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Related Information

Order Dated 29/05/2020

Issue: What will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities.

Crux: The services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e 5% and w.e.f 01.01.2019 the said service attract GST@ 18%

Order

Summary
 

Notification No. 28/2018 Central Tax (Rate)

Order Dated 29/05/2020

Issue: 1. Whether a person, unregistered with GST, providing road transport services by his own truck as GTA for RCM under GST;

2. Will issuance of E-way bill, Form 2.1 & 3.3 by or to road transporter who is unregistered with GST, providing road transport services by his own truck, be treated as consignment note for GST-RCM purposes;

3. Whether a person, unregistered with GST providing road transport services by hiring trucks from third party, to applicant, will be treated as GTA for RCM under GST;

4. Will issuance of E-way bill, Form 2.1 & 3.3 by or to road transporter who is unregistered with GST providing road transport services by hiring trucks from third party be treated as consignment note for GST-RCM purposes.

Crux:  1. Services received from the unregistered transporters ‘by the applicant falls under the definition of “GTA’ services in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 and the same are covered under ‘RCM’ in terms of Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017.

2. Form 2.1 issued by the applicant can be considered as a consignment note.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Notification No. 13/2017 Central Tax (Rate)

Order Dated 12/03/2020

Issue: Whether Fusible Interlining Fabrics of Cotton (FIFC) is classified under HSN Code 5903 or under chapter 52 ( heading depending upon the weightage of cotton in the fabrics).

Crux: It was held that the Fusible Interlining Fabrics of Cotton (in short FIFC) is to be classified under HSN Code 5903 of GST Tariff Act, 2017.

Order

Summary
 

Order Dated 09/01/2020

Issue: Applicability of exemption Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 on “Business Transfer Agreement” as a going concern which consists of transferring under-construction project?

Crux: It was held that transfer of business shall be treated as a going concern and is exempted from GST as on date in terms of serial no. 2 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time).

.Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order Dated 08/01/2020

Issue: (a) In case where goods are supplied within India and billing is to be done in foreign currency, which exchange rate to be applied rate prescribed for export of goods or for import of goods;

(b) Any other clarification regarding application of rate to convert foreign currency into Indian rupees to pay GST

Crux: The value of goods, supplied within India and billing done in foreign currency, shall be determine under Rule 34 of CGST Rules, 2017 and rate of exchange for imported goods as notified by the Board under section 14 of the Customs Act, 1962 shall be applicable to the present case.


.Order

Summary
 

Rule 34 of CGST

Order Dated 06/01/2020

Issue: GST for the period 01.07.2017 to 31.12.2018 on services provided by M/S Garhwal Vikas Nigam to Shri Kuldeep Singh Butola for which royalty is being paid.

Crux: The services rendered by M/s. GMVN to the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods. i.e. 5%.

Order

Summary
 

Order Dated 06/01/2020

Issue: (a) Classification of service provided by Garhwal Mandal Vikas Nigam (GMVN) to Shri Ajay Kumar Dabral in terms of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017;

(b) Whether the said service classified under Service Code (Tariff) 9973, specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter;

(c) Rate of GST for the period 01.07.2017 to 31.12.2018 on services provided by M/s. Garhwal Vikas Nigam to Shri Ajay Kumar Dabral for which royalty is being paid.

Crux:  (a) The services rendered by GMVN is covered under serial no. 257 of Annexure appended to Notification No. 11/2017-CentraI Tax (Rate) dated 28.06.2017 (amended from time to time) as “Licensing services for the right to use minerals including its exploration and evaluation”.

(b) The service namely “Licensing services for the right to use minerals including its exploration and evaluation” is classified under Service Code (Tariff) 997337.

(c) The services rendered by M/S GMVN to the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e. 5%.

.Order

Summary
 

Order Dated 12/06/2019

Issue: (a) Classification of service provided by Garhwal Mandal Vikas Nigam (hereinafter referred to as GMVN) to Shri Kuldeep Singh Butola in terms of Notification no. 11/2017-Central Tax (Rate), dated 28-6 2017.

(b) Whether the said service classified under Service Code (Tariff) 9973, specifically under 9973 37 as licensing services for the right to use minerals including its exploration and evaluation or as any other service under the said chapter?

(c) Rate of GST on given services provided by the State of Uttarakhand or Garhwal Mandal Vikas Nigam to Shri Kuldeep Singh Butola for which royalty is being paid.

Crux:   (a) The services rendered by GMVN is covered under Serial No. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) as "Licensing services for the right to use minerals including its exploration and evaluation".

(b) The service namely “Licensing services for the right to use minerals including its exploration and evaluation” is classified under Service Code (Tariff) 9973 37.

(c) Rate of GST shall be 18% (9% CGST + 9% SGST) on services provided by GMVN to the applicant for which royalty is being paid.


.Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Order Dated 12/06/2019

Issue: The applicant is seeking an advance ruling on following issues :
(a) applicability of GST rate and HSN/classification of wood scrap.
(b) applicability of GST rate on security forfeited by Uttarakhand Forest Corporation.
(c) refund of GST on supply turned into bad debts and supply lost/destroyed in transit.
(d) applicability of GST on mandi fees on local purchase of wood and whether the same is covered under Reverse Charge Mechanism (hereinafter referred to as RCM) in terms of Section 9(3) of the Act. Whether exemption can be claimed if amount of mandi fee is below Rs. 5,000/- in individual consignment.
(e) applicability of GST on penalty.

Crux: (i) The residue left after peeling of wood is to be called as wood waste/scrap and is classifiable under Chapter Heading 4401 31 00 or 4401 39 00 and will attract GST @ 5% as on date.
(ii) The forfeited amount pertains to service and is covered under Service Code (Tariff) 9997 94 as "agreeing to tolerate an act" and leviable to GST @ 18% as on date.
(iii) Refund of GST on supply turned into bad debts and supply lost/destroyed in transit are not covered under sub-section (2) of Section 97 of the CGST/SGST Act, 2017 and thus no ruling can be given on this issue.
(iv) Mandi fee paid on the purchase of wood from the unregistered person does not attract GST under Section 9(3) and Section 9(4) of the CGST/SGST Act, 2017.
(v) The penalty amount pertains to service and is covered under Service Code (Tariff) 9997 94 as “agreeing to tolerate an act� and leviable to GST @ 18% as on date.

Order

Summary
 

Order Dated 12/06/2019

Issue: (a) applicability of GST rate on selling of space/ time for advertisement in print media in case of advertising companies;

(b) applicability of GST rate if advertising company/ agency sells unit of Space in print media to client and designing/ composing is being done by advertising company/agency without charging separately in the bill for designing, etc., to client;

(c) selling of space/ time for advertisement in print media by advertising companies is a pure service or otherwise. If yes, whether said pure service is exempted from payment of GST vide Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 when advertising agency is raising bill to Local Authority or otherwise; and

(d) if exemption is available to local authority then said exemption is also available to advertising companies or not.
 

Crux:  (a) Selling of space for advertisement in print media by advertising company/ agency shall attract GST @ 5% (2.5% CGST + 2.5% SGST) in case of advertising companies/ agencies in all cases. However Volume incentives/ value incentives are part of commission and cannot be treated as sale of space in print media and therefore incentive will be charged @ 18%.

(b) Composite supply comprises of selling of space in print media and designing/composing of the advertisement, shall attract GST @ 5% (2.5% CGST + 2.5% SGST) inasmuch as "selling of space in print media" is a principal supply which attract GST @ 5% (2.5% CGST + 2.5% SGST) as on date. Advertisement company/agency sells unit of space in print media to client and designing/composing is being done by advertising company /agency without charging separately in the bill for designing, etc., to client. Such case is a case of composite supply and in such case "selling of space in print media" is a principal supply. Hence it will attract GST @ 5% (2.5% CGST + 2.5% SGST)

(c) Supply of service viz. "Sale of Space for Advertisement in Print Media" is not a "Pure Service" and the exemption to said services are not admissible in terms of Notification No. 12/2017-CentraI Tax (Rate), dated 28-6-2017

(d) The exemption from GST is also not available to the applicant in terms of Notification No. 12/2017-CentraI Tax (Rate), dated 28-6-2017

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order Dated 12/06/2019

Issue: whether the meaning of word 'lapse' in Notification No. 20/2018-Central Tax (Rate) would mean lapse for refund or lapse for utilization of input tax credit for payment of output tax liability?

Crux:  It was held that Notification no. 20/2018-Central Tax (Rate) dated 26-7-2018 deals with refund of inverted duty structure only.

Order

Summary
 

Notification No. 20/2018 Central Tax (Rate)

Order Dated 23/03/2019

Issue: a. What is the classification of goods (Rubber Pad) if supplied in semi-finished condition to any person other than railways;
b. What will be the applicable rate of GST on Rubber Pad in semi-finished condition supplied by the applicant.

Crux:  (i) “Rubber Pad” falls under Chapter 4016 of the GST Tariff Act, 2017.

(ii) GST @ 18% as on date is applicable on “Rubber Pad”

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order Dated 23/03/2019

Issue: Whether business transfer agreement as a going concerned on slump sale basis is exempted from the levy of GST in terms of sl. no. 2 of the notification no.12/2017 central tax (Rate) dated 28-06-2017

Crux: Transfer of Sitarganj Business shall be treated as a going concern and is exempted from GST as on date in terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order Dated 06/02/2019

Issue: Recommendation on the HSN Code and applicable tax rate to be used under GST for the AMI (Anaerobic Microbial Inoculums)?

Crux: The products i.e. Anaerobic Microbial Inoculums (AMI) will be classified under chapter sub-heading 31010099 of the heading 3101 of the GST Tariff and accordingly, the supply of these products will attract GST @ 5% [CGST @ 2.5% + SGST @ 2.5%] as on date.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 06/02/2019

Issue: Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various Tanks.

Crux: The various ‘Sight Vision Equipments’ manufactured and repaired by the applicant for further exclusive use in armoured tanks will be classified under HSN code 9013 of the GST Tariff Act and accordingly, as per chapter sub-heading 90131090, supply of these various equipments will attract GST at the rate of 18% (CGST @ 9% + SGST @ 9%).

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 30/01/2019

Issue: Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yarn (in chapter 52-55)?

Crux: The specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side’ does not fall under HSN Code 5903, however, it being partially coated or partially covered with plastics and bearing designs will fall under chapters 50 to 55, 58 or 60 as per the chapter note 2(a)(4) of the Chapter 59 of the GST Tariff.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 24/01/2019

Issue: (a) Whether the supply of solar rooftop power plant along with design, erection, commissioning & installation is a ‘composite supply’ and the applicability of GST rate’.

(b) Whether the supply of solar irrigation water pumping systems along with design, erection, commissioning & installation is a ‘composite supply’ and the applicability of GST rate’

Crux: (a) & (b) (i) Supply of solar rooftop power plant and solar irrigation water pumping systems would be covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.

(ii) Supply in question would be treated as “composite supply”.

(ii) 70% of the gross value of supply in question shall be the value of supply of said goods falling under chapter 84, 85 or 94 of the Tariff only would attract 5% GST rate and the remaining portion (30%) of the aggregate value shall be the value of supply of taxable service attracting 18% GST rate in terms of Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. Other goods used in these plants attract applicable GST rate.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Notification No. 27/2018 Central Tax (Rate)

Order Dated 07/01/2019

Issue: 1. Identification of correct classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990.

2. Identification of rate of duty applicable as per respective HSN of Poly Propylene Leno Bags.

Crux: ‘Poly Propylene Leno Bags’ falls under HSN 3923 of the GST Tariff and therefore, supply of ‘Poly Propylene Leno Bags’, would be chargeable to GST @18% [CGST @ 9% and SGST @ 9%].

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 18/12/2018

Issue: Classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’

Crux: In view of the above, as regards to classification and leviability of GST on supply of Rejected Wheat Seed’ and ‘Rejected Paddy Seed’, there are different views. Therefore, a reference is required to be made to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act.

Order

Summary

Order Dated 03/12/2018

Issue: “Whether the commodity of Eucalyptus/Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm is covered under HSN 4401 and chargeable to tax under Uttarakhand State GST @ 2.5% and under CGST @2.5%.”

Crux: Eucalyptus /Poplar Woods Waste in logs having length of 30 cm to 200 cm and girth of approx. 10 cm to 60 cm does not fall under HSN 4401 of the GST Tariff Act, and therefore not chargeable to GST@ 5% [CGST@2.5% and SGST@ 2.5%].

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order Dated 20/11/2018

Issue: 1. Charges for distribution and supply of electricity such as fixed charge, demand charge, energy charge, fuel charge adjustment, excess load demand charge, low power factor surcharge, low voltage surcharge/high voltage rebate, wheeling charge, cross subsidy surcharge and additional surcharge, etc.
2. Delayed Payment Surcharge
3. Checking and testing of meters
4. Subsequent testing and installation other than initial testing
5. Disconnection and Reconnection of supply on consumers request or Non-payment of bill.
6. Replacement of Meters Changing of position of meter board at the consumer's request
7. Checking of Capacitors (other than initial checking) on consumer's request
8. Charge for providing copy of MRI summary report
9. Maintenance charge for public lamps
10.Advance deposit by consumer with application for temporary LT / HT connection.
11.Charge for special meter reading on the request of the Consumer
12.Assessment against theft and unauthorized use of electricity
13.Service line charges and overhead line charges for release of new LT connection and for enhancement/ reduction in sanctioned load.
14.Security deposits at the time of release of new LT connection and for enhancement in sanctioned load.
15.Recovery of cost of burnt meter from the Consumer
16.Registration-cum-processing fee.
17.Works charges for release of new HT/EHT connection and for enhancement/ reduction in sanctioned load.
18.Security deposits at the time of release of new HT /EHT connection and for enhancement in sanctioned load.
19.Charges for shifting of service lines and meters, etc.
20.Recovery of damage to material and dismantling charges on expiry of temporary connection.
21.Replacement of Meters- Installation of meter and its subsequent removal in case of Temporary Connections
22.Supervision charges

Crux: 1. The following services provided by applicant are exempted from GST :
(1) Charges for distribution and supply of electricity such as fixed charge, demand charge, energy charge, fuel charge adjustment, excess load demand charge, low power factor surcharge, low voltage surcharge/high voltage rebate, wheeling charge, cross subsidy surcharge and additional surcharge etc.;
(2) Delayed payment surcharge;
(3) Assessment against theft and unauthorized use of electricity;
(4) Security deposits at the time of release of new LT connection and for enhancement in sanctioned load;
(5) Security deposits at the time of release of new HT/EHT connection and for enhancement in sanctioned load;

But as regard to other services rendered by the applicant, members have different views and reference is made to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide that where the members of the authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the appellate authority for hearing and decision on such question.

Order

Summary
 

Issue: (a) Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28.06.2017 while making payment to PWD, Uttarakhand for construction of road;

(b) What is the time of supply when advance payment is released to PWD Uttarakhand;

(c) Whether the amount deposited with Central Fund i.e Uttaranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.

Crux: The services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods i.e 5% and w.e.f 01.01.2019 the said service attract GST@ 18%

Order

Summary
 

Notification No. 28/2018 Central Tax (Rate)

Order Dated 22/10/2018

Issues:- (a) Whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service;

(b) What is the nature and rate of tax applicable to Sweetmeats, namkeens, Dhokla, Ready to eat items supplied from live counters, Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant- supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same?

Crux:- (a) The supply shall be treated as supply of service and sweet shop shall be treated as extension of restaurant.

(b) The rate of GST on aforesaid activity will be 5% as on date, on the condition that credit of input tax charged on goods and services used in supplying the said service has not been taken. All the items including takeaway items from the said premises shall attract GST of 5% as on date subject to the condition of non availment of credit of input tax charged on goods and services used in supplying the said service.

Order

Summary

Order Upheld by AAAR

Order dated 27/02/2019

Issue: a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service;
(b) what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same:
(i) Sweetmeats, namkeens, Dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items;
(ii) Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi, chola bhatura and other edible items;
(iii) Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway

Crux:  (i) The ruling made by the Authority on Advance Rulings for the State of Uttarakhand is set aside.
(ii) Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as composite supply with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed.
(iii) Sale of sweets, namkeens, cold drinks and other edible items from sweetshop counter will be treated as supply of goods with applicable GST rates of the items being sold and input credit will be allowed on such supply.
(iv) The applicant should maintain separate records for restaurant and sweetshop with respect to input and output and billings as well as other accounting records should also be separately maintained.

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

Schedule II of CGST

Order Dated 22/10/2018

Issues:- (a) Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28.06.2017 while making payment to PWD, Uttarakhand for construction of road;

(b) What is the time of supply when advance payment is released to PWD Uttarakhand;

(c) Whether the amount deposited with Central Fund i.e Uttaranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.

Crux:- (a) No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. 12/2017-Central Tax (Rate),dated 28.06.2017 (as amended time to time)

(b) & (c) On the issues of time of supply and applicability of GST on reimbursement , no provisions of GST is applicable on said issues as supply of service in question falls under exempted services.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Schedule II of CGST

Order Dated 11/09/2018

Issues:-

(a). Nature of Road Usage charges and Government Fee paid by the applicant in respect of following services:

(b) Road Usage charges and Government Fee paid by the applicant to multiple Government Departments (tabled in sl. No. a above) falls within the category of Exempted Government services as mentioned under s.no. 4, 5, 6, 9, 23 & 47 of the Exemption Notification and accordingly no GST is required to be paid on such charges under s.no.5 of the RCM notification.

(c) GST applicability on penalty paid by the applicant on unaccounted stock of River Bed Material (RBM) on the orders of the District Magistrate to the Govt. department under s.no. 5 of Reverse Charge Mechanism (RCM) notification.

(d) Vehicles (Pokland, JCB, Dumper & Tipper) purchased and used by the applicant in its day to day business activities for movement of goods from one place to another would fall within the definition of Motor Vehicle under the provisions of GST law.

(e) Availability of GST paid by the applicant at the of purchase or repairs including spares w.r t Vehicles Pokland, JCB, Dumper & Tipper)used by it for movement of goods in its place of business as Input Tax Credit.

Crux:- (a) It is out of the jurisdiction of Advance Ruling in terms of Section 97(2) of Act.

(b) “Abhivahan Shulk” is different, from toll tax and is covered under Service Code 9997 and to be treated as “other services” and is liable for GST @ 18% under reverse charge in terms of Serial No. 5 of the Notification no. 13/2017 – Central Tax (Rate) dated 28.06.2017. The fee collected by UEPPCB is exempted in terms of serial no. 4 of the Notification No.12/2017-Central Tax (Rate) dated 28th June’ 2017. Khanij sampada sulk is a supply of service and the applicant is liable to pay GST @ 18% under reverse charge in terms of Serial No. 5 of the Notification no. 13/2017 Central Tax (Rate) dated 28.06.2017 (as amended). The services of registration rendered by State Transport Office is a exempted service and no GST is payble on the same:

(c) penalty imposed by the authority is liable for GST @ 18% as on date under reverse charge in terms of Serial No. 5 of the Notification no. 13/2017 — Central Tax (Rate) dated 28.06.2017 (as amended);

(d) It is out of the jurisdiction of Advance Ruling in terms of Section 97(2) of Act.

(e) Input Tax Credit will be admissible on GST paid on purchase of “Pokland, JCB, Dumper & Tipper”.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Notification No. 12/2017 Central Tax (Rate)

Notification No. 13/2017 Central Tax (Rate)

Section 17 of CGST

Section 97 of CGST

Order Dated 28/08/2018

Issues:- (a) Whether the supply of solar inverter, controller, battery and panels arc covered under “Solar Power Generating System” as a whole and can be called as ‘composite supply or mix supply’ & what will be the rate of GST on such supply?

(b) Whether the supply of solar inverter & solar panels together will fall under the definition of “Solar Power Generating System” or it will be a ‘mix supply’ and the applicability of GST rate on supply of solar inverter & solar panels together?

(c) Whether manufacturer or trader will have any significance on the clarification?

Crux:- (a) Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 when supplied for said purpose and the applicable rate of GST on such supply will be 5% [2.5% CGST + 2.5% SGST] and such supply will be treated as composite supply”.

(b) Supply of solar inverter & solar panels together will fall under the definition of “Solar Power Generating System” (if the same are used for said specified purpose) in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and the applicable rate of GST on such supply will be 5% [2.5% CGST + 2.5% SGST] and such supply will be treated as “composite supply”.

(c) The aforesaid findings are applicable for both manufacturers and traders engaged in said supply.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

AR of Rajasthan
RFE Solar Private Limited
(Summary)

AR of Maharashtra
Fermi Solar Farms private Limited
(Summary)

AR of Maharashtra
Giriraj Renewables private Limited
(Summary)

AR of MadhyaPardesh
Swati Dubey
(Summary)

Order Dated 28/08/2018

Issues:- Whether cenvat credit of goods and services used for erection of infrastructure to which fibre cables are connected for Ieasing to Telecommunication Operators, is available to them?

Crux:- The Applicant can avail ITC of goods and services used for erection of infrastructure to which fibre cables are connected for Ieasing to Telecommunication Operators.

Order

Summary
 

Section 16 of CGST

Section 17 of CGST

Order Dated 20/07/2018

Issues:- Classification and rate of tax of :
a. Wet Baby Wipes.
b. Wet Face Wipes.
c. Bed and Bath Towels.
d. Shampoo Towels.

Crux:-

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order dated 04/05/2018

Issues:- a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.

(b) What will be the supporting document for importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract

(c) Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account

Crux:-a) A Importer is required to pay IGST on Ocean Freight as per Notification No. 08/2017 & 10/2017- Integrated Tax (Rate) dt. 28.06.17, even if the importer has already paid IGST on CIF value of imported goods. The applicant is also required to pay IGST on ocean freight.

b) Credit of IGST paid can be taken on the basis of invoice/challan issued

c) As per explanation of section 17 of CGST Act 2017, Credit of GST paid is not available in respect of Land, Building or any other civil structure. Hence Cenvat Credit of GST paid on on such sanitary  fittings which forms integral part of building or any other civil structure is not available.

However the Cenvat Credit of GST is available on office furniture & fixtures & A.C. plant.

Order

Summary
 

 Section 17 of CGST

Notification No. 08/2017 Integrated Tax (Rate)

Notification No. 10/2017 Integrated Tax (Rate)

AR of Rajasthan
M/s Chambal Fertilizers and Chemicals Limited
Summary

Order dated 20/04/2018

Issues:-Whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road

Crux:- Under GST "the services by way of assess to a road or bridge on payment of toll charges" are included in list of exempted services. Therefore no GST is leviable on "Marg Sudharan Shulk" as it is nothing but toll charges collected by the applicant from users for using forest road.

"Abhivahan Shulk" cannot be termed as toll tax and it is a form of consideration received by the applicant in lieu of services provided to the person for carrying forest produce. Hence, the applicant is liable to pay GST @ 18% on the said "Abhivahan Shulk"  under Service Code 9997 and treated as Other services.

Order

Summary

Order dated 07/09/2018

Issue: Whether Abhivahan Shulk (Transit Fee) collected by the appellant (A Govt. of Uttarakhand Department and one of the limbs 819/X-2-2012-21(13)/2011 dated 8.05.2012 shall be exigible to GST under SAC 9997 as Other Services or not”?

Crux: AAAR Uphold the decision of the Authority on Advance Ruling that charges for carrying forest produce through road or water are different and determined according to quality and quantity. Therefore, said “Abhivahan Shulk” cannot be termed as toll tax and rather is a form of consideration received by the applicant in lieu of services provided to the person for carrying forest produce. Since the services provided by the applicant did not find mention in the list of exempted services, therefore the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”.

Order

Summary
 

 Notification No. 11/2017 Central Tax (Rate)

Order Dated 29/05/2018

Issues:- Whether the services or material procured by ITDA from IIT Mumbai exempt from GST?

Crux:- The services received by the applicant from IIT Mumbai is exempt from tax. However in case of supply of goods by one Government /Authority to other Government /Authority, there is no exemption from GST.

Order

Summary
 

 Notification No. 12/2017 Central Tax (Rate)

Order Dated 19/03/2018

Issues:- Applicability of Notification dated 5.1O.2O17 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2O17-Cx. Dated 27th November 2017 in respect of following issues:

a) If the assessee takes over an eligible unit as a going concern under slump sale agreement and there is a change in the ownership of the unit which was availing the benefit of area based exemption Notification no. 50/2003-CE dated 10.6.2003 amended prior to 1.7.2017

b) If the said eligible unit availing of the exemption is physically shifted to a new location within the area specified in the said area based exemption notifications?

c) If there is any addition or modification in the plant or machinery or on the production of new products after taking over an eligible unit during residual period of exemption?

Crux:- The question raised by the applicant does not fall under section 97(2) for Advance Ruling. Hence the question is not entertainable.

Order

Summary
 

 Section 97 of CGST

Order dated 14/03/2018

Issues:-

Determination of classification and rate of tax on Disc Brake Pads & Brake Shoes being used in automobiles.

Crux:-

Disk Brake Pads and Shoes are classified under chapter heading 8708 and taxable @ 28%.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

Order dated 14/03/2018`

Issues:-

a) Clarification on interpretation of the term " Three Wheeled Powered Cycle Rickshaw" as provided under Sl. No. 190 of the schedule I to Tariff Notification.

b) Whether there is any difference between an Electric Rickshaw operated by chargeable batteries (E-rickshaw) and Three Wheeled Powered Cycle Rickshaw.

c) Whether inner tubes of butyl rubber used in E-Rickshaw would fall within the meaning of term - " Three Wheeled Powered Cycle Rickshaw" and classification thereof.

Crux:-

a) Powered cycle rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle rickshaw to which a motor or petrol engine has been fitted.

b) Electric Rickshaw is not a Powered Cycle Rickshaw because:-

i) It is not a Cycle Rickshaw and  It does not have pedals which is prerequisite for powered cycle Rickshaw.

ii) It is powered solely by electric motor which is not auxiliary in nature.

iii) It is a Motor Vehicle under " Motor Vehicle Act" and has to be registered with Local Transport Authority.

c) Tyres used in E-Rickshaw are not tyres of Powered cycle rickshaw and hence they are classified under chapter heading 4013 of GST Tariff 2017 and attract GST @ 28%.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

AR of Maharashtra
Ceat Limited
(Summary)