S.No.

 Description

 Related Information

Masterly Kolkata Facility Maintenance Pvt Ltd v/s Mr Brajesh Kumar Singh, Joint Commissioner, CGST & CX And Mr Joyjit Banik, Senior Joint Commissioner, SGST

Order dt. 30/09/2021

Issue:  Property Management Services Agreement‟ with Cooliers International (India) Property Services Private Limited (referred to as, service provider) for the purpose of obtaining property management services from the said company for the residential complex known as "Emami City‟.

Crux: In the given circumstances, supply of cooking gas as provided by the applicant shall be classified as supply of services.

Order

Summary

Pioneer Associates v/s Mr Brajesh Kumar Singh, Joint Commissioner, CGST & CX And Mr Joyjit Banik, Senior Joint Commissioner, SGST

Order dt. 30/09/2021

Issue:  Whether new definition of affordable residential apartment is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of ongoing projects and collect tax @ 8% on all advances received after 01.04.2019 where:
(i) 1st booking money received after 01.04.2019; and
(ii) 1st booking money received before 01.04.2019

Crux: The definition of "affordable residential apartment‟ is not applicable in respect of flats having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees, in an ongoing project in respect of which the promoter has exercised option to pay tax at old GST rates.
Where a promoter exercises option in Annexure-IV to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 3/2019 Central Tax (Rate) dated 29.03.2019, there is no scope to pay tax at a reduced rate of 1% or 5% (effective rate), as the case may.

Order

Summary

M/s Ex-servicemen Resettlement Society v/s Mr Brajesh Kumar Singh, Joint Commissioner, CGST & CX And Mr Joyjit Banik, Senior Joint Commissioner, SGST

Order dt. 30/09/2021

Issue:  1. Whether GST to be payable on Management Fee/Administrative charges only or otherwise complete billing amount?
2. Whether employer portion of EPF & ESl amount of the bill are exempted for paying GST?

Crux: 1. GST is payable on total value of supply.
2. No, the employer portion of EPF & ESl amount of the bill are exempted for paying GST.

Order

Summary

M/s Kanahiya Realty Private Limited v/s Mr Brajesh Kumar Singh, Joint Commissioner, CGST & CX And Mr Joyjit Banik, Senior Joint Commissioner, SGST

Order dt. 30/09/2021

Issue:  (1) Whether the supply of goods such as gold coins, refrigerator, mixer grinder, cooler, split air conditioner, etc. at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the CGST Act or mixed supply taxable at the highest GST rate as per Section 2(74) read with section 8 (b) of the CGST Act, 2017, in light of the fact that the hosiery goods and good being sold at nominal price are sold under separate invoices with separate prices.

(2) Whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant.

Crux: 1. Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the GST Act.

2. Credit of the input tax paid on the items being sold at nominal prices would be available to the applicant.

Order

Summary

Management & Computer Consultants v/s Mr Brajesh Kumar Singh, Joint Commissioner, CGST & CX And Mr Joyjit Banik, Senior Joint Commissioner, SGST

Order dt.13/09/2021

Issue:  (i) Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities.
(ii) Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities.
(iii) Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Educational Boards, Council and Universities.
be treated as exempted supply in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017 as amended vide Notification 02/2018-Central Tax (Rate)dt 25/01/2018.

Crux: The supply of services provided by the Applicant are exempted supply in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017 as amended vide Notification 02/2018-Central Tax (Rate)dt 25/01/2018.

Order

Summary

Sital Kumar Poddar v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.11/01/2021

Issue:  Whether the applicant is eligible to claim the input tax credit on the inward supplies of the goods and services used for supplying the works contract service to Kolkata Municipal Corporation (KMC) for construction of an immovable property?

Crux: The applicant is eligible to claim the input tax credit on the inward supplies of the goods and services used for supplying the works contract service to Kolkata Municipal Corporation for construction of an immovable property.

Order

Summary

Vrinda Engineers Private Limited v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.04/12/2020

Issue:  Applicable rate of tax in terms of Sl No. 26 of Notification No. 11/2017- Central Tax (Rate) dated 28/06/2017 ON job work on the materials and design belonging to another registered person

Crux: The applicant supplies a mixed supply constituting of the job work of fabrication of steel structures and the works contract of applying paint to the erected steel structures. It is taxable @ 12% in terms of the provisions under section 8(b) of the GST Act.

Order

Summary

M/s Lokenath Builders  v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.13/11/2020

Issue:   Whether the above supply is exempted in terms of Sl No. 3 or 3A of Notification No. 12/2017  Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 FT dated 28/06/2017), as amended from time to time. .

Crux: The applicant's supply to Bagrakot Military Station and Sukna Military Station is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136  FT dated 28/06/2017), as amended from time to time.

Order

Summary

ITC Limited v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.02/09/2020

Issue: Whether their product namely milk fortified with vitamins and turmeric can be classified under HSN 0401 and exempt under serial no. 25 of Notification no. 2/2017- Central Tax (Rate) dated 28/06/2017.

Crux: The applicants product is classifiable under HSN 0401 and is exempt under serial no.25 of Notification no. 2/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time.

Order

Summary

Hooghly Motors Pvt. Ltd.  v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.12/08/2020

Issue: Whether such a three-wheeled vehicle is classifiable as an electrically operated motor vehicle under HSN 8703 when supplied with a battery pack. It also wants to know the classification when supplied without the battery pack.

Crux: A three-wheeled motor vehicle is classifiable under HSN 8703 as an electrically operated vehicle, provided it is fitted with the battery pack. Otherwise, it will be classifiable under HSN 8706.

Order

Summary

Enfield Apparels Limited.  v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.10/08/2020

Issue: whether GST is payable on the consideration receivable on such assignment. If so, what should be the SAC and the rate applicable? Also clarity is seeked on whether ITC can be claimed for the GST paid on the transfer fee.

Crux: The activity of assignment is in the nature of agreeing to transfer ones leasehold rights. It does not amount to further sub-leasing, as the applicants rights as per the Deed of sub-lease stands extinguished after assignment. Neither does it create fresh benefit from the land. It is in the nature of compensation for agreeing to do the transfer of the applicants rights in favour of the assignee. It is a service classifiable under Other miscellaneous service (SAC 999792) and taxable @ 18% under Sl No.35 of Notification No.11/2017 CT (Rate) dated 28/06/2017 (State Notification No. 1135-FT dated 28/06/2017), as amended from time to time.
The transfer fee charged by the Sub-lessor is the consideration payable to the Sub-lessor for providing a service in the course or furtherance of business, more specifically because business includes supply or acquisition of goods or services in connection with the closure of a business in terms of section 2(17) (d) of the GST Act. The GST to be paid on such transfer fee is, therefore, admissible as input tax credit.

Order

Summary

Maninder Singh, Mideast Pipeline Products v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.31/07/2020

Issue: (i) whether its supply is works contract service;
(ii) whether the supply of service to NRL for construction in Bangladesh is an export and exempt under the GST Act;
(ii) if the answer to the above query is negative, then what should be the appropriate tax rate;
(iv) whether the applicant is entitled to input tax credit on its inward supplies for the service rendered in the construction of Bangladesh portion of the pipeline on behalf of NRL;
(v) whether the applicant is liable to pay tax on goods or services procured locally within Bangladesh for the purpose of construction of Bangladesh portion of the pipeline on behalf of NRL;
(vi) whether the applicant is entitled to input tax credit on procurement of such goods or services in Bangladesh used in the construction of Bangladesh portion of the pipeline on behalf of NRL;
(vii) if all the queries come out with responses that led the applicant taxable, then what will be the proper method of valuation of tax.

Crux: (i) The applicants supply is works contract service.
(ii) It is not an export of service.
(ii) The applicants service is taxable @ 18% in terms of Entry No. 3(iii)(c) of Notification No. 11/2017  CT (Rate) dated 28/06/2017, as amended from time to time.
(iv) The applicant is entitled to input tax credit on the GST paid on procurement.
(v) As the applicant has not paid GST on purchasing goods or services in Bangladesh used in the construction of the pipeline, the question of the input tax credit does not arise.
(vi) GST shall be payable on the consideration receivable for the applicants service.

Order

Summary

Primarc Projects Pvt Ltd  v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.06/07/2020

Issue: whether entry no. 3(v)(da) of Notification no.11/2017 Central Tax (Rate) dated 28/06/2017 applies to the works contract service received from the contractors.

Crux: The works contract service for the construction of those dwelling units in the project named 'Akriti' that are affordable residential apartments in terms of clause 4(xvi) of Notification No.11/2017-Central Tax (Rate) dated 28/06/2017 are taxable under entry no. 3(v)(da) of the said notification, provided the applicant does not opt for paying tax at the rate specified in entry no. 3(ie) or 3(if).

Order

Summary

The Leprosy Mission Trust India Bill Edgar Memorial Vocational Training Centre  v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.29/06/2020

Issue: whether the service of providing vocational training courses at its vocational training centre is exempt under entry no 64 or 66 of Notification no. 12/2017 - Central Tax (Rate) dated 28/06/2017.

Crux: The applicant’s services to the students, faculty and staff with respect to the skill development courses for diesel mechanic, welder and sewing technology are exempt under Entry 66 (a) of Notification no. 12/2017 - Central Tax (Rate) dated 28/06/2017 as amended time to time. Exemptions under entry 64 or 71 of the above notification are not applicable.

Order

Summary

Mansi Oils And Grains Pvt. Ltd. v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.29/06/2020

Issue: whether any sale done by the liquidator of the assets of the applicant results in a supply of goods and/or services or both within the meaning of “supply” as defined under section 7 of the GST Act. If the answer is affirmative, then what will be the rate of GST. The applicant also wants to know whether the liquidator needs to get registered under the GST Act.

Crux: The sale of the assets of the applicant by NCLT appointed liquidator is a supply of goods by the liquidator, who is required to take registration under section 24 of the GST Act. If she is already registered as a distinct person of the corporate debtor in terms of Notification No. 11/2020 – Central Tax dated 21/03/2020, she should continue to remain registered till her liability ceases under section 29 (1) (c) of the GST Act.

Order

Summary

Iz-Kartex Named After Pg Korobkov Ltd. v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.29/06/2020

Issue: whether the maintenance and repair contract (MARC) makes the supplier liable to pay GST. More specifically, the applicant wants to know whether the recipient is not liable to pay tax on reverse charge basis in terms of Notification No. 10/2017 – Integrated Tax (Rate) dated 28/06/2017.

Crux: Supply of service to BCCL in terms of the MARC is not import of service. The recipient is not, therefore, liable to pay GST on reverse charge basis in terms of Notification No. 10/2017 – Integrated Tax (Rate) dated 28/06/2017. The applicant, being the domestic MARC Holder, is liable to pay tax as applicable.

Order

Summary

AAAR Order

Order dt. 10/11/2020

Issue:- Who is liable to pay tax in the said circumstances and whether it is legally justified by BCCL to deduct GST from payments made to the foreign company. The WBAAR in its Ruling has held that supply of service to BCCL in terms of MARC is not import of service. The recipient is not, therefore, liable to pay GST on reverse charge basis in terms of Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017. The applicant, being the domestic MARC holder is liable to pay tax as applicable in terms of the MARC.

Crux: The authority modify the order of Advance Ruling to the extent that the supply of service by the appellant to BCCL qualifies as import of service as defined under Section 2(11) of the IGST Act, 2017 and GST is payable on such import of service by BCCL under reverse charge mechanism in terms of Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017.

Order

Summary

Swayam v/s Ms. Susmita Bhattacharya, And Mr. Parthasarathi Dey, Member

Order dt.29/06/2020

Issue: whether it is liable to pay tax on its charitable activities?

Crux: The applicant’s activities do not amount to ‘supply’ of service, neither is it a recipient of the services for which it often provides financial assistance to the women survivors of sexual and other violence. The applicant is, therefore, not liable to pay GST on the activities described in the application.

Order

Summary

Order

Summary
 

Order dt.11/10/2018

Issue: "Applicability of Notification No. 1344 – FT dated 13/09/2018 under the WBGST Act, 2017 (50/2018 – CT dated 13/09/2018 under the CGST Act, 2017), which are hereinafter collectively referred to as “the Notification”.

Crux:-   The applicant, if established by government notification, is liable to deduct tax at source under section 51(1) read with Notification No. 1344-FT dated 13/09/2018, being a company controlled by the Central and the State Governments.

Order

Summary

Order dt.11/10/2018

Issue: Classification of and Rate of Tax applicable on the Polypropylene Non-Woven Bags under the CGST/WBGST Acts, 2017".

Crux:-  ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 & Notification No. 1125-FT dated 28/06/2017 under the WBGST Act, 2017.

Order

Summary

Order dt. 13/05/2019

Issue:-Classification of and Rate of Tax applicable on the Polypropylene Non-Woven Bags under the CGST/WBGST Acts, 2017".

Crux: AAAR modified the advance ruling pronounced by west Bengal authority of advance ruling. 

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

Switz Foods Pvt Ltd v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX and  Mr Parthasarathi Dey, Senior Joint Commissioner, SGST .

Order dt.09/12/2019

Issue: Whether the products manufactured by applicant are classifiable under HSN 1601".?

Crux:- The application is admitted for the products that belong to the category of baked food preparations made of flour and contain chicken. Chicken meat is used as a filling in most of the above products where bread or baked flour is used as the base. The baked product (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such bakers’ wares cannot, therefore, be classified under HSN 1601.
A few of the applicant’s products would not survive as food preparation if the chicken meat were removed. Such products may be classified under HSN 1601, provided they contain more than 20% by weight of meat.

Order

Summary

AAAR Order

Order dt. 19/03/2020

Issue:-Whether the products manufactured by applicant are classifiable under HSN 1601".?

Crux: AAAR held that the products with main components of filling of chicken except products of serial no.7 and serial no.26 to 28, are classifiable under HSN 1601. Accordingly, the advance ruling is modified to this effect

Order

Summary

Sri Rabi Sankar Tah v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX  and Mr Parthasarathi Dey, Senior Joint Commissioner, SGST.

Order dt. 21/10/2019

Issue: "Whether he and the other two co-owners are to be treated as an association of persons or a body of individuals and, therefore, a person as defined under section 2(84)(f) of the GST Act, who is required to be registered under section 22(1) of the Act".?

Crux:- The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) of the GST Act, where their income from renting is separately ascertainable and assessed for income tax individually at the hand of each co-owner.

Whether the Applicant is required to be registered under section 22(1) of the GST Act will, therefore, depend on his gross turnover, ascertained separately from the other co-owners, exceeding the threshold as provided under the Act.

Order

Summary

M/s Singh Transporl Agency v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX and Mr Parthasarathi Dey, Senior Joint Commissioner, SGST.

Order dt.21/10/2019

Issue:1. Whether the conservancy/solid waste management service is exempted in terms of SI No. 3 or 3A of Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 – FT dated 28/06/2017), as amended from time to time (hereinafter collectively referred to as Exemption Notification), and
2. If so, Whether the notifications regarding TDS are applicable in his case.?

Crux:- 1.The Applicant’s supply to the Howrah Municipal Corporation is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 – FT dated 28/06/2017), as amended from time to time.

2. As the Applicant is making an exempt supply, the provisions of section 51 and, for that matter, Notification No. 50/2018 – Central Tax dated 13/09/2018 (corresponding State Notification No. 1344 – FT dated 13/09/2018) and State Government Order No. 6284 – F(Y) dated 28/09/2018, to the extent they mandate and deal with the mechanism of TDS, do not apply to his sup

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate) 

Sadguru Seva Paridhan Pvt Ltd v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX and  Mr Parthasarathi Dey, Senior Joint Commissioner, SGST.

Order dt.30/08/2019

Issue: "Whether fusible interlining cloth is classifiable in Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act) or under Heading 5903 of the Tariff Act".

Crux:- The Applicant’s product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975.

Order

Summary

AAAR Order

Order dt. 19/03/2020

Issue:-whether fusible interlining cloth is classifiable under Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 or under heading 5903 of the Tariff Act.

Crux: AAAR uphold the ruling passed by west bengal authority for advance ruling and dismissed the appeal filed by M/s. Sadguru Seva Paridhan Pvt. Ltd.

Order

Summary

ITD Cementation India Ltd v/s WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX .

Order dt.26/10/2018

Issue:-(1) Applicability of Notification No. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017-CT (Rate) dated 13/10/2017.
(2) What rate at which GST should be charged on the works contract service supplied for construction of the a multi-modal terminal at Haldia, West Bengal.

Crux:- The amendment to Serial No. 3(vi) of Notification No. 11/2017-CT (Rate) dated 28/06/2017, brought about by Notification No. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017- CT (rate) dated 13/10/2017 are applicable to the Appellant’s supply of ‘Works Contract Service’ towards IWAI for construction of the Multi-modal IWT Terminal at Haldia, West Bengal.

Order

Summary

Order dt. 15/05/2019

Issue:-(a) Applicability of Notification No. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017-CT (Rate) dated 13/10/2017.
(b) What rate at which GST should be charged on the works contract service supplied for construction of the a multi-modal terminal.

Crux: AAAR modified the Advance Ruling pronounced by West Bengal Authority for Advance Ruling to this effect and the Appeal stands disposed of accordingly.

Order

Summary

Notification No. 24/2017 Central Tax (Rate)

Notification No. 21/2017 Central Tax (Rate) 

lnfobase Services Pvt Ltd v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX and Mr Parthasarathi Dey, Senior Joint Commissioner, SGST

Order dt. 24/12/2019

Issue:-"Whether its procurement of advertisements for the Directory is classifiable as selling of space for advertisement in print media and Whether SI No. 21(i) of Notification No. 11/2017 — CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), as amended from time to time (hereinafter collectively called the Rate Notification), is applicable thereto.?"

Crux:- The Applicant is making a mixed supply to the Tollygunge Club of printing service (SAC 998912) and intermediary service for selling space for advertisement on behalf of the club (SAC 998362). It shall be treated as supply of the above intermediary service taxable @ 18% under SI No. 21 (ii) of Notification No. 11/2017 — CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), as amended from time to time.

Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

Ggl hotel and resort company limited v/s SYDNEY D’SILVA Member, PARTHASARATHI DEY Member  West Bengal Authority for Advance Ruling

Order dt.08/01/2019

Issue:-Whether Input Tax Credit is available for lease rent paid during pre-operative period for the leasehold land on which the resort is being constructed to be used for furtherance of business, when the same is capitalised and treated as capital expenditure?

Crux:-Input Tax Credit is not available to the applicant for lease rent paid during pre-operative period for the leasehold land on which the resort is being constructed on his own account to be used for furtherance of business, when the same is being capitalised and treated as capital expenditure.

Order

Summary

Order dt. 03/05/2019

Issue:-Whether credit is available on input tax paid on lease rent during pre-operative period for the leasehold land on which the resort is being constructed to be used for furtherance of business, when the same is capitalized and treated as capital expenditure.

Crux: AAAR founds no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling.

Order

Summary

M/s Soorya Narayan Agency, Dipeet Agarwal v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX , Mr. Parthasarathi Dey, Senior Joint Commissioner, SGST

Order dt.11/11/2019

Issue:-Whether he is liable to pay GST on consumer goods like biscuits, soaps etc."?

Crux:-The Applicant is liable to pay GST at the applicable rate on his supplies of goods through PDS.

Order

Summary

Dinman Polypacks Pvt. Ltd. v/s SYDNEY D‟SILVA , PARTHASARATHI DEY

Order dt.28/01/2019

Issue:-Classification of and rate of tax applicable on the Polypropylene Leno Bags".

Crux:-Poly Propylene Leno Bags’ are to be classified as plastic bags under HSN 3923 and would attract 18% GST.

Order

Summary

Ambo Agritec Pvt Ltd  v/s Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX ,  Mr Parthasarathi Dey, Senior Joint Commissioner, SGST

Order dt.24/12/2019

Issue:-Classification of non-edible intermediary product"

Crux:-The Applicant is supplying a mixture and dough of wheat flour, sugar and water, cut into specific shape, which is dried and hardened by heating. It is classifiable under tariff item 1901 20 00.

Order

Summary
 

Abhishek Tibrewal, Avantika Industries v/s Sydney D‟Silva, Parthasarathi Dey

Order dt.28/01/2019

Issue:-Classification of Springs of Iron and Steel" supplied for use in Railways.

Crux:-Springs of Iron and Steel for Railways are classifiable under HSN Code no. 7320 (taxable @ 18%) under Serial No. 234 of Schedule III of Notification No. 1/2017- CT (Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

Ex-Servicemen Resettlement Society v/s Ms Susmita Bhattacharya Joint Commissioner, CGST & CX and Mr Parthasarathi Dey, Senior Joint Commissioner, SGST

Order dt.29/11/2019

Issue:-Whether it is liable to pay GST on the portion of the payment received on account of the bonus paid or payable to the persons it deploys as security personnel.

Crux:-The Applicant is liable to pay GST on the portion of the payment received on account of the bonus paid or payable to the persons it deploys as security personnel.

Order

Summary
 

Order dt.21/08/2019

Issue:-Whether supply of stores in foreign going vessels is export under GST.

Crux:-The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. Therefore, the applicant is liable to pay tax on such supplies under the GST Act or the IGST Act, as the case may be.
However, the Applicant’s supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption.

Order

Summary
 

Section 69 of CGST

Order dt.23/09/2019

Issue:-Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods

Crux:-Based on the proviso to rule 43(1)(d) of the GST Rules and further prescriptions under rule 43(1)(e), (f) and (g) of the GST Rules, the Applicant is required to compute the admissible amount of the input tax credit on the capital goods used for both taxable and exempt supplies in the tax periods over the useful life of such capital goods, calculated from the date of invoice. The Applicant shall reverse the balance amount of the input tax on the said capital goods that has already been credited to its electronic credit ledger.

As the commercial production of exempted goods did not begin in 2018-19, the entire input tax on input services, subject to the provisions under rule 42(2) of the GST Rules, is an admissible credit during 2018-19.

Order

Summary
 

Rule 43 of CGST

Order dt.23/09/2019

Issue:- Whether the above supply is exempted in terms of Sl No. 3 or 3A of Notification No.12/2017 - CT(R) dated 28/06/2017 as amended from time to time and if so, whether the notifications regarding TDS are applicable in his case.

Crux:-The Applicant's supply to the HMC is exempt from the payment of GST under Sl No. 3 of Notification No.12/2017 - CT(R) dated 28/06/2017.As the Applicant is making an exempt supply, the provisions of section 51 and, for that matter, Notification No.50/2018 - Central Tax dated 13/09/2018 and State Government Order No. 6284 - F(Y) dated 28/09/2018, to the extent they mandate and deal with the mechanism of TDS, do not apply to his supply.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Notification No. 50/2018 Central Tax

Order dt.23/09/2019

Issue:-Classification of railway parts supplies

Crux:- The composite goods manufactured by the Applicant that are used primarily as parts of railway locomotives are to be classified under heading 8607 and taxable @ 5% GST with no refund of the unutilized input tax credit. The same classification will apply to the Applicant's other supplies to the railways if they are used primarily as parts of railway locomotives, provided they are not excluded by Note 2 of Section XVll. Supplies other than the above two categories, if any, shall not be classified under heading 8607.

Order

Summary
 

Circular No. 30/04/2018 -GST

Order dt.23/09/2019

Issue:-Classification of service provides by the applicant when it arranges the client's accommodation in hotels.

Crux:-The Applicant, if arranges for clients only accommodation in hotels, is supplying a service classifiable under SAC 998552. lt is taxable under Sl No. 23(iii) of the Rate Notification, and the Applicant is eligible to claim the input tax credit as admissible under the law.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Order dt.23/09/2019

Issue:-Whether exemption in terms of Sl No. 3 of Notification No 9/2017-IT(R)  dated 28.06.2017, as amended from time to time is available on such services?

Crux:-The Applicant is providing pure service to the State Governments. The projects involve functions entrusted to a panchayat or a Municipality under Art 243G or 243W of the Constitution. The Applicant's service to the State Governments is, therefore, eligible for exemption under Sl No. 3 of Notification No 9/2017-IT(R) dated 28.06.2017.

Order

Summary
 

 Notification No 9/2017-Integerated Tax(Rate)

Order dt. 09/09/2019

Issue:-Whether exemption in terms of Sl No.3/3A/4/5 of Notification No 12/2017-CT(Rate) dated 28.06.2017 is available on such administrative cost, which, according to the Applicant, is the consideration received for the management services provided.

Crux:- The Applicant is a governmental authority as defined under para no. 2(zf) of Notification No 12/2017-CT(Rate) dated 28.06.2017 and State Notification-1136-FT dated 28.06.2017, as amended from time to time, and eligible for exemption under Sl No. 5 of the said notifications on supply of any service in relation to establishment and maintenance of hospitals and similar health facilities.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order dt. 09/09/2019

Issue:-Whether exemption from payment of GST is available for such supplies in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017.

Crux:- Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and State Govt Notification-1136-FT dated 28.06.2017, as amended, for the supply of security services and cleaning and sweeping services.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order dt. 09/09/2019

Issue:-Applicable rate of IGST  in terms of Notification No. 1/2017 - lT (Rate) dt. 28/06/2017.

Crux:-The Applicant, while exporting 'single super phosphate', shall pay IGST @ 18% under Sl No. 43 of Schedule lll of Notification No. 1/2017 - lT (Rate) dated 28/06/2017, as amended from time to time, if it opts for refund in terms of section 16(3)(b) of the IGST Act.

Order

Summary
 

Notification No. 01/2017 Integerated Tax (Rate)

Order dt. 19/08/2019

Issue:-Whether the service of loading and unloading of imported raw whole yellow peas is exempt under Sl No. 54(e) of the Exemption Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017.

Crux: The Applicant supplies the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land, reaches the port of entry. Exemption under Sl No. 54(e) of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended from time, is not applicable to the Applicant's service.

Order

Summary

AAAR Order

Order dt. 26/09/2019

Issue:-Whether the service of loading and unloading of imported raw whole yellow peas is exempt under Sl No. 54(e) of the Exemption Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017.

Crux: AAAR find no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling. The appeal of the appellant stands disposed accordingly

Order

Summary

Notification No. 12/2017 Central Tax (Rate)

Order dt. 19/08/2019

Issue:-Whether and to what extend the lump sump advance as on 01.07.2017 is taxable and when and further whether GST shall be charged on the gross amount of the invoice or the net amount after adjusting the lump-sum amount outstanding as on 30/06/2017.

Crux:-The Applicant is deemed to have supplied works contract service to KMRCL on 01/07/2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance and GST is leviable thereon accordingly. The value of the supply of works contract service in the subsequent invoices as and when raised should, therefore, be reduced to the extent of the advance adjusted in such invoices. The GST should, therefore, be charged on the net amount that remains after such adjustment.

Order

Summary

AAAR Order

Order dt. 16/12/2019

Issue:-Whether and to what extend the lump sump advance as on 01.07.2017 is taxable and when and further whether GST shall be charged on the gross amount of the invoice or the net amount after adjusting the lump-sum amount outstanding as on 30/06/2017.

Crux: AAAR found no infirmity in the ruling pronounced by the west bengal authority for advance ruling. The appeal thus fails and stands disposed accordingly.

Order

Summary

Section 13 of CGST

Order dt. 19/08/2019

Issue:-Classification of the supply and whether it is exempt under St No. 3 or 3A of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended from time to time therein after collectively referred to as Exemption Notifications (Service) and further on whether it has any liability to pay GST when WBPDCL is paying tax on reverse charge basis in terms of Sl No. 5 of Notification No. 13/2017 - CT (Rate) dated 28/06/2017

Crux:-The Applicant's supply to Purba Medinipur Zilla Parishad, is a composite supply classifiable under SAC 995433. lt is exempt under Sl No. 3A of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended from time to time.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order dt. 19/08/2019

Issue:-Whether such printing is a supply of goods or service and further the classification of the trade advertisement material if its transaction is a supply of goods.

Crux: The Applicant is making a composite supply, where the service of printing is the principal supply. The goods supplied, having no use other than displaying the printed matter, is ancillary to the principal supply of printing.

Order

Summary

AAAR Order

Order dt. 19/09/2019

Issue:-a) Whether the job of printing of content provided by the customer on polyvinyl chloride banners and supplying such printed trade advertisement material amounts to supply of goods, and
b) What is the classification of such trade advertisement material under GST Tariff if the transaction is a supply of goods.

Crux: Appellate Authority found no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling. The appeal filled by appellant disposed accordingly.

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

Order dt. 27/06/2019

Issue:

1. Whether the recipient is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 lntegrated Tax (Rate) dated 28/06/2017?
2. What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Crux: The recipient, namely Orissa Construction Corporation Ltd, is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 - lntegrated Tax (Rate) dated 28/06/2017. The Applicant's supply to Orissa Construction Corporation Ltd, was taxable @18% under Sl No. 3(vii) of Notification No. 8/2017 - lntegrated Tax (Rate) dated 28/06/2017 till 12/10/2017. The supply was taxable @ 5% under Sl 3(vii) of Notification No. 8/2017 - lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification No. 39/2017 - lntegrated Tax (Rate) dated 13/10/2017 with effect from 13/10/2017 till 24/01/2018. It has since been exempted under Sl No. 3A of Notification No 9/2017 - lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification No.2/2018-lntegrated Tax (Rate) dated 25/01/2018.

Order

Summary
 

Notification No. 08/2017 Integerated Tax (Rate)

Notification No. 39/2017 Integerated Tax (Rate)

Order dt. 27/06/2019

Issue:1. Whether the recipient is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 lntegrated Tax (Rate) dated 28/06/2017?
2. What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Crux: The recipient, namely Orissa Construction Corporation Ltd, is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 - lntegrated Tax (Rate) dated 28/06/2017. The Applicant's supply to Orissa Construction Corporation Ltd, was taxable @18% under Sl No. 3(vii) of Notification No. 8/2017 - lntegrated Tax (Rate) dated 28/06/2017 till 12/10/2017. The supply was taxable @ 5% under Sl 3(vii) of Notification No. 8/2017 - lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification No. 39/2017 - lntegrated Tax (Rate) dated 13/10/2017 with effect from 13/10/2017 till 24/01/2018. It has since been exempted under Sl No. 3A of Notification No 9/2017 - lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification No.2/2018-lntegrated Tax (Rate) dated 25/01/2018.

Order

Summary
 

Notification No. 08/2017 Integerated Tax (Rate)

Notification No. 09/2017 Integerated Tax (Rate)

Notification No. 39/2017 Integerated Tax (Rate)

Order dt. 27/06/2019

Issue: Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

Crux: The Applicant's service of renting/leasing out the dwelling units for residential purpose, is exempt under Sl No. 12 of Notification No. 1212017-CT (Rate).The Applicant is, therefore, not liable to pay tax on supply of such service.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Order dt. 27/06/2019

Issue: Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only.

Crux: The Applicant's supply to the Bally Municipal Corporation, is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate). Therefore, the provisions of section 51 with the mechanism of TDS, do not apply to his supply.
 lf the Applicant's turnover consists entirely of exempt supplies, he is not liable to registration in terms of section 23(1)(a) of the GST Act

Order

Summary
 

Section 51 of CGST

Notification No. 12/2017 Central Tax (Rate)

Order dt. 25/06/2019

Issue: Whether the activity of filling in the compound, tank, low land etc. with silver sand and earthwork in layers, including spreading and compacting the same is classifiable as a supply of sand (HSN 2505)."

Crux:  The Applicant's supply to M/s Mackintosh Burn Ltd is works contract service, classifiable as site preparation service (SAC Group 99543) and taxable @ 18% under Sl No. 3(xii) of Notification No. 11/2017 - Central Tax (Rate) .Being a service, the Applicant's supply is not classifiable under HSN 2505.

Order

Summary

AAAR Order

Order dt. 26/08/2019

Issue:-whether the contract for filling in the compound, tank, lowland, etc. with silver sand and earthwork in layers can be classified as supply of sand (HSN 2505)

Crux: AAAR found no infirmity in the ruling pronounced by the West Bengal Authority Advance Ruling in the matter and hence there is no reason to interfere with it. The appeal thus fails and stands disposed accordingly

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

Order dt. 25/06/2019

Issue: Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017

Crux:  The Applicant's service to the DVC is classifiable as railway pushing and towing service (SAC 996731) and taxable @ 18% under Sl No 11(ii) of notification No. 11/2017 - Central Tax (Rate).

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Order dt. 25/06/2019

Issue: Whether a credit is admissible of the input tax paid on the purchase of motor vehicles for supplying on a rental basis?

Crux:  GST paid on the inward supply of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(a) of the GST Act.

Order

Summary

Section 17 of CGST

Order dt. 10/06/2019

Issue: 1. Whether the recipient is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 lntegrated Tax (Rate) dated 28/06/2017?
2. What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Crux: The recipient, namely Orissa Construction Corporation Ltd, is a government entity in terms of clause 2 (zfa) of Notification No 9/2017 - lntegrated Tax (Rate) dated 28/06/2017. The Applicant's supply to Orissa Construction Corporation Ltd, was taxable @18% under Sl No. 3(vii) of Notification No. 8/2017 - lntegrated Tax (Rate) dated 28/06/2017 till 12/10/2017. The supply was taxable @ 5% under Sl 3(vii) of Notification No. 8/2017 - lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification No. 39/2017 - lntegrated Tax (Rate) dated 13/10/2017 with effect from 13/10/2017 till 24/01/2018. It has since been exempted under Sl No. 3A of Notification No 9/2017 - lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification No.2/2018-
lntegrated Tax (Rate) dated 25/01/2018.

Order

Summary
 

Notification No. 09/2017 Integrated Tax (Rate)

Order dt. 10/06/2019

Issue: Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate..

Crux: The Applicant's supply to the lrrigation and Waterways Directorate, Govt of West Bengal, as mentioned in para 1.1, is exempt from the payment of GST under Sl No.3a of Notification No 9/2017 - integrated Tax (Rate)

Order

Summary
 

Notification No. 09/2017 Integrated Tax (Rate)

Order dt. 10/06/2019

Issue: Whether exemption under Sl No. 3A of Notification No. 9/2017-IT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

Crux: The Applicant's supply to the lrrigation and Waterways Directorate, Govt of West Bengal, as mentioned in para 1.1, is exempt from the payment of GST under Sl No.3a of Notification No 9/2017 - integrated Tax (Rate)

Order

Summary
 

Notification No. 09/2017 Integrated Tax (Rate)

Order dt. 10/06/2019

Issue: Whether notifications relating to TDS apply to supply of waste management service to a municipality.

Crux: The Applicant's supply to the Howrah Municipal Corporation, is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017.
As the Applicant is making an exempt supply, the provisions of section 51 and, for that matter, Notification No.50/2018 - Central Tax dated 13/09/2018 to the extent they mandate and deal with the mechanism of TDS, do not apply to his supply.

Order

Summary

Section 51 of CGST

Notification No. 12/2017 Central Tax (Rate)

Notification No. 50/2018 - Central Tax dated 13/09/2018.

Order dt. 08/05/2019

Issue: Whether supply of construction service bundled with preferential location service is a composite supply with construction service as the principal supply

Crux: The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the composite supply is, therefore, to be treated, for the purpose of taxation, as supply of construction service, taxable under Sl No. 3(i) read with Paragraph 2 of Notification No 11/2017 - CT (Rate) dt. 28.06.2017

Order

Summary

AAAR Order

Order dt. 30/07/2019

Issue:-whether the supply of these services of PLS including floor rise, directional advantage constitutes a composite supply with construction service as the principal supply, and if so, whether abatement prescribed for construction service under Sl. No. 3(i) of Notification No. 11/2017-CT (Rate) dated 28/06/2017 as amended from time to time is applicable on the entire value of such composite supply.

Crux: The Advance Ruling is modified to this effect and the Appeal stands disposed of

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

Section 2 of CGST 

Section 7 of CGST 

41.

Order dt. 08/05/2019

Issue: Whether the input tax credit is admissible when he settles through book adjustment the debt created on inward supplies from the Franchisee?

Crux:
The Applicant can pay the consideration for inward supplies by way of setting off book debt. The GST Act and rules made there under does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment, subject to the conditions and restrictions as may be prescribed and in the manner specified in Sections 16 and 49 of the GST Act.

Order

Summary
 

Section 16 of CGST

40.

Order dt. 28/03/2019

Issue: Whether dispatch of those consumable materials is to be treated as supply from the principal to the job worker if they are not returned within the time allowed under section 143(1)(a) of the GST Act.

Crux: Return of the galvanised goods to the Applicant satisfies the condition of receiving back the inputs in accordance with section 143(1)(a) of the GST Act. As the goods like furnace oil, zinc etc - consumed in the process of galvanising – are inseparable from the galvanised goods, they should not be treated as supply in terms of section 143(3) of the GST Act, provided they have been entirely used up in the process of galvanising.

Order

Summary
 

Section 143 of CGST

39.

Order dt. 28/03/2019

Issue: Whether the rate of GST applicable on the services it offers, like the restaurant service offered along with the supply of food, services like valet parking, music, decoration and other such services associated with organizing social gatherings etc.

Crux: Supply of food, by way of or as part of any service or in any other manner whatsoever, from the Applicant’s restaurant is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notification No. 11/2017-CT (Rate) dated 28/06/2017, depending upon the criteria mentioned therein. If food is supplied by way of or as part of the services associated with organizing social events at the club premises, together with renting of such premises, it will be classifiable under SAC 9963 and taxable under Sl No. 7(vii) of the above-mentioned rate notification.
All other services offered by the Applicant are classifiable under SAC 9995 and taxable under Sl No. 33 of the above rate notification.
The Applicant should apply the provisions under section 17(2) & (6) of the GST Act, read with rules 42 and 43 of the GST Rules, for reversal of input tax credit, treating supplies, if any, taxable under Sl No.7(i) of the above rate notification, as exempt supplies.

Order

Summary

AAAR Order

Order dt. 08/07/2019

Issue:- (a) The classification and rate of tax on various services provided by the appellant which are listed below:

(b) The admissible proportion of input tax credit for services other than the supply of food.

Crux:  AAAR modified the Advance Ruling pronounced by West Bengal Authority For Advance Ruling.

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

Section 17 of CGST

38.

Order dt. 26/03/2019

Issue: Classification of following products:
1. Biogut capsule 2. Folcovit capsule 3. Folcovit Distab 4. Myova/Myowin tablet 5. Candyflora Tablet 6. Carisma Tablet 7. Lactolite syrap 8. Lacolite Z Sachet 9. Biogut Dry Syrup 10. Enterobiotic Dry Syrup 11. Gutclausy Dry Syrup 12. Evaday Capsule 13. Zink Ascorbate (Dry syrup) 14. Zink ascorbate (syrup) 15. Lactoin Drop.

Crux: The Application has been admitted for classification of the products that are labelled as dietary/health supplements.
Products mentioned under Sl Nos. 2 to 13 are classifiable under HSN 2106, and taxable under Sl No. 23 of Schedule III of Notification No. 1/2017-CT (Rate) dated 28/06/2017, as amended vide Notification No. 41/2017-CT(Rate) dated 14/11/2017.

Order

Summary

AAAR Order

Order dt. 29/04/2019

Issue:-Classification of following products:
1. Biogut capsule 2. Folcovit capsule 3. Folcovit Distab 4. Myova/Myowin tablet 5. Candyflora Tablet 6. Carisma Tablet 7. Lactolite syrap 8. Lacolite Z Sachet 9. Biogut Dry Syrup 10. Enterobiotic Dry Syrup 11. Gutclausy Dry Syrup 12. Evaday Capsule 13. Zink Ascorbate (Dry syrup) 14. Zink ascorbate (syrup) 15. Lactoin Drop.

Crux:  AAAR found no infirmity in the ruling pronounced by the west bengal authority for advance ruling.

Order

Summary

Notification No. 41/2017 Central Tax (Rate)

37.

Order dt. 26/03/2019

Issue: Whether the repair/servicing is job work as defined under section 2(68) of the GST Act, and whether it is composite or mixed supply. If it is composite supply, then what should be the principal supply and the rate of tax thereon. Whether the repaired transformers can be delivered to WBSEDCL against challans without raising tax invoices.

Crux: Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged.
The principal supply is the service of repair of transformers classifiable under SAC 998719 and taxable under Sl No. 25(ii) of Notification No. 11/2017 – CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135 FT dated 28/06/2017), as amended from time to time.
This Authority is not empowered to pronounce ruling on the documentation required for transportation of goods.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Section 2 of CGST

36.

Order dt. 13/03/2019

Issue: 1. Whether he is liable to pay IGST on the reverse charge on the payments to be made to CDIVF and, if so, what should be the rate depending upon the classification of the service of a Line Producer?
2. Whether the reimbursements made on an actual cost basis will also be subject to IGST?

Crux: 1. The Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612.
The Applicant is liable to pay IGST on the payments made to the above Line Producer in terms of Sl No. 1 of Notification No. 10/2017 – IGST (Rate) dated 28/06/2017at 18% rate specified under Sl No. 34(vi) of Notification No. 08/2017 – IT (Rate) dated 28/06/2017, as amended from time to time.
2. No deduction is available in terms of the contract with the Line Producer appended to the Application from the value of the supply of motion picture production service even if payment is made on an actual cost basis. However, if the Applicant modifies the contract so that the Line Producer acts as pure agent for certain services in addition to the main supply of motion picture production service, the related transactions will be import of services from the actual suppliers, and the amount paid on actual cost basis for procuring those services will be subjected to IGST at the applicable IGST rate on such services.

Order

Summary
 

Notification No. 10/2017- Integrated Tax (Rate)

section 2 of IGST

35.

Order dt. 13/03/2019

Issue: a) Whether tips and ball, both being pen parts under HSN Chapter Head 9608, used in manufacturing process of ball point pens, are taxable at the rate of 12%;
b) If the tips and balls used in the manufacturing of ball point pens are not taxable at the rate of 12% under HSN 9608, then at what rate shall they be taxable and under which HSN.

Crux: “Tips and Balls” of Ball Point Pens are to be classified under GST Tariff Heading 9608 99 90 and included under Sl No. 453 of Schedule III of Notification No. 01/2017–Central Tax (Rate) dated 28.06.2017.

Order

Summary

AAAR Order

Order dt. 11/07/2019

Issue:-a) Whether tips and balls, both being pen parts under HSN Chapter Heading 9608. used in manufacturing process of ball point pens. are taxable at the rate of 12%:
b) If the tips and balls used in the manufacturing of ball point pens are not taxable at the rate of 12% under HSN 9608, then at what rate shall they be taxable and under which HSN Chapter.

Crux:  AAAR has found no infirmity in the ruling pronounced by the West Bengal Authority For Advance Ruling.

Order

Summary

Notification No. 1/2017 Central Tax (Rate)

34.

Order dt. 26/02/2019

Issue: Description & HSN of Bags/Sacks (both with & without Handle) made of (i) Laminated P.P. Non-woven Fabric, (ii) B.O.P.P. Pasted P.P. Non-woven Fabric and (iii) Woven Fabric Pasted with Non-woven Fabric, under the GST Act.

Crux:
(i) Bags/Sacks (both with & without Handle) made of Laminated P.P. Non-woven Fabric is classifiable under Sub-Heading 39232990,
(ii) Bags/Sacks (both with & without Handle) made of B.O.P.P. Pasted P.P. Non-woven Fabric is classifiable under Sub-Heading 39232990, and
(iii) Bags/Sacks (both with & without Handle) made of Woven Fabric Pasted with Non-woven Fabric have to be classified as per the General Rules for the Interpretation of the First Schedule of the Customs Tariff .

Order

Summary
 

Notification No. 1/2017 Central Tax (Rate)

33.

Order dt. 26/02/2019

Issue: Whether his service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act, and whether supply of such service is eligible for exemption under Sl. No. 14 of Notification No. 12/2017–CT (Rate) dated 28/06/2017? What should be the rate of tax for the combination of services he provides, if it is not considered a composite supply?

Crux: The Applicant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. None of the combinations of services being offered is a composite supply, as defined under section 2(30) of the GST Act. They are mixed supplies within the meaning of section 2(74) and taxable in accordance with section 8(b) of the GST Act. Being mixed supply, value of the entire combination of services offered is taxable at the highest applicable rate.

Order

Summary

AAAR Order

Order dt. 29/03/2019

Issue:-(i) Whether or not services provided by the appellant to the students of lodging and supply of food is a composite supply within the meaning of Section 2(30) of the GST Act.
(ii) Whether supply of such service is eligible for exemption under Sl. No. 14 of Notification No.12/2017-CT (Rate) dated 28/06/2017.
(iii) The rate of tax applicable for the combination of services provided, if it is not considered a composite supply.

Crux:  AAAR has found no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling.

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

Section 2 of CGST

32.

Order dt. 26/02/2019

Issue: Whether input tax credit is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948?

Crux: Input tax credit is not admissible on the ambulance purchased in November 2018, as Section 17(5) of the GST Act, as it stood in the relevant period, blocks any such enjoyment, even if provisioning of ambulance service to the employees is obligatory under the Factories Act, 1948.

Order

Summary
 

Section 17 of CGST

31.

Order dt. 18/02/2019

Issue: Whether the input tax credit is admissible on the inward supplies for construction of the said warehouse?

Crux: The warehouse being constructed is immovable property. The input tax credit is, therefore, not admissible on the inward supplies for construction of the said warehouse, as the credit of such tax is blocked under section 17(5)(d) of the GST Act.

Order

Summary
 

Section 17 of CGST

30.

Order dt. 28/01/2019

Issue: Whether exemption from payment of GST is available to the Applicant providing Security Services and Scavenging Services in terms of Notification No 12/2017-CT(Rate) dated 28.06.2017?"

Crux: Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt. Gazette Notification-1136- FT dated 28.06.2017, as amended, for the supply of Security Services and the bundle of service that he describes as "Scavenging Services".

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

29.

Order dt. 28/01/2019

Issue: Whether the Applicant’s services to HUL are classifiable as packaging service or manufacturing service or both"?

Crux: The Applicant makes a composite supply to Hindustan Unilever Ltd, where the service of manufacturing tea bags from the physical inputs owned by the latter is the principal supply. It is classifiable under SAC 9988 and taxable at 5% rate under Sl No. 26(f) of Notification No. 11/2017 – CT (Rate) dated 28/06/2017, as amended from time to time.

Order

Summary

Order dt. 05/05/2019

Issue:-(i) Classification of the services provided in packing of tea bags;
(ii) Rate of GST on the said service

Crux: The Advance Ruling is deemed to be not in operation.

Order

Summary

Notification No. 11/2017 Central Tax (Rate)

28.

Order dt. 28/01/2019

Issue: Whether sweeping service to the West Bengal Housing Board Board is exempt from payment of GST in terms of Notification No 12/2017-CT (Rate) dated 28.06.2017?"

Crux: Sweeping Service that the Applicant supplies to the Housing Directorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. The exemption under Sl No. 3 or 3A, as the case may be, of Notification No 12/2017-CT (Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017 is not, therefore, applicable to such supplies.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

27.

Order dt. 28/01/2019

Issue: Whether the Applicant registered in West Bengal, can claim/adjust/avail ITC on the CGST & SGST charged on the invoices issued by Tamil Nadu suppliers"?

Crux: The Applicant is not registered under Section 25(1) of the CGST Act in Tamil Nadu. The SGST and CGST paid on intra-state inward supply in Tamil Nadu are not, therefore, "input tax" to the Applicant. The GST Act does not contain any concept of "input tax" in relation to an unregistered person. No credit of it is, therefore, admissible under the GST Act.
So, to answer in the Applicant's language:
a. A person, registered in WB, cannot claim ITC for CGST & SGST of other states.
b. He cannot adjust the ITC of one state's CGST for payment of another state's CGST.
c. He cannot adjust the ITC of Tamil Nadu GST for payment of IGST, whereas he is not registered in Tamil Nadu.

Order

Summary
 

Section 2 of CGST

Section 25 of CGST

Section 49 of CGST

26.

Order dt. 21/12/2018

Issue: The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply Works Contract, and If it is determined to be a Composite Contact, whether the Principal Supply will be the supply of the Twin Pipe Air Brake Systems or the supply of services of fitting these goods to the wagons, and what should be the appropriate classification of the supply and rate of tax.

Crux: The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake System is the Principal Supply.

Twin Pipe Air Brake System is classifiable under Tariff Head 8607 21 00 and is taxable @ 5% [in terms of Serial No. 241 of Schedule I of Notification No. 01/2017 – CT (Rate) dated 28/06/2017] with no refund of the unutilized input tax credit [as clarified in TRU Clarification issued under F. No.354/1/201 8-TRU dated 25/01/2018].

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

25.

Order dt. 21/12/2018

Issue:

1. Whether activities undertaken by procuring orders from a foreign party to print religious texts and thereafter deliver them to various places in India can be classified as “supply of goods” or “supply of services”.

2. Whether this activity can be classified as “export”.

Crux:

1. The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989.

2. The Applicant’s supply is not the export of service, as it violates clause (b) and (d) of section 2(6) of the IGST Act.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

Section 2 of IGST

24.

Order dt. 21/12/2018

Issue: Whether the rate of GST for the construction of railway siding will be under Sl. No 3(v)(a) or Sl No 3(xiii) of Notification no 11/2017-CT(Rate) dated 28.06.2017 and analogous notification issued under the WBGST Act), as amended, as under the CGST/WBGST Acts, 2017.

Crux: Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant and DVC, is a composite supply of works contract taxable @ 12% under Serial No 3(v)(a) of Notification no 11/2017-CT(Rate) dated 28.06.2017.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

23.

Order dt. 26/11/2018

Issue: Whether the activities that are undertaken by applicant maybe termed as “business” and “supply of services” as defined under the WBGST/CGST Act, 2017?

Crux: The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be considered as a supply of goods. Hence, activities undertaken by applicant are the business transactions within the meaning of section 2(17)(b), being transactions undertaken in connection with or incidental or ancillary to the social welfare activities of the Applicant, and are supplies in terms of Section 7(1) of the GST Act.

Order

Summary

Order disposed of by AAAR

Order dt. 20/03/2019

Issue:-whether the activities that are undertaken by them may be termed as "business" and "supply of services" as defined under  Central Goods and Services Tax Act,2017 (hereinafter referred to as "the GST Act")

Crux:-AAAR do not find any reason to interfere with the ruling , thus supply of services by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of services.

Order

Summary
 

Section 2 of CGST

22.

Order dt. 26/11/2018

Issue: Applicability of Serial No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017(Exemption Notification) for supply of materials, freight and transportation, erection, commissioning etc. of the Tower Package.

Crux: The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commissioning etc. The exemption under serial no. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 is, therefore, not applicable.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

21.

Order dt. 02/11/2018

Issue:(i) After the introduction of the IIM Act wef 31/01/2018 (hereinafter referred to as “the IIM Act, 2017”), whether or not the Applicant should be considered an “Educational Institution”

(ii) If the Applicant is eligible for Exemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter referred to as “the Exemption Notification”), and from which date it should be effective.

(iii) Whether or not the Applicant is eligible to get Refund of the Tax amount already paid by the Applicant.

Crux: i) The Applicant is an “Educational Institution‟ within the meaning of sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017.

ii) The Applicant is eligible for benefit for exemption under Entry No. 66(a) of Notification No. 12/2017-CT(Rate) dated 28/06/2017, being an educational institution in terms of clause 2(y) of the said notification.

iii) Queries regarding refund are not covered under Section 97(2) of the GST Act hence not answered.

Order

Summary

Order modified by AAAR

Order dt. 01/03/2019

Issue: (i) After the introduction of the IIM Act wef 31/01/2018 (hereinafter referred to as 'the IIM Act, 2017'), whether or not the Respondant should be considered an 'Educational Institution'
(ii) If the Appellant is eligible for Exemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter referred to as 'the Exemption Notification'), and from which date it should be effective.
(iii) Whether or not the Appellant is eligible to get Refund of the Tax amount already paid by the Appellant.

Crux:- AAAR modified the ruling passed by the AAR. Thus, the exemption from GST under serial No. 66 of the Notification No 12/2017-CT (Rate) was not available to the Respondent from 01.07.2017 to 30.01.2018, however, during this period exemption was available for specific programmes under serial No. 67. Further, for the period 31.01.2018 to 31.12.2018, the Respondent could avail exemption for the eligible programmes either under serial No. 66 or serial No. 67

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

20.

Order dt. 02/11/2018

Issue:-Chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017.

Crux: The Applicant is not acting as a “pure agent‟ of the Bank while paying toll charges, which are the cost of the service provided to the Banks so that his vehicles can access roads/bridges to provide security services to the recipient.
Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid.

Order

Summary
 

Rule 33 of CGST

19.

RLJ Woven Sacks Pvt. Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 28/09/2018

Issue:-Classification of Polypropylene Leno Bags.

Crux:- "PP Leno Bags‟, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300.

Order

Summary

Order modified by AAAR

Order dt. 31/01/2019

Issue:- Classification of Polypropylene Leno Bags."

Crux:- AAAR modified the ruling that Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST."

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

AR of Kerala
M/s J.J. Fabrics, Ernakulam
Summary

AR of West Bengal
Mega Flex Plastics Ltd
Summary

AR of West Bengal
SMVD Polypack Pvt. Ltd
Summary

18.

Ashok Kumar Basu v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 28/09/2018

Issue:- 1. Whether GST is to be charged on supply of printed question papers and if yes, at what rate and under which HSN/SAC code?

2. Whether credit of the GST paid on the inputs used for provisioning the supply can be availed?

Crux:-1. Service of printing Question Papers for Educational Institutions [as defined under clause 2(y) read with Explanation (iv) to Notification No. 12/2017-CT (Rate) dated 28/06/2017] for specific examination is classifiable under SAC 9992 and the same is exempt vide Serial No. 66(b)(iv) of Notification No. 12/2017–CT(Rate) as Service to such Educational Institutions relating to conduct of examination includes supply of the service of printing question papers.

2.  Being an exempt supply, the Applicant cannot claim credit of the GST paid on the inputs used for provisioning the service of printing question papers provided to the Boards / Educational Institutions relating to conduct of examination.

Order

Summary
 

 Notification No. 12/2017 Central Tax (Rate)

17.

Indian Oil Corporation Ltd v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 18/09/2018

Issue:- a. Whether or not the products transported and supplied by the Applicant are “non-GST products”, “non-taxable supplies” “exempt supplies” or “zero rated supply of goods?

b. Whether the transportation to Raxaul warehouse is to be considered to be for export of supply to Nepal or transfer of goods to Indian Oil Corporation‟s Bihar Unit for ultimate export to Nepal?

c. Whether or not GST paid on the railway freight for transportation of HSD, petrol, ATF from the its Haldia Refinery to the its export warehouse at Raxaul can be availed as Input Tax Credit under the GST Act?

Crux:-ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable supplies from the Applicant to the Bihar Unit of Indian Oil Corporation Ltd, who are distinct persons in terms of section 25(4) of the GST Act. The Applicant cannot claim credit of the GST paid on the railway freight for transportation of ATF and other non-taxable supplies from West Bengal to the Bihar Unit.

Order

Summary

Order disposed off by AAAR

Order dt.08/03/2019

Issue:- Whether or not GST paid on the railway freight for transportation of the refining crude petroleum oil, inter alia, High Speed Diesel (HSD), Motor Spirit (petrol) and Aviation Turbine Fuel (ATF) from its Haldia Refinery to its export warehouse at Raxaul can be availed as Input Tax Credit.

Crux:- AAAR do not find any reason to interfere with the ruling passed by AAR. Thus, ATF and other non-taxable supplies from the Applicant's Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd. at Raxual are not Zero rated supplies. They are non-taxable supplies from the Applicant to the Bihar Unit of Indian Oil Corporation Ltd, who are distinct persons in terms of Section 25(4) of the GST Act. The Applicant cannot claim credit of the GST paid on the railway freight for transportation of ATF and other non-taxable supplies from West Bengal to the Bihar Unit.

Order

Summary
 

 Section 16 of CGST

 Section 25 of CGST

16.

SMVD Polypack Pvt Ltd v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 18/09/2018

Issue:-Classification of Polypropylene Leno Bags under the CGST/WBGST Acts, 2017.

Crux:-"Leno Bags‟, as declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

AR of West Bengal
RLJ Woven Sacks Pvt. Ltd
Summary

AR of West Bengal
Mega Flex Plastics Ltd
Summary

AR of Kerala
M/s J.J. Fabrics, Ernakulam
Summary

15.

East Hooghly Polyplast Pvt. Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 20/07/2018

Issue:- Whether “HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff?

Crux:- ‘Tarpaulins made of HDPE woven fabrics’ will not be classified under HSN 6306 of the GST Tariff.

Order

Summary

Order confirmed by AAAR

Order dt. 03/12/2018

Issue:-Whether “HDPE Woven Tarpaulin” be classified under HSN 6306 of GST tariff?

Crux:-AAAR confirmed the ruling pronounced by Advance Ruling Authority that Tarpaulins made of HDPE woven fabrics' will not be classified under HSN 6306 of the GST Tariff.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

14.

Vesuvius India Ltd v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 20/07/2018

Issue:- Whether the activity proposed to be undertaken of Contract Management System will result in supply of goods or services under the CGST/WBGST Acts, 2017 and determination of Time of supply?

Crux:-  Activities the Applicant proposes to undertake are services associated with manufacturing of metal, and may be termed as “continuous supply of service” within the meaning of Section 2(33) of the GST Act, provided the  service is agreed to be provisioned for a period exceeding three months.
The time of supply shall be the date of issue of invoice in terms of Section 13(2) (a), read with Section 31(2) of the GST Act and Rule 47 of the GST Rules.

Order

Summary
 

  Section 02 of CGST

Section 13 of CGST

13.

Garuda Power Private Limited v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 01/08/2018

Issue:- Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of IGST Act or GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer?

Crux:- The Applicant may supply without paying tax subject to the provisions under section 16 (3) (a), or he may supply on payment of tax and claim refund subsequently under section 16 (3) (b) of the IGST Act.

Order

Summary
 

 Section 16 of CGST

AR of Karnataka
M/s Gogte Infrastructure Development corporation Limited
Summary

12.

Mega Flex Plastics Ltd v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 06/07/2018

Issue:- Classification of Polypropylene Leno Bags?

Crux:-  ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 6305 33 00.

Order

Summary

Order set aside by AAAR

Order dt. 25/10/2018

Issue: Classification of Polypropylene Leno Bags (PP Leno Bags) under Tariff heading 3923 29 90 to 6305 33 00?

Crux: AAAR Set aside the impugned order and held that the item Polypropylene Leno Bags (PP Leno Bags) classified under Tariff Heading 3923 29 90.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

AR of Kerala
M/s J.J. Fabrics, Ernakulam
Summary

AR of West Bengal
SMVD Polypack Pvt Ltd
Summary

AR of West Bengal
RLJ Woven Sacks Pvt. Ltd
Summary

11.

M D Mohta v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 05/07/2018

Issue:- Classification of Rakhi as exempt under Notification no. 02/2017 Central Tax (rate) or taxable?

Crux:- Rakhi will attract GST in accordance to its classification as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) (Note (v) of 1125 – FT dated 28/06/2017 of State Tax).

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

10.

Photo Products Company (P) Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 30/05/2018

Issue:- 1.Whether activity of printing content supplied by the customer on photographic paper classified as a  supply of goods or supply of service?

2.Whether such activity is taxable under HSN 4911 or SAC 9989.

Crux:- 1.Activity of printing of content supplied by customer is treated as supply of service and classifiable under SAC 9989.

2. Such activity is taxable @ 12% under Sl. no. 27(i) of Notification no. 11/2017-Central Tax (Rate)  dated 28.06.2017 (1135 – FT dated 26.06.2017 of the State Tax), amended vide Notification No. 31/2017 –Central Tax (Rate) dated 13.10.2017 (1795 – FT dated 13.10.2017 of the State Tax).

Order

Summary
 

 Notification No. 11/2017 Central Tax (Rate)

Circular No.11/11/2017-GST

AR of Telangana
M/s. Macro Media Digital Imaging Private Limited
Summary

AR of Daman & Diu
M/s Temple Packaging Pvt. Ltd
Summary

9.

GKB Lens (P) Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 30/05/2018

Issue:- 1.Whether goods supplied from the Head office to the branches in other state can be valued in terms of the cost price under the second proviso to Rule 28 of CGST Rules 2017, instead of 90% of MRP as required  under the first proviso of the same rule.

2.Clarification regarding the expression "where the recipient is eligible for full Input Tax Credit"

Crux:- 1.The Applicant has the option of not supplying goods to its branches under the First Proviso of Rule 28 and is eligible to value these goods by applying the terms of the Second Proviso to Rule 28 of GST Act.

2.As per Second Proviso to Rule 28 of CGST Rules, 2017, the recipient will be eligible to take full input tax credit of the amount of tax paid by the supplier as mentioned in the respective invoice or any other document valid under Section 16(2)(a) of GST Act

Order

Summary

Order modified by AAAR

Order dt. 06/07/2018

Issue:- What is meant by the expression “where the recipient is eligible for full input tax credit” as used in the second proviso to Rule 28 of CGST Rules, 2017.

Crux:- AAAR modified the ruling pronounced by Authority of Advance Ruling to the extent that at the end of the second paragraph of the said ruling the following sentence will be added:
“No input tax credit, however. would be available for supply of goods / services at Zero Value.”

Order

Summary
 

 Section 16 of CGST

Rule 28 of CGST

8.

IAC Electricals (P) Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 28/05/2018

Issue:- Clarification on taxability of contracts relating to:

a) Supply of material at ex factory price.

b) Supply of allied services like transportation, insurance, loading/unloading etc. for delivery of materials at contractee's site.

Crux:- Services of transportation, in-transit insurance and loading/unloading, being ancillary to the principal supply of goods, taxable u/s 8 (a) of the GST Act, and the consideration receivable on that account be taxed accordingly.

Order

Summary
 

 Section 8 of CGST

7.

EMC LTD. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 11/05/2018

Issue:- Clarification on taxability of supply of tower packages split into two contracts relating to:

a) Supply of material at ex-factory price

b) Supply of allied services like erection of tower, testing etc. which also includes inland/local transportation, in-transit insurance, loading/unloading for delivery of material at contractee's site.

Crux:-The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection,
commissioning etc.

Order

Summary
 

 Notification No. 11/2017 Central Tax (Rate)

6.

Sreepati Ranjan Gope & Sons v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 03/05/2018

Issue:- Clarification on classification & Rate of Tax when supplier provides service of maintenance of Railway tracks:

a) By providing contractor's labour only, in case where the Railways supply materials  free of cost.

b) By providing both contractor's material & labour.

Crux:- The Applicant supplies works contract service, as defined under Section 2 (119) of the GST Act, of maintaining existing railway tracks, which is taxable @ 18% under serial no. 3(ii) of Notification No. 11/2017-CT (Rate) dated 28/06/2017 under the CGST Act, 2017 (1135-FT dated 28/06/2017 under the WBGST Act, 2017).

Order

Summary
 

 Notification No. 11/2017 Central Tax (Rate)

5.

Akansha Hair & Skin Care Herbal Unit (P) Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 03/05/2018

Issue:- Whether the  products used in manufacturing of Skin Care Preparation listed in annexure can be classified as medicament under heading 3004 of the Custom tariff Act 1975.

Crux:- Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant of the application  are  classifiable as medicament under heading 3004 of the Customs Tariff Act, 1975. Preparations listed as Swarnajyoti, Sunayana and Tarumitra-60 have not yet come into existence, and, therefore, no rulings are pronounced on their classification. The remaining products mentioned in the list submitted by the applicant are not offered primarily as medicaments and, therefore, not to be included under heading 3004.

Order

Summary

Order Modified by AAAR

Order dt. 01/08/2018

Issue: Whether the  products used in manufacturing of Skin Care Preparation listed in annexure can be classified as medicament under heading 3004 of the Custom tariff Act 1975.

Crux: AAAR modified the advance ruling made by West Bengal Authority for Advance Ruling.

Order

Summary

 Notification No. 01/2017 Central Tax (Rate)

4.

Sika India (P) Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 09/04/2018

Issue:- Whether the manufactured product 'Sika Block Joining Mortar ' classifiable under HSN 38245090 or 32149010

Crux:- “Sika Block Joining Mortar” is to be classified under tariff item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under serial no. 24 of Schedule IV vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 under CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act,

Order

Summary

Order Modified by AAAR

Order dt. 26/07/2018

Issue: Classification of ‘SIKA Block Joining Mortar’, under Tariff Head 3214 90 10 or 3824 50 90’.

Crux: Ruling of Authority for Advance Ruling is modified to the extent that `SIKA Block Joining Mortar’ is classified under Tariff Item 3824 as notified taxable under Serial no. 97 of Schedule III vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

3.

Global Reach Education Services (P) Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 21/03/2018

Issue:- Whether service of promotion of  the courses and  recruitment service among prospective students in India provided to the Foreign universities is to be considered as "export" within the meaning of section 2(6) of the IGST Act 2017, for which the applicant receives consideration in convertible Foreign exchange.

Crux:- The principal services of the applicant is in the nature of intermediary service, therefore as per section 13(8) place of supply is India and thus not considered as “Export of Service” and are taxable under the GST Act."

Order

Summary

Order Upheld by AAAR

Order dt. 24/07/2018

Issue: Determination of liability to pay goods and services tax on Service of promoting the courses of Foreign Universities in India among prospective students.

Crux: Service of promoting the courses of Foreign Universities in India among prospective students comes under intermediary in terms of Section 2(13) of the IGST Act.Thus AAAR confirmed the West Bengal Authority for Advance Ruling order that the services of the Appellant are not ‘Export of Services’ under the GST Act, and are eligible to tax.

Order

Summary
 

 Section 2 of IGST

Section 13 of IGST

2.

Switching AVO Electro Power Ltd. v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt. 21/03/2018

Issue:- Whether supply of UPS along with battery can be treated as Composite supply as per section 2(30) of CGST Act.

Crux:- The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price.

Order

Summary

Order Upheld by AAAR

Order dt. 25/07/2018

Issue: Whether supply of UPS with battery is to be considered as composite supply or the mixed supply?

Crux: AAAR finds no infirmity in the Ruling rendered by the West Bengal Authority for Advance Ruling that Supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price.

Order

Summary
 

 Section 2 of CGST

1.

Joint Plant Committee v/s Vishwanath (member) and Parthasarathi Dey (member) West Bengal Advance Ruling Authority

Order dt.21/03/2018

Issue:- Whether the applicant being a Non-Profit organization set up by the Central Government required to get registered under GST Act

Crux:- The Applicant is not required to be registered under the GST Act if he is not otherwise liable to pay tax under reverse charge under section 9(3) of the GST Act.

Order

Summary
 

 Notification No. 12/2017 Central Tax (Rate)

Notification No. 02/2017 Central Tax (Rate)