Description

Related Information

Issue:- 1. Whether the e-procurement transaction fee collected on behalf of IT E&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined?
 
 2. Whether the tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department?
 
 3. Whether this services made by State Government Department falls under entry no.6 of exemption of Notification No.12/2017- Central Tax (Rate) Dated 28th June, 2017?

Crux:  1. Yes, it falls within the meaning of supply as defined in the CGST Act, 2017.
2. Yes, the tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e. IT E&C department.
3. No, the services made by State Government Department would not fall under entry no. 6 of exemption of Notification No.12/2017- Central Tax (Rate) dated 28th June, 2017.


Order

Summary

Issue:- Whether the Godown Rent collected from the cotton corporation of India is exempted as per the Notification 21/2019 Central Tax (Rate) Dated 30.09.2019 based on the Circular No.16/16/2017-GST

Crux:  The warehousing services rendered by the applicant to CCI do not fall under entry 24B Notification 21/2019 – Central Tax (Rate) Dated 30.09.2019 and hence are taxable at the rate of 9% under CGST and 9% SGST.

Order

Summary

Issue:- 1. Eligibility to exemption from tax on the supply of works contract services by the applicant to Greater Hyderabad Municipal Corporation (GHMC).
2. Tax liability with respect to works contract services procured by the applicant from a 3rd party for supplying same services to GHMC.
3. Eligibility to exemption from tax on supply of works contract services by the applicant to I & CAD department.
4. Tax liability with respect to works contract services procured by the applicant from a 3rd party for supplying same services to I & CAD department.
5. Tax liability for supply of works contract service by the applicant to south central railway.
6. Tax liability for procuring works contract services by the applicant from a 3rd party in order to supply the same to south central railway.

Crux:  1. Supply of works contract services by the applicant to Greater Hyderabad Municipal Corporation (GHMC) is taxable @ 18%.
2. Works contract services procured by the applicant from a 3rd party for supplying same services to GHMC is taxable @ 18%.
3. Supply of works contract services by the applicant to I & CAD department is exempt to the extent of grants are received against supplies by applicant.
4. Works contract services procured by the applicant from a 3rd party for supplying same services to I & CAD department is taxable @ 18%.
5. Works contract service by the applicant to south central railway is taxable @ 18%.
6. Works contract services by the applicant from a 3rd party in order to supply the same to south central railway is taxable @ 18%.

Order

Summary

Issue:- 1. (a) Whether in the terms and conditions of the following contracts that the applicant entered into with the contractee therein, the supply of service involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22.08.2017, Notification No. 32, dated:13.10.2017?
(b) What would be the norms to decide a contractee is Government/ Government Agency/Entity? Description of the contracts being done to Telangana Power Distribution Corporations (DISCOMS) (i) HVDS- High Voltage Distribution Systems in Suryapet (ii) Capacitor Bank Works in Nalgonda etc.
2. When the Contractee gets funds/grants from Central or State Government for given work, can it be called as work being done to a Government/ Government Agency/Entity? In this situation can the work be called as non-commercial?
3. Whether all these contractees shall basically be Government/Agencies/ Entity or is there any possibility in a particular work it can be said that a contractee is of this kind?
4. In respect of HVDS to Agriculture Section, the State Government reimburses the money for agriculture service (i.e.. reimbursement to TSSPDCL (Electricity Consumption)-In this situation, whether the supply by the applicant would amount to a supply to Govt/Govt. Agency/Entity?
5. Whether TSSPDCL falls under the definition of Government Authority/ Government Entity as defined in Notification No. 31/13-10-2017 Central Tax (Rate) and other connected Notifications?

Crux:  The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% CGST + 6% SGST) in respect of the works quoted in his application in terms of Not. No. 11/2017-CT (R) dated 28.06.2017 amended by Not. Nos. 20/2017-CT(R) dated 22.08.2017, 24/2017-CT (R) dated 21.09.2017 and Not. No. 31/2017-CT (R) dated 13.10.2017 etc. or any other concessional rate.
Whether a particular person is a Governmental authority or a Governmental Entity is to be decided in terms of the definition adduced under Not. No. 11/2017-CT (R) dated 28.06.2017 (as amended) by applying the facts of each case.
The impugned works are used commercial/business activities in view of the facts and circumstances as discussed above and accordingly the same are taxable under GST.
The applicable rate of tax is 18% (9% CGST + 9% SGST) for the services referred to by the Applicant.

Order

Summary

Issue:- (a) whether Food supplied to Hospitals i.e. Government Hospital, Private Hospitals and Autonomous Bodies on outsourcing basis, GST is chargeable?
(b) If GST is chargeable what is the tax rate? If no GST is chargeable on the Supply of food, the GST already paid by the Hospitals and remitted to Government is recoverable from their future bills?

Crux:  1. Yes, GST is chargeable on the food supplied to hospital i.e. Government Hospitals, Private Hospitals and Autonomous Bodies on outsourcing basis.
2. For the period from 01.07.2017 to 26-07-2018 18% (CGST 9% + SGST 9%).
For the period from 27.07.2018 onwards 5% (CGST 2.5% + SGST 5%), Provided that credit of input tax charged on goods and services used in supplying the service has not been taken.

Order

Summary

Issue:- Whether EPC Contract in respect of power distribution and Transmission with Odisha Power Transmission Corporation Limited (OPTCL) fall under services provided to Government Entity� as per GST notification number 1/2018  Central Tax (Rate), if so the rate of GST applicable?

Crux:  (a) Services Rendered to M/s OPTCL falls under services provided to a Government entity.
(b) The applicable rate of tax is 18% (9% CGST + 9% SGST) for the services referred to by the applicant.

Order

Summary

Issue:- Advance ruling with regard to the HSN codes and the rate of tax in respect of poultry meal and poultry fat supplied by their unit.

Crux:  1. The product poultry meal is classifiable under Chapter Sub-Heading 2301 10 90 of the first schedule to the Customs Tariff Act, 1975 and the supply of the same attracts GST rate of 5% (2.5 % CGST + 2.5% SGST) under serial no.103 of the Schedule-I of the Notification no. 01/2017-CT (R), dated 28.06.2017 (as amended).

2. The product poultry fat� is classifiable under Chapter Sub-Heading No. 1501 90 00 of the first schedule to the Customs Tariff Act, 1975 and the supply of the same attracts 12% GST (6% CGST + 6% SGST/UTGST) vide entry no.19 of the Schedule-II of Notification no.01/2017-CT(R) dated 28.06.2017 (as amended).

Order

Summary

Issue:- i) Whether the applicant is eligible to avail input tax credit of GST paid on payment of lease premium charges (one-time charges)� towards land lease for business purpose?
ii) Whether the applicant is eligible to avail input tax credit of GST paid on annual lease rentals� (recurring) towards supply of land on lease for business purpose?
iii) Whether the applicant is eligible to avail input tax credit of GST paid on maintenance charges� collected by the lessor?

Crux:  1. No, the applicant is not eligible to avail input tax credit of GST paid on payment of Lease Premium Charges (one-time charges) towards land lease.
2. No, the applicant is not eligible to avail input tax credit of GST paid on annual Lease rentals (recurring) towards supply of land on lease.
3. No, the applicant is not eligible to avail input tax credit of GST paid on maintenance charges collected by the lessor

Order

Summary

Issue:- What tax should be charged on ex-factory inter-State supplies made by them?

Crux:  IGST is chargeable on exfactory inter-State supplies.

Order

Summary

Issue:- The applicability of provisions of Notification no. 46/2017-CT(R), dated 14.11.2017 (Item No. 1), to the following activities:

(i) Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements.

(ii) Ice cream and ice cream allied products sold in the parlour as such i.e. cups, cones, bars, sticks, novelties, ½ litre packs, party pack and bulk packs etc.

(iii) Party orders: sale of bulk ice creams to caterers as takeaway.

(iv) Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.

(v) Ice cream products of cups, cones bars, sticks, novelties etc. Sold to pushcart vendors, who in turn sell to their customers.

Crux: 1. For the period from 15.11.2017 to 30.09.2019 the supply falls under Sl. No. 7(i) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service.

Further, for the period from 01.10.2019. The said supply falls under Sl. No. 7(ii) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service.

2. For the period from 15.11.2017 to 30.09.2019 the supply falls under Sl. No. 7(i) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service.

Further, for the period from 01.10.2019,the said supply falls under Sl. No. 7(ii) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service.

3.The provisions of Notification no. 11/2017-CT(R), dated 28.06.2017 (as amended) are not applicable.

4. Supply falls under Sl. No. 7(v) of Notification no. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 18% GST (9% CGST + 9% SGST) for the period from 15.11.2017 to 30.09.2019.

Supply falls under Sl. No. 7(iv) of Notification no. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service for the period from 01.10.2019.

5. The provisions of Notification no. 11/2017-CT(R), dated 28.06.2017 (as amended) are not applicable.
 

Order

Summary
 

Issue:-
i) What are tax implications in GST regime using leased premises for cold storage purpose of agriculture produce on leasing charges?

ii) What are tax implications in GST regime on cold storage leased on rent for storage with or without preservation and maintenance to Private Enterprises?

iii) What are tax implications in GST regime on seeds/agricultural produce for storage or warehousing on behalf of farmers and traders?


Crux:  1.Using leased premises for cold storage purpose of agriculture produce on leasing charges is taxable@ 18%

2. Cold Storage Leased on rent for storage with or without preservation and maintenance to private enterprises is taxable@ 18%

3. Seeds/Agricultural Produce for storage or warehousing on behalf of Farmers and Traders are exempted if the supply of service is for storage or warehousing of ‘agriculture produce’ as defined in clause 2(d) of Notification. No. 12/2017-CT (R) dated 28.06.2017 as amended

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Issue:-
Determination of rate of GST on following supplies:-
1. Canteen services in organizations.
2. Serving food like Breakfast + lunch & Dinner and any other food requirements from a Mess/Dining Hall to the trainees of the Training institution of banking.
3. Operating student mess for students in Engineering Colleges (Higher Education). The food is prepared and served in the hostel premises.
4. a) Operate the canteen for the day scholar students and staff in the Educational Institutions wherein food is prepared in the canteen and sold for consumption by the students/staff.
b) In the so called student/staff canteen, certain bought out items like Ice Creams/Soft Drinks/Biscuit packets etc wherein the Maximum Retail price is printed on the item is also sold for consumption by the students/staff.
5. Operates kitchen in software companies, where food is prepared and transported to such companies where it is again “sold” to the company employees in the dining Hall.
6. Transport services to a training institute for carting food from one building to another for service/sale. The applicant entity charges them a separate transport charges.

Crux:
1. For the points raised at s.no. 1, 2, 3, 4(a), 4(b) and 5 i.e., the activity of supply of food in canteens of office, factory, hospital, college, industrial unit etc. on contractual basis excepting that supply is not event based or on specific occasions, constitute supply of service in terms of amended Notification No.13/2018-Central Tax (Rate) dt.26.7.18 and is taxable at the rate of 2.5% CGST + 2.5% SGST and the supplier is not eligible for the input tax credit as per the condition stipulated therein.
2. For the point raised at s.no.6 where the applicant provides transport services to a training institute for carting food from one building to another for service/sale and the applicant charges a separate transport charges, the applicant needs to discharge GST on the gross amount (cost of Food + cost of Transportation ) at the rate of 18% GST.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Notification No. 13/2018 Central Tax (Rate)

Issue:- The combination of services of excavation of sand including loading with machinery at reach, formation of Ramps and maintenance of Roads, transportation charges for the tractors/ tippers of sand from reach to stockyard and loading cost of sand from stockyard to lorries, is whether "Works Contract" or "Composite Supply" and the rate of tax applicable on the consideration received there for.

Crux:  Since there is no uniform opinion arrived by the Members representing Central Tax and State Tax and they have expressed two different views on classification of services and applicable rate of tax on the services rendered by the applicant, the application filed by M/s. R. Vidyasagar Rao Constructions is being referred to the Appellate Authority for Advance Ruling for the State of Telangana in terms of Section 98(5) of the CGST Act, 2017 for hearing and decision on the question on which advance ruling is sought.

Order

Summary

M/s. R. Vidyasagar Rao Constructions v/s Sri J. Laxminarayana, Additional Commissioner (State Tax), Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)

Order by AAAR

Order dated: 04/09/2018

Issue: (i) Whether, in the services provided by the applicant under the Agreement with TSMDC [which has been held as a “composite supply” by both the Members], the ‘principal supply’ is that of ‘excavation of sand’ as held by the Central Member or ‘transportation of goods i.e., sand’ as held by the State Member ?
(ii) What is the classification of the “principal supply” determined under (i) above (which would thereby be the classification of the “composite supply”) ?
(iii) If the principal supply is determined to be “transport of goods”, then whether the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are to be considered as covered by the term ‘vessel’ appearing in the Notification-entry as held by the State Member or as not covered by the said term as held by the Central Member ?
(iv) What is the applicable rate of tax on the consideration received by the applicant for the impugned services consequent to determination of (ii) and (iii) above ?

Crux: (i) The opinion expressed by the State Member in so far as holding that the ‘Transport of goods’ is the principal supply in the impugned services, is confirmed.
(ii) The classification of the impugned services is under Service Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017- Central Tax (Rate) dated 28.06.2017.
(iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) under Column (3) against entry at SI.No.9 of the above Notification), is not applicable to the applicant’s case, is confirmed.
(iv) The applicable rate of tax on the impugned services is 9 % CGST + 9 % SGST (aggregating to 18%).

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Order dated: 26/07/2018

Issues:-1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would constitute a supply under the Central Goods and Services Tax Act, 2017 and Telangana Goods and Services Tax Act, 2017?

2. Whether in the facts and circumstances construction activity undertaken by the Company, with respect to the share belonging to the Partners (as described in the "Statement of relevant facts”) would be treated a Supply of Service under the Central and State GST Act?

3. Whether in the facts and circumstances, the recovery of construction cost by the Company from the “Partners” would be the transaction value for purpose of Section 15 of the Central and State GST Act to be valued in accordance with Sec 15 read with Rule 30 of the Central Goods and Services Tax Rules 2017?

4. Whether in the facts and circumstances the vesting of the constructed portion upon the "Partners", would independently constitute a supply besides the supply on account of recovery of construction cost as aforesaid by the Company?

Crux:- 1. The pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 would not constitute a supply under the CGST/TGST Act, 2017.

2. The activity undertaken by the applicant, with respect to the share belonging to the partners is a supply of service under the CGST/TGST Act, 2017.

3. The applicant is providing service to owners 2 to 8 who are related persons and therefore the value of the construction service supplied by the applicant shall be 110% of the cost of provision of the said service.

4. The vesting of the constructed portion upon the partners cannot be treated as an independent supply as neither any service nor any consideration has been received by owner for vesting of constructed portion to the partners (owners 2 to 8).

Order

Summary
 

Section 7 of CGST

Rule 28 of CGST

Rule 30 of CGST

Schedule II of CGST

Order dated: 26/07/2018

Issues:-1. Whether supply of service of:
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets;
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and
(iii) Scanning and processing of results of examinations;
be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018?

2. What would be the classification and the applicable GST rate, for the supply of Printing of cheque book?

3. What would be the classification and the applicable GST rate, for the printing and supply of Aadhaar Cards on paper?.

4. What would be the classification and the applicable GST rate, for the printing and supply of Polyvinyl chloride (PVC) Cards?

Crux:- 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate).

2. The supply of ‘Printing of cheque books (where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @ 5% ( 2.5% CGST + 2.5% SGST). The supply of cheque books (where the printing paper and inks are being borne by the applicants) are classifiable under heading 4907 of GST Tariff as goods and would not attract any GST as they are exempted supply in terms of Serial No 118 to the Notification No.02/2017-Central Tax (Rate).

3. The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12% ( 6% CGST + 6% SGST) in terms of S.No.27 of Notification No.11/2017-Central Tax (Rate) as amended.

4. The printing and supply of Polyvinyl chloride cards (PVC) are classifiable under heading 3920 of GST Tariff and attracts 18% GST (9%CGST + 9%SGST) in terms of S.No.106 of Schedule III of Notification No.1/2017-Central Tax (Rate).

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)

Order dated: 20/07/2018

Issue: Determination of HSN Code applicable for “Chicken waste Intestine”.

Crux: The HSN Code applicable for “Chicken intestine waste” is 0505, and the rate of tax is 2.5% CGST + 2.5% SGST.

Order

Summary

Notification No. 1/2017 Central Tax (Rate)

Order dated: 02/07/2018

Issues:- The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419.

Crux:- The tax rate leviable on supply of “ Lyophilizers” falling under the tariff heading 8419 of the GST Tariff is 9% CGST + 9% SGST vide s.no. 320 of Schedule III of amended Notification No. 1/2017 Central tax (Rate).

Order

Summary

Notification No. 01/2017 Central Tax (Rate)

Order dated: 02/07/2018

Issues:- (i) Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST.

(ii) If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies.

Crux:- (i) The concessional rate of tax @ 5% as given under Notification No. 47/2017-Integrated Tax(Rate) dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST and concessional rate of tax @ 2.5% CGST + 2.5% SGST is applicable for Intrastate supplies as per Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017.

(ii) Input tax credit is available on the raw materials used for the supplies made under concessional rate of tax in accordance with Notification No. 47/2017-Integrated Tax(Rate) dated 14.11.2017 and Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017.

Order

Summary
 

Section 17 of CGST

Notification No. 45/2017 Central Tax (Rate)

Notification No. 47/2017 Integrated Tax (Rate)

Order dated: 30/05/2018

Issues:- a) Whether the printed advertisement materials classifiable as supply of goods?
b) Whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

Crux:- a) Printed trade advertising materials (i.e. Banner flex), which is freely movable from one place to another becomes „movable property and consequently falls under the ambit of goods under Section 2(52). Also as per section 7 read with Schedule-II to the CGST Act, 2017 providing that any transfer of title in goods is supply of goods.

b) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicable is 12% (6% CGST + 6% SGST) vide Notification No. 1/2017 – Central Tax (Rate) dated 28.06.2017

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Circular No.11/11/2017-GST

AR of Daman & Diu
Temple Packaging Pvt. Ltd.
(Summary)

Order dated: 30/05/2018

Issues:- Determination of classification and rate of tax on "Agricultural Soil testing Minilab and its Reagent Refills".

Crux:- "Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff Heading 9027 of the GST Tariff and Taxable @ 18% ( 9% CGST+9% SGST) 

Order

Summary

Order upheld by AAAR

Order dated: 26/09/2018

Issues:-(i) Whether the goods viz., “Mridaparikshak – Minilab for Agriculture Soil Testing” merit classification under Heading 8201 of the Tariff as claimed by the appellant; or they are classifiable under Heading 9027 ibid as held by the Adv. Ruling Authority ?
(ii) Whether the goods viz., Refill Reagents merit classification under Heading 8201 of the Tariff as claimed by the appellant; or they are classifiable under Heading 9027 ibid as held by the Adv. Ruling Authority ?
(iii) Whether the goods i.e, Mridaparikshak-Minilab as also the Refill Reagents are covered by the entry at SI.No. 137 of Notification No. 2/2017-Central Tax (Rate) dated 28-6-2017 with ‘NIL’ rate of tax as claimed by the appellant; or they are chargeable to 9 % CGST + 9 % SGST as per the impugned Order?

Crux:-AAAR hold that the impugned goods are correctly classifiable under Heading 9027 of the Tariff; they are not classifiable under Heading 8201 ibid. Further the impugned goods are not eligible for the exemption vide entry SI.No. 137 of the Notification No. 2/2017- Central Tax (Rate) dated 28-6-2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order dated: 25/03/2018

Issues:- Determination of classification of commodity “Polished/Processed limestone slabs” ?

Crux:- “Polished/Processed limestone slabs” are classifiable under heading 6802 of the GST Tariff.

Order

Summary

Order modified by AAAR

Order dated: 07/08/2018

Issues:1. In which Chapter the commodity called “Polished Processed limestone slabs” falls ?
2. Under which HSN Code the above commodity comes ?
3. Can we put them under “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530.
4. Can we retain them under any of the HSN Codes 2515/2516/2521 ?
5. Can we retain them under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere”as mentioned at the start of column of 5% ?

Crux:1. The commodity “Polished/Processed limestone slabs” falls under Chapter 68 of the First Schedule to the Customs Tariff Act, 1975.
2. The commodity comes under Chapter Heading 6802 (Tariff Item No. “6802 92 00 – Other calcareous stone”) of the Schedule.
3. The goods Polished/ Processed Limestone slabs do not fall under HSN Code – Chapter Heading 2530 of the Schedule.
4. The goods Polished processed Limestone slabs do not fall under HSN Codes i.e, Chapter headings 2515 / 2516 / 2521 of the Schedule.
5. The goods would not fall under Chapter 25 of the Schedule, in view of the above discussion and findings.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

M/s Sammarth Overseas & Credits Pvt. Ltd., v/s Sri J. Laxminarayana, Additional Commissioner (State Tax) & Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)

Order dated: 05/02/2018

Issues :- Determination of Classification  & Rate of Tax on “Roof Ventilators”.

Crux :- Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)