The products are taxable to CGST 9% and SGST 9% as per Sl. No. 320 of Schedule III to Notification no. 01/2017-C.t.(Rate) dated 28.06.2017′ as amended by Notification No. 41/2017 dated 14.11.2017 and Sl.No. 320 of Schedule III to Notification No. 11(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 effective from 15.11.2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 22/03/2019

Issue: Classification of the Commodity Kalava Raksha Sutra (Sacred Thread)Summary manufactured and supplied by them.

Crux:-Braided textile yarns supplied by the Applicant made PolypropyleneYarn is classifiable under 56074900, made of Other Synthetic Yarn is classifiable under 56075090. made of Cotton is classifiable under 560790 90.

Order

Summary

Order modify by AAAR

Order dated 07/08/2019

Issue: classification of the Commodity Kalava Raksha Sutra (Sacred Thread) manufactured and supplied by them

Crux: The remarks of the lower authority in its order may be treated as expunged/deleted. The ruling of the Lower authority is maintained.

Order

Summary

Notification No. 1/2017 Central Tax (Rate)

Order Dated 22/03/2019

Issue:-. 1. What is the correct HSN code for Polypropylene Mats?

2. How  HSN chapter 39, the tariff item 3902 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 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 25-01-2018 and thereafter at 5% GST as per Entry 198A of the Schedule of Notification No. 01/2017-Central Tax (Rate) dated 28.05.2017 and S.R.O.No. 360/2017 dtd.30-06-2017.

Order

Summary

Notification No. 1/2017 Central Tax (Rate)

Order Dated 27/02/2019

Issue:-1. Classification of the product Plastic Seedling tray.
2. Applicability of a notification issued under the provisions of this Act.
3. Admissibility of input tax credit of tax paid or deemed to have been paid.

Crux:- 1. Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by the Applicant as Plastic are classifiable under CTH 39269099.
2. The applicable tax rate is 9% CGST as per SL No. 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended and is 9% SGST as per Sl.No. 111 of Schedule III of G.O. (Ms) No. 62 dated 29.06.2017 as amended.
3. The Credit of Input tax paid is available subject to fulfilment of conditions under Section 16 and Section 17 of the CGST/TNGST Act 2017.

Order

Summary
 

Notification No. 1/2017 Central Tax (Rate)

Order Dated 22/01/2019

Issue:-1. Whether the works awarded by Integral coach Factory, Chennai for ‘Construction of shed, provision of M& Ps in ICF Shell/ furnishing Division, retro-fitment / re-conditioning / re-sitting /disposal of obsolete M & Ps of shell division including wet leasing of M 8s Ps and associated Electrical works on turn-key basis’ to the applicant is composite supply of services?

2. Whether the benefit of si.No.3 (v) (a) as well as Sl.no. 3(vi) (a) of Notification No. 11/2017- C.T. (Rate) as amended is applicable to subject works?

3. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax irrespective of the movement of goods for execution of project?

4. What is the value on which invoice has to be raised in case of event/milestone invoicing if required?

Crux:-1. In the contract, agreement for erection, commissioning, installation of plant and machinery for a factory to manufacture stainless steel coaches covering Schedule I, II , III, the portion pertaining to supply of machine, plant and equipment’s including commissioning spares in Schedule I, erection and commissioning of all civil structures in Schedule II, supply of electrical equipment including commissioning spares in Schedule III is a composite supply of services; the supply in the agreement for wet leasing of Robotic spot welding machine and Laser cutting and welding machine as per Schedule V(a) and Schedule V(b) is a composite supply of services; the supply in the agreement for Comprehensive Annual Maintenance Contract (CAMC) of Mechanical & Electrical under Schedule VI (a) and VI (b) is a composite supply of services.

2. The supply in the agreement for erection, commissioning, installation of plant and machinery for a factory to manufacture stainless steel coaches covering Schedule I, II and III is a composite supply of works contract for original works of construction, erection, commissioning, or installation pertaining to railways, and is taxable at 6% CGST and as per SI.No. 3(v)(a) of Notification No. 11/2017 -C.T.(Rate) and 6% SGST as per SI.No. 3(v)(a) of Notification No.II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended with effect from 22.08.2017.
Prior to that, it is taxable at 9% CGST as per SI.No. 3(ii) of Notification No. 11/2017 -C.T.(Rate) and 9% SGST as per SI.No. 3(ii) of Notification No.11(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.
The supply in the agreement for wet leasing of Robotic spot welding machine and Laser cutting and welding machine as per Schedule V(a) and Schedule V(b) is not eligible for SI no 3(v)(a) of this notification.
The agreement for Comprehensive Annual Maintenance Contract (CAMC) of Mechanical & Electrical under Schedule VI (a) and VI (b) is not eligible for SI no 3(v)(a) of this notification.

3. This Authority cannot give a Ruling on the question of when to raise invoices by the Applicant as per Section 97(2)of CGST Act/TNGST Act.

4. The value of supply for each invoice raised by the Applicant will be the transaction value and should include the amounts , if any, as specified in Section 15(2) and exclude the discounts, if any, as specified in Section 15(3) of CGST ACT 2017.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Schedule II of CGST

Section 2 of CGST

Order Dated 22/01/2019

Issue:-

1. Considering the nature of transactions carried out by RGCA and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws?

2. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24?

3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration

4. If registration is required to be made, what are the tax rates applicable to the transactions of RGCA?

5. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn’t having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST?

Crux:- 1. The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act.

2. RGCA shall obtain registration in every such State or Union territory in which he is so liable.

3. The rate of tax for various supplies of goods and services supplied by RGCA are :

a. Fish seeds, prawn/shrimp seeds supplied by RGCA, classifiable under 0301, are exempt from CGST under SI. No.18 of Notification No.2/2017-C.T. (Rate) dated 28.06.2017 as amended and from SGST under SI. No. 18 of Notification No.II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended.

b. Live fish supplied by RGCA, classifiable under 0301, are exempt from CGST under SI. No.19 of Notification No.2/2017-C.T. (Rate) dated 28.06.2017 as amended and from SGST under SI. No. 19 of Notification No.II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended.

c. Artemia cysts supplied by RGCA, classifiable under 0511, are taxable at 2.5% CGST under SI. No.21 of Notification No.1/2017-C.T. (Rate) dated 28.06.2017 as amended and at 2.5% SGST under SI. No.21 of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.

d. Research and development activities of RGCA are towards breeding, developing new species, genetic testing of Seed and adults of diversified aquaculture species, Gene sequencing for confirmation of species, under SAC 9981, are taxable at 9% CGST under SI no 18 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under SI no 18 of Notification No .II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

e. Consultancy services of RGCA are towards nursery technology, cage farming hatching etc. which are support services for rearing of fish ,crab, prawn , etc. and are directly related to operations ,classifiable under SAC 9986, are exempt from CGST under SI no 54 of Notification No 12/2017 dt 28.06.2017 as amended and exempt from SGST under SI no 54 of Notification No.II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended

f. testing for pathogens of soil, water, feed etc. and chemical analysis of water and soil and Gene sequencing of pathogens, classifiable under SAC 9983, by at 9% CGST under SI no 21 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under SI no 21 of Notification No .11(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

g. training services of RGCA to farmers, hatcheries which are support services for rearing of fish ,crab, prawn , etc. and are agricultural extension services covered under SAC 9986 and hence are exempt from CGST under SI no 54 of Notification No 12/2017 dt 28.06.2017 as amended and exempt from SGST under SI no 54 of Notification No.II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended

h. The training activities of RGCA to students, academia who are not directly involved in rearing of fish, aquaculture etc. are covered under SAC 9992 and taxable at 9% CGST under SI no 30 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under SI no 30 of Notification No.II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

Order

Summary

Order modify by AAAR

Order dated 26/07/2019

Issue: 1. Considering the nature of transactions carried out by RGCA and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws?

2. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24?

3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration

4. If registration is required to be made, what are the tax rates applicable to the transactions of RGCA?

5. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn’t having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST?

Crux: AAAR do not find any reason to interfere with the Order of the Advance Ruling Authority in this matter. The subject appeal is disposed of accordingly.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Notification No. 02/2017 Central Tax (Rate)

Notification No. 11/2017 Central Tax (Rate)

Notification No. 12/2017 Central Tax (Rate)

Section 22 of CGST

Order Dated 22/01/2019

Issue:- What is the rate of tax for the vadams made of maida and what is the HSN Code?

Crux:- The product namely “Maida Vadam/Papad” is classifiable under ‘19050540’ and is exempted from CGST and SGST vide SI no 96 of Notification No. 02/2017 -CT (Rate) dt 28.06.2017 as amended and Notification No.11(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 respectively.

Order

Summary
 

Notification No. 02/2017 Central Tax (Rate)

Order Dated 22/01/2019

Issue:-What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of Notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time?

Crux:-
1. The goods ‘Vaya Tyffyn’ and Vaya Drynk’ supplied by the Applicant are classifiable under CTH 96170019

2. The goods are chargeable to 14% CGST and 14% SGST as per SI.No. 225 Schedule IV of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 respectively upto 14.11.2017. From 15.11.2017, they are chargeable to 9% CGST and 9% SGST as per S.No. 449B of Schedule -III of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 as amended and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended respectively.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Notification No. 41/2017 Central Tax (Rate)

Order Dated 22/01/2019

Issue:-Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services."?

Crux:-As per the Provisions of Section 16 of the CGST Act 2017/TNGST Act 2017, the Applicant can avail Input Tax Credit only to the extent of the invoice value raised by the suppliers less the discounts as per C2FO software which is paid by him to the suppliers.

Order

Summary

Order modify by AAAR

Order dated 24/06/2019

Issue: Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services."?

Crux: Considering the facts and circumstances of the appeal, the appellant M/S MRF Ltd. can avail the Input Tax Credit of the full GST charged on the undiscounted supply invoice of goods/ services by their suppliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them through the C2FO platform, in the circumstances mentioned by them. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/ service is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf, after the credit has been availed by M/s. MRP. The ruling is limited to cases where a post purchase discount is extended by the supplier of the goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this Advance Ruling.

Order

Summary

Section 9 of CGST

Section 12 of CGST

Section 15 of CGST

Order Dated 22/01/2019

Issue:-i) Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST?

ii) When the Trust is approved under Sec 12AA of the Income Tax Act 1961 which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST?

iii) As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No. 12/2017-Central Tax (Rate), is registration under GST required?

iv) Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity?

Crux:-i) The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST Act.

ii) Only those activities of Applicant, who is a Trust is under Sec 12AA of the Income Tax Act 1961, which fall under the definition of “charitable activities” as per Clause 2(r) of Notification 12/2017 Central Tax(Rate) dated 28th June 2017 and Notification No.II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 are exempt.

iii) As the Applicant is supplying taxable supply of services such as organizing marathon etc. and has aggregate turnover in a financial year exceeding twenty lakh rupees, the Applicant is required to be registered under CGST/TNGST Act.

iv) The money collected from the participants for conduct of the Marathon in the event organized by the Applicant and therefore is not exempted from CGST/SGST.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Section 2 of CGST

Order Dated 21/01/2019

Issue:-What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) dated 28.06.2017(as amended from time to time)?

Crux:- The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant has entered into two separate agreements, viz., one for ‘Sale of undivided share of land’ and the other for ‘Construction’ with the customers, the measure of levy of GST on the supply of service of ‘Construction’ shall be 2/3rd of the total value charged for construction service and amount charged for transfer of undivided share of land, as per entry No. 3(i) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and No.ll(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Section 15 of CGST

Order Dated 21/01/2019

Issue:- Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable under Chapters 61 to 63, thereby attracting a total of 5% if their sale price is less than Rs. 1,000 and 12 % GST if their sale price is more than Rs.1,000?

Crux:- Model 1 Salwar/Chudidar sets supplied by the Applicant, Both Top and Bottom not stitched consisting of three pieces of fabrics (Top/Bottom/Dupatta) where no stitching has been done and the pieces are merely cut into fabrics from bales/than, is classifiable as fabric Chapter 50 to 55 depending on the material.

2. Model 2 Salwar/Chudidar sets supplied by the Applicant, Top semi -stitched and bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has already been partially cut into shape but requires further cutting and stitching to size, is classifiable as made up articles under Tariff heading 621142/621143/621149 depending on the material.

3. Model 3 Salwar/Chudidar sets supplied by the Applicant, Top stitched but bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top fully stitched is classifiable as made up articles under Tariff heading 621142/621143/621149 depending on the material.

4. Model 4 Salwar/Chudidar sets supplied by the Applicant, Top Neck -worked, Both Top and Bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has neck portion cut and design worked into it is classifiable as made up articles under Tariff heading 621142/621143/621149 depending on the material.

5. For Model 1 Salwar/Chudidar sets supplied by the Applicant, the applicable rate of tax would be 2.5% CGST as per applicable Sl.no (depending on the material) in Schedule I of Notification 1/2017 -Central Tax(Rate) dt. 28.06.2017 as amended and 2.5% SGST as per applicable Sl.no (depending on the material) in Schedule I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017.

6. For Model 2,3 and 4 Salwar/Chudidar sets supplied by the Applicant, the applicable rate of tax for such articles of sale value not exceeding Rs 1000 per piece, would be 2.5% CGST as per Sl.no 223 in Schedule I of Notification 1/2017 -Central Tax(Rate) dt. 28.06.2017 as amended and 2.5% SGST as per Sl.no 223 in Schedule I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 and the applicable rate of tax for such articles of Sale Value exceeding Rs 1000 per piece, would be 6% CGST as per Sl.no 170 in Schedule II of Notification 1/2017 -Central Tax(Rate) dt. 28.06.2017 as amended and 6% SGST as per Sl.no 170 in Schedule II of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017.

Order

Summary

Order modify by AAAR

Order dated 13/05/2019

Issue: Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable under Chapters 61 to 63, thereby attracting a total of 5% if their sale price is less than Rs. 1,000 and 12 % GST if their sale price is more than Rs.1,000?

Crux: AAAR do not find any reason to interfere with the order of the Advance Ruling Authority in this matter. The subject appeal is disposed of accordingly.

Order

Summary

Notification No. 01/2017 Central Tax (Rate)

Order Dated 21/01/2019

Issue:- Applicability of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 to Services related to rearing of all life forms of Animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds?"

Crux:-The services provided by the Applicant related to testing of Animal Feed /Feed ingredients are not be covered under Notification 12/2017 Central Tax (Rate) dated 28/06/2017 as amended for CGST and No.II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 for SGST.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order Dated 28/11/2018

Issue:-Classification of Bags made of Non-Woven Fabrics of Polypropylene / 100% Cotton (Grey Fabrics) used the Packing of goods, commonly called as Stick Bags, Wedding Gift Bags, Re-useable Shopping Bags, Draw-String, Gift Bags, Garment Bags, etc., and the rate of tax payable under the GST Act 2017."

Crux:-. Non-Woven Carry Bags/Shopping Bags supplied by the Applicant are classifiable under CTH 4202 22 10 and Cotton Carry Bags supplied by the Applicant are classifiable under CTH 4202 22 20.
2. Upto 14.11.2017, Non-woven and Cotton Carry Bags/Shopping Bags supplied by the Applicant were taxable at 9% under CGST Act 2017 and at 9% under SGST Act 2017 as per Sl.No.126 and 127 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.
3. From 15.11.2017 onwards, Cotton Carry Bags/Shopping Bags are taxable at 6% under CGST Act 2017 and at 6% under SGST Act 2017 as per Sl.No.89 of Schedule II while Non-woven Carry Bags are taxable to 9% under CGST Act

Order

Summary

Order upheld by AAAR

Order dated 18/03/2019

Issues:- Classification of Bags manufactured and supplied by them from the raw materials 100% cotton fabrics

Crux:-  AAAR upheld the ruling passed by AAR .Thus, the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff and not under Chapter 63.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 28/11/2018

Issue:-Whether the services rendered by them to CMWSSB and TWAD is exempted under SI.No. 3 of Notification No. 12/2017/-CT (Rate) dated 28th June 2017.

Crux:-The activity of the Applicant as per the two contracts i.e. entered into with Tamil Nadu Water Supply and Drainage Board for conducting Third Party Inspection for procurements of equipment supplied by L&T , Chennai to TWAD under CWSIS to Vellore Corporation and various Municipalities and Towns of Vellore District required for implementing water supply schemes and sewerage schemes and entered into with Chennai Metro Water Supply and Sewage Board and Tamil Nadu Water Supply and Drainage Board for conducting Third party inspection for procurements of equipment and chemicals of works involved in extension of Desalination , iron conveying water main from Medavakkam Junction to Alandur Water Distillation Station are exempted from CGST under SI.No. 3 of the Notification No. 12/2017-CT (Rate) dated 28th June 2017 as amended and exempted from SGST under SI.No. 3 of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Section 2 of IGST

Issue: Whether the services rendered by them to CMWSSB is exempted under SI. No. 3 of Notification No. 12/2017-CT (Rate) dated 28th June 2017“.

Crux: The activity of the Applicant as per the three contracts entered into with Chennai Metro Water Supply and Sewerage Board i.e. for Project Management Consultancy (PMC) Services entered by Applicant with CMWSSB for construction management and supervision including off-site inspection for the proposed design, build, commission of 45 MLD capacity Tertiary Treatment Reverse Osmosis (TTRO) Plant at Kodungaiyur and Koyambedu and for Consultancy Services for preparation of detailed project report for providing smart water supply and sewerage services in T.Nagar under Smart City Mission are exempted from CGST under Sl.No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 as amended and exempted from SGST under Sl.No. 3 of the G.O. (Ms) No. 73 dated 29.06.2017 No.II (2)/CTR/532(d-15)/2017 as amended.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order Dated 31/12/2018

Issue:
1. Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of the IGST Act 2017 or under the provisions of CGST Act, 2017 or Tamil Nadu GST Act, 2017 and the rules made there under.
2. Whether the foreign supplier being the applicant, located outside the taxable territory and supplying goods to DTA customers on the goods stored in third party FTWZ unit is required to get registered under the IGST ACT 2017 or under the provisions or CGST ACT 2017 or the Tamil Nadu Goods and Service Tax Act, 2017 and the Rules made thereunder.

Crux:
1. For supply of warehoused goods, while being deposited in FTWZ on or after 01.04.2018, the applicant is not liable to pay IGST at the time of removal of goods from the FTWZ to DTA under the provisions of IGST Act in addition to the duties payable under Customs Tariff Act, 1975 on removal of goods from the FTWZ unit.
2. On or after 01.04.2018, in the event the Applicant is exclusively conducting the activity described in their application of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to Registration under Section 23(1) of CGST Act and TNGST Act.

Order

Summary
 

Section 23 of CGST

Circular No.3/1/2018-IGST

Order Dated 31/12/2018

Issue: What is the applicable chapter and GST rate for Quicklime having 86% Calcium oxide content and Slaked lime having 86% Calcium hydroxide content?

Crux: Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content, proposed to be supplied by the applicant are classifiable under CTH 28259090 and CTH 28259040 and respectively, both taxable at 9% CGST and 9% SGST as per entry Sl.No.38 of Schedule III of Notification no. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 31/12/2018

Issues:-
1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit?

2. Whether the Circular No. 46/2017 is applicable to the present factual situation?

Crux:
1. For supply of warehoused goods, while being deposited in FTIWZ on or after 01.04.2018, the Applicant is not liable to pay IGST at the time of removal of goods from the FTWZ to DTA under the provisions of IGST Act in addition to the duties payable under Customs Tariff Act, 1975 on removal of goods from the FTWZ unit.

2. Circular No. 46/2017 Customs dated 24.11.2017 is not applicable for supply of warehoused goods, while being deposited in a FTWZ on or after 01.04.2018.

Order

Summary

Circular No. 46/2017-Customs dated 24.11.2017

Circular No.3/1/2018-IGST

Order Dated 28/11/2018

Issue: “Classification of Non woven and Cotton bags and the Rate of tax to be charged under the GST Act.”

Crux:1. Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20.

2. Upto 14.11.2017, Non-woven and cotton carry bags supplied by the applicant were taxable at 9% CGST and at 9% SGST as per SI no 126 and 127 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.

From 15.11.2017 onwards, Cotton Carry Bags are taxable at 6% CGST and at 6% SGST as per SI no 89 of Schedule II while Non-woven carry bags are taxable to 9% CGST and 9% SGST as per SI. no 124 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.

Order

Summary

Notification No. 01/2017 Central Tax (Rate)

Notification No. 41/2017 Central Tax (Rate)

Order Dated 29/10/2018

Issues:- Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured are classifiable under HSN 8409 or 7315?

Crux:-  “Roller chains” supplied by the applicant are classifiable under CTH 73151100 and ‘Inverted tooth chains or silent chains’ under CTH 73151290 of the First Schedule to the Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii) to Notification 1/2017-Central Tax (Rate) dt 28.06.2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 27/09/2018

Issues:- 1. Whether liaison office is liable to pay GST?

2. Whether a liaison office is required to be registered under GST Act?

3. Whether the Activities of a liaison office amount to supply of services?

Crux:- 1. The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST und SGST Act.

2. In view of Ruling at 1 above, the Applicant is not liable to pay CGST, SGST or IGST, as applicable.

3. In view of Ruling at 1 above, the Applicant is not required to get itself Registered under GST for the liaison activities.

Order

Summary
 

Section 7 of CGST

Section 22 of CGST

Schedule I of CGST

Order Dated 27/09/2018

Issues:-1. Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notification no 1/2017 -Central tax (Rate) dated 28 June 2017 read with
41/2017 -Central tax (Rate) dated 14th November 2017 is 9%?

2.Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1st July 2017?

Crux:- 1. The Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item No. 85443000 for which the rate prescribed is 14% CGST under Sl.No. 161, of Schedule IV of Notification No. 01/2017-C.T. (Rate) for the period from 01.07.2017 to 14-11-2017 and from 15.11.2017. the rate of tax is 9% CGST under Sl.No. 395 of Schedule III of Notification No. 01/2017-C.T. (Rate)

2. The rate of CGST and SGST at 9% each is applicable to the above product only with effect from 15.11 .2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 27/09/2018

Issues:- Clarification on Rate of tax and HSN code for Nonwoven Rice Bags?

Crux:- The Non-woven fabric bags called as Rice Bags manufactured by the applicant falls under HSN 63053300 and the applicable rate for the bags of value not exceeding Rs. 1000 per piece is 2.5% CGST as per S.No. 224 of Schedule I of Notification No. 01/2017- C.T. (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 27/09/2018

Issues:- Whether the applicant is eligible to take Input Tax Credit .of the CGST & SGST charged by M/s. Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property?

Crux:- The applicant is eligible to take credit of the CGST & SGST charged by M/s.. Catalyst Consulting Chennai in the Tax invoice raised on the applicant for real estate brokerage services for renting of property on a fee basis, subject to the conditions as per Section 16, 17 and 18 of CGST & SGST Act.

Order

Summary
 

Section 16 of CGST

Section 17 of CGST

Order Dated 27/09/2018

Issues:- What is applicable GST rate for Coir Pith?

Crux:- Coir pith in its raw form whether in loose powder or compressed into blocks form without any addition of chemicals supplied by the applicant are taxable at 2.5% CGST as per Sl No 215 of Schedule I of Notification No. 01/2017 -C.T. (Rate) dated 28.06.2017 as amended.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 27/09/2018

Issues:- Applicable tax on Agricultural trays?

Crux:- Agricultural Seedling Trays made of Plastic are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

Order upheld by AAAR

Order Dated 06/02/2019

Issues:-Classification and applicable rate of tax on Agricultural seedling trays

Crux:- AAAR upheld the decision of Authority that "Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST as per SI.No. 111 of Schedule III of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 as amended and is 9% SGST as per SI.No. 111 of Schedule III of G.O.(Ms) No. 62 dated 29.06.2017 No. II (2) /CTR/532 (d4)/2017 as amended."

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 30/08/2018

Issues:- Determination of rate of tax on service of supplying food to employees?

Crux:- The services of the applicant of supplying food and beverages on the premises of industrial unit/office, which are on the terms of the contract are liable to tax at the rate of 18% (9% CGST +9% SGST) under Sl.No. 7(v) of Notification No. 11/2017 -C.T. (Rate) dated 28.06.2017 for the period upto 26.07.2018 and from 27.07.2018 onwards at the rate of 5% (2.5% CGST + 2.5% SGST) under Sl.No. 7(i) of the Notification No. 11/2017-C.T. (Rate) as amended subject to the condition that credit of input tax charged on goods and services used in supplying the services are has not been taken read with Explanation (iv) of said Notifications.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

AR of Gujarat
Rashmi Hospitality Services Private Limited
(Summary)

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

Order Dated 30/08/2018

Issues:- Classification of Cattle Feed in Cake Form?

Crux:- The product 'Cattle feed in cake form' is classifiable under Chapter Heading 2309 90 10 and stands exempted as per Sl.No. 102 of Notification No. 2/2017-Central Tax (Rate) dated 28th June 2017 as amended and Sl.No. 102 of Notification. No.ll(2)/CTR/532(d-5)/2017 dated 29th June 2017 as amended and in case of interstate supplies vide Sl.No. 102 of Notification No. 2/2017-lntegrated Tax (Rate) dated 28th June 2017 as amended.

Order

Summary
 

Notification No. 02/2017 Central Tax (Rate)

Order Dated 30/08/2018

Issues:- Classification of Disc Brake Pads? Whether they are covered under Sl.No. 170 of Schedule lV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) under Tariff Heading 8708 attracting GST at 28% or under Sl.No.182 B of Schedule lll of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?

Crux:-Disc Brake Pads manufactured and supplied by the Applicant are classified under Heading 87083000 and covered under S. No. 170 of Schedule IV of Notification No. 1/2017 CT (Rate) dated 28.06.2017 and Sl.No. 170 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 No. II(2)/CTR/532(d-4)/2017 attracting 14% CGST/14% SGST respectively.


Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 27/06/2018

Issues:- Classification of Polysulphide sealants manufactured by the applicant?

Crux:- 'Polysulphide sealant' manufactured by the applicant and marketed under the trade name 'Anabond Tuffseald' is classifiable under CTH 321410 00 of the First schedule to the Customs Tariff Act 1975 as applicable to GST as per Explanation (iii) to Notification 1/2017-Central Tax (Rate).

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)