| Sr No. | Order No. & Date | Name | Category | Breif Issue |
| 1 | GIB/MH/DUBAI CHAMBER/24.05.2021/AAR-470 | DUBAI CHAMBER OF COMMERCE AND INDUSTRY | SUPPLY OF SERVICES | FACTS OF THE CASE: In this case the applicant, Dubai Chamber of Commerce and Industry is also a non-profit organization, formed to represent, support and protect the interests of the Dubai business community in India, by creating a favourable environment, promoting Dubai businesses and by supporting development of business in India. Under the ambit of RBI norms, applicant shall undertake liaison/representation activities in India namely Liaison between India office and Dubai office, Attending and representing DCCI in various seminars, conferences & trade fairs and Connecting businesses in India with business partners in UAE and vice versa Organizing events & interactions with Indian stakeholders for sharing information about Dubai. All expenses incurred by applicants (predominantly office rent, salaries, consultancy services), are to be reimbursed from DCCI UAE on a cost-to-cost basis. Applicant is not a separate legal entity, rather it is a mere extension of DCCI UAE. Reimbursement of expenses received from DCCI UAE cannot be treated as consideration under GST law and hence. Applicants are not liable to obtain GST registration. ISSUE OF THE CASE: The applicant has sought the advance ruling on the issue whether activities performed by DCCI LO shall be treated as supply under GST law? |
| 2 | GIB/KA/BOWRING INSTITUTE/22.04.2021/AAR-455 | M/S BOWRING INSTITUTE | LEVY OF GST | FACTS OF THE CASE: In this case the M/s. Bow-ring Institute is a club is and a non-profit organization. It is a members-club as opposed to a proprietary club. The members contribute by way of subscription fees and infrastructure development fund which is used for the purposes of provision of services and goods and a reading room, library, chambers for accommodating family and guests, a bar and sports facilities. In addition to the subscription fees at the time of admission of the member to the Applicant, an admission fee as an infrastructure development fund is collected. In addition, the applicant outsources catering services who supply foods and beverages and run a super market within the premise of the applicant. These facilities are only available for use by the members. These outsourced agencies charge GST on their supplies of food, beverages and sale of goods to members. The applicant bears the cost of such goods and services from the subscription fees paid by the members. ISSUE OF THE CASE: Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST? Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the applicant are liable as supply of service under GST? |
| 3 | GIB/KA/HUBLI-DHARWAD/19.04.2021/AAR-457 | M/S. HUBLI-DHARWAD MUNICIPAL CORPORATION | EXEMPTION FROM GST | FACTS OF THE CASE: In this case the applicant M/s Hubli Dharwad Municipal Corporation, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. The applicant i.e. HDMC was Constituted during 1962, by conducting a unique experiment in urban development on Hubli-Dharwad Municipal Corporations by combining two cities separated by distance of 20 Kms. The applicant is availing the services from KEONICS by way of supply of IT professionals for information Technology System Development and Maintenances for Municipal Corporation activities and also availing security services from M/s Gemini Security and Allied Services by way of Supply of Security Guards. ISSUE OF THE CASE: Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant (HDMC) which are in the nature of Pure services as per the Notification No.12/ 2017 of CGST (rate) read with Notification No.02/ 2018 CGST (rate) are exempted from GST? |
| 4 | GIB/KA/GUITAR HEAD/16.04.2021/AAR-458 | M/S. GUITAR HEAD PUBLISHING LLP. | LEVY OF GST | FACTS OF THE CASE: In this case the applicant is engaged in business of selling guitar training books in United States of America, United Kingdom and Canada through their website. The applicant sends soft copy of the book to the printer located in USA, who in turn prints it and ships to the customers located in USA, UK and Canada. Further, in another business model the applicant is having an agreement with Amazon Inc. who through their website “amazon.com” based on the choice of the customers either prints the books and sells it to the consumers on their own account or will share the link to download the e-books material in an of the electronic devices and pays royalty to the applicant as agreed between the two parties. |
| 5 | GIB/KA/ANALYTICA CHEMIE/16.04.2021/AAR-456 | M/S. ANALYTICA CHEMIE INC | LEVY OF IGST | FACTS OF THE CASE: In this case The Applicant states that they are science-based organization conceptualized to cater to the growing analytical and regulatory requirement of the Pharmaceutical Industries and to provide solutions to the new challenges in separations and purifications faced in the Pharmaceutical and Research Institutions worldwide. The applicant intends to import Pharmaceutical Reference Standards (hereinafter also referred to as ‘PRS') from Pharmacopeias like European Pharmacopeia (EP), British Pharmacopeia (BP), Indian Pharmacopeia (IP), Japanese Pharmacopeia (JP) and supplies them to all major pharmaceutical companies in India. ISSUE OF THE CASE: Whether Entry No. 80 in Schedule II to the Notification No. 1/2017-Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of “Prepared Laboratory Reagents / Pharmaceutical Reference Standards (PRS)” attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%? |
| 6 | GIB/TN/PSK ENGINEERING/25.03.2021/AAR-451 | PSK ENGINEERING CONSTRUCTION & CO. | Classification of Services | FACTS OF THE CASE: In this case the applicant has stated that they provide works contract services to TANGEDCO for carrying out retrofitting works and strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation of NPKRR Maaligai in TNEB Headquarters complex, Chennai-02 as per the Tender Specification No.SE/C/Distn,/ 16/2016-17 for a sum of ₹ 21,88,90,835/-(excluding Service Tax) vide the contract letter dated 28.02.2017. Consequent to the implementation of GST by the Government of India w.e.f 01.07.2017 the accepted rates of the subject contract have been reduced to the extent of WCT @2% and the total value of the contract was amended to ₹ 25,06,44,733/- vide the contract letter dated 24.06.2019 , further the Board of TANGEDCO vide contract letter dated 10.10.2019 accorded approval for enhancement of face value of the subject contract from ₹ 25,06,44,773/- to ₹ 45,25,19,525/- including GST at 18% by extending the period of contract to 18 months for carrying out the excess quantity at the already accepted rates without prejudice to the rights of TANGEDCO for the levy of liquidated damages. ISSUE OF THE CASE: What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai? Whether the entry in SI.No.3 item (vi) of the Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended is applicable to the applicant in instant case? |
| 7 | GIB/KA/WAREHOUSING CORPORATION/24.03.2021/AAR-439 | M/S. KARNATAKA STATE WAREHOUSING CORPORATION | CLASSIFICATION OF RATE AND HSN CODE | FACTS AND ISSUE OF THE CASE: Whether ‘supervisory charges’ under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by ‘Handling and Transportation’ Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto? A contract is an agreement between two or more parties and can be either written or oral. An oral contract is an agreement made with spoken words and either no writing or only partially written and is just as valid as a written agreement. The existence of a contract requires the factual elements of (i) an offer, (ii) an acceptance of that offer which results in a meeting of the minds, (iii) a promise to perform, (iv) a valuable consideration, (v) a time or event when performance must be made (meet commitments), (vi) terms and conditions for performance including fulfilling promises and (vii) performance. In the instant case the letter of FCI quoted supra contains all the ingredients required for a contract and hence the said letter is nothing but contractual agreement between the applicant and FCI for the applicant to be acting as pure agent of FCI, for the purpose of supervision of handling and transportation of agriculture produce. Further the applicant procures the services of H&T contractors for and on behalf of the FCI and charges actuals separately in the invoice along with their supervisory charges, separately. Thus the applicant squarely qualifies to be a pure agent of FCI in the instant case. |
| 8 | GIB/KA/SPSS SOUTH ASIA/24.03.2021/AAR-440 | M/S. SPSS SOUTH ASIA PVT. LTD. | Classification of Supply | FACTS AND ISSUE OF THE CASE: The Applicant is a Private Limited Company, registered under the Goods and Services Act, 2017 and is an authorized reseller for various IBM SPSS Software in India.The applicant, filed the instant application, in relation to classification & applicability of notification, on the issues covered under Section 97(2)(a) & 97(2)(b) of the CGST Act 2017 The software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and hence it satisfies all the conditions that are required to be satisfied to cover them under the definition of 'goods'. Further the goods which are supplied by the applicant can't be used without the aid of the computer and has to be loaded on a computer and then after activation would become usable and hence the goods supplies is “Computer Software” and more specifically covered under “Application Software”. Further the Explanatory Notes to the Scheme of Classification of Services stipulates that the services of limited end-user license as part of packaged software are excluded from the SAC 997331,that covers Licensing services for the right to use computer software and databases. Hence the supply made by the applicant is covered under “Supply of goods” and the said supply is covered under tariff heading 8523. |
| 9 | GIB/KA/BISHOPS WEED /24.03.2021/AAR-438 | BISHOPS WEED FOOD | Composite Supply | FACTS AND ISSUE OF THE CASE Applicant is engaged in business of provision of services by way of leasing of residential units for use as residence to tenants. It sought advance ruling on whether leasing of property for use as residence along with basic amenities would qualify as composite supply under section 2(30). The Applicant has provided a detailed explanation as to how the supply of renting along with basic amenities such as security, maintenance and housekeeping services provided as a comprehensive package are naturally bundled in the ordinary course of business The Applicant is also engaged in provision of services of leasing of residential units to other service providers who are engaged in subletting the residential unit for use as residence |
| 10 | GIB/WB/MANOJ MITTAL/22.03.2021/AAR-452 | MANOJ MITTAL | Classification of Supply | FACTS OF THE CASE: The applicant is stated to have a place of business with two sections out of which one section has a sweet parlour and the applicant is claimed to be engaged in selling sweetmeats, namkeens and bakery items off the counter in the form of takeaways from the said sweet parlour. In other section of the premises, the applicant is claimed to be engaged in preparing and serving fast food snacks and beverage items which can either be consumed at the premises or allowed as takeaways. In addition to this, the applicant is also engaged in providing catering services to an educational institution which provides education services up to secondary school ISSUE OF THE CASE: Whether sale from the portion of the sweetmeats and bakery shop should be categorized as supply of goods? Whether input tax credit should be eligible on the sale of items specified in the preceding question? Can the supply of food items and beverages from the facility which offers the opportunity of eating at the same premises be classified as restaurant services attracting a rate of GST of 5%? Can input tax credit be availed on restaurant services provided in question (c) above? In case of receipt of common input tax credit in the form of inputs, input services and capital goods, will reversal of input tax credit be required in terms of Rule 42 and 43 of the CGST Rules 2017? Will the catering services provided to the educational institution qualify as an exempt supply based on the agreement? |
| 11 | GIB/OD/PIONEER BAKERS/09.03.2021/AAR-448 | M/S PIONEER BAKERS | CLASSIFICATION OF GOODS | FACT OF THE CASE In the above case the Applicant is a registered Partnership Firm and is operating under the Brand name of "Go - cool" since the year 1997. It has established itself as a brand in the field of bakery items and especially in cakes. Further, it has several outlets operating in the state of Odisha and offers a wide range of goods and services in the business of bakery items. That, the principal business of the Applicant is producing and selling of bakery products viz cakes, artisan cakes, pastries, pizza, patties, sandwich, self-manufactured ice-creams, handmade chocolates, cookies, beverages etc. in its outlets. It is pertinent to mention here that, the applicant offers a number of customization options to its customers with respect to the above mentioned products. |
| 12 | GIB/KR/M/s. Fraunhofer – Gesellschaft Zur Forderung der angewandten Forschung/22.02.2021/AAR-476 | M/s. Fraunhofer – Gesellschaft Zur Forderung der angewandten Forschung | APPLICABILTY OF GST | Hon’ble Karnataka AAR in the matter of M/s. Fraunhofer – Gesellschaft Zur Forderung der angewandten Forschung e.v, Germany-Liaison Office it was held that activity undertaken by liaison office would be eligible as supply and Liaison office is liable for registration under GST Laws. |
| 13 | GIB/GJ/TRELLEBORG MARINE/27.01.2021/AAR-446 | M/S. TRELLEBORG MARINE SYSTEMS INDIA PVT. LTD. | Classification of good | FACT OF THE CASE In the above case the applicant M/s. Trellborg Marine Systems pvt Ltd. is engaged in the business of trading of products like fixtures, buoys, bollards, frontal frames and fascia pads which are made mainly from iron and steel, barring fascia pads which are made from plastics and these products are primarily used at port/jetty as support infrastructure. The applicant has submitted that under the erstwhile Indirect tax regime, the applicant was subjected to the levy of Value Added Tax and Central Sales Tax (hereunder referred to as ‘VAT’ and ‘CST’ respectively); that the applicant, being a trading entity, was not required to be registered under the Central Excise legislation; that since, the classification under Gujarat VAT is not derived by any Harmonized System of Nomenclature (‘HSN’) except for specific/few goods, classification adopted by Applicant was a subject matter of dispute between VAT authorities and the Applicant; that under the classification mechanism provided under Gujarat VAT legislation, there were two predominant rates of VAT in force viz. 5% (4% + 1% additional tax) and 15% (12.5% + 2.5% additional tax) and for the former category, goods were specifically enlisted whereas the latter tax rate applied as a residual tax rate on all other goods; that in the erstwhile regime, the applicant had classified each product under its specific category provided under 5% tax rates but this classification was disputed by the VAT Department, without providing sufficient grounds for substantiation; that subsequent to the change in the Indirect tax legislation and considering the way in which the manner for classifying goods and services has undergone a change, they seek to understand the correct classification of their products under the GST regime. |
| 14 | GIB/GJ/MANOJ BHAGWAN/27.01.2021/AAR-459 | M/S. MANOJ BHAGWAN MANSUKHANI | SUPPLY OF SERVICES | FACTS OF THE CASE: In this case the applicant M/s Manoj Bhagwan Mansukhani is a service provider operating in Kandla port and handling imported fertilizer from abroad on behalf of Indian fertilizer companies. The applicant has submitted that the foreign supplier cannot afford to pay GST on their service charges as their services are rendered on foreign goods in custom bonded warehouses; that the cargo will go directly from vessel to custom bonded warehouses and these goods never cross the customs barrier and mix-up with the indigenous goods; that these goods were temporarily imported to India for export purpose and stored in customs bonded warehouses and exported from there to outside India. The applicant has stated that they as the service providers do stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods which are temporarily imported ISSUE OF THE CASE: Whether the services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which are temporarily imported) provided by the Applicant can be considered as ‘Export of services? Whether the Applicant is eligible for ‘Zero rated Supply’ under Section 16 of IGST Act? |
| 15 | GIB/GJ/ARISTO BULLION/27.01.2021/AAR-447 | M/S. ARISTO BULLION PVT LTD | Input Tax Credit | FACT OF THE CASE In the above case the applicant M/s. Aristo Bullion pvt.ltd. engage in supply of Gold (including Gold Plated with Platinum) unwrought or in semi-manufactured forms or in powder form, based metal clad with silver, not further worked than semi-manufactured, coin etc; that it involves some manufacturing process also and in the said activities various inputs viz. Gold dore, silver dore are required; that the said inputs will be procured domestically on payment of GST at appropriate rate; that sometimes the applicant may import raw materials/inputs from overseas market and will be discharging applicable duty and tax including IGST; that the input tax credit has to be availed in terms of Section 16 of the CGST Act, 2017 and Rules made thereunder; that they will also avail input tax credit of GST paid on the goods procured domestically as well as from overseas market and the applicant will have to discharge GST on their outward supplies at applicable rate; that the said taxes will be discharged through Electronic Credit Ledger as well as through Electronic Cash Ledger in the case if balance available in Electronic Credit Ledger is not adequate. ISSUE OF THE CASE Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply? |
| 16 | GIB/GJ/KUNAL STRUCTURE/20.01.2021/AAR-445 | M/S. KUNAL STRUCTURE INDIA PRIVATE LIMITED | Classification of Services | FACTS OF THE CASE: In the above case, the applicant M/s. Kunal Structure (India) Pvt. Ltd. entered into a contract for the construction of Deendayal Upadhyay Govt. Medical College, Rajkot with M/s. HLL Infra Tech Service (HITES) Ltd. which is a Govt. of India Enterprise. M/s. HITES as the Executive Agency of Ministry of Health & Welfare, Govt. of India, New Delhi floated a tender for the said work under the Pradhan Mantri Swasthya Suraksha Yojna,Phase-III(PMSSY-III) The applicant further submitted that it was accorded the Letter of Award on 08.06.2016. The nature of the job included construction of the multi-storied building that included water supply, Internal & External Electrification, HVAC works, comprehensive Fire Fighting/ Protection System, sanitary and plumbing, Lifts, STP, WTP, ETP, Solar Panel, PA System, CCTV, and Security System, LAN System, EPABX/ Communication System, sewer, site development works such as Internal Road + Path & site levelling, drainage work and so on. ISSUE OF THE CASE: Whether the Service of Work Contract provided by the applicant in the capacity of sub-contractor to the main contractor - taxable at the rate of 12% for the period prior to 25.01.2018 or not? |
| 17 | GIB/GJ/ I-TECH PLAST/20.01.2021/AAR-467 | M/S. I-TECH PLAST INDIA PVT.LTD | CLASSIFICATION OF GOODS | FACTS OF THE CASE: The applicant M/s. I-tech Plast India pvt.ltd is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is the main component. The applicant has stated that as per their understanding, the plastic toys manufactured and supplied by the applicant would squarely be eligible to be classified under Chapter Heading 9503. |
| 18 | GIB/WB/SITTAL KUMAR /11.01.2021/AAR-436 | SITTAL KUMAR PODDAR | Input Tax Credit | FACTS AND ISSUE OF THE CASE Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - Interpretation of section 17(5) (c) & (d) of the GST Act - applicant submits that the said sub-section prohibits the recipient from claiming input tax credit on the inward supplies of the goods and services listed in the clauses The term ‘supply’ includes both ‘inward’ and ‘outward’ supplies. If a person makes a supply, it refers to an outward supply. If the taxable person claims or is prohibited from claiming the input tax credit in respect of a supply, it refers to an inward supply. Each of the clauses of section 17(5) of the GST Act describes the supply of a class of goods or services. The input tax credit shall not be available in respect of any of the supplies listed under the clauses (a) to (i). In other words, a taxable person cannot claim the input tax credit in respect of these supplies. A taxable person can claim the input tax credit in respect of a supply only if he is a recipient of the said supply. |
| 19 | GIB/GJ/BARODA MEDICARE/30.12.2020/AAR-453 | M/S BARODA MEDICARE PRIVATE LIMITED | Composite Supply | FACT OF THE CASE: In this case the appellant M/s Baroda Medicare Private Limited is running hospitals primarily under the brand name “Sunshine Global Hospitals” and was incorporated in 2007. The applicant is operating as a multi-specialty hospital having its registered office at Sunshine Global Hospital, Nr. ShreyasVidyalaya, Manjalpur, Vadodara - 390011 and having 2 other units at Vadodara and Surat. For proper care and watch by doctors/nurses, a room on rent and food from Hospital Canteens, under the supervision of dietician is also provided to the in-house patients as a part of overall health care. Out-patients (OPD patients) are also treated by the Hospitals. The inpatients are charged for all of these when they are admitted to the hospital which provides services to the in patients. Further, the Occupational Health Check-up (“OHC”) services are also provided by the Applicant i.e. nursing staff, doctors, paramedical staff on hospital’s payroll working in different corporate for providing health check-up service along with ambulance facility, and allied medical services to their employees. They also conduct the camps for health check-up outside the hospitals. ISSUE OF THE CASE: Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room on rent, other services to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? Whether the supply of Occupational Health Check-up service (OHC) by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST? |
| 20 | GIB/KA/PAGE INDUSTRIES LIMITED/15.12.2020/AAR-469 | PAGE INDUSTRIES LIMITED | Input Tax Credit | FACTS OF THE CASE: In this case the applicant M/s Page Industries Limited is engaged in manufacture, distribution and marketing of knitted and woven garments under the brand name of “Jockey”, swim-wears and swimming equipment’s under the brand name of “SPEEDO”. Further, to promote their brands and to market their products, the Applicant is availing the services of advertisement agencies such as ads in the print media, electronic media, outdoor advertising etc. The Applicant is also procuring the promotional products and marketing materials for use in displaying their products at the point of purchase i.e. their showrooms & showrooms of their distributors/ dealers. On availment of such advertisement services & procurement Promotional Products / marketing materials, the Applicant is paying applicable GST thereon. Two types of materials are being distributed to franchisees (exclusive show-rooms)/distributors/ retailers(brand stores): Those which are delivered to the distributors, franchisees and retailers but the ownership lies with the Applicant, but the same are used in their premises (“non distributable goods”) Those which are delivered free of cost to the distributors, franchisees and retailers to be distributed to their employees and customers (“distributable goods”) ISSUE OF THE CASE: Whether in the facts and circumstances of the case, the promotional products /materials and marketing items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined under Section 2(59) of the Central Goods and Services Tax Act, 2017 (“CGST Act”) and GST paid on the same can be availed as ITC in terms of Section 16 of the CGST Act? |
| 21 | GIB/AP/Kalagarla/10.12.2020/AAR-371 | M/S. KALAGARLA SURYANARAYANA SON | Classification | Facts & Issue Of The Case : The applicant M/s Kalagarla Suryanarayana Son are wholesale dealers dealing in Tamarind, Tamarind seed, oil seeds, pulses and cereals. The applicant, seeking an advance ruling in respect of : Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209(Forest Trees Seed) or Not. |
| 22 | GIB/AP/Shree & Co./09.12.2019/AAR-384 | M/S. SREE & CO. | Classification and Rate | Facts & Issue Of The Case : The applicant M/s Sree & Co is in business of flex banner printing. The applicant gets image done on computer software from customers for different sizes and print the same on flex (HSN 3921) as flex banners and deliver the same to its customers. At times, the applicant is required to provide design and charge the customer for consolidate value of design and print; and bill them for composite supply value. These flex banners are used for both commercial and non-commercial purposes such as birthday, marriage and political purpose. The applicant submits the following facts: 1. The applicant purchases flex material, inks etc., for delivery of flex banners. 2. Certain customers provide design to be printed on the flex banner. 3. On customer requirement, the applicant provides design services also and Print the same on flex banner and charge as consolidate supply of flex banner. 4. The applicant charges customer on per sq., feet basis on size of flex banner printed by them. 5. The customer does provide design, size and specification of matter to be printed and does not provide any material. All the material i.e., flex, ink, etc., are procured by applicant only. 6. In pre-GST regime the applicant paid tax under works contract on value of material only. The applicant, seeking an advance ruling in respect of : 1. Whether supply of print on flex is classifiable as supply of goods or service? 2. If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR? 3. If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR? The applicant submitted that they had been so far collecting and paying GST @ 18% under residual entry at the same HSN and Rate at which raw material is procured i.e. HSN 3921. The HSN 4911 covers other printed material, including printed pictures and photographs such as Trade advertisement material, commercial catalogues and like, printed posters, commercial catalogues, printed inlay cards, pictures, design and photo graphs, plan and drawings for architectural engineering industrial, commercial topographical or similar purpose reproduced with the aid of computers or other devices. Further, the applicant refers to circular F.No.332/2/2017-TRU issued in December 2017 at entry no 59, (the same was clarified by FAQ dated 29.9.2017) where in posters with photographs/ image etc printed on digital printers on coated cotton/ mix canvas media or other synthetic media are classified under Hearing 4911 and attract 12% GST. The applicant further submits that flex banners printed by individual used for non-commercial purpose does not change the classification in light of above referred circular. |
| 23 | GIB/MH/Cable Corporation/03.11.2018/AAR-338 | CABLE CORPORATION OF INDIA LTD. | Work Contract | Facts & Issue of The Case: Applicant is engaged in work of supply, laying and terminating of 220 KV U/G cables package to the recipient and the engagement comprises of two separate agreements with respect to supply of goods and services. A supply of goods contract regarding the engineering, manufacturing, supply and type testing of Cable Package - C. A Services Contract for Cable Package - C (which includes Detailed Route Survey, Planning, Transportation, Insurance, Delivery at site, Unloading, Handling, Store, laying, installation (including civil works), Jointing, Termination, testing, Demonstration for acceptance, Commissioning, Documentation required for complete execution of Cable Package-C). Issue raised as to whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 – Central Tax (Rate) dated 28th June, 2017″. |
| 24 | GIB/TN/KALYAN/25.11.2019/AAR-225 | Kalyan Jewelers India ltd | Taxability | Issue & Fact of the Case: KJIL is a Manufacturer and Trader in Gold and other Jewellery items through their retail outlets and also online portal. KJIL, as part of sales promotion, introduced the facility of issuing different types of Pre-Paid Instruments (herein after referred as PPI’s) to their customers through their retail outlets as well as engaging third party online portal. These PPIs are generally called as “Gift Vouchers / Gift Cards” in the trade Practice. The Applicant has sought Advance Ruling on the following questions :– 1. Whether the issue of Own Closed PPIs by the ‘Applicant’ to customers be treated as supply of goods or supply of services as defined under the provisions of the CGST/ SGST Act 2017 and rules, notifications there on. If yes, is the time of issue of Own Closed PPIs by the ‘Applicant’ to customers is the time of supply of goods or services warranting tax liability. 2. If yes, what is rate of taxes applicable for such supply of goods or services as the case may be. 3. If yes, whether the issue of PPIs by Third Party PPI Issuers subject to GST at the time of issue in their Hands. 4. Whether the amount received by the ‘Applicant’ from Third party PPI issuers subject to GST. 5. If No, GST collection at the time of sale of goods or services on redemption of PPIs i.e. own and from Third Party will be a sufficient compliance of the Provisions of the CGST Act. 6. What is the treatment of Discount (the difference between Face value and discounted value) in the hands of issuer of PPI in case of third party PPIs. Whether the ‘Applicant’ will be liable to pay GST on this difference Value. As per the applicant PPI’s are actionable claims or equivalent to money and issuing PPI’S are not supply of goods or services under the CGST Act and hence is not taxable. |
| 25 | GIB/WB/ITC Limited/12.10.2020/AAR-419 | ITC Limited | HSN & Exemption | Facts & Issue Of The Case : The applicant . ITC Limited (GST AAR West Bangal) intends to supply a variant of ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts. the question for which advance ruling is sought is as under: whether the product can be classified under HSN 0401 and exempt under Serial No. 25 of Notification No. 2/2017- Central Tax (Rate) dated 28/06/2017 (hereinafter Exemption Notification) |
| 26 | GIB/KA/YULU BIKES/30.09.2020/AAR-466 | M/S. YULU BIKES PVT. LTD. | CLASSIFICATION OF GOODS | FACTS OF THE CASE: The Applicant is engaged in renting of vehicles like e-bikes (Miracle), bicycles (Move) in Bengaluru, Karnataka through a technology driven mobility platform. They enter into contract/agreement with the customers with regard to usage / renting of the e-bikes (Miracle), bicycles (Move) and charge based on the time of usage of such vehicles. Representative sample agreements/terms are enclosed along with the application for perusal and records.The applicant currently is charging GST @ 18% in respective services. ISSUE OF THE CASE: Whether renting of e-bikes(Miracle), bicycles(Move) without operator can be classified under the SAC 9973 - Leasing or rental services without operator - Sl.No.17 (viia) of Notification No.11/2017 Central Tax (Rate) dated 28th June 2017 as amended? |
| 27 | GIB/GUJ/Narmada Valley/17.09.2020/AAR-422 | Gujarat Narmada Valley Fertilizers & Chemicals Ltd. | Pure Agent | Facts & Issue Of The Case : M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., Narmada Nagar, Bharuch, Gujarat having a GSTIN : 24AAACG8372Q1Z2, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. the applicant sought the Advance Rulings on the following questions : 1. When landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant, is landlord liable to pay and recover GST from tenant on electricity or incidental charges charged by it? 2. Can electricity charges paid by landlord to Torrent Power Ltd. (the supplier of electricity) for electricity connection in the name of landlord and recovered based on sub meters from different tenants be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to Torrent Power Ltd. is that of landlord? |
| 28 | GIB/GJ/SHREE ARBUDA/17.09.2020/AAR-441 | M/S. SHREE ARBUDA TRANSPORT | Classification of Services | FACTS AND ISSUE OF THE CASE: The applicant a Gandhidham based partnership firm is in process of entering into an agreement with a specific client engaged in the business of Export of Agricultural produce (Rice) wherein applicant is supposed to provide different types of services like cargo handling services, clearing and forwarding agency services, coastal transportation services for different types of local, import and export related cargo, obtaining customs related certificates/clearings such as bill of lading, health certificate, Non-GMO, Pytho, etc. with complete documentation for export shipment. The Applicant wants to quote a single consolidated rate towards the above bundle of services provided by them to the client. Hence, seeking clarification on the classification of services, applicable HSN and the rate of GST to be charged. Whether advance ruling can be sought on the questions based on an agreement that is yet to be signed by the parties. |
| 29 | GIB/KR/Santosh/16.09.2019/AAR-411 | M/s. Santosh Distributor | Others | Facts & Issue Of The Case : Applicant is authorized distributor of M/s Castrol India Ltd. Castrol India managing entire marketing activities of their products. Billing is done by the applicant using M/s Castrol India Billing Software. Invoice issued by the applicant based on various rate scheme pre-fixed by M/s Castrol India. Invoice is generated after deducting discount as per pre fixed scheme. Such Discounts are being reimbursed by M/s Castrol India by financial credit notes. Distributor bound to supply products as per the Invoice Value. It was held that additional discount reimbursed by the suppliers of goods to the distributor is liable to be added to the consideration payable by the customer to the distributor to arrive at the value of supply u/s 15 of CGST Act, 2017. The supplier of goods / principal company issuing the commercial credit note is not eligible to reduce his original tax liability and hence the recipient / applicant will not be liable to reverse the ITC attributable to the commercial credit notes received by him from the supplier. |
| 30 | GIB/KA/MIDCON POLYMERS/16.09.2020/AAR-465 | M/S. MIDCON POLYMERS PVT. LTD. | VALUATION OF RENTAL INCOME | FACTS OF THE CASE: In this case the applicant have proposed/ planned for engaging in the business of renting of commercial property on monthly rents and allied business. They intend to enter in to a contractual agreement of renting of immovable property with an Educational Institution in Bangalore. The Contract is on the basis of the reserved monthly rent of ₹ 1.50 lakhs or Annual Rent of ₹ 18.00 Lakhs and also refundable caution deposit of ₹ 500 Lakhs, which shall be returned without interest on the termination of the tenancy. Further, since the applicant is required as per law to refund the advance caution deposit, the same does not in anyway determines the quantum of rent. The Applicant discharge the statutory taxes levied by the BBMP (Bruhut Bengaluru Mahanagar Palike) and also deposits, which is as per the contract. These taxes being paid on the property and such deduction are legal in respect of valuing the actual receipt of rent under the contract. The applicant do not have any taxable activity other than the activity of leasing out Immovable Property commercial spaces and hence they are at present claiming exemption since their turnover is less than ₹ 20 Lakhs. |
| 31 | GIB/MH/Talreja/22.08.2019/AAR-390 | M/S. Talreja Textile Industries Pvt. Ltd. | Classification | Facts & Issue Of The Case : The applicant M/s. Talreja Textile Industries Pvt. Ltd. is a manufacturer of “fusible interlining woven fabric made from different varieties of fabric like 100% cotton, polyester cotton & polyester”, which are properly known as “Fusible Interlining Fabrics”. The applicant, seeking an advance ruling in respect of : Whether the Fusible interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55? The applicant has voluntarily requested that they may be allowed to withdraw their subject application filed on 13.05.2019. |
| 32 | GIB/MH/Hitachi/11.03.2020/AAR-353 | Hitachi Power Europe Gmbh | Taxability | Facts & Issue Of The Case : The applicant is a company incorporated under the Laws of Germany has been awarded contracts for supply of goods and supervisory services by M/s. BGR Boilers Private Limited (BGRB) in relation to Projects of M/s. NTPC Limited, M/s. Meja Urja Nigam Private Limited end M/s. Damodar Valley Corporation (hereinafter referred as ‘DVC) being Mega power projects, located in Maharashtra, Uttar Pradesh and West Bengal respectively. The advance ruling has been sought on the following issue- Whether the Goods and Services tax (herein referred as ‘GST’) is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees. The applicant has made various submissions supporting their contention that accounting of salary of the Expat Employees in their Books of Accounts even though the salary is paid by the HO, is not taxable under GST. They have also cited various case laws in support of their contention. As per the provisions of the Companies Act, 2013, applicant is required to maintain its financial books of accounts in a manner which would reflect a true and fair view of the business of the Company in India. Thus, in order to keep record of the expenses of salary cost of Expat employees working from India, the Project Office makes an accounting entry in its financial books of accounts in India for the salary cost of the Expat employees even though the salary’ is paid by the Head Office. |
| 33 | GIB/KR/Fresh food/22.05.2020/418 | Fresh Food (India) Pvt. Ltd. | Classification | Facts & Issue Of The Case : The applicant M/s ID Fresh Food (India) Pvt. Ltd., having GSTIN number 29AAICM3930G1ZD, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. the question for which advance ruling is sought is as under: Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%? |
| 34 | GIB/GA/Syngenta /29.08.2019/AAR-322 | Syngenta Bioscience Private Limited | Place of Supply | Facts & Issue Of The Case - The applicant “Syngenta Bioscience Private Limited” is part of Syngenta Group which is headquartered in Switzerland and presently engaged in providing the R&D services on the agrochemical products to group companies across the globe. The issue of which clarification is being sought is with respect to the T&E division and its activities are summarized below: i. T&E Analytical division performs testing on samples of goods received from persons located outside India. ii. The goods received -from overseas persons are developed products which are either launched or due to be launched in the market for the customers. iii. The testing of goods is carried out by Applicant with the objective of providing a test report with the results to the overseas customer. The test report is sent to the overseas customer by Applicant either along with the goods received for testing or without such goods. The test report provided by the Applicant is used in various R&D operations by the overseas customers. The applicant sought clarification on the following issues: 1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’? 2. If the answer to the aforesaid question is negative, then is the applicant liable to pay IGST on the said ‘supply’? |
| 35 | GIB/RAJ/Hazari Bagh/30.06.2020/AAR-362 | Hazari Bagh Builders Pvt. Ltd. | Classification | Facts & Issue Of The Case : The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial infrastructure as on 08.11.2019. The issue raised by M/s Hazari Bagh Builders Pvt. Ltd., 104, LIC Colony, Vaishali Nagar, Ajmer-305001 Rajasthan (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a)(b) given as under: a. Classification of any goods or services or both; b. Applicability of a notification issued under provisions of this act; In the present case, RLDA is just providing a parcel of land which is in its ownership therefore; the lease of the same cannot be categorized as meeting condition of industrial plot and for the purpose of financial business, RLDA has leased ordinary plots for residential purpose consequently the conditions of the said notification are not satisfies. |
| 36 | GIB/BR/Uttar Bihar/30.06.2020/AAR-363 | Uttar Bihar Gramin bank | Input Tax Credit | Facts & Issue Of The Case : Applicant is engaged in the business of banking as a regional Rural Bank. It accepts deposit from its customers. It is statutorily require to pay premium to Deposit Insurance and Credit Guarantee Corporation (DICGC) on these deposits, on which GST is collected by the DICGC. Now the bank is availing and intends continue to avail credit of GST paid, as prescribed under respective GST Acts, as it is an inward supply for the purpose of its banking business. To avoid any future litigation, bank now seeks advance ruling, whether input credit of GST on this inward supply is just and proper under the GST law? |
| 37 | GIB/WB/Swayam/29.06.2020/AAR-341 | Swayam | Taxability | Facts & Issue Of The Case : The applicant M/s Swayam is a charitable trust is registered u/s 12A of the Income Tax Act’1961. It engaged in providing legal, medical, psychological and financial support to the women and their children surviving violence & abuse. The applicant, seeking an advance ruling in respect of : whether it is liable to pay tax on its activities? The applicant further submits that it does not charge anything on the survivors for the services it extends. The payments discussed above are meted out from donations received and interest on deposits. |
| 38 | GIB/WB/Mansi/29.06.2020/AAR-342 | Mansi Oils and Grains Pvt Ltd | Supply | Facts & Issue Of The Case : The applicant M/S Mansi Oils and Grains Pvt. Ltd.is a corporate debtor under the provision of the Insolvency and bankruptcy Code’2016and appointed a liquidator. The applicant, seeking an advance ruling in respect of : 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? Whether the liquidator needs to get registered under the GST Act? |
| 39 | GIB/WB/Leprosy/29.06.2020/AAR-343 | The Leprosy Mission Trust lndia | Exemption | Facts & Issue Of The Case : The Leprosy Mission Trust India is registered u/s 12A of the Income Tax Act’1961. It is a Non-Governmental Organization (NGO), which, among others, administers Vocational Training institute named Bill Edgar Memorial Vocational Training Centre (BEMW) primarily for skill development of the underprivileged suffering from leprosy. The applicant, seeking an advance ruling in respect of : whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/2017- CT(R), dated 28.06.2017. BEMW is registered with DGET and its courses on formal trade skills of diesel mechanic, welder and sewing technology, as mentioned in the Table in para 2.2 above, are approved by NCVT. Therefore, imparting education as a part approved vocational education courses. The applicant is, therefore, an educational institution in terms of clause 2(y)(iii) of the Exemption Notification, and its supplies to the students, faculty and staff relating to the courses imparting skills of diesel mechanic, welder and sewing technology are exempt in terms of Entry 66 (a) of the Exemption Notification. |
| 40 | GIB/WB/IZ-Kartex/29.06.2020/AAR-331 | IZ-Kartex named after P G Korobkov Ltd | Place of Supply | Facts & Issue of The Case: The applicant is the local branch of a Russian business entity by the same name (hereinafter „Foreign Company‟), which entered into a Maintenance and Repair Contract (hereinafter called “MARC”) with Bharat Coking Coal Ltd (hereinafter “BCCL”) with respect to the machinery and equipment it had supplied. The applicant has sought Advance Ruling on the following questions: whether the MARC makes the supplier liable to pay GST (which, for the purpose of this order, includes IGST)? 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? |
| 41 | GIB/Goa/Springfield/29.06.2020/AAR-339 | Springfield (India) Distilleries | Exemption & Rate | Facts & Issue Of The Case : The applicant Springfield (India) Distilleries is registered partnership firm manufacturing Hand sanitizers has filed an application under section 97 of the Goa Goods & Services Tax Act, 2017 & the Central Goods & Services Tax Act,2017. The applicant, seeking an advance ruling in respect of the following issue: 1. Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%. 2. The Ministry of Consumer Affairs, Food and Public Distribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST. The applicant approached the Goa bench to seek classification of hand sanitisers supplied by the company and hand sanitiser attracted GST @ 12%. The company also sought to know if sanitisers would be exempt from GST since it is now an essential commodity. Tax officials believe that many manufacturers and suppliers are categorising alcohol-based hand sanitiser under tariff heading 3004 whereas it should actually be under tariff heading 3808 of HSN (Harmonised System of Nomenclature). The GST rate on products under tariff heading 3004 is 12% while for those under 3808, it is 18%. |
| 42 | GIB/Goa/High Tech/29.06.2020/AAR-340 | High Tech Refrigeration & Air Conditioning Industries | Place of Supply | Facts & Issue Of The Case : The applicant High Tech Refrigeration & Air conditioning Industries is registered with GSTIN 30AHDPG2197E1ZV is migrated tax payer deals in supply of goods as well as provides services. The applicant, seeking an advance ruling in respect of the following issue: 1. Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa. Whether IGST or (SGST & CGST) rate applicable & whether billing B to C OR B To B. 2. Suppling of Air conditioner to client (Recipient) registered outside Goa but not registered in Goa consisting of Air conditioner (28%) Copper pipe, Drain pipe, Electric cable etc 2(18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST. 3. Supplying of Air conditioner (28%) for residential house in Goa consisting of in case require additional item Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed/ok. 4. Can installation of Air conditioner (28%) can be done by sister concern or Third party to client based in Goa or Outside Goa @ (18%) GST for fixing. 5. Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable. 6. Whether stabilizer may or may not be sold with Air conditioner what is the Rate of GST Applicable on Stabilizer (18%) when it is Attached / Supplied with Air conditioner (28%) 7. Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in room. And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa The applicant sought the ruling of the AAR on the issue that whether the supply made by the applicant for the goods and services, on behalf of a third party, who works outside the taxable territory of Goa, are to be considered as interstate or intrastate supply. |
| 43 | GIB/HR/JEWEL CLASSIC/25.06.2020/AAR-444 | M/S. JEWEL CLASSIC HOTELS PVT. LTD. | Classification of Services | FACTS OF THE CASE: In the above case M/S. Jewel Classic Hotels Pvt. Ltd. (“the Applicant”) is running three separate units at three separate locations, having separate management, i.e. all operations, sales, accounting are being done separately by each separate team. The Applicant has two separate existing Hotel units (Hotel Jewels and Hotel Noor Mahal) and recently started a new unit namely Hazuri Bagh, a party lawn to organize marriage functions, exhibitions or other events. Hazauri Bagh, will take outdoor catering services from Hotel Jewels which is a separate unit, in which no ‘hotel accommodation’ is more than INR 7500/- per unit per day. The Applicant conducts various parties, marriages and other events in all three units. In these marriages/events in addition of renting of premises & supplying food/beverages the customers can demand some additional arrangements from the Applicant such as flower decoration, orchestra, music DJ, dance floor; special cutlery for serving food; electronic & electric items, such as television for podcasting, projectors, heaters in winter etc.; arrangement of food or beverages from specific vendors etc. The Applicant regarding tax on supplies, wanted to determine the applicability of the Notification No. 20/2019 Central Tax (Rate), dated September 30, 2019 (“NN. 20/2019”) issued, amending Services Rate Notification in which the rate of tax for outdoor catering has been reduced to GST @ 5%. ISSUE OF THE CASE: Whether catering of food, banquet facilities and combination of both (as per requirement of the customers) in self-owned marriage and party halls by the Applicant (having all rooms below INR 7,500/-) is covered in Outdoor Catering taxable @5%? Whether the Applicant is eligible to charge 5% tax for providing outdoor catering at Hazuri Bagh? Whether the additional arrangements (in addition to foods, beverages & renting of premises), provided as ‘pure agent’ will be excluded from value of supply as given in Rule 33 of the CGST Rules Whether there is any tax on the supplies arranged from these unregistered people to be paid by the Applicant under the Reverse Charge Mechanism (“RCM”) or any other provisions of the CGST Act? Whether the extra bed forms part of the room tariff and is liable to be charged as per various rates prescribed as per slabs given under various notifications? |
| 44 | GIB/GUJ/MEERA METALS/30-07-2018/AAR-293 | Meera Metals | Classification | Issue And fact of The Case: The applicant has raised the following question for advance ruling – “Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ?” The applicant, Meera Metals is engaged in manufacture and supply of Stainless Steel Chilly Cutter, the applicant is considering the same as kitchenware item and classifying under Heading 7323 as the applicant has submitted that the said item is for the purpose of use in the kitchen and for household purpose only. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel’ - The Explanatory Notes for Heading 7323 of Harmonized System of Nomenclature further provides that ‘this heading excludes, inter-alia, Household articles having the character of tools, e.g., shovels of all kinds; corkscrews; cheese craters, etc.; larding needles; can openers; nut-crackers; bottle openers; curling irons, pressing irons; fire-tongs; egg whisks; waffling irons; coffee-mills, pepper-mills; mincers; juice extractors, vegetable pressers, vegetable mashers (Chapter 82)’. The applicant also submitted the details of the product S.S. Chilly Cutter and raw material also as from the total raw material required, it can be seen that major part is stainless steel and therefore the product is commercially known as S.S. Chilly Cutter. |
| 45 | GIB/KR/Mahalakshmi Mahila/21.05.2020/AAR-316 | Mahalakshmi Mahila Sangha | Exemption | Facts & Issue Of The Case : The applicant is an association of person registered under the provisions of the Goods and Service Act,2017. The applicant states that he is engaged in the provision of catering services to educational institutions. The applicant has sought advance ruling in respect of the following questions: They are providing catering services to educational institutions sponsored by state/ central/ union territory which is exempted services under Sl. No. 66 of the Notifications No. 12/2017- CT (Rate) dated 28.06.2017. As per circular 65/39/2018 , TDS under GST is applicable only for taxable supply contracts and as they are the exempted services provider. TDS is not applicable for our services (HSN Code 9992) Applicant has stated that he has to prepare the food in the school premises and supply it to the students of the school for a monthly consideration. |
| 46 | GIB/KN/Dolphine Die/20.05.2020/AAR-319 | Dolphine Die Caste (P)Ltd | Input Tax Credit | Facts & Issue Of The Case : The applicant is a manufacturer and exporter of Aluminium and Zinc die Castings. The applicant first manufactures the steel Die as per requirement and specifications given by foreign customer. After the completion of the export order or completion of the life of the die, the applicant either exports the dies to the overseas customer or scrap the die at the applicant’s end as per the instructions of the customer. The advance ruling has been sought on the following issues: Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST? Whether the applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST? Whether the applicant raise the tax invoice addressed to the foreign buyer and paying the output GST under reverse charge mechanism? Applicant seeks the procedure to be followed under GST act for discharging GST liability. Applicant also submitted that he places an order for manufacture and supply of aluminium casting and pressure die casting component of aluminium to Thailand supplier (foreign supplier). Thailand supplier first manufactures the die as per the requirement and specification given by the applicant and after seeking the approval for dies, the Thailand supplier manufactures and supplies the Aluminium casting and pressure die casting component of aluminium to the Applicant. |
| 47 | GIB/GUJ/Shree Dipesh Anilkumar Naik/19.05.2020/AAR-478 | Shree Dipesh Anilkumar Naik | Others | |
| 48 | GIB/Guj/Raj Quarry/19.05.2020/AAR-336 | Raj Quarry Works | Classification and Rate | Facts & Issue Of The Case : Raj Quarry Works, is carrying out mining activity on a plot of land leased from the government of Gujarat. The applicant is quarrying “BLACK TRAP” products used for concrete mixing and sells it to the customers. BLACKTRAP material attracts GST at 5% under Heading 2517 in Schedule-I. The Applicant has entered into Quarrying lease/license agreement for “BLACKTRAP” material with the Government of Gujarat. The Applicant seeks Advance Ruling on the following questions – What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, issued by the State Government to M/s Raj Quarry Works, for which royalty is being paid. Whether said service can be classified under Tariff Heading 9973, specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service? What is rate of GST on given services provided by State of Gujarat to M/s Raj Quarry Works for which Royalty is being paid? Whether services provided by the State Government is governed by applicability of Notification No 13/2017-CT(Rate), dated 28.06.2017 under entry number 5 and whether M/s Raj Quarry Works is taxable person in this case to discharge GST under reverse charge mechanism or whether given service is covered by exclusion clause number (1) of entry no 5 and State Government is liable to discharge GST on same? |
| 49 | GIB/GJ/DIPESH ANILKUMAR /19.05.2020/AAR-475 | SHREE DIPESH ANILKUMAR NAIK | LEVY OF GST | FACTS OF THE CASE: In this case the applicant is the owner of the land, who develops the land with an infrastructure such as Drainage line, Water line, Electricity line, Land levelling etc. as per the requirement of the approved Plan Passing Authority (i.e. Jilla Panchayat). After this development of the land, he sales developed land as plots. His sales price includes the cost of the land as well as the cost of common amenities, Drainage line, Water line, Electricity line, Land levelling charges, etc. on a proportionate basis.. The applicant has submitted that he is having a vacant land outside the municipal area of town on which he has some proposed business activity. The applicant is having all the necessary approvals for the proposed project from the Plan Passing Authority ISSUE OF THE CASE: Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant? |
| 50 | GIB/GJ/Amba /19.05.2020/AAR-321 | Amba Township pvt.ltd | Rate | Issue And Facts Of The case - The applicant, Amba Township Pvt Ltd, is engaged in construction and development of a township namely “AMBA TOWNSHIP” which is located at Gandhinagar, Gujarat. That sector -4 of township consists of many real estate projects and has divided its township in 3 phases for which it needed clarity. The project was divided as Part A (comprising of 2 phases) and Part B, an independent project for affordable housing. The applicant claimed that Part B is a separate project in itself and also separately registered under RERA Act, 2016 as a “Real Estate Project” and Part B is an independent of other projects within its Phase and Township and has its separate facilities like parking, foyer, electricity connection, water supply etc. The applicant has sought advance ruling in respect of the following questions:- Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No. 11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?” In order to be eligible for the benefit of the aforementioned notification, the work should be for construction of low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017.(Affordable housing has been defined as a housing project using at least 50% of FAR/FSI for dwelling units with carpet area of not more than 60 sq.meters). It is observed from the submission made by the applicant that 74.08% of the FSI of Part-B of the township of Sector-4 has been used for constructing units with a carpet area of upto 60 sq meters. However, since Part-B of Sector-4 of township cannot be considered as a standalone housing project and since 50% of FAR/FSI of the entire housing project of Sector-4 (of Amba township) comprising of Part-A and Part-B has not been used for construction of dwelling units with carpet area of not more than 60 sq.meters, the benefit of Entry No.3(v)(da) of Notification No:11/2017-Central Tax(Rate) dated 28.06.2017 is not applicable to the applicant. |
| 51 | GIB/AP/Halliburton (OIL)/13.05.2020/AAR-382 | M/S. HALLIBURTON OFFSHORE SERVICES INC. (OIL INDIA) | Classification of Supply | Facts & Issue Of The Case : The applicant Halliburton Offshore Services Inc. is a global service provider, engaged in providing various oilfield services to Exploration and Production companies across the globe. Presently, the Applicant has contracted to provide Mud Engineering and Drilling Waste Management services for drilling three HPHT Exploratory Wells in KG Basin, Andhra Pradesh. The applicant, seeking an advance ruling in respect of : a) Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. b) If answer to Para (a) is yes, then whether the supplies made under the Contract merits classification under Entry 9986 (ii) - Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12%/18% as the case may be. c) If the answer to Para (a) is no, then whether such supply of mud chemicals and additives on consumption basis at OIL India’s location in India provided under the Contract qualify for concessional GST rate of 5% against an Essentiality Certificate (‘EC’) under Notification No. 50/2017-Customs dated 30 June 2017. The applicant is obligated to provide complete Mud Engineering and Drilling Waste Management Services. For provision of such services, it is essential to have all technical support (equipment/tools), technical personnel and required chemicals/additives. These components are clearly incidental and ancillary to main supply i.e. providing of mud engineering and drilling waste management Services for 3(three) HTHP Wells in KG Basin. If any one or more of these components is removed, the very nature of main supply i.e. provision of mud engineering and drilling waste management services would be affected. It also defeats the very purpose of the Contract and in such a scenario; there appears no service to be provided by the Applicant. Thus, the scope of the work to be provided by the Applicant under the Contract is a combination of supply of service and supply of goods which are naturally bundled in the ordinary course of business - wherein the principal supply is supply of service (mud engineering or drilling waste management services) and supply of goods viz. mud chemicals and mud additives which form incidental or ancillary supply to the principal supply. |
| 52 | GIB/AP/Halliburton (LIH)/13.05.2020/AAR-381 | M/S. HALLIBURTON OFFSHORE SERVICES INC. (LIH) | Classification and Rate | Facts & Issue Of The Case : The applicant Halliburton Offshore Services Inc. is a global service provider, engaged in providing various oilfield services to Exploration and Production companies across the globe. Presently, the Applicant has contracted for supply of bundled oilfield services to support the various oil and gas related operations in KG Offshore, East Coast of Indian Offshore waters. The applicant, seeking an advance ruling in respect of : Determination of liability and consequent classification to pay Goods and Services Tax (‘GST’) on reimbursement received towards Lost in Hole / Damages beyond Repair equipment (collectively referred as ‘LIH equipment’) by the Applicant under the Contract with the Customer i.e., whether reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST? If reimbursement received towards LIH equipment can be considered as supply and liable to GST, what would be the classification and the rate of GST applicable on such supply? Whether the same would be treated as “agreeing to tolerate an act” as per clause 5(e) of Schedule II of the CGST Act, 2017 and subject to GST at the rate of 18% or the same would be treated as a composite supply of works contract service (as a part of main service under the Contract)and thus, GST can be charged at the rate of 12% equivalent to the GST rate applicable for supply of composite works contract services? In the case of the Appellant, as mentioned in the background, LIH does not form part of the scope of work as provided under the Contract for works contract of bundled services, but is a separate clause, contemplating a potential event that may or may not occur during the tenure of the Contract. Thus, LIH is not agreed upon as a routine or even inevitable part of the scope of supply to be made by HOSI under the Agreement, and in fact, it is entirely possible that no such accident may take place at all in the course of executing the scope of work under the Agreement. Accordingly, in our view, LIH qualifies as ‘agreeing to tolerate ... a situation’ as per Entry 5(e) of Schedule II to the CGST Act, and taxed to GST at 18% under HSN Code 999794. In view of above factual and legal analysis, the Applicant submits the following: a. Reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017. b. Reimbursement received towards LIH equipment can be treated as “agreeing to tolerate an act” as per clause 5(e) of Schedule II of the CGST Act, 2017 and subject to GST at the rate of 18%. |
| 53 | GIB/AP/Consulting Engineers/13.05.2020/AAR-378 | M/s. Consulting Engineers Group Limited | Exemption | Facts & Issue Of The Case : The applicant M/s. Consulting Engineers Group Limited. is a Company registered under the Companies Act, 1956 and registered with Registrar of Companies as “Consulting Engineering Group Limited” vide CIN: U74140RJ1991PLC006329 is a Company registered under the Companies Act, 1956 and registered with Registrar of Companies as “Consulting Engineering Group Limited” vide CIN: U74140RJ1991PLC006329 The applicant, seeking an advance ruling in respect of : Whether the ‘Project Management Consultancy’ services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can he termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of Table mentioned in Notification No, 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and SI. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms.No.588 -(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax. From the abovementioned notification, it can be stated that the services are exempted from the CGST and SGST Tax if the following conditions are satisfied cumulatively: > They are rendering Pure services; > To the Central Government, State Government or Union territory or local authority or a Governmental authority; and > Such services should be 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. |
| 54 | GIB/TN/ERODE INFRASTRUCTURES/12.05.2020/AAR-450 | ERODE INFRASTRUCTURES PRIVATE LIMITED | Supply | FACTS OF THE CASE: In the above case the appellant, M/s. Erode Infrastructures Private Limited has stated that they are incorporated with the sole objective of development of “Multifunctional Complex” at Erode Railway Station, a project of Rail Land Development Authority for furtherance of business The applicant has been awarded lease of the plot situated at the Erode Railway Station for Long term Lease of 45 years for development of a Multi-functional Complex for the usage of railway passengers and return of the asset on the expiry of lease. The offer by RLDA involves the payment ₹ 3,08,27,800/- towards upfront Lease premium and ₹ 7,80,000/- towards annual rent. The applicant has requested to provide the clarification’ regarding the exemption of GST on One Time Lease Premium paid/payable by the said applicant to RLDA ISSUE OF THE CASE: Whether upfront lease amount paid to M/s. RLDA for the development of Multi-functional complex (Operational building) at Erode railway Junction for Long term lease for 45 years is exempt under GST? |
| 55 | GIB/TN/CHENNAI METRO/12.05.2020/AAR-449 | CHENNAI METRO RAIL LTD. | Classification of Services | FACTS OF THE CASE: In the above case the applicant, Chennai Metro Rail Limited acquired a portion of the property including the land which is now leased out to the owner for public purpose on payment of adequate compensation. As per clause 4 of the agreement entered into between CMRL and Dr. K. Prema, the lessee, Dr. K. Prema is entitled to use the passage with 3 Meter width and 14 Meter length measuring 452 out of the acquired land for shared access purpose for 35 years and has to pay Rs.30,00,000 towards lease amount. The applicant has sought the authority to clarify whether the amount of Rs.30,00,000 received for the purpose of granting right to access to the pathway leading to the dwelling unit is exempted from levy of GST as per the notification treating the agreement as one for leasing out a “dwelling unit”. The applicant sought the advance ruling on the issue whether leasing of a pathway to a person to her/his dwelling unit by CMRL is taxable under GST. The AAR ruled that the act of agreeing to grant easement rights of the pathway by the applicant to Dr.K.Prema by way of shared access as per the MOU dt 21-08-2019 is classifiable under SAC 999794 and taxable under GST at 9% CGST and 9% SGST under Sl No. 35 of Notification 11/ 2017–Central Tax (Rate) dated June 28, 2017 and Notification dated June 29, 2017 respectively. The appellant has challenged the AAR’s order on the ground that AAR has failed to consider and recognize that the grant of access to pathway to connect with the outside world was a covenant running with the land and inseparable from the sale and purchase of the land which was not a supply to be taxed under GST. The appellant urged that the AAR ought to have considered that the grant of access to the pathway was an integral and inseparable part and parcel of the acquisition of land which was outside the scope of the levy of GST. DECISION: In this case, the pathway is owned by the applicant and both the applicant and the individual have the right to use pathway. In the case of renting or leasing of the property, the owner (applicant in this case) will not have the right to use the land/pathway involved as leasing’ involves transfer of the right to enjoy the property to the lessee and the lessor does not retain right to enjoy the property during the lease period. In the instant case, it is not a lease of the pathway but only Easement rights are granted to the individual by the applicant. Therefore the classification of the service supplied is not covered under SAC 9972 which covers renting or leasing of property. In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access the main road from her residential property which is adjacent to the pathway. This is an easement right given by the applicant to the individual to enjoy her residential property for a period of time for a consideration. The applicant has agreed through a MOU to tolerate her use of this pathway for a period of time for consideration. Hence, this service of agreeing to grant easement rights is a service of agreeing to tolerate an act and is classifiable under SAC 999794 under ‘other miscellaneous services’/ ‘Agreeing to tolerate an act’. Thus, the act of agreeing to grant easement rights of the pathway by the applicant to Dr.K.Prema by way of shared access is classifiable under SAC 999794 and taxable under @18%. ISSUE OF THE CASE: Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? |
| 56 | GIB/AP/Zigma Global/05.05.2020/AAR-386 | M/S. ZIGMA GLOBAL ENVIRON SOLUTIONS PRIVATE LIMITED | Classification of Services | Facts & Issue Of The Case : The applicant M/s Zigma Global Environ Solutions Private Limited are the service providers of Municipal Solid Waste (MSW) Management solutions. As an MSW Management company, Zigma Global offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The services provided by Zigma are mandated under the solid waste management Rules 2016 and Central Pollution Control Board Guidelines for Disposal of Legacy Waste, February, 2019. The applicant, seeking an advance ruling in respect of : 1. Classification of the services provided by the Applicant. 2. Whether services provided by the Applicant are exempted under SI.No.3 of Notification 12/2017 dated 28.07.2017 as amended? 3. Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No: 12/2017 Central Tax (Rate) dt:28.06.2017. 4. Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application? |
| 57 | GIB/AP/Pullari/05.05.2020/AAR-360 | M/S. PULLURI MINING & LOGISTICS PRIVATE LIMITED | Value of Supply | Facts & Issue Of The Case : The applicant M/s. Pulluri Mining & Logistics Private Limited, are registered taxable person. It is a service provider rendering support services relating to mining. The applicant, seeking an advance ruling in respect of : Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per section 15 of the CGST Act 2017? And more particularly under sub-section(2) (b) of section 15 of the CGST Act. The applicant is of view that the value of HSD Oil need not be included in the value of supply and it need not pay GST on the value of HSD oil being supplied by the service recipient in relation to the said supply of service. The phrase 'any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply' appearing in Section 15 (2) (b) of the GST Act shall be understood as the “consideration' which has been included in the total price payable to the service provider, but for various reasons, which has been incurred by the recipient. Section 15(2) (b) would be applicable where the total contract price is inclusive of the value of HSD but has been supplied by the service recipient on cost recovery basis. In a situation where the service recipient has supplied the goods on free of cost basis, the title in such goods had not been passed on to the service provider and hence the service provider has no right to deal with such HSD as he likes. For each drop of HSD supplied to the service provider, account has to be rendered to the service recipient because the title in HSI) always rests with the service recipient. Service recipient is not paying any consideration to the service provider on account of HSD, because service provider is not supplying HSD. |
| 58 | GIB/AP/Leprosy mission/05.05.2020/AAR-369 | M/S. LEPROSY MISSION TRUST INDIA | Exemption | Facts & Issue Of The Case : The applicant M/s. The Leprosy Mission was registered as a society under the Societies Registration Act of 1860. It is the largest leprosy focussed non-governmental organisation in India with its headquarters at New Delhi. It has also diverse set of programmes i.e., Healthcare, Sustainable Livelihood, Community Empowerment, Advocacy, and research and Training. The applicant, seeking an advance ruling in respect of : Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? GST Notification No.12/2017 Central Tax (Rate) dated 28th June 2017 at Entry No. 64 mentions ‘Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource.’ Here the applicant is not a Central/State Government, Union Territory or local authority and therefore the Entry No.64 as quoted by the applicant is not applicable. |
| 59 | GIB/AP/Laxmi Tulasi/05.05.2020/AAR-359 | M/S. LAKSHMI TULASI QUALITY FUELS | Exemption | Facts & Issue Of The Case : The applicant M/s. Lakshmi Tulasi Quality Fuels are registered taxable person. It is engaged in supply of petroleum oils and lubricants. The applicant has entered into a lease agreement with a company incorporated under the provisions of the Companies Act, 2013 which is inter alia engaged in the business of running, managing and operating the day to day affairs of residential premises and sub lease of such residential premises to individuals (including students) for the purpose of long stay accommodation. As per the terms of the Lease agreement, in consideration of grant of lease to use and possess the aforesaid property, the lessee is required to pay to the applicant a monthly rent of ₹ 7,20,000/- and all operational costs such as electricity, telecom and water charges as per the actual meter reading or based on the invoice or the hill issued by the relevant authorities. The applicant, seeking an advance ruling in respect of : Whether the applicant is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per Sl.No.13 of the Notification No.9/2017 Dated 28-6-2017. The applicant claims that she has rented out residential dwelling for use as residence, it appears that the premise is a non-residential property. Considering the number of rooms and amenities provided in it, boarding and hospitality services extended to the inmates and all the clauses of the agreement, it appears that the building was constructed for the purpose of running a lodge house. It is clear that the lessee is engaged in commercial activity of renting of rooms in the dwelling and providing boarding and hospitality services to the inmates. |
| 60 | GIB/AP/Andhra Pradesh State Road/05.05.2020/AAR-361 | M/S Andhra Pradesh State Road Transport | Taxability | Facts & Issue Of The Case : The applicant Andhra Pradesh State Road Transport Corporation is public sector undertaking established under RTC Act, 1950 under the Act of Parliament and the capital/fund invested in the APSRTC is wholly by Central/State Government. It is engaged in transportation of passengers both as stage carriers and contract carriers and also in transportation of goods. The applicant, seeking an advance ruling in respect of : 1. Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other Organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017; 2. Whether the APSRTC, being a public sector undertaking the applicant wanted to know whether he is required to file reconciliation statement in FORM GSTR-9C. as per proviso to Section 35(5) of the GST Act, 2017. |
| 61 | GIB/KN/ANIL KUMAR/04.05.2020/AAR-246 | Anil Kumar Agrawal | Taxability | Facts & Issue of the Ruling Mr Anil Kumar filed application for Advance ruling Out of the following sources of Income/ Revenue which all revenue income shall be considered for Aggregate Turnover for registration? a) Partner's salary as partner from my partnership firm, k) Interest on Post office deposits b) Salary as director from Private Limited company l) Interest income on National Savings certificate (NSCs) c) Interest income on partners fixed capital credited to partner's m) Interest income credited on PF account capital account n) Accumulated Interest (along with principal) received on closure of d) Interest income on partners variable capital credited to partner's PF account. capital account o) Interest income on PPF e) Interest received on loan given, p) Interest income on National Pension Scheme (NPS) f) Interest received on advance given q) Receipt of maturity proceeds of life insurance policies g) Interest accumulated along with deposit/ fixed deposit r) Dividend on shares h) Interest income received on deposit/ fixed deposit s) Rent on Commercial Property i) Interest received on Debentures t) Residential Rent j) Interest accumulated on debentures u) Capital gain/loss on sale of shares |
| 62 | GIB/TN/Rajesh Rama/24.04.2020/AAR-366 | M/S. RAJESH RAMA VARMA | Export of Services | Facts & Issue Of The Case : The applicant Shri. Rajesh Rama Varma, is a sole proprietory concern registered under GST Act with GSTIN: 33ABAPV7712P1Z7. He is engaged in the business of providing IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials. The major services provided by him broadly include implementation, enhancement, support services and any other services that fall within the ambit of the Oracle Financials sphere. The services provided by him currently are covered under the SAC (Service Accounting Code) 998313. These services are being provided by him to both Indian and Foreign clients requesting the services. The applicant, seeking an advance ruling in respect of : a. Whether the services provided by the applicant to the foreign client through the Principal shall be treated as export of services as the final services claimed by the Principal is in the nature of export of services. b. If the services are treated as export of services if so whether he is eligible to claim the taxes paid towards such export of services as refund. c. Whether the payment of fees received by him in INR from the Principal shall be treated as Export Remittance as the Principal is receiving the export proceeds in his account based on which the payment is made to him in INR keeping in view the various judgments in the matter cited above. d. Whether he can raise invoices with IGST taxes instead of CGST +SGST going forward for claiming refund. e. Any consequential relief or directions if any as deemed fit. The applicant has stated that as part of his contract, support services are being provided directly to the US client by him on behalf of the Principal. The contract contains consulting fees paid on hourly basis in USD whereas payment is being made to him in INR. Ever}’ month the finance department of the Principal provides the USD amount and the equivalent calculated INR amount for which an invoice is raised by him. GST is charged separately on this Invoice so raised. He pays the GST on a monthly basis and file his GST returns on a quarterly basis. The applicant has stated that the place of Principal supplier is in Chennai, Tamil nadu where it is registered and his consulting services is also provided out of Chennai, Tamil nadu where he is also registered. The services provided to the foreign supplier are treated as Export of services and accordingly the Principal is availing the benefit of export under IGST Rules. The applicant is also providing the services directly to the foreign client by paying GST under CGST and SGST through the Principal. A plain reading of the definition of ‘agent’, ‘supplier’ and ‘Principal’ amply makes it clear that his role is that of a agent when discharging his services to the foreign client representing the Principal as an agent. |
| 63 | GIB/TN/Kavi Cut/24.04.2020/AAR-370 | M/S. Kavi Cut Tobacco | Classification and Rate | Facts & Issue Of The Case : The applicant Shri. Arumugam, (Prop: M/s. Kavi Cut Tobacco) No.2, RS No. 239 Abiramapuram, Thanjavur, 613007, are registered under GST Act with Registration No. 33AABPA9979P3Z2. The applicant, seeking an advance ruling in respect of : “Classification of the product intended for manufacture and applicable rate of Compensation Cess.” The applicant has submitted the copy of application in Form GST ARA – 01 and also submitted copy of Challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and TNSGST Rules 2017. Applicant has requested for an advance ruling as to whether their product intended to be manufactured and supplied by them is rightly classifiable under Chapter heading 24012090 (Unmanufactured tobacco partly or wholly stemmed or tripped “others”) attracting 28% GST and 71% Compensation Cess. Under the above circumstances, it is opined that the product of the applicant, which is intended to be manufactured is not to be classified under 24012090 but only under 24039910. |
| 64 | GIB/TN/Johnson/24.04.2020/AAR-372 | M/S. JOHNSON LIFTS PRIVATE LTD. | Supply | Facts & Issue Of The Case : The applicant M/s. Johnson Lifts Private Limited is registered under GST with GSTIN 33AAACJ0838Q1ZD. They are engaged in the business of supplying, erecting and commissioning of elevators & escalators in building. The applicant, seeking an advance ruling in respect of : Whether Sl.No. 3(v)(b) of Notfn. 11/2017-CT (Rate) is available when such building consists of more than one residential unit and falls under the definition of “residential complex” when (a).such building consist of more than one residential unit. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challans evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST. In the case at hand, the applicant in their application and during the hearing and thereafter, has not furnished the details of supply mode or intended to be supplied and have further stated that they have not accepted such of contract wherein the customer owning a single piece or land consisting of dwelling units for himself and his father, sister, brother and had required supply, erection and commissioning or lifts. Advance ruling can be extended only in respect of supplies made or intend to be made by the applicant based on the facts of such supply. As the details or transaction of supply on which advance ruling is sought is not furnished the application cannot be admitted and Accordingly rejected. |
| 65 | GIB/TN/Inventaa LED/24.04.2020/AAR-373 | M/S. INVENTAA LED LIGHTS PRIVATE LIMITED | Classification of Supply | Facts & Issue Of The Case : The applicant M/s. lnventaa LED Lights Private Limited are registered under GST with GSTIN 33AAECI1643Q1ZD. It is engaged in manufacturing and trading of high-quality Outdoor and Indoor LED Lights with Fittings. The applicant, seeking an advance ruling in respect of : What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant's factory and supplied as a single unit? Is it a composite supply or a mixed supply? |
| 66 | GIB/TN/Heavy Vehicles/24.04.2020/AAR-374 | M/s. Heavy Vehicles Factory | HSN | Facts & Issue Of The Case : The applicant M/s. Heavy Vehicles Factory is a Central Government Department coming under the Ordinance Factory Board, Ministry’ of Defense, and Government of India and are engaged in the manufacturing Tank and Tank Parts. They are registered under GST vide Registration No. 33AAAJH0260P1ZA. The applicant, seeking an advance ruling in respect of : 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “87100000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”? 2. Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000? 3. Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000? 4. Whether tank parts of the following shall be considered under 87100000 or not? 5. If the vendor is supplying parts under an HSN code other than 87100000, is it necessary’ that it has to be supplied under the same HSN code on what the vendor is charging? |
| 67 | GIB/TN/Global Textile/24.04.2020/AAR-375 | M/S. Global Textile Alliance India Pvt. Ltd. | Classification of good | Facts & Issue Of The Case : The applicant M/s. Global Textile Alliance India Pvt Ltd is registered under the GST Act with GSTIN. 33AAECG4315R1ZE. It is is engaged in manufacture and supply of fabrics of different types. The applicant, seeking an advance ruling in respect of : What is the correct classification and rate of GST applicable on supply of the following Goods? Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non-woven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yam; Poly Propylene Texturized Yarn; Polyester Texturized Yarn. |
| 68 | GIB/TN/A.M. Abdul/24.04.2020/AAR-379 | A.M. Abdul Rahman Rowther & Co. | Classification | Facts & Issue Of The Case : The applicant M/s. A.M. Abdul Rahman Rowther & Co are registered under GST Act with Registration No. 33AAHFA0811C1ZD. It is engaged in manufacturing manufacturers of Chewing Tobacco. The applicant, seeking an advance ruling in respect of : “Classification of the product “Chewing Tobacco” manufactured by them and applicability of Notification No. 01/2017-Compensation Cess-(Rate).” The officer recording the statement has informed the applicant that their product viz. “Branded Chewing tobacco without lime tube” is classifiable under HSN 24039910 and as such the same attracts GST Compensation Cess @ 160% as per notification 112017-Compensatory Gess (Rate) dated 28.06.2017, which is different from the classification being followed by the applicant . Therefore. factually it is evident that the issue of classification of the product under consideration was initiated and proceedings were pending with the Tax authorities, when the applicant has filed the application 06.02.2019 before this authority seeking Advance Ruling on the classification and rate of Compensation Cess applicable to such product before this authority. |
| 69 | GIB/TN/Tamil Nadu Generation/20.04.2020/AAR-383 | M/s. Tamil Nadu Generation and Distribution Corporation Limited | GST Applicability | Facts & Issue Of The Case : The applicant M/s. Tamil Nadu Generation and Distribution Corporation Limited is engaged in the generation and distribution of electricity. They are registered under GST vide GSTIN 33AADCT4784E1ZC. The applicant, seeking an advance ruling in respect of : 1. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd 2. Applicability of GST on Deposit Contribution Works 3. Whether TANGEDCO ltd can be considered a “Government Entity” 4. Applicability of GST on Transmission Charges for Natural Gas. The applicant has stated that the transactions are in the course of generation, transmission and distribution of electricity. This activity of transmission, or distribution of electricity by an electricity transmission or distribution utility is exempt under SI.No. 25 of Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 with corresponding exemption for SGST. The applicant has sought Advance ruling to confirm that the above said activity is exempt under Sl.No.25 of Notification No.12/ 2017-Central Tax (Rate) |
| 70 | GIB/GJ/Shree Sawai/19.04.2020/AAR-326 | Shree Sawai Manoharlal Rathi | Levy | Facts & Issue Of The Case : The applicant has submitted that he is an individual having not engaged in any business. His receipts are only from savings, personal loans and advances and deposits, which are reflected in the Income Tax Returns. the applicant is seeking an advance ruling in respect of the following questions: 1. Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? 2. Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? 3. Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? Supply includes sale, transfer, exchange, barter, license, rental, lease and disposal. If a person undertakes either of these transactions during the course or furtherance of business for consideration, it will be covered under the meaning of Supply under GST. the Applicant is required to consider the value of both the taxable supply i.e. “Renting of immovable property” and exempted supply of service provided by way of extending deposits, loans or advances for which they earned interest income, to arrive at “Aggregate Turnover” to determine the threshold limit for the purpose of obtaining registration under the GST Act. |
| 71 | GIB/KN/T & D ELECTRICALS/31.03.2020/AAR-291 | T & D Electricals | Registration | Issue and Fact Of The Case: 1. Whether separate registration is required in Karnataka state? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof? 2. If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST & SGST would be charged from us or IGST by the dealer of Rajasthan ? If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST & SGST by the dealer of Karnataka? 3. What documents would be required with transporter to transit/ship material at Karnataka site from dealer/supplier of Rajasthan and in case of dealer/supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation? The Applicant is registered under the Goods and Services Act, 2017 as works contractor and wholesale supplier in Jaipur, Rajasthan, having GSTIN 08AADFT8381Q1Z9. The applicant filed the instant application as an unregistered person, in relation to the contract awarded by M/s Shree Cement Ltd., & supply of goods or services or both proposed to be undertaken by the applicant, in Karnataka where he is not registered. They have been awarded a contract by M/s Shree Cement Ltd., Rajasthan for electrical, instrumentation and IT jobs (works contract) at township, Karnataka Cement Project (a unit of Shree Cement Ltd.,) in the state of Karnataka. The scope of work of the contract include complete electrical & instrumentation jobs; installation, testing and commissioning at township. The job involves supply of material and installation, testing and commissioning of the same. The basic value of the contract is Rs.297.85 lacs for section 22 registration is required when from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. The applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, as admitted by the applicant. Therefore the location of the supplier is nothing but the principle place of business which is in Rajasthan. Thus there is no requirement for a separate registration in Karnataka for execution of the contract referred supra. |
| 72 | GIB/KN/Sri. Taghar Vasudeva/23.03.2020/AAR-259 | Sri. Taghar Vasudeva Ambrish | Exemption | Facts & Issue of the Ruling The applicant “Sri. Taghar Vasudeva Ambrish” is a proprietary concern registered under the Provisions of GST Act, 2017. The applicant is engaged in the business of providing affordable residential accommodation to students on a long term basis (starting from 3-11 months). The applicant with 4 others collectively has let out a Residential complex to M/s. D Twelve Spaces Pvt. Ltd. The D Twelve spaces are having business of providing affordable residential to the students on a long term agreement for about (3 to 11 Months). The applicant has sought advance ruling to know whether exemption prescribed under entry number 13 of notification no. 9/2017- integrated tax (rate) dated. 28thJune, 2017 can be sought and the lessors (here Ambrish Vasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to m/s. Dtwelve Spaces Pvt. ltd.and also, whether the lease service falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence”? as listed in the aforesaid Notification. The applicant contends that “renting of immovable property” is covered under Schedule II of CGST Act 2017 which defines it as the supply of services on which the applicable GST rate is 18%. The applicant further states that Schedule II enlists activities to be treated as supply of goods or as supply of services. Entry 2(b) reads as any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. The applicant further refers to the Notification No. 9/2017-Integrated Tax (Rate) dated 28th June, 2017 in which certain exemptions have been prescribed for specified activities. Entry 13 of such Notification provides that: “Services by way of renting of residential dwelling for use as residence” are exempt from GST. |
| 73 | GIB/KN/Megha/23.03.2020/AAR-335 | Megha Agrotech Private Limited | Input Tax Credit | Facts & Issue Of The Case : Megha Agrotech Private Limited is a private limited company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- a) Whether under section 15(2)(e) of CGST Act, for calculating “value if taxable supply”, the subsidy amount granted to the farmer by Horticulture / Agriculture / Sericulture Department of Government of Karnataka under PMKSY scheme or any other Central / State Government approved schemes but disbursed to the supplier to be treated as “subsidy” in the hands of the supplier and to be excluded while ascertaining the “transaction value”? b) Whether the question of inclusion or exclusion of subsidy amount in the value of taxable supply would arise under Section 15(2) of the CGST Act, when such subsidy is not impacting the transaction value, which is price actually paid or payable for the supply of goods by the customer i.e., farmers and when the subsidy is disbursed by Horticulture/Agriculture/Sericulture Department to the supplier on behalf of recipient of the supply (farmers)? c) Whether supplier would be entitled to refund of input tax credit accumulation, which may arise if subsidy is not treated as part of taxable value? It is very clear that the value of supply shall include the subsidies directly linked to the price, excluding subsidies provided by the Government. The financial assistance provided by the Government is to the farmer to enable him to afford the facility and Government is not making payment to the applicant vendor nor the amount receivable by the farmer has any bearing on the price of the supply. |
| 74 | GIB/KL/HAZRATH VALIYAPARAMBIL/23.03.2020/AAR-468 | HAZRATH VALIYAPARAMBIL AZEEZ | GST EXEMPTION | FACTS OF THE CASE: The Principal, Government Industrial Training Institute, Kalamassery awarded a contract to the applicant, Hazrath Valiyaparambil Azeez for the supply of Boiled milk without sugar, Banana fresh, Bread, Cooked egg with shell to the students as per the Government scheme. |
| 75 | GIB/TN/CO-ORPORATIVE SILK/22.10.2019/AAR-211 | TAMIL NADU COOP. SILK PRODUCERS FEDERATION LTD | Taxability | Issue & Fact of the Case: Whether TDS provision (Notification no 33/2017 dated 15.09.2017) under GST Act is applicable to the Co-operative Society since it is registered under Tamil Nadu Cooperative society Act of 1975 and not under Society registration act 1860. The applicant is a cooperative Apex Body controlled by the Tamilnadu cooperative Societies Act 1983.It is not a Society under Societies Registration Act 1860. The applicant has stated that the objective of their society is to support the development of sericulture activities in Tamil Nadu by supplying good quality silk in sufficient quantity at reasonable price. Its main income is from the godown rent. The submission of the applicant states that the equity share holding of the government had been 38.86% in 1980 and currently at 30%. The equity ownership at present or in the past never beyond 51%, nor is it under the control of the government as the management do not have any voting rights as stipulated in its bye laws and Tamil nadu co-operative societies Act 1983. Section 51 of CGST Act 2O17, stipulates the Class of Persons liable to deduct TDS. For ease of Reference the same is reproduced as under 51(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate- (a) a Department or establishment of the Central Government or State Government; or (b)local authority or(c) Governmental agencies Or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council. The persons or category of persons under Section 51(d), namely: - (a) an authority or a board or any other body, -(i) set up by an Act of Parliament or a State Legislature; or(ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) public sector undertakings Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government.(Notification 33/2OI7 (CT) dated I5.O9.2OI7 as amended and Notification No. II(2)/CTR/783(c-3)/2OLT vide G.O. (MS) No. 107dated 75.09.2017) |
| 76 | GIB/MP/BHAVIKA/25.09.2019/AAR-203 | Bhavika Bhatia | Exemption | Issue & Fact of the Case: Whether serial no 15(b) of exemption notification no.12/2017-central tax(rates) dated 28-06-2017 is applicable? If so, what is the tax rate? The applicant, proprietor of Bhavika travels is in the business of providing services of hiring of vehicles under contract carriage. The applicant has entered into an agreement with Chameli Devi Institute of Technology and Management for transportation of their students and staff under contract carriage by Non-AC Buses which is exempted from payment of tax as per notification no 12/2017. As per Entry no 15(b) of N/N 12/2017 (HSN/SAC code 9964) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire are exempt. |
| 77 | GIB/KN/KNOWLARITY/20.09.2019/AAR-197 | knowlarity Communications Pvt. ltd | Input Tax Credit | Issues Involved Whether or not a registered person under the Goods and Services Tax Act, 2017 can claim eligible input tax credit of goods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST, where such inputs are eligible input credits and for the purpose of furtherance of business? Facts of the case Applicant states that he is engaged in the business of providing cloud telephony internet-based communication solutions to its customers in different States of India through its offices in such State and has its corporate office in Gurugram, Haryana. The applicant is registered w.e.f. 01.04.2018 and prior to the effective date of registration he was an unregistered person in the State of Karnataka. The applicant states that whether or not a person registered under goods and service tax act, 2017 is eligible to claim input tax credit of GST charged on invoices, of goods or services procured or received by such registered person, issued before its effective date of registration under GST Act. The company received certain input invoices of goods or services procured by its office located at Karnataka. these invoices were issued during July 1st to March 31st, 2018. Section 2(94) of the CGST Act “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number”. Section 25(11) of the CGST Act, 2017 certificate of registration shall be issued in such form and with effect from such date as may be prescribed (Rule 10 also deals with the effective date of registration. Section 2(59) of the CGST Act,“input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business;” As per Section 18(1) of the CGST Act, 2017 credit would be available in special circumstances Subject to such conditions and restrictions as may be prescribed: a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; a person who takes registration under sub-section (3) of section 25 shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of grant of registration.” |
| 78 | GIB/KN/ASIATIC/24.09.2019/AAR-202 | Asiatic Clinical research Pvt ltd | Classification | Issue & Fact of the Case: Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law? Whether the applicant acts as a pure agent while receiving amounts from the foreign clients and passing it on to the local research institutions? The applicant is engaged in the activity relating to the management of clinical trials on behalf of Asahi Kasei Pharma America Corporation (AKPA), USA. The applicant has entered into two main agreements with AKPA for the purpose of performing services related to study management and clinical trial monitoring. The applicant has entered into the master service agreement with AKPA wherein the applicant has undertaken to perform certain services. The applicant seeks to determine taxability with the foreign sponsor. The issue analyzed here by considering section 7 of CGST Act, section 13(3), 2(6) of IGST Act, and Rule 33 of the CGST Act. A pure agent actually incurs the expenditure under the contractual agreement and then gets the reimbursement of the same, in the instant case the applicant is not incurring any expenditure but disbursing the charges to the investigator on the basis of work progress assessed by the applicant. For a service provider to be a pure agent, the following conditions are required to be satisfied in term of Rule 33 of CGST Rules 2017: The supplier act as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorization by such recipient. The payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the purer agent to the recipient of service. The supplier procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. |
| 79 | GIB/KN/KARDEX/18.03.2020/AAR-242 | Kardex India Storage Solution | Registration | Facts & Issue of the Ruling M/s. Kardex India Storage Solution Private Limited, is private limited company registered under GST Law, filed an application for Advance Ruling. The Applicant is the importer of storage solutions and vertical storage solutions (machines) from Germany and distributes the imported goods to Industrial customers all over India. Presently, applicant is transporting the imported goods from the port of import to applicants' registered place of business at Bangalore and then supplying the same to the customer's place. During this process of transportation, the applicant came across lot of logistical problems and found it costly. In view of this, the applicant intends to import the goods to the port nearest to the customer's place and supply directly to customer's location from the said port of import. However, the applicant intends to issue the bill/ tax invoice for the said transaction from the registered place of business. "The applicant seeks advance ruling to know whether the applicant can take credit of IGST paid on import of goods or not , whether applicant can issue tax invoice with IGST to the customer or not and whether applicant needs to obtain registration in the state where the port of clearance is located or not" The applicant contends that location of the importer is the place of business of the importer and not the state in which the port of import is located unless the importer has some permanent establishment or business place in the port of import and hence contends that place of supply for the imported goods would be the registered place of business premises. The applicant submitted that in terms of section 7(2) of the IGST Act 2017, the supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-state trade or commerce. The applicant further contends that, though the imported goods are supplied directly from the port of import to the customer's place, it is deemed that imported goods are received at the registered place of business of the importer and then supplied to the customer's place. Such being the case, the applicant has opined that there is no need to shift the imported goods physically to the place where the registration is obtained and also no need to take registration in the state where the port of import is located. In support of this, the applicant has placed reliance on the Rulings of the Advance Ruling Authority, Maharashtra in the case of "M/s Aarel Import Export Private Limited." and "M/s Sonkamal Enterprises Private Limited." GIB/MH/AAREL/24.04.2019/AAR-240 GIB/MH/Sonkamal/27.09.2018/AAR-241 |
| 80 | GIB/GJ/Sterlite/17.03.2020/AAR-308 | Sterlite Technologies Ltd | Taxability | Facts & Issue of the Case: M/s Sterlite Technologies Limited, engaged in the Development and supply of software with respect to telecommunication qua wifi service management platform. OSS/BSS alongside packet core with flexibility of modular and pre integrated offerings etc. and trading in hardware. They procure requisite hardware from the vendor located within India or outside India) on payment of applicable duties/taxes. Such hardware is sold as per the requirement of the customer on payment of GST, except in case of export. Advance Ruling has been sought on the following issues: i. Whether GST is payable on goods procured from vendor located outside India in a context where the goods so purchased are not brought into India? ii. Whether GST is payable on goods sold to customer located outside India, where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises? Reasoning: i. Bill of Entry/import declarations are not being filed with respect to the goods so procured, GST would not be leviable. ii. The transaction is covered under the ambit of Inter-state supply and is neither exempted nor covered under export of services. Thus, the theory of elimination takes us to the conclusion that such supplies will be subject to levy of IGST. |
| 81 | GIB/AP/CMC Vellore/17.02.2020/AAR-358 | M/S CMC Vellore Association | Taxability | Facts & Issue Of The Case : The applicant M/s CMC Vellore Association is a non- profit organization governed by the Christian Medical College Vellore Association, registered under the Societies Registration Act XXI of 1860 and under Section 12AA of the Income Tax Act, 1961. CMC is a Society Registered with the Registrar of Societies Act XXI of 1860. It have a multi-specialty tertiary care hospital providing health care services and categorized the patients as out-patients and In-patients for the administrative convenience. CMC is rendering medical services with professionals like doctors, nursing staff, lab technicians etc. The applicant, seeking an advance ruling in respect of : 1. Tax liability on the medicines supplied to In-patients through pharmacy. 2. Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure. The applicant referred to an order of Authority of Advance Ruling, Kerala No Ker/16/2018 dt: 19.9.2018, which reads as under: i) The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care treatment and hence not separately taxable. ii) The supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable. In GST scenario health care services by a clinical establishment, an authorized medical practitioner or para medics have been exempted vide classification 9993. |
| 82 | GIB/KR/Fom Aluminium/12.03.2020/AAR-317 | Fom Aluminium Machines Pvt. Ltd | REVERSE CHARGE MECHANISM | Facts & Issue Of The Case : The applicant is a private limited Company, registered under the provisions of the Goods and Service Tax Act,2017. Applicant states that they are importers & traders of Aluminium Working machinery, they import machines from their parent company in Italy and market the same in domestic area. They only have one office in India , located at Peenya, Bangalore to cater across the country; they are engaged in Sales, service and Admn. The applicant has sought the advance ruling on the following issues: Is our Export of Services Attract IGST under RCM ? Is our services considered as Intermediary services ? Is IGST paid under RCM eligible to ITC.? Provision in GST returns to show the transactions We are not collecting IGST from our customer and is absorbed as cost-impact on the transaction value? As per this case the applicant acts as an agent , in terms of the aforesaid agreements, to the parent company from Italy and M/s Universal Pack s.r.l, Italy beyond doubt. The supply of the services of the applicant under these transaction squarely falls under the Intermediary services and thereby the supply is in a taxable territory and thus the said supply is taxable, under forward charge mechanism. |
| 83 | GIB/KN/Karnataka State /10.03.2020/AAR-237 | Karnataka State Electronics Development | Time of Supply | Issue & Fact of the Case: Whether the activity done by applicant is considered to be a supply of goods or supply of services under CGST/KGST Act,2017 and whether transaction can be classified as ‘Pure supply of goods or services, ‘composite supply’. What is the rate of tax applicable, whether the applicant is entitled to the benefit of exemption under entry 3 or 3A under notification no. 12/2017-Central Tax (Rate) ? What is the time of supply of service ,if the transaction is treated as supply of services? Whether KEONICS would be liable to tax only at the time when the possession and ownership in goods are vested to TMC at the end of tenure? The applicant is a state government entity ,engaged in providing street lighting services under ESCO contract to the Thane municipal corporation for 7 years. The applicant contented that their activity is a pure service other than work contract service(covered under entry 3. Of notification no. 12/2017-central Tax (rate)) and entitled to the exemption benefit . In terms of section 2(33) of the CGST act 2017, their contract is in the nature of ‘continuous supply of service’. The applicant in accordance with sec. 31 contends that tax invoice need to be issued before or at the time of removal of goods if the movement is involved. But section 13 states that time of supply would be earliest of date of issuance of invoice in terms of Section 31 and date of receipt of payment with respect to supply. The consideration of supply is computed at the end of the tenure as supply of goods takes place at the end of the contract when possession takes place. Hence, the time of supply of goods would be at the end of contract which is at the end of 7 years as the goods are handed over only at the end of contract. |
| 84 | GIB/AP/Master Minds/05.03.2020/AAR-367 | M/s. Master Minds | Exemption | Facts & Issue Of The Case : The applicant M/s. Master Minds s a proprietary firm and a leading educational institution providing coaching to students for Chartered Accountancy certificate Cost and Works Accountancy Certificate (‘ICWA’) and Intermediate Certificate. The coaching provided by the applicant enables the students to appear for the examinations conducted by the respective statutory bodies i.e., Intermediate (Higher Secondary Education), Chartered Accountancy Course (consisting of three levels i.e. CA Foundation Course (earlier referred as ‘CPT), CA-Intermediate (earlier referred as TPCC’) Course and CA-Final Course), and Cost Management Accountancy (Consisting of three levels i.e. CMA Foundation Course, CMA-Intermediate Course and CMA-Final Course) and to obtain the necessary qualifications. The applicant’s registration with Service tax department was migrated to GST under GST Act w.e.f. 01.07.2017. The applicant, seeking an advance ruling in respect of : (a) Whether the services of ‘supply of service of education’ as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective statutory authorities/ government are exempted under Notification N0. 12/2017-CT (Rate) dt. 28.06.2017 (entry no.66(a)), as amended? (b) Whether the charges collected for providing accommodation to the students undergoing the above courses are exempted from GST as provided under Notification N0. 12/2017-CT (Rate) dt. 28.06.2017 (entry no.14), as amended read with Circular N0. 32/06/2018-GST dt. 12.2.2018 since the amount charged from the students by the hostel run by the applicant is less than Rs.1000/- per day? (c) Whether the charges collected by the applicant for catering service by supplying food to the students undergoing the above courses are exempted from GST as provided under Notification N0. 12/2017-CT (Rate) dt. 28.06.2017 (entry no.66(a)), as amended? |
| 85 | GIB/TG/Penna Cement/02.03.2020/AAR-320 | Penna Cement Industries Limited | Place of Supply | Facts & Issue of the Ruling Applicant “Penna Cement Industries Limited” are manufacturers of cement having two cement plants in Telangana. They occasionally make inter-State sale of cement on ex-factory/works basis from their plants in Telangana. As per Sec. 10(1)(a) of IGST Act, 2017, place of supply shall be where movement of goods terminates; When they make ex-factory sales from their plant, delivery terminates at their factory gate itself and therefore, CGST and SGST should be charged on such type of supplies. However, Ex-Factory Inter State Sale by applicant from their plant wherein further movement is carried by recipient or transporter up to the billing address state– The delivery in such cases terminates in another that State and therefore they should charge IGST in respect of such supplies. With the above background, the applicant raised the following query: i) What tax should be charged on ex-factory inter-State supplies made by them? |
| 86 | GIB/TN/NAMAKKAL/27.02.2020/AAR-266 | Namakkal Agricultural Producers Co-operative marketing society Ltd. | Taxability | Facts & Issue Of The Case : The applicant is registered under the GST Act 2017 ,it is a society which acts as an agent or auctioneers arranging for merchandise auction for marketing of the agricultural produce of its member agriculturists to the best advantage. Applicant has sought advance ruling on the following issues – Classification of any goods or services or both Applicability of a notification issued under the provisions of this act. Determination of the liability to pay tax on any goods or services or both. Applicant has raised the following questions- Whether there is any purchase/sale involved in the process of auction of agriculture produce (cotton) conducted by the Namakkal Agricultural producers Co-operative marketing Society? Whether our society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? Whether service tax payable on receipt of commission, godown rent , interest in respect of service provided to the agricultural produce? Whether or not the merchants (Registered Person) who directly purchase cotton from the agriculturist through action conducted by the society is liable to pay tax on the Reverse Charge Mechanism ? |
| 87 | GIB/MH/Shalini/25.02.2020/AAR-425 | Shalini Manish Mittal | Place of Supply | Facts & Issue of the Ruling- Shalini Manish Mittal, the applicant, is rendering online or telephonic IT coaching services to corporates, individuals or any other entities who are outside India and since the service are provided to clients outside India and amount is realized in foreign exchange the said service will be considered as export of service and hence it is a zero rated service under GST. The applicant, seeking an advance ruling in respect of the following question. “Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same”? |
| 88 | GIB/AP/Halliburton/25.02.2020/AAR-357 | Halliburton offshore services | Export of Services | Facts & Issue Of The Case : Halliburton Offshore Services Inc. (herein after referred to as 'HOSI') is a global service provider, engaged in providing various oilfield services to Exploration and Production companies across the globe. Presently, the Applicant has contracted to provide drill bits for drilling to ONGC at 12 different locations. The applicant filed the present application seeking a ruling from this Authority on the following issues: Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, - Import into India of drill bits; and - Indigenous movement from the port of import to ONGC's location. If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates ('EC') are required to be issued i.e. one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and another for indigenous movement under Notification No. 3 /2077-Central Tax (Rate), dated 28 June 2017 respectively. If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required. |
| 89 | GIB/AP/Shilpa/24.02.2020/AAR-354 | Shilpa Medicare Limited | Input Tax Credit | Facts & Issue Of The Case : M/s Shilpa Medicare Limited under takes Research & Development work in Active Pharmaceutical Ingredient (API) & formulation molecules & manufacture of formulation products in small quantity for R & D purpose. The Application has been sought on the following issues: Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?" Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017? Can we file GST ITC-02 return and transfer unutilised ITC from vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit? As per the findings, the business of the applicant i.e., Shilpa Medicare Limited of Andhra Pradesh unit, as a whole along with the capital assets is being transferred as going concern, to Shilpa Medicare Limited of Karnataka Unit for a monetary consideration. The applicant had submitted no documentary evidence proving that the transaction, is a going concern except for his categorical declaration in the application as such taking Into consideration the facts as put forth by the applicant, the following series of observations are made to arrive at a conclusion finally. |
| 90 | GIB/AP/Ocean/24.02.2020/AAR-355 | Ocean Sparkle Limited | Rate | Facts & Issue Of The Case : The applicant is engaged in the business of providing comprehensive port operations and management services which inter alia includes provision of technical management of marine crafts, harbour towage services, mooring services, pilotage services etc. This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges? In view of the submission made by the applicant we find that the basic issue before us is whether the Tug Jupiter that the Applicant has let out under a charter for 730 days (with an option to extend the contract one year more) is classifiable under SAC 996602 as ‘Rental Services of water vessels including passenger vessels, freight vessels and the like with or without operator’ attracting GST @5% in terms of SI. No. io (ii) which covers ‘Time charter of vessels for transport of goods’ of Notification No. 1/2018-IT(Rate) dated 25.01.2018 read with Notification No. 8/2017-IT(Rate) dated 28.06.2017 or under SAC 997319 as ‘Leasing or rental services concerning other machinery and equipments with or without operators’ attracting GST @5% in terms of Si. No. 17(viia) of the Notification No. 1/2018-IT(Rate) dated 25.01.2018, as amended by Notification No. 28/2018-IT (Rate) dated 31.12.2018 which covers ‘Leasing or renting of goods’ or attracting GST @5% in terms of SI. No. 17(vii) of the Notification No. 1/2018-IT(Rate) dated 25.01.2018 (as amended), which covers ‘Time charter of vessels for transport of goods’ |
| 91 | GIB/AP/DKV/24.02.2020/AAR-356 | DKV Enterprises Private Limited | Input Tax Credit | Facts & Issue Of The Case : M/s. DKV Enterprises Private Limited, Visakhapatnam (herein after applicant) is an authorized non-exclusive consultant for Grace Products (Singapore) Pte. Limited for the sale of Fluid Cracking Catalysts and Additives. The applicant has sought advance ruling on the issue - Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not. The applicant submitted that in the capacity of consultant, they will promote the sale of and solicit orders for the products throughout the Territory in accordance with the marketing plans and objectives of Grace. The Consultant shall have no power to bind Grace and shall negotiate for orders of the products to be transmitted to Grace for acceptance, only at the prices and in accordance with the terms, conditions, policies and instructions specified by Grace, any of which may be changed at any time by Grace. In accordance with Section 2 (6) of IGST Act 2017, “export of services” means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person |
| 92 | GIB/RJ/CLAY CRAFT/20.02.2020/AAR-239 | Clay Craft India Pvt. Ltd | REVERSE CHARGE MECHANISM | Facts & Issue of the Ruling M/s Clay Craft India Pvt. Ltd. is a private limited company incorporated under the Companies Act, 1956 having Certificate of Incorporation, has sought advance ruling for whether GST is payable under Reverse Charge Mechanism (RCM) on the salary paid to Director of the company who is paid salary as per contract and also whether the situation would change from above if the Director also is a part time Director in other company. The applicant is engaged in the manufacture of bone China Crockery, Transfer Sheet Decalcomania, other Utensils Item and Moulds and Die. Applicant is registered with Goods and Service Tax department, availing Input credit on inputs as well as input services used in or in relation to manufacture of final product as per the provisions of GST Act, 2017. The applicant has stated that the Directors are working in the company at different level of management and each one of them is holding charge of procurement of raw material, production, quality checks, dispatch, accounting etc. In other words, they are also working as an employee of the company for which they are being compensated by the company by way of regular salary and other allowances as per the company policy and as per their employment contract. In fact these Directors are treated at par with any other employee of the company as far as their employment is concerned. The company is deducting TDS on their salary and PF laws are also applicable to their service. Therefore, in all practical purposes these directors are the employees of the company and are working as such besides being Director of the company. The applicant is of the view that the Directors who are working as whole time directors are de facto employees of the company and thus the payments made to them as salary plus benefits are not liable to GST and consequently the company is not liable to pay any GST on such payments by way of Reverse Charged Mechanism. Applicant submits the reference of Section 7 of the GST Act, 2017 and entry No. I of Schedule III to the CGST Act, 2017. |
| 93 | GIB/GA/VENKATESH/20.09.18/AAR-106 | Venkatesh Automobiles | Taxability | Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not. |
| 94 | GIB/KN/MV Infra Services/17.02.2020/AAR-304 | MV Infra Services Private Limited | Rate | Facts & Issue Of The Case : The applicant is engaged in provision of composite work contract services of erection, foundation, electrical works & painting of Communication Towers and their maintenance. The applicant has sought the advance ruling on the following issues: What is the rate applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. No. 69 and Sl. No. 72 of the notification 12/2017-Central Tax (Rate) New Delhi, dated 28th June,2017. In this case, the main contractor , if they get work, would be providing service, of training for Recognition of Prior Learning (RPL) to construction workers , to the Government of Maharashtra, for which total expenditure is to be borne by the government of Maharashtra. The main contractor would be eligible for exemption under entry No. 72 of the said Notification. |
| 95 | GIB/KN/Macro Media/17.02.2020/AAR-303 | Macro Media Digital Imaging Pvt. Ltd | Classification | Facts & Issue Of The Case : The applicant is engaged in the business of printing of trade advertising material (Billboards, Building Wraps, Fleet Graphics, Window Graphics, Trade show graphics Etc.) which require raw material such as poly vinyl, flex ,paper, cloth printing inks etc., are produced by themselves. Advance Ruling has been sought on the following issues: Whether the transaction of printing of content provided by the customer, on (PVC) banners and supply of such printed trade advertisement material is a supply of goods. What is the classification of such trade advertisement material if the transaction is supply of goods? What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of services ? |
| 96 | GIB/AP/DEC Infrastructure/17.02.2020/AAR-377 | DEC Infrastructure and Projects (I) Pvt. Ltd. | Rate | Facts & Issue Of The Case : The applicant M/s DEC Infrastructure and Projects (I) Pvt., Ltd. states that the APIIC had paid them 18% of Goods and Service Tax for the bill numbers 11 & 12 from 06.09.2017 to 16.10.2017 i.e., after implementation of Goods and Service Tax regime by thinking that above construction activity falls under commercial in nature. The applicant, seeking an advance ruling in respect of : 1) Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax? 2) If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency? 3) If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%) The activities of M/s APIIC are business activities and not otherwise. Moreover, the applicant did not provide any information or documentary proof evidencing that the construction/ building is for use other than for commerce, industry, or any other business or profession to be eligible for concessional rate of 12% (6% CGST + 6% SGST) available under Notification N0. 24/2017 – CT (Rate) dated 21.09.2017. |
| 97 | GIB/KL/Sutherland/03.02.2020/AAR-427 | Sutherland Mortgage Services INC Vs Principal Commissioner | Place of Supply | Facts & Issue of the Ruling- Sutherland Mortgage Services Inc. India Branch has provided the services to the customers located outside India and not to Head Office and therefore services would qualify as export of services, which is considered as zero-rated supply in terms of Section 16 of the IGST Act. Hence the applicant requested advance ruling on the following: Whether supply of services by India Branch of M/s.Sutherland Mortgage Services Inc. USA to the customers located outside India shall be liable to GST in the light of the inter company agreement with M/s. Sutherland Mortgage Services Inc. USA. The authorized representative of the company was heard. It is pointed out that the contract is entered by Sutherland Mortgage Services Inc. USA with the customers located outside India and the. Indian Branch provides services directly to customers located in USA from India. |
| 98 | GIB/TN/The Indian Hume/31.01.2020/AAR-305 | The Indian Hume Pipe Company Limited | Exemption | Facts & Issue Of The Case : The applicant undertakes contracts for construction of Head works, Sumps, Pump Rooms, laying, jointing of pipe line and commissioning and maintenance of entire work for water supply projects/ sewage project. The Applicant has stated that they have been awarded contracts for water supply schemes by the Tamil Nadu Water Supply and Drainage Board. The applicant has sought advance ruling on the following issues: Whether Notification No.12/20I7- CT(R) as amended by Notification No.02/2018- CT(R)dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST? Whether Notification No.12/2017-CT/R as amended by Notification No. 02/2018-CT(R) dated 25.0I.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST? The contractor is obligated to borne the cost of water, gas, consumables, chemicals and other services during the period of Maintenance as seen from the ' VIII. Special Conditions of Contract'. The details of the quantum of materials and Labour involved in the said contract are not furnished separately before this authority. |
| 99 | GIB/TN/Shapoorji Pallonji/31.O1.2O2O/AAR-248 | Shapoorji Pallonji and Company Private Limited. | Work Contract | Facts & Issue of the Ruling The applicant “Shapoorji Pallonji and Company Private Limited.” is engaged in the construction business dealing with various clients under composite Works Contracts involving supply of both materials (goods) and service. They had entered into an agreement, dated November 21, 2016 with the Christian Medical College, Tamil Nadu, India (CMC) for construction of Service and Teaching Facility at CMC. As per the Agreement CMC was required to pay 'Mobilization Advance' to the applicant, which would be equivalent to 5 percent of the contract price in two tranches of 2.5 percent each totally amounting to Rs.75,83,72,000/- and the same is to be recovered on a time basis in fifteen equal instalments on monthly basis against the Running Bill (RA Bill). The Applicant have also stated that both tranches of 'Mobilization Advance' were paid to them by CMC during the Pre-GST regime and on receipt of 'Mobilization Advance' they had paid Service tax payable under Sec.66B read with Sec.67 of the Finance Act, 1994. However, no Value Added Tax was paid on Mobilization Advance as VAT would be payable subsequently only at the time of charging Running Bill (RA Bill). The Applicant has sought Advance Ruling to know, (1) Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2077 /CGST Act, 2017 is correctly applicable for the remaining installments of "Mobilization Advance', which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST. (2) Whether, the applicant would be liable to pay GST, under the provisions of the TNGST Act, 2O17/CGST Act, 2OI7 and allied laws, on the installments of the 'Mobilization Advance', which has transitioned into the GST regime and adjusted deducted by the applicant post the implementation of GST. (3) Whether, the applicant would be eligible to avail Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-I Return filed in terms of the section I42(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017 /CGST Act, 2OI7. |
| 100 | GIB/TN/Automotive/31.01.2020/AAR-307 | Automotive Components Technology India Private Limited | Input Tax Credit | Facts & Issue Of The Case : The applicant has stated that they are engaged in the supply of automotive components such as door locks and strikers (in short 'parts') for various sectors of the automotive industry. They supply such parts to a wide range of customers which inter - alia include moulds and tools (in short 'moulds'). The Applicant has sought Advance Ruling on the following questions: Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer? If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase? The moulds/tools remains with the manufacturer for manufacturing the parts, i.e., the moulds are supplied free of cost to the parts manufacturer and it is stated that the cost of the moulds are not amortised in the parts cost. |
| 101 | GIB/MH/Lal Palmas/22.01.2020/AAR-347 | Las Palmas Co-Operative Housing Society | Input Tax Credit | Facts & Issue Of The Case : The applicant is registered under the Maharashtra Co-operative housing society act, provides various services to its Residents for which members are charged maintenance charges under various heads like- Service charges, electricity charges, lift charges, Insurance Etc. The applicant has sought the advance ruling on the following issues : Whether the applicant shall be entitled to claim Input Tax Credit of GST paid on replacement of existing lift /elevator at its own premises to the vendor registered under goods and service tax Act for manufacture, supply, installation and commissioning od lift/elevator ? Whether the input tax credit ,if available; is not covered under blocked credits under the Goods and Service Tax act ? From the section 17(5), ITC is available for “plant and machinery”. In other words it is considered as integral part of the building. |
| 102 | GIB/WB/Ishan Resins/17.01.2020/AAR-309 | Ishan Resins & Paints Limited | Input Tax Credit | Facts & Issue Of The Case : The Applicant intends to lease trucks or tankers without operator to goods transport agencies (hereinafter called 'GTA") or any other persons. The applicant seeks the advance ruling on the following questions- whether supply of services by way of leasing of goods transport vehicles without operators to GTA would be exempt under serial no. 22 (b) of Notification no 1212017 CT(Rate) dated 28/06/2017 (corresponding State Notification No. 1136 - FT dated 28/06/2017), as amended from time to time (hereinafter collectively called 'Exemption Notification'). If not exempted what will be the appropriate classification and rate of tax in GST Act, 2017. Further, the applicant seeks clarification on whether the credit of input tax paid on purchasing of motor vehicles is admissible or not. The Applicant intends to lease out vehicles like trucks, tankers etc. that are designed to transport goods. The control and possession of the vehicle will be transferred to the lessee, who will engage operator and bear the cost of repair, insurance etc. lt is, therefore, not classifiable under SAC 9966, which is restricted to rental services of transport vehicles with operator. |
| 103 | GIB/HR/KSC BUILDCON/17.01.2020/AAR-443 | M/S KSC BUILDCON PRIVATE LIMITED | WORKS CONTRACT | FACTS OF THE CASE: In this case the applicant M/s. KSC Buildcon Private Limited (“the Applicant”) is engaged in the business of providing composite supply of work contract including sale of goods and also indulged in the mining of various stones and minerals, etc., in the state of Haryana. The Applicant also transfers the property in goods so produced during the process of works contract to various government entities engaged in the business of mining and private firms in trading of the said goods. A works contract was allotted to the Applicant by Haryana State Industrial & Infrastructure Development Corporation Limited (“HSIIDC”) involving predominantly earth work viz drilling, excavation, removal, and dumping of waste material along with supply of skilled & unskilled manpower, special purpose vehicles & equipment, supply of stones, construction including haul roads/ramp/benches on the mining site and transportation of the excavated goods. Such type of work is related to mining development and generally is done on earth surface to excavate stones as per requirement of contract. The Applicant stated that he was providing composite supply of works contract as defined in Section 2(119) of the CGST Act, involving predominantly earth work (more than 75% of the value of works in contract) to HSIIDC which is a Government entity. Further stated that, the consideration provided by HSIIDC would be subject to tax deduction at source (“TDS”) under Section 194C (i.e. TDS on payment to contractor) of Income Tax Act, 1961 (“IT Act”) ISSUE OF THE CASE: Whether the services provided by the Applicant will be taxable @5% GST under the benefit of Serial No. 3(vii) of the Services Rate Notification as amended by NN 31/2017- CTR. |
| 104 | GIB/AP/Sri Satya/17.01.2020/AAR-364 | Sri Satya Sai Water Supply Project Board | Exemption | Facts & Issue Of The Case : The Applicant was incorporated with the objective of undertaking drinking Water supply projects in Anantapur District, Andhra Pradesh. The Applicant has sought advance ruling on the following questions- Whether the applicant qualifies as a 'Governmental Authority' under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017. Whether the Applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes. the applicant falls short of the qualifying mark of 90% in terms of equity or control. Hence the applicant does not fit in the category of "Governmental authority". Thus availment of exemption for the services received by the applicant by virtue of Sl .No. 3 of Notification No 12/2017 - Central Tax (Rate), dt: 28.06.2017 does not arise in this context. |
| 105 | GIB/MH/Rishab/15.01.2020/AAR-389 | M/S. Rishab Industries | Classification and Rate | Facts & Issue Of The Case : The applicant M/s. RISHAB INDUSTRIES filed an application under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 . It engaged in manufacture of Transformers, Magnetic Components & Panels for various Industries has developed Transformers for railways as per the design specifications provided by them and approved by the Research Design and Standards Organisation (RDSO). The applicant, seeking an advance ruling in respect of : “Whether transformers supplied to Indian Railways can be classified as ‘Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607’ and thereby subjected to GST@ 5% or the transformers shall be categorized under HSN 8504 and subjected to GST@ 18%?” According to applicant, Transformers fall under the HSN 8504 – ‘Electrical Transformers, Static Convertors (E.g.: Rectifiers) and Inductors’ which is taxed @ 18%. There is another HSN 8607 – Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof which is taxed @ 5%. Transformers used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for transformer and therefore, the Entry no.241 of Schedule I of Notification No. 1/2017 C.T. (Rate) dt. 28.06.2017 does not applies to subject Transformers. |
| 106 | GIB/MH/Kutting/15.01.2020/AAR-388 | M/s. Kutting Fusion Hospitality LLP | Rate | Facts & Issue Of The Case : The applicant M/s. Kutting Fusion Hospitality LLP filed an application under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”. The applicant, seeking an advance ruling in respect of : What would be the rate of tax applicable to the applicant providing restaurant services as per facts of the case mentioned? The applicant have submitted that it is a well-established principle that food or beverages provided for consumption in a restaurant premises are a “supply”. They have also submitted that as per Clause 6, Sub-clause (b) of Schedule 11 the supply of food or drink (other than alcoholic liquor for human consumption), which is supplied whether as a service or otherwise, for cash or other consideration, is a supply of services under GST Laws. the applicant’s restaurant is primarily meant for the clientele of the hotel under the brand name “JW Marriott” being operated on the same plot. The applicant has stated that the owner of the mall ‘THE ORB’ is looking to primarily service the customers of JW Marriot Hotel who have booked rooms for lodging and boarding in the rooms which have a tariff of Rs. 7,500/- or more per unit/room per day. As per Sr. No. 7(iii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017. as amended, supply of food or drinks in a restaurant for consumption within the restaurant premises or away from the restaurant premises, where the restaurant is located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes with a tariff of seven thousand five hundred rupees and above per unit/room per day or equivalent for any unit/room in the premises, the applicable rale of GST will be 18%. |
| 107 | GIB/UK/Rajeev Bansal/09.01.2020/AAR-267 | Rajeev Bansal and Sudershan Mittal | Exemption | Facts & Issue Of The Case : Rajeev Bansal and Sudershan Mittal had seek advance ruling on whether “business Transfer Agreement” is a going concern which consists of transferring under-construction projects is covered under serial No. 12 of the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and thus exempted from the applicability of GST. Applicant is a partnership firm engaged in the business of constructing Residential/ Commercial Complexes. Transfer of going concern can be described as transfer of a running business which is capable of being carried on by the purchaser as an independent business . The buyer has purchased the under construction building/business to carry the same kind of business as the purchaser themselves engaged in constructing complexes and selling thereof and there is no series of immediately consecutive transfer of the said business. There are sone of the guidelines to treat transfer of business as a going concern are as under: The assets must be sold as a part of ‘business’ as a ‘going concern’. The purchaser intends to use the assets to carry on the same kind of business as the seller. There must not be series of immediately consecutive transfers. |
| 108 | GIB/UK/Shri Kuldeep/06.01.2020/AAR-311 | Shri Kuldeep Singh Butola | Rate | Facts & Issue Of The Case : The applicant is registered in Uttarakhand under GST Act,2017 and has sought the advance ruling on the issue – What is the Rate of GST for 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 ? The service in question falls under residual entry of Notification No. 27/2018- Central tax (Rate), serial No. 17 which implies that service in the question provided 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 and w.e.f 01.01.2019 the said service shall attract GST @ 18%. |
| 109 | GIB/UK/Shri Ajay/06.01.2020/AAR-310 | Shri Ajay Kumar Dabral | Classification and Rate | Facts & Issue Of The Case : The application has been sought on the following issues: What is the classification of service provided by Garhwal Mandal Vikas Nigam (herein after referred to as GMVN) to Shri Ajay Kumar Dabral in terms of notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. Whether the said services 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. What is the Rate of GST for 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 ? |
| 110 | GIB/MP/Vidit/06.01.2020/AAR-350 | Vidit Builders | Classification | Facts & Issue Of The Case : The applicant is partnership firm and engaged in the business of real estate developer and is developing a colony by executing a joint development agreement on 14.03.2019 with the land owner M/s Star Construction .The applicant has sought advance ruling on the following issues : Whether it is covered in para 5 of Schedule III (Sale of land) or classified under works contract. If it is covered under works contract, how the valuation would be done. Residual rules i.e, Rule 30/31 provided under GST Valuation Rules can be considered or not. The applicant has entered into joint development agreement with the land owners in terms of the agreement the applicant undertakes the development of plots which also concludes construction of concrete roads and compound walls, development of garden, construction of drain and water supply system and erection of electric poles and transformer etc. The revenue accruing from the sale of the plots is shared as per the agreement. After developing the land and formation of developed plots, the amenities like roads, etc. are handed over to the Authorities as per the Statutory requirement. The applicant receives consideration equal to 40% o the value at which each of the plots is sold. This amount constitutes the consideration for the services provided by the applicant. |
| 111 | GIB/MH/Joyville/26.12.2019/AAR-394 | Joyville Shapoorji Housing Private Limited | Rate | Facts & Issue Of The Case : The applicant M/s. Joyville Shapoorji Housing Private Limited (Applicant), a real estate developer in India is presently involved in a residential development project. The applicant, seeking an advance ruling in respect of : 1. Whether the dwelling units at Joyville, Virar qualify as low cost houses? Consequentially whether the said dwelling units are eligible for the concessional rate of 12% under Entry (v) (da) of Notification No. 11/2017 Central Tax (Rate) dated 28.6.2017 as amended by Notification No. 1/2018-Central Tax (Rate) dated 25.01.2018 with effect from 25.01.2018? 2. Whether the benefit of concessional rate would be available to common amenities such as club house, swimming pool, etc., except corpus fund subscription and share application money, as mentioned on Annexure D of the agreement for sale? 3. Whether the project of the Applicant at Joyville, Virar qualifies as an ‘ongoing project under Notification No. 3/2019-Central Tax (Rate) dated 29.03.2019 so as to be eligible for the concessional rate of benefit under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017? 4. What would be the rate of Goods and Services Tax on the units at Joyville, Virar which do not qualify the criteria of ‘low cost houses’? Whether 12% or 18% tax is to be levied on those units? |
| 112 | GIB/WB/INFOBASE SERVICES/24.12.2019/AAR-296 | lnfobase Services Private Limited | Classification | Facts & Issue Of The Case : The Tollygunge Club Ltd, has engaged the Applicant for supplying the service of printing the 'Directory of Members 2020'. The Applicant also enters into an agreement with the Club for marketing of advertisement space for the Directory. The Applicant will have to finance the project cost of printing the Directory from the proceeds from sale of space for advertisements. The Applicant seeks a ruling on whether its procurement of advertisements for the Directory is classifiable as selling of space for advertisement in print media and whether Sl. 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. As per the findings it has been examined that applicant is making a bundled supply to the Club of printing service and intermediary service for selling space for advertisement on behalf of the Club and charging a single price for the bundle as the project cost for printing. The two services are not naturally bundled or supplied in conjunction with each other in the ordinary course of business. It is, therefore, not a composite supply. In accordance with the section 2 (74) of the GST Act Supply by a taxable person of a bundle of services at a single price, if it does not constitute a composite supply, is a mixed supply. |
| 113 | GIB/WB/AMBO AGRITEC/24.12.2019/AAR-281 | Ambo Agritec Private Limited | Classification | Issues and Fact Of the Case : Whether the goods classified under HSN 1103 20 00 under the First Schedule of the Customs Tariff Act, 1975 or otherwise? The Applicant is stated to be a manufacturer of Vanaspati, refined oil and biscuits. This apart, the Applicant also manufactures a non-edible intermediary product for confectionery industry, which is prepared from dough of wheat flour, sugar, food grade sodium bicarbonate and water, cut into tiny Kaju shaped pellet. The Applicant submits that the above non-edible intermediary product is prepared by mixing wheat flour, sugar and water in a dough mixing machine for several minutes. The dough is thrown into the hopper of a cutting machine, which flattens and cuts it into tiny Kaju shaped pellets. Baked food preparations of flour are classifiable under HSN 1905, which includes bread, pastries, cakes, biscuits and other bakers' wares. Explanatory Notes to HSN, Third Edition, published by the World Customs Organization (hereinafter EN) clarifies that the heading 1905 includes all bakers ‘wares, except when it contains 200 or more by weight sausage, meat, fish etc The Applicant's product is a mixture and dough of wheat flour, sugar and water, cut into specific shape, dried and hardened by heating. Dry heating for hardening dough is a cooking process known as baking. The Applicant's product is, therefore, a baked item, which needs further processing to become edible. The final edible product, therefore, already involves baking as the method of cooking at an intermediate stage. The end product is, therefore, biscuit or other bakers' ware classifiable under HSN 1905. |
| 114 | GIB/RJ/Sevk Ram Sahu/18.12.2019/AAR-275 | Sevk Ram Sahu | Classification | Facts & Issue Of The Case : The applicant has sought the advance ruling on the Following Issues: Whether the Entry No. 10 of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant. If the Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 is not applicable , then what will be classification and HSN for services provided by the applicant ? After going through the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, the pure labour contract services has been exempted vide Entry No. 10 of this Notification. The services of pure labour contract supplied by the way of construction, erection , commissioning etc. of a civil structure works under PMAY is exempted from GST vide Entry No. 10 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The entry does not says about contractor or Sub-contractor but supply of pure services by way of construction under certain projects. |
| 115 | GIB/UK/V K Enterprises/11.12.2019/AAR-332 | M/s. V K Enterprises | Classification and Rate | Facts & Issue Of The Case : The applicant M/s. V K Enterprises is registered with GSTIN 05AAFFV8736P1ZE has filed an application under sub section (1) of section 97 of the CGST/SGST Act,2017. The applicant, seeking an advance ruling in respect of the following 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 the Rubber pad in the semi-finished condition supplied by the applicant? The applicant is engaged in the manufacture of “Rubber pad’, and supplied” to the Railway at GST rate of 5%. Now the applicant supply the said goods to the person other than Railways, therefore the applicant seeking advance ruling on the issue of classification and applicable GST rate. In accordance with circular no. 30/4/2018-GST dt. 25.01.2018, government has clarified that only goods of chapter 86 of GST Tariff Act, 2017 will attract GST @ 5% if supplied to the Railways and goods falling in any other chapter of GST Tariff Act, 2017 will attract GST rate applicable to such goods whether the same supplied to railways or otherwise. |
| 116 | GIB/AP/Shri Venkata/10.12.2019/AAR-385 | M/S. SRI VENKATA VIJAYA DURGA TRADERS | Taxability | Facts & Issue Of The Case : The applicant M/s. Sri Venkata Vijaya Durga Traders are wholesale dealers dealing in Tamarind, Tamarind seed, oil seeds, pulses and cereals. The applicant, seeking an advance ruling in respect of : Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not. |
| 117 | GIB/AP/Macro media/10.12.2019/AAR-368 | MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED | Classification of Supply | Facts & Issue Of The Case : The applicant M/s Macro Media Digital Imaging Private Limited is engaged in the business of printing of trade advertising material, for which required raw materials such as poly vinyl, flex, paper, cloth printing inks etc. are being procured by themselves. The activity of printing is based on specification provided by the clients in terms of design, size, material specification etc. The applicant states that their activity of printing on such poly vinyl material with trade monograms of the customers constitutes ‘manufacture’ in terms of Central Goods and Service Tax Act 2017 and such manufactured products are supplied by the applicant to the customers. The applicant, seeking an advance ruling in respect of : 1. Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of goods. 2. What is the classification of such trade advertisement material if the transaction is a supply of goods? |
| 118 | GIB/WB/SWITZ FOODS/09-12-2019/AAR-299 | Switz Foods Pvt Ltd | Classification | Facts & Issue Of The Case : The Applicant is stated to be a manufacturer of confectionery products like cakes, rusks etc. Some of its products contain portions of cooked chicken, fish or egg. Application has been sought on whether the products listed in para 2 of Annexure B (the Table of para 1.5 below) are classifiable under HSN 1601. An advance ruling is admissible on the classification of any goods under section 97(2)(a) of the GST Act. Baked food preparations of flour are classifiable under HSN 1905, which includes bread, pastries, cakes, biscuits and other bakers' wares. Any food preparation that involves baking as the method of cooking should, therefore, be included under HSN 1905. Food preparations, containing more than 20% by weight of sausage, meat, meat offal, fish etc. are included in Chapter 16 (Chapter Note 2 to Chapter 16). The baked products (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. |
| 119 | GIB/RJ/GEETSTAR/26-11-2019/AAR-295 | Geetastar Resorts Pvt LTd | Input Tax Credit | Facts & Issue Of The Case : The applicant is a private Limited Company engaged in hotel industry and is registered with the GST Department in Rajasthan. The application has been sought on the following issue: Whether input tax credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accommodation and related services ? The applicant will have to pay GST on procurement of goods like cement, steel, plywood ,steel and services like architects, engineers, designer, labour contractors from suppliers registered under GST. Hotel will providing services including hotel accommodation ,restaurant services, renting of hotel spaces including conference halls/outdoor area for events etc. which are all taxable supplies under GST and hence the applicant will have to pay GST at applicable rates on these outward supply of services. With reference to the Section 17(5)(d) of GST Act,2017 , input tax credit of input and input services used in construction of hotel for which output supply is taxable will not be available. |
| 120 | GIB/RJ/CROWN/26.11.2019/AAR-236 | Crown Tours and Travels | Classification | Issue & Fact of the Case: Whether the ‘Ancillary Services’ provided to various tour operators falls under Chapter heading 9985 as (i)Supply of Tour Operator Service or, as (iii) Support Services? What is the applicable tax rate for ancillary services provided to various tour operators? The applicant is engaged in business of providing Tour Operator as well as ‘Support Services. Applicant provide various activities like Elephant/ Camel ride, Boat ride, Guide services, local sightseeing, dinner/lunch at local restaurant etc. For each such service no separate invoice is issued to the tourist and one consolidated bill is raised by the Applicant to the tour operator. supply of Tour Operator Services is classified under Heading 9985 as Support Services vide N/N 11/2017-CT(Rate) dated 28.06.2017. As per the said Rate Notification, the rate of tax for supply of tour operator services has been specified at the rate of 2.5% under Heading 9985(i). The rate specified for other support services under Heading 9985(iii) is 9%. Similar rates have been prescribed under Rajasthan Goods and Services Tax Act, 2017. As per N/N 11/2017-CT(Rate) dated 28.06.2017 the, the rate of 5% under Heading 9985(i) can be availed in following cases: - i. ITC in respect of goods and services used in supplying the service has not been taken except in case where ITC is in respect of input services in same line of business i.e. Tour operator service procured from another tour operator, ii. The bill issued by the supply for this services indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for tour including the charges for accommodation and transportation required for such tour. As per N/N 11/2017-CT(Rate)Tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. Tour is understood as tourists, usually taken in groups by the tour operator by any mode of transport from one place to another and, en route or at the terminal place, local sight-seeing trips (including visits to zoo, museum, monuments and other historic spots etc.), visits to temples or other places of worship, boat cruising in lakes, trips to hill resorts, etc. Thus, tours are organized or facilitated for the tourists by the tour operator. In the present case applicant charged gross amount for the entire tour however applicant does not charge anything for accommodation and transportation services. Thus the applicant does not satisfy the conditions for ‘tour operator’ and services provided by the applicant cannot be treated as “Tour Operator Services” in terms of N/N 11/2017-CT(Rate) dated 28.06.2017. |
| 121 | GIB/TN/SREE VARALAKSHMI/25-11-2019/AAR-298 | Sree Varalakshmi Mahaal LLP | Input Tax Credit | Facts & Issue of The Case: The applicant is engaged in leasing out the building (Marriage Hall) with all amenities for short term period. The applicant has sought Advance Ruling on the following question: Whether the Input Tax Credit against purchases of materials construction of building materials can be claimed and utilize to nullify the cascading effect of taxation? As per the applicant they have spent several crores of amount as investment in construction of Marriage hall and other all auxiliary amenity buildings. Material like steel, cement, sand, aluminum etc , which are purchased / received for such construction are taxable under the CGST, SGST & IGST Acts and as such the applicant has paid about Rs. 2 crores approximately towards payment of CGST, SGST & IGST levies. It is stated by the applicant, that they are prevented from taking the credit of input tax paid as per section 17(5) (d) of the CGST Act 2017. Section 17(5) (d) provides that no ITC is available in respect of any goods or services received by a taxable person for construction of an immovable property on his own account even if such inputs and input services are used in the course and furtherance of business. The input tax paid on the goods/services received for construction of an immovable property 'on one's own account is unavailable. The restriction is provided in the Act which is passed by the Legislature. The power to restrict flow of credit exists under Section 16(1) of the GST Act, which shows a Legislative intent that Input Tax credit may not always be allowed partially or fully. |
| 122 | GIB/TN/R B SHAH/25.11.2019/AAR-192 | R B SHAH ENTERPRISES INDIA | Rate | Issues Involved: The applicant has sought Advance Ruling that what is the applicable rate of GST for the service provided for a whole sum price? Fact of the Case: The applicant supplies consultancy services to the clients relating to the Customs/DGFT/other statutory requirements for the import of goods by advising, updating on the incentives available, facilitating for the same, documents preparation related to duty payments, tracking of the goods, etc. they provide along with Contract of duty credit scrips facilitation & its accountability, documents preparation related to duty payments like Bill of Entry etc The court found that the stated services are supplied along with supplying of the duty credit scrip as seen in the invoice and service order. The applicant is billing the client for a single lumpsum payment. Duty credit scrip are GST exempted. It is seen that the duty credit scrip is purchased by the applicant by means of transfer, which means that the scrip belongs to the applicant and he can import goods against the scrip if he chooses so. The applicant further retransfers the scrip to his client. Both these activities are to be done through the systems put in place by DGFT. These activities are independent of the activities of data management or consultancy services that the applicant offers. |
| 123 | GIB/AP/KPC Projects/25.11.2019/AAR-365 | KPC Projects Limited | Rate | Facts & Issue Of The Case : M/s KPC Project Limited, 31-15-19, Katuri Vari Street, Machavaram Down, vijayawada (hereinafter referred to as Applicant), a company incorporated under the companies Act, 1gs6 with main object of providing works contract services, executes and conducts general contracting business, submits tenders and undertakes all sort of contracts for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract as per Sec 2(119) of GST Act. The application has been sought on the following Issues – Applicabilitv of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC clarification is requested for the applicable Rate of GST under works contract service. If GST should be payable @12%, whether a claim for refund be submitted in RFD-01. |
| 124 | GIB/KA/Mcafee/19.09.2019/AAR-429 | McAfee Software (India) Pvt. Ltd. | Place of Supply | Facts & Issue Of The Case : The Applicant M/s McAfee Software (India) Private Limited incorporated in India and is registered under the Goods and Services Act, 2017 having GSTIN number 29AABCN3175H1ZC. The applicant has sought an advance ruling in respect of the following questions: 1. Whether the marketing service provided by the application is taxable under the GST provisions and if yes, what is the SAC and the applicable rate of tax? 2. Whether the services provided by the applicant to McAfee Singapore qualifies as export of services under the provisions of the IGST Act considering the fact that: a. The applicant is located in India b. The overseas entity is located in Singapore c. The place of supply is outside India d. The consideration for providing the services is received by the applicant in foreign currency; and e. The applicant and overseas entity are two separate legal entities established under the laws of India and Singapore respectively. 3. That the services are not “intermediary” services. |
| 125 | GIB/WB/Shewratan/11.11.2019/AAR-219 | Shewratan company Pvt. Ltd. | Taxability | Facts & Issue of The Case : The applicant is a supplier of foreign going vessels stores like paint, ropes and electric equipment Etc. The applicant seeks the advance ruling on willing to know whether it is liable to pay tax on such supplies he was making? He also wants to know whether such supplies are zero rated supplies or not? According to the applicant the supply he was making is an export and a zero rated supply in accordance with section 16 of the IGST Act. These are the warehouse goods which needs documentation like exports (Bill Of Duty) because they are crossing the limits of the customs, though they aren’t cleared for home consumption and neither be exported. In terms of section 11(b) the place of supply is the location outside India. It is not considered as a zero rated supply as the supply of stores can’t be marked as export unless it is meant/marked for a location outside India. The goods which the applicant was supplying are getting consumed after they crossed territorial waters of India. |
| 126 | GIB/WB/SADGURU SEVA/11.11.2019/AAR-193 | SADAGURU SEVA PARIDHAN PVT LTD | Classification | Issue Involved: The Applicant, stated to be a manufacturer of fusible interlining cloth seeks a ruling on whether it 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? Fact of the Case: The Applicant submits that fusible interlining cloth is partially coated with plastic, which is used for shirt collars, cuffs, pant belts etc. This partial coating of plastic leads to dotted patterns/designs on the fabric. A specimen of the fabric is tested by the National Test House, Govt of India. The test certificates confirm that one side of the sample is coated with polyethylene, and the other non-coated side resembles cotton. The coating is not continuous. lt makes a dotted pattern, but light does not pass through almost 95% of the sample. The Applicant has submitted a sample of the cloth for an appreciation of the physical appearance of the product. |
| 127 | GIB/AP/GVS Projects/31.10.2019/AAR-380 | M/s GVS Projects Private Limited | Rate | Facts & Issue Of The Case : The applicant M/s GVS Projects Private Limited is engaged in electrification work. 1) The applicant entered in to contract with APEPDCL relating to “Supply and erection of 11No.s 33/11KV Indoor Sub stations and their connected lines at a cost of ₹ 36,75,05,848/- (including tax). 2) He entered in to contract with APEPDCL relating to Supply and Erection of 33KV Inter linking lines in at cost ₹ 42,57,43,955/-(including tax). 3) He entered in to contract with APSPDCL, relating to “System improvement project works for erection of 2 nos 33/11kv GIS indoor sub stations and 1 no. at 33/11kv GIS Indoor Sub-station at cost of ₹ 26,94,00,440/- (including tax). The applicant, seeking an advance ruling in respect of : 1. Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not? 2. What is the applicable rate of GST on work agreement entered into with the APSPDCL & APEPDCL as mentioned in the Annexures. The APSPDCL and AEPDCL are Government Companies i.e. wholly owned by the Government of Andhra Pradesh. When a copy of Audited Annual Accounts of M/s APSPDCL and APEPDCL are examined, it is evident from the schedule of Equity Share Capital of the Annual Statement that 100% share capital is held by the Government of Andhra Pradesh in the name of Honourable Governor of Andhra Pradesh. |
| 128 | GIB/RJ/CHANDMAL/24.10.2019/AAR-205 | Chandmal Narayandas Consortium | Taxability | Issue & Fact of the Case: what is applicable rate of GST on entry fees collected for allowing entry into municipal park Subhash udhyan? what is applicable rate of GST on ticket charges for toy train facility provided in municipal park Subhash udhyan? What is applicable rate of GST on ticket charges for pedal boat facility provided in municipal park Subhash udhyan? The applicant has got contract of integrated operation, maintenance and management of recreation facilities and amenities within the boundary of Subhash udhyan, Ajmer from municipal corporation. Applicant has opinion that entry in municipal park is exempted from GST if charges are less than 250/- per person. Similar exemption in his opinion is also available for ticket charges for toy train facility and ticket charges for pedal boat facility provided in municipal park Subhash. Entry no 34 Heading 9996(recreational cultural and sporting services) under N/N 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) , rate of GST on entry fee , ticket charges for toy train facility and for pedal boat facility provided in Subhash Udhyan (Municipal Park)is 18%. |
| 129 | GIB/AP/Deccan tobacco/24.10.2019/AAR-376 | M/S. DECCAN TOBACCO COMPANY | Rate & Taxability | Facts & Issue Of The Case : The applicant M/s. Deccan Tobacco company is registered under GST Nide GSTIN: 37AAHFD1174H1ZI and also registered with the Tobacco Board as a packer and exporter of Tobacco. It deals in purchase and sale of tobacco of all varieties and forms. He also undertakes the operations of threshing and re-drying of tobacco leaves to make the agricultural produce marketable, mostly in overseas market. After the introduction of GST, Tobacco is brought under the taxability from the stage of tobacco leaves. The applicable rates of unmanufactured tobacco are covered under two heads under the tariff which are as under vide Notification No.1/2017-Central Tax (Rate) dt.28.06.2017, both having the same HSN Code of 2401, as shown below: SI.No Schedule HSN Product Description Rate of GST 1 Schedule - Sl. No. 109 2401 Tobacco Leaves CGST 2.5%+SGST 2.5% i.e. total GST = 5% 2 Schedule - IV; Sl. No. 13 2401 Unmanufactured Tobacco; tobacco refuse (other than tobacco leaves) CGST 14 % +SGST 14% i.e. total GST = 28% The terms Tobacco leaves' and `Unmanufactured Tobacco (other than tobacco leaves)' are not defined in the Tariff, classification of the commodity at various stages in the above specified heads may be a contentious issue. He, therefore, sought for an Advance Ruling. The applicant, seeking an advance ruling in respect of : What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? What will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading? What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf? What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers? What is the applicable rate of tax if the applicant gets the tobacco leaves redried without getting them threshed and sold them? What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried? What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 130 | GIB/RJ/Indag Rubber/22.10.2019/AAR-348 | Indag Rubber Limited | Input Tax Credit | Facts & Issue Of The Case : The applicant is a registered industry engaged in manufacturing of tread rubber, un-vulcanized rubber strip gum, universal spray cement and tyre retreading industry. The applicant has sought the advance ruling on the following issues – Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out : Civil work External Developments Works The nature of work undertaken in the activity of MRO is for supply of goods and services leading to creation of immovable property. In accordance with Section 2(60) of the GST Act provides for the definition of Inputs as “any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business.” Section 16(1) provides that every registered person shall be entitled to take credit of input tax charged on any supply of goods or services or both made to him, which are used or intended to be used in the course or furtherance of business. |
| 131 | GIB/GJ/INSHA TRADING/18-10-2019/HC-86 | Insha Trading Company | E-way Bill | Facts & Issue of the case : The petitioner M/s Insha Trading Company is engaged in the business of metal, located in New Delhi, placed an order for brass electrical parts. The Petitioner dispatched the order from Jamnagar to Delhi. The driver of the vehicle was carrying an invoice, e-way bill along with the lorry receipt while transporting the goods - brass electrical parts from Jamnagar to Delhi. The truck was intercepted by the State Tax Officer on January. The driver had produced the documents relating to the goods which were transported; however, the Respondent detained the truck on the ground of genuineness of the goods in transit and other documents, holding the view that it attracts further scrutiny. Accordingly, an order in Form GST MOV-01 recording the statement of the driver as well as an order for physical inspection of the conveyance, goods and the documents in Form GST MOV-02 are issued. Thereafter, by an order under Section 129(1) of the CGST Act the truck as well as the goods contained therein was ordered to be detained on the following grounds: “On a perusal of the details in Invoice No.15615, it prima facie being disproportionate, the vehicle has been detained for verification of the same”. Accordingly, by an order in Form GST MOV-09 the Petitioner was asked to pay the taxes and penalty as computed therein. Thereafter, a notice was issued in Form GST MOV-10 under Section 130 of the CGST Act for confiscation of the conveyance and goods for verification; and that upon primary examination of the dealer online, it is found that in December 2018, he has generated 42 e-way bills wherein IGST of INR 3,64,30,800/- is shown, and that it appears that either the dealer has not paid such amount or the purchases are not genuine. Thereafter, by the order dated April 8, 2019, the goods and conveyance are ordered to be confiscated in the exercise of powers under section 130 of the CGST Act. On the above forgoing, the Petitioner challenged the Impugned Order dated April 8, 2019, passed by the authority and taxes and penalty levied in Form GST MOV- 09. |
| 132 | GIB/RJ/Wonder Cement/11.10.2019/AAR-306 | Wonder Cement Limited | Exemption | Facts & Issue Of The Case : The applicant is a registered manufacturer cum supplies under GST, engaged in the manufacture of Ordinary Portland Cement (OPC) /Portland Pozalana Cement (PPC) . The applicant has sought the advance ruling on the following Issues: Whether there is any ‘Asset Transfer’ involved which is leviable to GST in the work of Shifting & Raising of transmission lines owned by RRVPNL by M/s. Wonder Cement Limited.? Without prejudice to the submissions made above , if there is an ‘Asset Transfer” which is a supply under GST ,then who is liable to pay GST? If above GST is to be paid by the applicant ,then the same will be exempted vide Notification No. 12/2017-Central Tax (rate) dated 28.06.2017? It shall be ensured that asset /infrastructure built by intending agency /consumer shall have to be transferred to RRVPNL. Any expenditure or taxes incurred or to be incurred on such transfer shall be borne by intending agency / consumer. |
| 133 | GIB/MH/Rotary Club/04.10.2019/AAR-395 | M/s. Rotary Club of Mumbai Western Elite | Taxability | Facts & Issue Of The Case : The applicant M/s. Rotary International is an International organization whose stated purpose is to bring together business and professional leaders in order to provide humanitarian service and to advance goodwill and peace around the world. It is a non-political and nonsectarian organization open to all people regardless of race, color, creed, religion, gender, or political preference. The applicant, seeking an advance ruling in respect of : The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST’? Applicant has stated that they receive fees from their members to meet their expenditure on meetings and communication, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita dues, club annual dues, and any other Rotary or district per capita assessment. They hold Programs, Seminars and Institutes for Leadership Development and other forums and these programs are only for their members and, non-members, are not allowed to take part. |
| 134 | GIB/MH/JOTUN/4.10.2019/AAR-223 | Jotun India Pvt ltd | Supply | Issue & Fact of the Case: Whether recovery of 50% of parental health insurance premium from employees amounts to supply of service under section 7of the CGST Act, 2017? The applicant supplies paints and coatings that are specially designed for unique conditions to the various customers the applicant has introduced parental insurance scheme for employees’ parents. As per the scheme the applicant initially pays the entire premium along with taxes to the insurance company the applicant recovers the 50% of the premium in one to three installments from the salaries and the 50% amount is borne by the applicant. As per Schedule-III of the COST Act, 2017, services by an employee to employer in the course of or in relation to his employment are not treated as a supply of service. However, Applicant recovers certain amount from its employees against the insurance premium The issues here is analyzed as per section 7 of the CGST Act, 2017, the service of insurance is actually provided by the insurance company for which the insurance company is charging GST hence the applicant is not in the business of providing insurance coverage. Activity done against consideration is treated as supply however, such an activity must be in the course of business or for the furtherance of business. The term “business” broadly means any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity whether or not it is for pecuniary benefits. Any activity ancillary or incidental to these activities are also covered as business. |
| 135 | GIB/MH/CHILDREN/04.10.2019/AAR-207 | Children of The World India Trust | Exemption | Issue & Fact of the Case: Whether the activities conducted by the children of the world trust are the charitable Activities exempted under the notification no. 12/2017-central tax (rate)? Receipt of the adoption fee paid under regulation 46 of the Adoption Regulation, 2017 to the trust is exempted from the levy of Goods and Services tax? Applicant is registered under section 12AA of the Income Tax Act as the trust purpose activities are covered under the charitable purpose as defined U/S 2(15) where they provide shelter to abandoned, orphaned or homeless children. All the aspects regarding admission, registration, maintenance, nutrition, health, process of adoption of the children regulated. The activities programs or skill development relating to abandoned, orphaned or homeless children such activities covered under notification no 12/2017. Services by an entity registered under section 12AA of the Income Tax Act , 1961 by way of charitable Activities are exempt from whole of the GST. The term “Charitable Activity” is defined in clause (r) of Para 2 of the N/N 12/2017-Central Tax (Rate) dated 28.06.2017. As per sec 2(17) of CGST Act,2017 business includes: (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit. (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a). (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction. As per Sec 2(31) of CGST ACT, 2017, “consideration” in relation to the supply of goods or services or both includes (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government. (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply. |
| 136 | GIB/KN/WE WORK/30.09.2019/AAR-280 | Wework India Management Private Limited | Input Tax Credit | Issue & Fact of the Case: Oak top Wooden Flooring which is movable in nature and capitalized as “furniture and fixture” and is not capitalized as “immovable property”. Whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass partition which is movable in nature and capitalized as “furniture and fixture”, and is not capitalizes as an immovable property? Applicant is in the business of supplying shared workspace/office space to the freelancers, startups, small businesses and large enterprises. For this Applicant procures goods and services from various contractors for fitting-out of the workspaces and provides the said workspace on rent, to various companies and individuals as sharing workspaces. The applicant states that he has paid GST on the inputs procured. As per Section 17(5) of the CGST Act, a restriction is imposed with respect to input tax credit on procurement of goods and services or both received by the taxable person for construction of an immovable property. However, the term ‘construction’ is limited to supplies to the extent capitalized to an immovable property. Two of the major components which are in the nature of furniture and fixtures that are used in We Work buildings are- Detachable 14mm Engineered wood with Oak top wooden flooring; and Detachable sliding and stacking glass partitions. Applicant submits that anything embedded to the earth and which cannot be dismantled and moved, strictly are covered under the ambit of “immovable property”, thus restricting the same from availment of ITC as per Section 17 (5)(c) 86 (d) of the CGST Act read with Section 3(26) of the General Clauses Act, 1897 “immovable property” Applicant argues that there are two types of fittings of the wooden flooring; one being glued down where the same cannot be dismantled and re-used; the other being inter-locked by using a polished streap foam where the wood can be removed without damaging the area where it is fixed and re-used. Thus, the Detachable 14mm engineered wood with Oak top Wooden flooring consequently are not restricted under Section 17(5). Applicant said detachable sliding and stacking glass partitions qualify as a “movable property” as the same can be dismantled and re-used and would clearly qualify for input tax credit. |
| 137 | GIB/KN/Randox Laboratories/30.09.2019/AAR-261 | Randox Laboratories India Pvt. Ltd. | Time of Supply | Facts & Issue Of The Case : The applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant states that he is in the business of trading of medical diagnostic reagents and diagnostic equipment. The applicant imports equipment, reagents and spares from their group company. The applicant has sought advance ruling in respect of the following questions: Whether the applicant is liable to pay GST on the machines given to the customers under RRC (Reagent Rental placement Contracts) models / PRC (part Reagent Rental placement Contract) models ? Whether the supply of reagents along with the machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or composite supply? If considered as composite supply, what is principal supply? What is the rate of tax for the service of machine under RRC/PRC models? What is the value on which GST has to be paid in case of RRC / PRC model and what is the time of supply? whether the applicant is eligible for t1 e input tax credit on the purchase of machinery for use in RRC / PRC contracts? |
| 138 | GIB/KN/PAREXEL/30.09.2019/AAR-276 | PAREXEL International Clinical Research Pvt. Ltd. | Taxability | Fact & Issue of the Case: Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India. Determination of liability to pay tax on “Pass Through” expenses charged by the Company to its affiliates located outside India. The applicant states that PAREXEL International Corporation (USA) (the Parent Company of the applicant) provide a broad range of expertise in clinical research, medical communications, consulting and advance technology products and services to the worldwide pharmaceutical and biotechnology companies alternatively known as “Sponsors”. For coordinating the clinical trial activity conducted in India, PAREXEL Prime (i.e. the entity which has executed the contract with the Sponsor – typically a PAREXEL entity in US, UK, Germany, Japan or Ireland) has entered into an agreement with the applicant. The key functions carried out by the applicant while providing the services are: Study initiation (Project Management), Project Monitoring, Compliance and Regulatory affairs. The applicant also provides Project Management Services to Indian Companies/ Sponsors and has been discharging the GST liability on the consideration received for these services. PAREXEL Prime typically enters into a contract with the Sponsor and outsources a part of its activities to the applicant if the CRS (Clinical Research Services) are intended to be performed in India. The applicant invoices its affiliates on a monthly basis, a fee comprising of total operating cost incurred by the company as increased by 15% mark-up. According to the applicant the agreement is only co-ordination, study initiation and monitoring of clinical trials conducted in India and as these services are outsourced support services, these services are classifiable as “Business Support Services’ with HSN 998311. The applicant places reliance on the Advance Ruling given under “Therapeutics Ltd 2017(49) STR 114 (AAR)” where the applicant provides “clinical research services” which are similar to those of the services provided by the applicant. Determination of liability to pay tax on the “pass through” provided by the company to its affiliates outside India, the applicant states he acts on behalf of the sponsor and enters into a contract with the investigators who performs clinical trials in India and settles their invoices on behalf of the sponsor. These charges shall be reimbursed to the applicant at actuals and are named as “pass through” expenses. |
| 139 | GIB/KN/N.C PRAKSASH/30.09.2019/AAR-277 | N.C PRAKSASH (WISDOM SECURITY SERVICE) | Taxability | Issue & fact of the Case: The Applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency? The KRRDA is a Governmental Authority as it is involved in the creation of rural infrastructures like Roads in the villages which is a function entrusted to a Panchayat under Article 243W of the Constitution and is established by the Government – The words “in relation to” is defined in the Oxford Dictionary as to mean “in the context of’ or “in connection with”. When two activities are directly linked to each other, then they are said to be in connection with or in the context of. The applicant states that as per Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017, Serial No. 3, which reads “Pure Services (excluding works contract services or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Government Authority by way of any activin 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 rate of tax applicable is – NIL. Since the services provided to M/s Karnataka Rural Road Development Agency, to their various officers in Karnataka, from their company is Manpower Services, they feel that the above referred Notification can be applied and GST is not chargeable. |
| 140 | GIB/KN/MOUNTAIN/30.09.2019/AAR-235 | Mountain Trail Foods Pvt ltd | Input Tax Credit | Issue & Fact of the Case: Applicability of rate of GST on the packed foods products Admissibility of input tax credit on the packed food products sold. The applicant is in the business of preparation of beverages hot chai, Iced chai and shakes, cakes and savory, Brief fast, Maggie, bun masala at the Chai point location and takeaway prepared food products at their outlets. Entry No. 7 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 relating to the supply of goods “Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen. Entry No. 7 contain the transection Supply of goods being food or any other article for human consumption or drink, in any other manner whatsoever provided by a restaurant, eating joint including mess, canteen. as the transaction is supply of goods by a restaurant, eating joint including mess, canteen, etc. The applicant classifies services, under group 99633 service code 996331. The packed food products are charging GST at rate applicable for those products and availing Input tax credit. The notification 1/2017 Central tax rate is applicable and all the supply by the applicant are covered on it. |
| 141 | GIB/KN/MATRIX/30.09.2019/AAR-231 | Matrix Imaging Solutions India pvt ltd | Exemption | Issue & Fact of the Case: Whether they, being a health care service provider, are exempted from tax or not? Applicant has entered into a contract with the contractee (hospital) for providing diagnostic services in their premises for the patients referred to by the hospital. patients are liable to pay charges on that account to the Hospital and the applicant has nothing to do with it once the payment is done to the Hospital as per their schedule of charges, applicant carry out the diagnostic tests on the patients. The service thus provided is to the contractee and not to the patients. As per sec 2(93) of the CGST Act,2017, recipient’ of supply of goods or services or both, means: a. where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration b. where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available c. where no consideration is payable for the supply of a service, the person to whom the service is rendered. As per Entry No. 74(Heading 9993) of the N/N 12/2017-CT(Rate) dated 28.06.2017 Services by way of- a. health care services by a clinical establishment, an authorized medical practitioner or paramedics b. services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above are exempt. Health care services, is defined in clause (zg) of paragraph 2 in N/N 12/2017-CT(Rate) dated 28.06.2017 health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.” |
| 142 | GIB/KN/KRISH BIOTECH/30.09.2019/AAR-228 | Krish Biotech Research pvt ltd | Input Tax Credit | Issue & Fact of the Case: Whether the activity of technical testing and analysis carried out by KBRPL is liable to Goods and services tax under the provisions of CGST Act Where the material for testing and analysis is sent from outside India to KBRPL and on which KBRPL carries out testing and analysis and issue certificate based thereon to the person not residing in India, is this supply as per section 7 of CGST Act? Where the customer providing the material is not residing In India and sends material from outside India to KBRPL in India, for carrying out testing and analysis and issuance of certificate, such an activity is held to be supply as per section 7 where payments are received in convertible foreign currency, whether invoice in terms of section 31 of CGST Act can be issued without charging GST ? Whether the service is regarded as export of services as per section 2(6) of the IGST Act? The applicant is KBRPL has a standard practice to execute an agreement with the customers and has provided sample standard agreement.The customer makes available some quantity of material on which testing, and analysis will be carried out. The customer shall also provide material safety data sheet. Material safety data sheet contains the preventive measures of test item such as precautionary measures, first aid measures, fire-fighting measures. As per clause I of the terms and conditions of the standard agreement, invoicing for such services generally occurs in the following manner, unless otherwise specified 40% of the contract value on confirmation of contract. 30% of the contract value after signing of study Balance 30% of the contract value after submission of draft report. As per section 7(a) of the CGST Act, 2017, the expression “supply” includes all forms of supply of goods or services or both such as sale, transfer, barter. exchange, licence, rental. lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. As per section 2(102) of the CGST Act, Services’ means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a. separate consideration is charged. As per section 2(52) of the CGST Act, Goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply.” Technical testing and analysis provided by KBRPL may be considered as supply as (a) There is a service involved which is provided by KBRPL to its overseas customers in the form of technical testing (b) There is consideration involved which will be paid by the overseas customer in convertible foreign currency. supply of service of technical testing and analysis is not specified under N/N 12/2017 CT(Rate) dated 28.06.2017. So, it may not be treated as exempted and therefore, invoice in terms of Section 31 of the CGST Act may not be issued to overseas customers without charging Goods and Services Tax. The payment is stage wise the activity carried out by the applicant is likely to be a supply of service and not exempted as per notification no 12/2017. As per section 2(6) of the IGST Act 201, the activity satisfies all the conditions as given above. |
| 143 | GIB/KN/HEWLETT/30.09.2019/AAR-217 | Hewlett Packard Enterprise India Pvt Ltd | Category | Issue & Fact of the Case: Whether the proposed activity of setting-up of the data center facilities as explained proposed to be undertaken by the applicant would qualify as ‘works contract’ as per section 2(119) of the CGST Act,2017 and section 2(119) of KGST Act, 2017. Rate of GST applicable on the proposed activities. The applicant is a private limited company, registered under the Goods and Services Act, 2017 engaged in the state of IT products and services. The applicant proposes to undertake projects for setting up of data center facilities for its clients. Section 2(119) of the CGST Act, 2017 “Works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;” The nature and scope of the contract is fall under works contract and it was held that works contract is basically a composite supply of services and goods relating to immovable property. Notification 11/ 2017 – Central Tax (Rate) dated June 28, 2017 further as per SI.No.3 of the Notification, composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 is liable to GST @ 18%. Both supply of goods and services involved in the proposed activity of setting up the data center, a consolidated fee is agreed upon as consideration. |
| 144 | GIB/KN/Food & Civil/30.09.2019/AAR-434 | GIB/KN/Food & Civil/30.09.2019/AAR-434 Karnataka Food & Civil Supplies Corporation | Place of Supply | Facts & Issues Involved: 1. The Karnataka Food and Civil Supplies Corporation, (called as the Applicant’ hereinafter), having GSTIN number 29AAACK8523F121, have filed an application for Advance Ruling under Section 97 of the CGST / KGST Act, 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Government Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: The agreement entered by the applicant with the Central Warehousing Corporation is examined and found the following: a) The applicant has requested the Central Warehousing Corporation for providing storage space at Central Warehouse, Belgaum for storage of PDS commodities belonging to the applicant or its clients as service provider. b) The applicant will utilise the storage space of 488 square meters for a period of five years from 20.06.2015 and the rate of storage charges shall be Rs.126 per sq. meter per month or part thereof on gross area basis. The service tax as applicable from time to time shall be payable extra by the applicant. c) The applicant shall make their own arrangements for comprehensive insurance of stocks stored and the CWC shall not be responsible to make good any losses or damages to goods. d) The applicant is required to take all clearances / permissions for storing the goods from the concerned authorities. e) The applicant is allowed to maintain their own stock accounting for the goods ‘stored in- the godown on dedicated warehousing basis. The applicant is also allowed to deploy their own security personnel for storage space allotted subject to overall discipline and control of the Warehouse manager CWC, Belgaum. f) The CWC, based on the request of the applicant, would consider providing separate water, telephone and Electricity connection wherever feasible. Cost of installation shall be borne by the applicant and the payment for all utilities will be made by the applicant with intimation and necessary proof to CWC. g) Separate sub-meter is to be installed by the applicant at their own cost and the electricity charges to be paid on actual basis. h) The applicant is entitled to remove its goods, fittings, fixtures etc. at their own cost and hand over the godown to CWC after restoring it in the same condition in which it existed at the time of commencement of the agreement. i) The applicant is liable to bear the Taxes including GST. j) The applicant is forbidden to sub-let the premises to any third party. |
| 145 | GIB/KN/EMBASSY/30.09.2019/AAR-272 | EMBASSY INDUSTRIAL PARK PVT LTD | Input Tax Credit | Issue & Fact of the Case: 1. Whether GST Input credit can be availed by the applicants on the inputs i.e. Electrical works, Pumps, Pumping System & Tanks, Lighting System, Physical Security and fire system? M/s. Embassy Industrial Park Private Limited (‘the Applicant’) is engaged in the business of building and managing industrial warehousing spaces for consumers and industrial centers. The Applicant procures various goods and services for fitting out of the warehousing spaces and provides various facilities on such spaces to industrial consumers and manufacturers; Out of the procurements, there are certain items in the nature of plant and machinery such as electrical works, pumps, pumping systems and tanks, lighting system, physical security systems and fire system. The Applicant referred to the definitions of ‘in the course of’ and ‘furtherance’ to demonstrate that the inputs procured and used by them, satisfy the condition under Section 16 of the CGST Act Section 16 of the CGST Act entitles every registered person to take ITC of tax charged on supply of goods or services which are used or intended to be used in the course of furtherance of business. Accordingly, the works contract in the nature of electrical, structural, lighting, physical security and fire-fighting works listed above qualify as eligible credit under the said Section The Applicant further contends that restriction under Section 17(5)(c) and (d) does not apply to their procurement of inputs. Restriction under the said Section is only limited to so far as inputs / input services ‘for construction of an immovable property’. The word used in the said Section is ‘for construction of an immovable property’ and not ‘in relation to’. The word ‘for’ means, in the interest of, to the benefit of, in defense of, etc. Therefore, it can be concluded that in order to be covered under Section 17(5)(c) and (d) of the CGST Act, the goods or services must me used directly for construction of immovable property; Section 17(5) of the Act overrides Section 16(1) of the CGST Act, and ITC would inter alia not be available in respect of works contract services when supplied for constriction of immovable property. The term 'construction' in this context includes re-construction, renovation, additions or alternations or repairs to the extent of capitalization to the said immovable property |
| 146 | GIB/KN/ASCENDAS/30.09.2019/AAR-200 | Ascendas Services (India) pvt ltd | Classification | Issue & Fact of the Case: Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017 Whether the supply of service in the hands of the applicant could be classified as merely a supply of facilitation services between BMTC and the commuters. The applicant is in the business of ITPB, apart from the other services of operation and maintenance of electrical systems at common areas, building and service of transportation to the employees of the tenants of the business park.(called as commuters) For the provision of transport facilitation service,the applicant has entered into a contract with Banglore Metropolitan Transport corporation(BMTC). In order to facilitate transport service BMTC gave two kind of bus passes i.e. a) for non-A/c regular bus b) for A/C as well as non A/C and also BMTC require to collect minimum of 50 passes by applicant so that BMTC can allocate 1 bus , and this would be in nature of a chartered bus which provide service from designated bus stop to ITBP. For arranging such services applicant charge Rs 300{in accordance with Entry no 11(ii)of N/N 11/2017 dated 28.06.2017 under HSN code 9967 as supporting services in transport is taxable @ 18%} from every person irrespective of type of bus i.e. whether it is A/c or Non-A/c. The applicant contends that he is an intermediary with respect to the supply of bus passes. The total amount charged to the service recipient by the applicant would be the value of services supplied as per section 15 of the CGST Act, 2017. Entry no 15 of N/N 12/2017 dated 28.06.2017 transportation of passenger in Non-A/C carriage under HSN code 9964 is exempt from GST. Entry no 8(ii) of N/N 8/2017 dated 28.06.2017, transportation of passenger in air-conditioned coach is taxed at the rate 5%. Definition of Intermediary -Section 2(13) of IGST Act, 2017 “Intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. |
| 147 | GIB/KN/ARIVU/30.09.2019/AAR-199 | Arivu Educational consultants pvt ltd | Pure Agent | Issue & Fact of the Case: Does the activity of collecting exam fee from students and remitting to that particular university or institution without any value addition to it, amount to taxable service? The applicant provides the coaching, learning and training services in relation to undergraduate and post graduate degree, diploma and professional course on a standalone bases to students or for any institution, corporate company, institutes etc. The applicant collect amount as exam fee and remit to the respective institute or collage without any profit element. As per para 2(Y) of N/N 12/2017- Central Tax (Rate) dated 28.06.2017 , definition of “Educational institution “does not include training or coaching classes for the students , to guide or train or prepare them to take the exam for any institute or college or universities. Rule 33 of CGST Rules 2017 , value of supply of services in case of “pure agent” , notwithstanding anything contained in the provision of this chapter , the expenditure or costs incurred by a supplier as pure agent of the recipient of supply shall excluded from the value of supply ,if all the condition are satisfied : a. The supplier act as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorization by such recipient. b. The payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the purer agent to the recipient of service. c. The supplier procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. |
| 148 | GIB/KN/ACHARYA/30.09.2019/AAR-198 | Acharya shree mahashraman | Taxability | Issue & Fact of the Case: Whether the applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion, and whether the applicant is liable to pay tax on the same where charges per room is less than one thousand per day? Whether the applicant is liable to pay tax on renting of space for stalls, where the predominant object is not to do business but for advancement of religion Whether the applicant is liable to pay tax on supply of foods and beverages at subsidized rates to the devotees, where the predominant object is not to do business but for advancement of religion Whether the applicant is liable to pay tax on providing space for registered person without consideration for supply of food and beverages to the devotees, where consideration is received by registered person directly from devotees Whether applicant is liable to pay tax for acting intermediary for booking hotel rooms to the pilgrims from outside. The applicant is registered under section 12AA of the income tax Act, 1961, carrying out religious and charitable activities and applicant is also engaged in spreading knowledge and advancement of Jain dharma. The applicant is conducting religious functions like pravachans, spiritual speeches, Dhyana, meditation etc. in between July 2019 to November 2019 from kumbalagodu village, Bengaluru for the public without charging any fee from publics. The applicant provides boarding & lodging facility (of different kind) to devotee who are staying away from the place of residence for which applicant erecting temporary residential rooms and also provide space for stall for which applicant charge consideration. Applicant also provide food and beverages to the devotee at the subsidized rates and also provide space without consideration to another registered person who supplies food and beverages to the devotees for consideration which directly flows from devotees. Entry no 1 of N/N 12/2017 -central Tax (Rate) dated 28.06.2017 state that “services by an entity registered under sec 12AA of the income tax act,1961 by way of charitable activities “is exempt from CGST. The term “Charitable Activity” is defined in clause (r) of Para 2 of the N/N 12/2017-Central Tax (Rate) dated 28.06.2017.The definition of “Charitable Activity” in the context of the applicant, is verified and found that an activity to be covered under the definition of charitable activity must be related to the advancement of religion , spirituality or yoga .The applicant is constructing building and giving it on rent etc. which are not directly related to advancement of religion, spirituality , or yoga and Hence the contention of the applicant that these are not in the course or furtherance of business cannot be accepted and held that these are not covered within the meaning of “supplies” under section 7(1) of CGST Act. |
| 149 | GIB/KA/MAARQ SPACES /30.09.2019/AAR-471 | MAARQ SPACES PRIVATE LIMITED | LEVY OF GST | FACTS AND ISSUE OF THE CASE: In this case the Applicant is a Private limited Company, registered under the Goods and Services Act, 2017, engaged in the business of property development. The Applicant submitted that he has entered into a Joint Development Agreement on 08/ 11/2017 with Landowners for development of land into residential layout along with specifications and amenities. The consideration was agreed on revenue sharing basis in the ratio of 75% for Landowner and Agreement Holder and 25% for Applicant. Cost of the development shall be borne by Applicant. Pursuant to JDA, Applicant had entered into an agreement with customers for sale of developed plots for consideration. ISSUE OF THE CASE: Whether the activity of development and sale of land attract tax under GST? If the answer to the question no. 1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of service? |
| 150 | GIB/KN/TATA COFFEE/27.09.2019/AAR-243 | Tata Coffee Limited | Time of Supply | Fact & Issue of the case: Whether the legally prescribed activity of depositing the timber/wood with the Government Timber Depot for disposal as per provision of Section 104 of the Karnataka Forest act will constitute a supply and therefore subject to the payment of GST for keeping the goods at the custody of the auctioneer i.e, Government Timber Depot? On what value GST is chargeable in the invoice, if applicable? What Is the time of supply of timber ,if the transaction is supply in the hands of applicant? Should GST paid by the applicant on supervision charges collected by the Government Timber Depot under Reverse Charge as per sl.no 5 of Notification 13/2017 ? The applicant is engaged in the business of Tea/Coffee/Pepper Plantation as a part of Tata Group of Companies. The entity to which the applicant tends to deposit the timbers (Government Timber Depot) is a Registered entity under GST Act. There are two types of Transactions like- sale of timber by Karnataka Timber depot On the Behalf of applicant and provision of service of the supervision of timber till the time of sale. As per clause (5) of section 2 of CGST Act ,2017 the depot is considered as an agent. The value of supply of goods between the principal and his agent shall be the open market value of the goods being supplied as determined under rule 30 and 31 in that order. The time of supply of the goods shall be the earlier of the date of issue of invoice by the supplier to the last date o which he is required to issue the invoice under section 31 and the date on which supplier receives the payment. This supply of services of supervision is a supply between two principals and GST needs to be paid on the transaction. Notification No.13/2017-CT(rate) ,shifts the liability to pay tax on the recipient of the service instead of the supplier by a reverse charge mechanism. According to entry 5 of the notification the applicant is liable to pay tax on the receipt of supervision services. |
| 151 | GIB/KN/Saravana Perumal/27.09.2019/AAR-274 | Saravana Perumal | Others | Fact & Issue of the Case: The applicant is a registered GTA, as per the N/N 12/2017 CT(Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA? The applicant states that he wants to be a registered Goods Transport Agency as per N/N 12/2017 CT(Rate) dated 28.06.2017 and he wants to give vehicles on hire basis to another Goods Transport Agency. As per Entry no 18 of the N/N 12/2017 CT(Rate) dated 28.06.2017 following services are exempt from GST (Other than transportation of goods by a GTA) Services by way of transportation of goods (Heading 9965): By road except the services of A goods transportation agency a courier agency By inland waterways Applicant is desirous of providing the following two services: (a) Goods transportation services as a Goods Transport Agency (b) Providing services by giving the vehicles on hire basis. clause 2(ze) of N/N 12/2017 CT(Rate) dated 28.06.2017 “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;” Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use) is taxable as per Entry no 9 of N/N 11/2017-CT(Rate) dated 28.06.2017, further as per N/N 13/2017-CT(Rate)dated 28.06.2017 receiver of Goods Transport Agency services is required to pay tax under Reverse charge. |
| 152 | GIB/KN/M.K. AGRO/27.09.2019/AAR-234 | M.K Agro Tech pvt ltd | REVERSE CHARGE MECHANISM | Issue & Fact of the Case: Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract? The applicant is in the business of supplying edible oil and, import edible grade Crude oil without any separate charges for transportation from other countries to Indian port on CIF basis. When it enters the Indian port basic custom duty and applicable cess along with IGST is paid. As per Rule 10(2) Customs Valuation (Determination of Value of Import Goods) Rules, 2007“The value of the imported goods shall be the value of such goods, for delivery at the time and place of importation and shall include (a)The cost of transport of the imported goods to the place of importation (b) loading, unloading and handling charges associated with the delivery of the imported goods at the place of importation (c) the cost of insurance Provided that —(i) Where the cost of transport referred to in clause (a) is not ascertainable, such cost shall be twenty percent of the free on board value of the goods, Provided also that where the free on board value of the goods is not ascertainable the costs referred to in clause (a) shall be twenty percent of the free on board value of the goods plus cost of insurance for clause (i) above and the cost referred to in clause (c) shall be 1.125% of the free on board value of the goods plus cast of transport for clause (iii).” As per Section 7(2) of the IGST Act 2017, import of goods shall be deemed as “inter-State” supplies and accordingly integrated tax shall be levied in addition to the applicable customs duties. For the purpose of valuation of goods for customs and IGST, CIF value is to be considered which is inclusive of the freight element. The activity of the applicant is covered under RCM. |
| 153 | GIB/KN/DATACON/27.09.2019/AAR-212 | Datacon Technologies | Category | Issue & Fact of the Case: The applicant execute the work contract for customers, that is offset printing of answer booklets, center pinning and hand numbering, according they have classified it under HSN code no. 998912 attracting 12% GST however the other vendors for the said work seems to have applied slab rate of 18% and have ruling is requested? The applicant is in receipt of an order for printing, center pinning and hand numbering of answer booklet. All the material required for printing including paper belongs to the applicant. The content of water mark to be printed on each page of the answer booklets along with format and design is provided Karnataka state secondary education board. As per the circular no 11/11/2017 the activity of the applicant is supply of service. As per notification no 01/2017 Central Tax (Rate) the activity is falling under the heading 4802 of Entry 112 and is taxable at 6% CGST and 6% SGST. |
| 154 | GIB/KN/CARTUS/27.09.2019/AAR-204 | Cartus India Pvt ltd | Category | Issue & Fact of the Case: Whether the gamut of services collectively referred to as ‘Relocation management service’ provided by the applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST? The applicant is engaged in supply of ‘Relocation Management service’ to its clients located in India, which primarily involves facilitation/administration/management of relocation of client’s employees from one location to another. The applicant enters into relocation service agreements with its clients. Service provider, will manage, administer and facilitate the relocation of client’s employees from one location to another. The agreement shows that the applicant is only acting as an agent of the company to which it is providing service and the service is based on the requirement of each of the employee. The applicant is facilitating the supply of services and hence would be covered under the definition of “intermediary” as he is an agent of the company and also facilitating the supply of service and covered under notification no 11/2017. Sec 8 of CGST Act , the tax liability on composite or a mixed supply shall be determined in the following manner: A composite supply comprising two or more supplies, one of which is a principle supply, shall be treated as a supply of such principal supply and A mixed supply comprising two or more supplies shall be treated supply of that particular supply which attracts the highest rate of tax. |
| 155 | GIB/TN/ROYAL CARE/26-09-2019/AAR-300 | Royal Care Speciality Hospital | Input Tax Credit | Facts & Issue of The Case: The applicant is registered under GST engaged in health care service sector providing comprehensive patient care for international quality standards across all strata of community with cutting edge technological equipment and by renowned medical specialists. Advance ruling has been sought on the following issues: Whether the medicines, consumables, surgical and implants used in course of providing health care services to the patients admitted to hospitals would be considered as “composite Supply” of health care services under GST and consequently exempt under Notification No. 12/2017 read with section 8(a) of GST ? Whether ITC Eligible for obligatory services provided to In-Patients through outsourcing ? |
| 156 | GIB/TN/MURALI MOGAN/26-09-2019/AAR-302 | Murali Mogan Firm | Classification | Facts & Issue Of The Case : The applicant is engaged in producing Tamarind fruit from the farmers across Tamil Nadu, which is an agro product and supplying the same to the processing units. Applicant has sought the advance ruling on the following Issues: Applicant mainly wants to know that why the tamarind fruit obtained from the farmers couldn’t be classified under HSN 0810, as ‘fresh fruit’ since the product does not undergo any process of manufacture or undergo any value addition ? Why not the department consider the tamarind fruit obtained from the farmers classify under HSN 0810 as ‘fresh fruit’. The applicant raises Bill of Supply/Invoice on purchase of ‘Tamarind Fresh’ from the farmers who are unregistered under GST. Applicant also stated that the tamarind fruits obtained from farmers are not sun dried. |
| 157 | GIB/TN/CHENNAI PORT/26.09.2019/AAR-238 | Chennai Port Trust | Input Tax Credit | Issue & Fact of the Case: Admissibility of input tax credit of tax paid or deemed to have been paid and when the time of supply can be considered to occur with respect to providing continuous supply of services and also determination of value of supply of services? The applicant is engaged in supply of port services and incidental supply of goods like disposal of discarded assets , is registered under GST act. The applicant is having rentable lands and buildings rented and licenced to government agencies. In such situation the applicant does not issue a tax invoice containing the particulars mentioned in section 31 of CGST Act ,2017 but issues a reminder letter to pay monthly fee based on expired licence agreement . Time of supply does not occur since the periodical reminders letters issued by the applicant cannot be constructed as invoice for the purpose of act as it does not show all particulars mentioned in section 31(2) and the particulars prescribed in rule 46 of CGST rules 2017. And the date on which the licensee shows the receipt of services in his books of accounts as per 13(2)(c) does not possible as the applicant does not have books of accounts of the licensee. |
| 158 | GIB/KN/SAGAS AUTOTECH/26.09.2019/AAR-290 | Sagas Autotech Pvt. Ltd | Classification | Issue And Fact Of The Case: The applicant has sought ruling in respect of the classification of LPG conversion kit for Automobiles. The applicant manufactures LPG and CNG conversion kits, which will be retrofitted on to the in-use vehicles and as per Rule 26 of the Central Motor Vehicles Rules, these products are to be approved by any one of the testing agency. The applicant states that there is no separate HSN code for CNG / LPG conversion kits. The CNG / LPG conversion kits cannot be without cylinder and LPG / CNG cylinder is of no use without other parts of the conversion kits. The HSN Code for CNG Cylinder is 7311 00 30 and the HS Code for LPG Cylinder is 7311 00 10. The LPG/CNG conversion kit is an apparatus / part that provides alternate fuel into the internal combustion engines of and hence can be considered as parts of said internal combustion engines, which are parts of motor vehicles. In the instant case the product conversion kit is specific to a particular engine i.e. auto rickshaw (three wheeler). Therefore it could be considered that the impugned kit is a part suitable for use solely or principally with engines of auto rickshaw, which falls under tariff heading 8407 or 8408. Hon’ble CESTAT, Chennai in the case of TRANSENERGY LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [has held that the CNG Conversion Kits providing alternate fuel charging system to internal combustion engines are engine parts and though internal combustion engine are parts of motor vehicles of heading 8708 of the Central Excise Tariff, Heading 8409 ibid is being more specific, the kits are classifiable under heading 8409 |
| 159 | GIB/KN/Flower Auction/26.09.2019/AAR-416 | International Flower Auction | Classification | Facts & Issue of Case: The Applicant International Flower Auction are in the business of auctioning flowers and are a commission agent for the flower growers. It is a joint venture company of private and public shareholders established to strike the potential of both export and domestic flower market, with a prime objective to auction high quality cut flowers of various flower crops on a daily basis. It is engaged in facilitating growers to auction their flowers as its company and buyers would come in person and check quality and bid. The activity of the applicant is examined and found that the applicant is an auction house where the growers of the flowers bring the flowers to auction them and the buyers come and buy the produce. On successful auction, the applicant issues invoice on behalf of the growers and collect the sale price from the buyers and pays the consideration to the growers. Hence the applicant is acting as a Selling Commission Agent of the Growers. At the same time, he is also collecting commission for the services rendered to the buyer in providing the facilities etc. in connection with the flower auction. In the present case the applicant has presented sample copies of invoices where the applicant issues the invoices for further supply of goods on behalf of the principal. This shows that the provision of the goods by the growers to the applicant is covered under Entry 3 of Schedule I of the CGST Act, 2017. Accordingly the relationship between the applicant and the growers is that between a principal and its agent – however, the fact that the applicant has the authority to pass or receive the title of the goods on behalf of the principal shows that the applicant predominantly acts as the commission agent. |
| 160 | GIB/MP/WORLD RESEARCHERS//25.09.2019/AAR-284 | World Researchers Association | Classification | Issues And Facts Of the Case: Whether the activities performed by the Association are covered under the definition of Charitable Activities as defined under clause 2(r) of N/N 12/2017 CT(Rate) dated 28.06.2017, thereby covering its activities under SI. No. 1 of the same notification, implying Nil Rate of GST on such activities. World Researchers Association is an international not for profit company incorporated under section 8 of Companies Act, 2013 & registered U/s. 12AA of the Income Tax Act, 1961. Applicant is engaged in activities of performing, publishing and promotion of Research in the fields of Life Sciences, Physical Sciences, Environmental Sciences, Earth Sciences, Disasters, Engineering and Technology, Management and Commerce, Food, Agriculture and Veterinary Sciences, Cosmetics Sciences, Synergy, Medical Sciences, Pharmaceutical Sciences, Education, Nutrition, Health, Social Sciences, Arts and Humanities, Law, Sports Sciences, Spiritual Sciences, Yoga, Advanced Computing and Robotics, Languages and many more. As per N/N 12/2017 CT(Rate) dated 28.06.2017, services by an entity registered under section 12AA of the Income Tax Act, 1961 by way of charitable activities are liable for Nil Rated GST. (iv) Preservation of environment including watershed, forests and wildlife Activities of Promotion of Research and activity of Performing and publishing online research journal does not fall under Charitable Activity under N/N 12/2017 CT(Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act. |
| 161 | GIB/MP/Kalyan Toll /25.09.2019/AAR-255 | Kalyan Toll Infrastructure Ltd. | Classification | Facts & Issue Of The Case : The applicant is a company registered under The Companies Act, taken work under E- Tender Process by MP Power Generating Company Ltd. The company is undertaking all the structural and architectural work of O& M service building. The applicant has raised the issue that what is the effective rate of tax in the given Facts ? and whether the work constitutes composite contract or it is a separate contract for each work undertaken? The applicant has stated that the supply is the composite supply which is being supply to a Government Entity. In terms of serial No. 3 of notification No. 11/2017-Central Tax –(rate) , the service should entitle for a concessional rate of GST @12% (CGST 6% + SGST 6%). Through a single document a number of tasks has been assigned to the applicant which would not entitled to be in a category of “composite Supply” in terms of Section 2(30) of the CGST Act,2017. There is not any doubt that MPPGCL is a Govt. entity for the purpose of provisions of CGST Act 2017 and MPGST Act 2017 and it has been a 100% shareholding company. As per the findings the relevant tender document is consolidated contract entrusted to the applicant and it comprises of all details of work to be executed under such contract and the document shall mention specific remuneration for each such work. |
| 162 | GIB/MP/Force Motors/25.09.2019/AAR-256 | Force Motors Limited | HSN | Facts & Issue Of The Case : Force Motors is a registered company under GST Act, 2017. This company applicant is a manufacturer of automobiles like engines, gear, axles etc. for the entire product range. The vehicles are useful for many things like-transportation of fruits, vegetables, machineries, appliances etc. The applicant has seek the advance ruling in respect of the classification of utility of vans/vehicles which are designed for carrying goods as well as passengers. There is a capacity of this vehicle i.e, it is designed to carry only 6 passengers (excluding driver) and can carry load for about 687 Kg to 1942 Kg of cargo. As per the customs tariff act , and also the GST Tariff it has been classified that the vehicles are of two categories -vehicles for transport of passengers and vehicles for transport of goods. As per technical specifications and drawing of the utility van ,certified by VRDE it is having more weight carrying capacity for goods than for passengers ,therefore these vehicles shall appropriately classifiable under GST tariff 8704. There is an full fledged satisfaction in terms that the impugned vehicles fulfil the conditions laid down as above to merit categorization as vehicles for transportation of goods under Category N of AIS 053. |
| 163 | GIB/KR/Alcon Consulting/25.09.2019/AAR-313 | Alcon Consulting Engineers (India) Private Limited | REVERSE CHARGE MECHANISM | Facts & Issue Of The Case : Applicant is registered under Goods and service Act,2017 having the business of providing consultancy services, like surface survey and map making , project management consultancy services for construction projects, Engineering Advisory Services and technical testing analysis services etc. Applicant has sought the advance ruling on the following issues : Whether the expenses incurred by the staff members on behalf of the company exceeding Rs. 5000/- a day and then reimbursed periodically are liable to tax. Whether RCM is applicable on remuneration paid to directors. |
| 164 | GIB/KR/Kwality Mobikes/24.09.2019/AAR-318 | Kwality Mobikes Pvt Ltd | Discount | Facts & Issue Of The Case : The applicant is a private limited Company registered under the Goods and Service Tax act, 2017 having a business of supplying motor vehicles .The applicant has sought the advance ruling on the following questions: Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC ? Whether the volume discount received on retail (on sales) is liable for GST? If yes, under which HSN/SAC ? Whether the company has to issue taxable invoice to this effect ? Applicant is taking credit of the input tax charged in the invoice. The Applicant when makes more purchases is eligible for the volume discount on purchases and a credit note is issued by the authorised supplier and no adjustment of price is made in respect of the goods already sold nor any adjustment of GST is made in the credit note. The Applicant is also not claiming any reduction in input tax credit already claimed by him as it does not affect the price of the goods sold. Applicant when sells more than his target is eligible for the incentive which is provided by the authorised supplier in the form of a credit note. |
| 165 | GIB/KN/INFORMATICS/24.09.2019/AAR-221 | Informatics Publishing ltd | Exemption | Issue & Fact of the Case: Whether the input tax credit is available when the online educational journals and periodicals are supplied to the educational institutions other than to pre-school and higher secondary school or equivalent, which is exempt as per notification no 2/2018 central tax rate-Central Tax (Rate) dated 25.01.2018? Company is engaged in the supply of online journals. They import various online journals from the foreign suppliers and supplies them mainly to the educational institutions. Applicant states that as per the provisions of Section 5(4) of the IGST Act, read with section 13(12) of the IGST Act, the applicant is liable to pay IGST on the import value of online journals. As per Section 13(12), in case of online database retrieval and access services, the location of the recipient is the place of supply of service and hence based on section 5(4) of IGST Act, the applicant is liable to pay IGST on the import of services. The applicant is only providing access to the articles published in various journals and papers to its subscribers, It itself is not publishing any online journal. The applicant is liable to pay IGST on the import value of online journals, in case of OIDAR (online information database access and retrieval services) services the location of the recipient is the place of supply of service. As per section 17(1) and 17(2) with rule 42, the amount of input tax credit directly attributable to the supply of exempt supply is not an eligible input tax credit but if the exemption is conditional than there was no requirement to reverse the credit. Section 2(47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the IGST Act, and includes non-taxable supply. Notification no 2/2018 central tax rate-Central Tax (Rate) dated 25.01.2018 has been issued under Section 11 of the Act and as per the notification, the exemption is subject to the condition that the supply of online journal and periodicals to an educational institution other than pre-school and higher secondary educational institution is exempt from GST. It means the exemption is not “wholly” exempt under Section 11. It is a conditional exemption. The conditions attached to the notification are as under: The supply should be to an educational institution Supply should be only online educational journal or periodicals Educational Institution excludes primary and higher secondary educational institutions |
| 166 | GIB/WB/GOLDEN VACATION/23.09.2019/AAR-253 | Golden Vacations Tours and Travels | Classification | Facts & Issue of the Ruling The Applicant “Golden Vacations Tours and Travels” is stated to be a tour operator. Applicant seeks advance ruling on the classification of the service it provides when it arranges the client's accommodation in hotels. Applicant further wants to know whether the GST, the hotels charge on it can be claimed as an input tax credit. The Applicant submits that it books rooms in hotels and provides them for accommodation as asked by the customers. In the Applicant's opinion, it is not to be classified as tour operating service. According to Explanation to SI No. 23(i) 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 (hereinafter collectively called the Rate Notification), the "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. Furthermore, SL No. 23(i) applies provided inter alia the bill issued for supply of the service indicates it is inclusive of charges of accommodation and transportation required for such a tour. As the Applicant seeks the ruling for cases where it provides the client accommodation only, SI No. 23(i) of the Rate Notification should not be applicable. The Applicant argues that accommodation service is classified under SAC 996311 and covered under several clauses of SI No. 7 of the Rate Notification. Although SAC 996311 is limited to the accommodation service provided by the hotels, guest house etc., the narration under SI No. 7 of the Rate Notification keeps scope for the suppliers like the Applicant who arrange such accommodation in hotels. The Applicant further argues that support services covered under SI No. 23(iii) of the Rate Notification include services classified under SAC 998552. Services covered under SAC 998552 include arranging reservations for accommodation services for domestic accommodation, accommodation abroad etc. The Applicant's service may be classified under the above SAC also. The concerned officer from the Revenue is of the view that the Applicant's service as above is classifiable under SAC 9985 as tour operating service procured from another tour operator. The bills issued indicate that the Applicant charges inclusive of accommodation and transportation required for such tours. |
| 167 | GIB/TN/SHIFA HOSPITAL/23-09-2019/AAR-301 | Shifa Hospital | Classification | Facts & Issue Of The Case : The applicant is registered under GST Act, and is engaged in providing health care services to both patients and in-patients. The applicant has sought advance ruling on the following Question: Whether the medicines, consumables and implants used in the course of providing health care services to in patients for diagnosis or treatment would be considered as “composite Supply” and accordingly eligible for exemption under the category “HEALTH CARE SERVICES” ? It has been stated that the exemption is applicable to a “Clinical Establishment” when services by the way of diagnosis or treatment or care for illness, etc. are undertaken by such establishment under the directions of a medical doctor. |
| 168 | GIB/KN/JSW STEEL/21.09.2019/AAR-24 | JSW STEEL LIMITED | REVERSE CHARGE MECHANISM | Issue & Fact of the Case: “Whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of Sl. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017"? The Government has provided the land on lease to the applicant to carry out the mining activity and in turn the applicant pays royalty along with the amounts paid to the District Mineral Foundation of the district and to the National Mineral Exploration Trust as specified by the Government. Applicant made these payments under the statutory requirements of the Mines and Minerals (Development and Regulation) Act, 1957 On perusal of the sections related to DMF and NMET, it is seen that both these payments are payable by a lessee in addition to the royalty and both the calculations are made on the basis of royalty – the value of the taxable supply of service not only includes the amount of royalty paid to the Government but it also includes the amount paid to the District Mineral Foundation of the district and to the National Mineral Exploration Trust as these payments are made under the statutory requirements of the Mines and Minerals (Development and Regulation) Act, 1957 which is taxable under GST. Taxes on the payment of royalty – payment made to District Mineral Foundation of the district and to the National Mineral Exploration Trust under “reverse charge” – HELD THAT:- Section 9(3) of the GST Act,2017 says, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. |
| 169 | GIB/KN/Rajendran Santosh/20.09.2019/AAR-257 | Rajendran Santosh | Value of Supply | Facts & Issue Of The Case : The applicant is an employee of an overseas company engaged in business of manufacturing and selling various categories of distribution transformer components and accessories and is not registered under GST Act 2017 , had sought an advance ruling for the following issues: A. Under which category the services shall be classified which are rendered by Mr. Santosh to H-J Family of companies, whether he is liable to get registered under the CGST Act,2017? B. What is the liability of the applicant to pay tax on the services rendered by him to H-J Family Companies and also what is the time and value of supply? The applicant doesn’t raise any invoice to the company for the said services. The applicant doesn’t use any personal asset , everything like laptop and e-mail id is provided by the company. In terms of section 2(109) read with section 7 of the act, supply of services must be made for ‘separate consideration’ in order to be taxable under the said act. Income tax return filed by the applicant clearly shows that applicant has declared the income as “Income from Business or profession” and not as “income From salary”. The applicant is not supplying such good on his own account and hence falls under the category of “intermediary” as per Section 2(13) of the IGST Act,2017. It has been submitted that the applicant only facilitates the conclusion of contracts of supply for which the applicant is paid with the fixed remuneration on monthly basis for the service provided. |
| 170 | GIB/KN/JAIRAJ/20.09.2019/AAR-222 | Jairaj Ispat Ltd | HSN | Issue & Fact of the Case: Whether the char-Dolochar (waste emerged during the process of manufacturing sponge Iron) supplied by him is classifiable under which heading, either tariff item 2621 90 90 of custom tariff Act or Tariff item 2701 20 90 of customs Tariff Act, 1975? The tax rate as per notification no 01/2017? The applicant is engaged in process of manufacturing sponge Iron and in the process Char- Dolochar emerges as waste products. The material is passed through magnetic separator and both the materials are separated. Chapter 2619 shall cover slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel. Therefore the impugned by product Char-Dolochar/Dolochar (waste emerged during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 2621 90 90 of Customs Tariff Act, 1975 and therefore, in view of Entry 30 of Schedule III of N/N 1/2017- Integrated Tax (Rate) dated 28.06.2017 as amended from time to time, attract a levy of 18%. product is covered under Chapter Heading 2621 instead of 2701. The same contention is supported by judgement rendered by the Hon’ble Supreme Court in the case Union of India Vs Ahmedabad Electricity Co. Ltd. reported in 2003 (158) ELT 3 (SC) where in un burnt or partly burnt pieces of coal in boiler and furnaces having no capacity to produce flame is cinder are held to be classifiable under chapter head 26.21 of CETA, 1985. The same contention is supported by Bellary Steel 86 Alloys Ltd. Vs CCE, Belgaum reported in 2006 (199) ELT 808 (Tri-Bang), wherein it has been held that Coal char/dust/shell arising during manufacture of iron and steel cannot be classified under 2701.00, because of low reduced caloric value. |
| 171 | GIB/GJ/SATYAJA /20.09.2019/AAR-474 | SATYAJA INFRATECH | Classification of Services | FACTS OF THE CASE: In this case the Applicant M/s. Satyaja Infratech is engaged in purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under name of “Bliss Homes”. The applicant is providing basic necessary facilities for members so they will not face hurdles whenever they built their home on their plots. ISSUE OF THE CASE: Whether the activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under name of “Bliss Homes” with basic facilities prescribed is liable to GST or not? If the same is liable for GST then under which category of supply it will fall and what will be the rate of GST on it? |
| 172 | GIB/WB/Macro Media/19.09.2019/AAR-334 | Macro Media Digital Imaging Pvt. Ltd | Classification | Facts & Issue Of The Case : The applicant is engaged in the business of printing of trade advertising material (Billboards, Building Wraps, Fleet Graphics, Window Graphics, Trade show graphics Etc.) which require raw material such as poly vinyl, flex ,paper, cloth printing inks etc., are produced by themselves. The following appeal has been filed M/s Macro Media Digital Imaging Pvt. Ltd.,55 Canal East Road, Kolkata-700085 against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. 15/WBAAR/2019-20 dated 19.08.2019. The Appellant argued that the product description in their invoice is mentioned as “Printing and Supply of Trade Advertisement Material 1-N1144911”, because what they supply arc primarily goods. However, we find that in the purchase order no. 5000060092 dated 12.04.2019, ITC Limited has mentioned the order description as service — “Digital Printing — Outdoor”. Also in purchase order issued to the Appellant under no. 018/EIMPL/18-19 dated 24.05.2018 issued by Eden Media Pvt. Ltd. the particular of charges has been mentioned as “Printing charges for I no. of Blackback flex”. |
| 173 | GIB/KN/HUMBLE/19.09.2019/AAR-218 | Humble Mobile Solutions pvt ltd | Taxability | Issue & Fact of the Case: Whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant? The applicant is a pvt ltd company operates a technology based electronic platform service called “DRIVEU” which seeks to provide drivers on demand to customers who wish to obtain the services of a driver. The platform is available for individuals and independent service providers, the terms and condition is hosted on website. Section 9(5) of the CGST Act, 2017 empowered to government to notify, specific categories of services, the tax on which shall be paid by the electronic commerce operator if such services are supplied through it, and the electronic commerce operator shall for all intents and purposes be deemed to be the supplier liable for paying the tax in relation to the supply of such services. DRIVEU only acts as intermediary between the customer and you. The customers are charged for the services of the driver, the payment mode may be cash or online. Certain services mentioned in section 9(5) of the CGST Act in respect of which the electronic commerce operator would be liable to pay tax. Services by way of transportation of passengers by a radio-taxi, motor cab, maxi cab and motorcycle is covered under section 9(5) and notification no 17/2017. The consideration collected by applicant from consumer is liable to collect TCS. |
| 174 | GIB/KN/Humble Mobile/19.09.2019/AAR-346 | Humble Mobile solutions Pvt. Ltd | Taxability | Facts & Issue Of The Case : The applicant is a private limited company and is registered under the Goods and Service Tax Act,2017. The applicant has sought advance ruling in respect of the following Questions : Whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant ? The analysis of the services supplied by the individual drivers is analyzed and found that the drivers are not employees of the applicant are also not hired by the applicant. The services provided by the drivers are not covered under Notification No. 17/2017-Central Tax dated 28.06.2017 and hence not covered under section 9(5) of the CGST Act and hence the applicant is not liable to tax on the services provided by the drivers. |
| 175 | GIB/KN/GDC DIMENSION/19.09.2019/AAR-215 | GDC Dimension Data Pvt ltd. | HSN | Issue & Fact of the Case: What is the correct accounting Code for the services mentioned below in terms of Notification no. 11/2017 central tax rate? -IT Support Services? -IT Managed Service? The applicant states that he is a 100% subsidiary of Dimension Data Asia pacific pte ltd based in Singapore. The ultimate parent company is NTT, a company incorporated and listed in Japan. They engaged in providing IT Technical and support services and IT managed services to its group entities located outside India. Applicant is an SEZ unit engaged on exports under LUT, supply of services is considered as zero rated under GST legislation. He also states that registered person having an annual turnover exceeding 5 crores would be required to mention HSN up to 4 digits. The activities undertaken by the applicant under the category of “Support Services” includes the repair and support of hardware as well as the software products. The issue here is analyzed as per notification no. 11/2017 CT (Rate) dated 28.06.2017. |
| 176 | GIB/KN/FULCRUM/19.09.2019/AAR-214 | Fulcrum Info Services LLP | Classification | Issue & fact of the Case: Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘support services’ under the Tariff Heading 9985 of notification 11/2017-central tax rate? Whether the services in question would be treated as intermediary services or not? The applicant states that he is in the business of providing back-end support services to its various clients. He entered Trade compliance services with juniper Network Inc, an entity located in the USA which lays down terms of various services to be provided by the applicant. As per section 2 of IGST Act the applicant is not acting as intermediary The contract agreement is verified that the applicant is not just preparing the document but performs the day to day transaction of Juniper Inc. the above activity is classifiable under the notification no 11/2017. Central tax rate. As per Section 2(13) of the IGST ACT,2017 an "Intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. |
| 177 | GIB/KN/N Ranga Rao/18.09.2019/AAR-333 | M/s. N Ranga Rao & Sons Pvt. Ltd. | Input Tax Credit | Facts & Issue Of The Case : The applicant is a partnership firm registered with GSTIN 29AAECN8103G1ZH involve in manufacturing of incense sticks, Dhoops, Air fresheners, Pooja kits. He is using raw materials such as raw agarbathis, aroma materials, packing materials like plastic granules, paper and paper board as inputs and services such as marketing and distribution service, manpower service, job work service and rental services, freight and forwarding services as input service has filed an application under Section 97 of CGST Act, 2017, KGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. The applicant, seeking an advance ruling in respect of the following issue: (a) Whether the applicant is eligible to claim refund of accumulated input tax credit on both inputs and input services where a scenario of inverted duty structure exists? (b) Whether the provisions of Notification No. 21/2018-Central Tax dated April 18, 2018 and Notification No. 26/2018-Central Tax dated June 13, 2018 are applicable to the applicant? the applicant filed additional submissions stating that the applicant had filed application before the appropriate jurisdictional authority seeking refund of taxes paid on both inputs and input services and the appropriate authority had rejected the claim of refund of taxes paid on input services by relying on Notification No. 21/2018-Central Tax prohibiting grant of refund of taxes paid on input services. He stated that nowhere in the rejection orders passed by the authorities, has a reference been made to the applicability or non-applicability of Notification No. 26/2018- Central Tax and therefore the present application filed by the applicant is admissible. The applicant argues that an application for advance ruling may be filed only if the matter has not already been adjudicated upon and in the instant case, since no reference has been made to Notification No.26/2018-Central Tax in any of refund proceeding pertaining to the applicant, the appellant seeks clarification regarding the applicability of the said notification. |
| 178 | GIB/KN/MAXWELL/18.09.2019/AAR-232 | Maxwell Electrical Engineers | Taxability | Issue & Fact of the Case: Whether the rate of tax specified in entry SI No 3 (vi) (a) of N/N 11/2017-CT(Rate) dated 28.06.2017 as amended till date is applicable for the aforesaid service as a main contractor or the rate of tax specified in Entry Sl. No. 3 (ix) of N/N 11/2017-CT(Rate) dated 28.06.2017 as amended till date is applicable as a subcontractor If the rate of tax specified in Entry Sl No 3 (vi) (a) or Sl No. 3(bc) is not applicable, could you please elaborate on the reasons for non-applicability and which is the entry of the notification to determine the applicable rate? If the aforesaid notification itself is not applicable, then under which service the activity has to be taxed and at what rate? Applicant is principal contractor and providing supply of service to government entities as composite works contracts as per sec 2(119) of CGST Act, such as design, erection, testing, commissioning, including pre-commissioning activities in relation to or incidental to installation of transformer of various capacity and provide electrical infrastructures. The applicant is principal contractor and providing supply of service to government entities as composite works contracts per provision 2(119) such as design, erection, testing, commissioning. The applicant does not fulfill the conditions prescribed in notification no 11/2017. In order to qualify for the composite supply as specified in serial no 3 item (vi)(a) of N/N 11/2017-CT(Rate) dated 28.06.2017 the following conditions shall be satisfied: the supply must be made to Central Government, State Government, union Territory, a local authority, a Governmental Authority or a government Entity the civil structure or the original work should be meant predominantly for use other than for commerce, industry, or any other business or profession. |
| 179 | GIB/MH/Bangalore printing/17.09.2019/AAR-396 | The Bangalore Printing and Publishing Co. Ltd. | HSN | Facts & Issue Of The Case : The applicant M/s The Bangalore Printing and Publishing Co. Limited (hereinafter called “applicant”) bearing GSTIN number 29AAACT7191G1Z1 has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 by discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. It is a Private Limited Company registered under the Goods and Services Act, 2017 and is engaged in printing. The applicant, seeking an advance ruling in respect of : “Whether the activity of printing of Question Paperbooks is to be covered under HSN 4901 under the description “Printed books, including Braille books” in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No.12/2017″. The applicant contends that it is not clear to them whether the activity of printing of Question Paper Books is to be covered under HSN 4901 under the Description Printed books, including Braille books in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No.12/2017. The applicant states that they provide services to Secondary Boards and Institutions. The State educational Boards are also covered under the definition of educational institutes for the limited purpose of providing services by way of conduct of examination. Sr. No. 66 of Notn. No.12/2017 – Central Tax (Rate) dated 28.06.2017 uses the term ‘services relating to’. The expression ‘relating to’ has been interpreted by the Honb’le Supreme Court in Doypack Systems (P) Ltd. |
| 180 | GIB/KN/Vaishnavi Splendour/17.09.2019/AAR-258 | Vaishnavi Splendour Home Owners Welfare Association | Exemption | Facts & Issue of the Ruling The Applicant “M/s Vaishnavi Splendour Home Owners Welfare Association” is a Homeowners’ Association with 88 members. They maintain the common area, viz. corridors, pathways, gardens, clubhouse, swimming pool, lifts, etc., provides lighting in common area, undertakes periodic up-keep of equipments etc., in the play area, etc. They collect annual contributions from its members calculated on the basis of super built-up area owned by the members. In addition they collect contribution towards corpus fund for future contingencies. They are registered under the Goods and Services Act, 2017. In view of the above, the applicant has sought advance ruling in respect of the following questions: (i) Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members? (ii) If the answer to (i) above is “yes”, whether it can avail the benefit of Notification No.12/2017 dated 28-6-2017 (Sl. No. 77) read with Notification 2/2018 dated 25-1-2018 which provide for exempting from tax, the value of supply up to an amount of Rs. 7,500 per month per member? (iii) If the answer to (ii) above is “yes”, whether it is required to restrict its claim of input tax credit? (iv) Whether the applicant is liable to pay CGST/ SGST on amounts which it collects from its members for setting up a corpus fund . |
| 181 | GIB/KN/PATTABI/17.09.2019/AAR-289 | Pattabi Enterprises | Rate & HSN | Issue And Facts Of The Case: Whether ‘Access Card’ printed and supplied by the applicant i.e. Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet. Whether ‘Access Card’ printed and supplied by the applicant i.e., Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet and attracts GST rate of 5% in case of IGST and 2.5% CGST and 2.5% SGST in case of Intra State supplies. Vide Notification No. 1/2017-CT (Rate) Sl.No. 201 & 1/2017-IT (Rate) Sl.No.201 dated. 28.06.2017 and SGST/UTGST Notifications. The applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of ‘Access Cards’, the same is to be treated as Composite supply with the supply of services being the principal supply – Therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. Section 8(1)(a) of the Central GST Act clearly mandates that in case of a composite supply comprising of two or more supplies, where one of these supplies is the principal supply, such composite supply shall be treated as a supply of such principal supply. The supply made by the applicant thus amount to a supply of service and not supply of goods, as envisaged by the applicant. |
| 182 | GIB/KR/Santhosh Distributors/16.09.2019/AAR-260 | Santhosh Distributors | Taxability | Facts & Issue of the Ruling Applicant “Santhosh Distributors” is authorized distributor of M/s Castrol India Ltd, Mumbai (Principal Company) for the supply of Castrol brand Industrial and Automotive lubricants. Castrol India is managing entire marketing activities of their products. Billing is done by the applicant using M/s Castrol India Billing Software. Invoice issued by the applicant based on various rate scheme pre-fixed by M/s Castrol India. Invoice is generated after deducting discount as per pre fixed scheme. Such Discounts are being reimbursed by M/s Castrol India by financial credit notes. Applicant/Distributor is bound to supply products as per the Invoice Value. The applicant has sought Advance Ruling on the following questions: On the tax liability of the applicant for the transactions mentioned herein and explained as above. The applicant is paying the tax due as per the invoice value issued by the applicant and availing the input credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist. Whether the discount provided by the Principal Company to their dealers through the applicant attracts any tax under the GST laws. Whether the amount shown in the Commercial Credit note issued to the applicant by the Principal Company attracts proportionate reversal of input tax credit. Is there any tax liability under GST laws on the applicant for the amount received as reimbursement of discount or rebate provided by the Principal Company as per written agreement between the Principal Company and their dealers and also an agreement between the principal and distributors. |
| 183 | GIB/KR/INDUSTRIAL ENGINEERING/16.09.2019/AAR-220 | Industrial Engineering Corporation | Taxability | Issue & Fact of the Case: The rate of tax under GST applicable to the professional/ job works charges to be paid by the applicant Is there any restriction in GST laws to supply raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required design and supervision of the engineers of the applicant and what will be the rate of tax. What are the documents or formats to be maintained by the applicant? In case any consumables like paints, primers, and consumables spares like locking ring are arranged by the job work unit, is there any tax on these Is there any tax liability on the applicant under GST laws on the value of the scrap held with the job work unit? The applicant is a manufacturer of packing containers such as empty barrels and drums mainly used by manufacturers like paint industries, petrochemical industries etc. as packing material. In order to meet timely delivery of packing containers, the applicant is planning to execute the supply order through another firm doing same line of business, having greater capacity. The purchase orders are directly placed to the suppliers and direct delivery made to job worker by using the process” Bill to ship to” to the job work unit. The job work unit will finish the process at their premise under the supervision off applicant. The finished goods are required to be directly dispatched from job work unit to the prospective customers using the delivery- challan and E-way bill of the applicant. Section 2(68) of the CGST/SGST Act, 2017 defines job work as ‘any treatment or process undertaken by a person on goods belonging to another registered person’. The waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business as per Section 143(5) of CGST/SGST Act. (Circular no38/12/2018 dated 26.03.2018). |
| 184 | GIB/KN/GOWRI/16.09.2019/AAR-216 | Gowri Infra Engineers pvt ltd | Classification | Issue & Fact of the Case: Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule H of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017? Whether the Bangalore Development Authority is a Government Authority as per GST Law? Whether the transaction covered under point 3(ii) of the N/N 11/2017-Central Tax (Rate) dated28.06.2017 as amended? Whether the transaction covered under point 3(ix) of the N/N 11/2017-Central Tax (Rate) dated28.06.2017 as amended? The applicant is engaged in the business of Civil construction and works contract services. The applicant has applied for the civil construction work tender with Bangalore development authority (BDA) with respect to construction to residential complexes. The said project is allotted to the applicant and the same has been executed by the company through appointing various contractors. As per section 2(119) of CGST Act the activity covered by the applicant is works contract accordingly considered as supply of services. The government entity is defined in the notification no 11/2017- central tax rate. The services provided by the applicant to the BDA in relation to the construction of two housing complex are covered in the said notification. |
| 185 | GIB/KN/Carnation/16.09.2019/AAR-344 | Carnation Hotels Pvt. Ltd | Taxability | Facts & Issue Of The Case : The applicant is having a registered office and is proposing to operate hotels and rent out rooms to the employees of the SEZ units. The service rendered by the hotels are entirely consumed at the premises itself. The applicant had sought advance ruling on the following issues: Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST ? If the accommodation service to SEZ are covered under IGST Act, can these be treated as zero rated supplies and the invoice be raise without charging Tax after executing LUT under section 16 ? Supply of goods or services or both to a Special economic Zone developer or a Special Economic Zone unit are treated as zero rated supply in terms of section 16(1) (b) of IGST Act,2017. In accordance with rule 46 of CGST rules, the invoice shall carry an endorsement “supply meant for export /supply to SEZ unit or SEZ Developer for authorized operation under bonds or letter of undertaking without payment of Integrated tax as the case may be. The supply of accommodation services provided to a SEZ unit would be treated as a Zero rated supply and this is subject to the provisions of section 17(5) of the CGST Act. |
| 186 | GIB/KRN/Ansys/12.09.2019/AAR-428 | Ansys Software Private Limited | Place of Supply | Issue And fact of The Case: The Applicant M/s ANSYS Software Pvt. Ltd. is a Private Limited Company registered under the Goods and Services Act, 2017. having GSTIN number 29AADCA1658E1ZT, have filed an application for Advance Ruling. The applicant has sought advance ruling in respect of the following question: a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017? b) Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313? |
| 187 | GIB/KR/Infinera India/12.09.2019/AAR-314 | Infinera India Ltd. | Levy | Facts & Issue of The Case: Infinera India Private Limited hereinafter referred as “Applicant” is a private limited company and is registered under the Goods and Services Act, 2017. Appellant is a 100% Export Oriented Unit under the STPI scheme and is a wholly owned subsidiary of Infinera Corporation, USA. Appellant is predominantly engaged in software development services for the products developed by Infinera Corporation and also provides pre-sale and marketing services for the optical networking equipment developed by Infinera Corporation. The Appellant and Infinera USA have entered into a “Pre-sale and Marketing Services Agreement” whereby the scope of work involves: Assist Infinera USA through the coordination of sales promotion and advertising for its products in India Conduct market research and keep Infinera USA advised and informed regarding all matters within India, which may be of reasonable business interest or concern to India Provide informational, educational and service programs in India, as may be requested by Infinera USA from time to time. The applicant has sought advance ruling in respect of the following question: Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST? Regarding the issues before the authority, the applicant argues that the activities carried out by the applicant do not qualify to be termed as “intermediary services”. The intermediary is defined under Section 2(13) of the IGST Act as under “2(13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.” |
| 188 | GIB/KN/Volvo/12.09.2019/AAR-351 | Volvo-Eicher Commercial Vehicles Ltd. | Classification & Nature of supply | Facts & Issue Of The Case : The applicant is a limited Company and is registered under the Goods and Service Act,2017. The applicant has sought advance ruling in respect of the following question- Whether the supplies made by the applicant to Volvo Sweden is a supply of services ? Whether the supplies by the applicant amounts to export of services to Volvo Sweden and hence zero rated under GST Law ? The applicant states that he is a joint venture between the vovo group and Eicher Motors Limited and this joint venture has come into effect in July 2008. They are in the business of selling volvo branded trucks and thereafter providing after sale support services, including warranty services for volvo branded trucks and buses in India. The applicant carries out services and repair work on the vehicles of the customers, upon acceptance of the warranty claim and the applicant has not stated as to how the acceptance of warranty claim is made and by whom. |
| 189 | GIB/KN/Shri Keshav/12.09.2019/AAR-337 | Shri Keshav Cements & Infra Limited | Input Tax Credit | Facts & Issue Of The Case : Shri Keshav Cement and infra limited is a registered public limited company engaged in the business of manufacturing of cement. The applicant has migrated into the GST law and is registered in the State of Karnataka bearing GSTIN No. 29AAACK8074H128. The cement manufactured from the plants is taxable under GST at a bundled rate of 28% under HSN 2523. The applicant has sought the advance ruling on the following Issues : Whether the company is eligible to take input tax credit as ‘inputs / capital goods’ or ‘inputs services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 & 17 of the CGST/SGST & KGST Act ? Additionally, whether the capital goods and inputs constitute plant & machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/KGST/IGST Act ? Whether the applicant company is permitted to avail the entire input tax credit of the enlisted items in annexure 4 of this application, being used towards the electric energy generated from the captive power plant and transmitted to the cement manufacturing plants which are physically located at the district locations within the state of Karnataka in terms of sections 17(1) and 17(2) of the CGST/KGST/IGST act and subsequently utilize the same for payment of output tax on cement sold by the applicant ? Whether the applicant company is required to reverse input tax credit on the electric energy generated by it at its plant and banked with the KPTCL, GESCOM & HESCOM and which is unutilised at the end of sic months from the date of banking and is deemed to be consumed by KPTCL, GESCOM and HESCOM at the end of six months ? |
| 190 | GIB/KN/HICAL TECHNOLOGIES/12.09.2019/AAR-191 | HICAL TECHNOLOGIES PVT LTD | Value of Supply | Issues Involved: Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker? Fact of the Case: Applicant is in supply of goods & service are basically a job worker & proposing to undertake a job work activity for M/s Woodward India Pvt Ltd based on the purchase order. Purchase order divided in two parts first is Type ‘a’ in which all the components required for assembly and integration of converters will be imported and stocked by WIPL at its registered warehouse in Bangalore. In Type ‘b’ WIPL would import critical components from their overseas entities upon payment of applicable custom duties and supplied to applicant on need basis on free of cost basis for undertaking the job work activity under the cover of a job work challan |
| 191 | GIB/KN/ELIOR/12.09.2019/AAR-213 | Elior India Catering LLP | Category | Issue & Fact of the Case: Whether the facts and circumstances of the case, the services rendered by the applicant under cash & carry model are in the nature of ‘ services provided by canteen’ or ‘outdoor catering services’ of notification no 11/2017- central tax rate( as amended vide notification no 46/2017)? If the services supplied by the applicant under cash & carry model are classifiable as ‘service provided by canteen’ whether CGST and KGST be chargeable at the rate of 2.5% in terms of the above notification? The applicant largely provides outdoor catering services to its client, wherein foods is prepared at a central kitchen operated by the applicant, transported to respective client locations and served over there, in terms of the contractual arrangement with the clients. The applicant has entered into an agreement with CBRE South Asia pvt ltd for providing catering support services at premises Cisco System India pvt ltd. The applicant provides catering support services to Cisco from its kitchen located at Cisco premises. The services of the applicant are supply as per section 7 of CGST Act. It is seen that the applicant is preparing the food items at the place and is selling the good to the purchasers. There is no condition in that the premises should be own. Section 7 of the said GST Act to inter alia include: all forms of supply of goods or services such as sale, transfer, etc. for a consideration made in the course or furtherance of business activities specifically to be treated as supply of goods or services as referred to in Schedule II of the GST Act As per SI. No. 6 of Schedule II of the GST Act, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.” |
| 192 | GIB/KA/SURFA COATS/29.06.18/AAR-24 | Surfa Coats India Private Limited | Input Tax Credit | Facts & Issue Of The Case : Surfa Coats (India) Pvt. Ltd. , applicant was engaged in the manufacturing of decorative paints meant for interiors aswell as exterior surfaces. He had three manufacturing plants. The manufactured paints are marketed throughtheir sales offices spread across in Southern and Western India. The applicant used to make incentiveschemes in order to motivate the dealers to lift the products. The incentives are given in the forms of kinds onthe fulfillment of the terms as mentioned in various schemes. Since the customers trust painters about thequality of the paints, these painters are incentivized by the companies and for the same purpose, thecompanies introduce paint schemes. When paint is marketed through a painter then details of such painteris tracked through a scheme called “Painter Scheme”.The applicant had also framed gold scheme in whichgold is given to dealers once the scheme is over as per actual sale in terms of targets fixed. The applicant has sought advance ruling in respect of the following question: Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business? |
| 193 | GIB/RJ/ASHOK KR/03.09.2019/AAR-282 | Ashok Kr Choudhary (AB Enterprises) | Rate | Issues And Fact Of The Case: Classification of goods and / or Services or both; Determination of the liability to pay tax on any goods or services or both. What shall be rate of GST on activity of sub contract of earthwork in relation to construction of excess controlled Nagpur- Mumbai super communication Express Way (Maharashtra Samruddhi Mahamarg)? The applicant is proprietorship concern engaged in providing work contracts. That the applicant was registered under the erstwhile tax regime and was discharging service tax on works contract service only and has taken work for government and private entities. Currently applicant has got sub contract for earthwork in relation to construction of excess controlled Nagpur- Mumbai super communication Express Way. Earthwork involves the removal of topsoil, along with any vegetation, before scraping and grading the area to the finished ‘formation level’. This is usually done using a tractor shovel, grader or bulldozer. Below the formation level, the soil is known as the ‘subgrade’. Most earthworks are formed by cut-and fill, and the type of ‘fill’ material must be considered, not only in terms of its physical properties, but on the conditions in which it is to be used, and the methods of compaction – Thus the activity to be carried out by the applicant is restricted to Earth Work only. The activity carried out by the applicant does not involve supply of goods whatsoever in any manner and its supply of services for Earth Work and other related works. |
| 194 | GIB/WB/Sai Fertilizer/26.08.2019/AAR-328 | Sai Fertilizers Pvt Ltd | Rate | Facts & Issue Of The Case : The Applicant is stated to be a manufacturer of chemical fertilizer, namely 'single super phosphate'(hereinafter called SSP), classified under HSN 3103. SSP is used both in agriculture and industry. The Applicant intends to export SSP and pay IGST at the applicable rate in terms of section 16(3)(b) of the IGST Act. lt seeks a ruling on what the applicable rate of IGST should be in terms of Notification No. 1/2017 - IT (Rate) dated 28/06/2017, as amended from time to time (hereinafter the Rate Notification), in the light of Circular No. 54/28/2018-GST dated 09/08/2018. Export is a zero rated supply. The Applicant intending to export SSP may opt for a refund of the unutilized input tax credit under section 16(3)(a) of the IGST Act or may pay the applicable IGST and claim a refund under section 16(3)(b) of the IGST Act. The intention has been to provide the concessional rate of tax to the fertilizers which are used directly as fertilizer or which are used in the manufacturing of other complex fertilizers for agricultural use. Otherwise, SSP shall be taxable @18% under Sl No. 43 of Schedule lll the Rate Notification. |
| 195 | GIB/MH/Alligo/26.08.2019/AAR-397 | M/S. Â Alligo Agrovet Private Limited | Classification and Rate | Facts & Issue Of The Case : The applicant M/s. ALLIGO AGROVET PRIVATE LIMITED has been filed application under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant, seeking an advance ruling in respect of : Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ? Applicant is engaged in manufacture of various Agro Chemicals claimed as Organic Fertilizers. The product mentioned in the application said to have contained Animal or Seaweed plant extract, Nitrogenous, Potasic Fertilizers and Micro Nutrients. The products according to the applicant not just grows the plant but also enhances immunity of plant against several diseases. According to the applicant all the products mentioned in the application are classifiable under HSN 3101 or 3105. |
| 196 | GIB/KN/Deputy Conservator/26-08-2019/AAR-271 | Deputy Conservator of Forests | HSN | Fact & Issue of the Case: a) Is it legally correct to infer that the service of “logging” and its components described before do not attract any SGST under the CGST Act, 2017? If not, what is the correct position by law? b) In case the trees have grown from “plants” not planted by the Karnataka Forest Department, but that which grew by natural regeneration but were nurtured, managed and protected by the Karnataka Forest Department, does the same nil rate of SGST and CGST apply to them too? If not, what would be the rate? c) In case of sale of forest produce or any other goods belonging to Karnataka Forest Department, where the buyer is registered or is based in and transports the goods to outside the State of Karnataka, what should be charged under the CGST Act, 2017, (A) SGST and CGST, or (B) IGST? d) In case of sale of forest produce or any other goods belonging to Karnataka Forest Department, where the buyer is registered or is based outside the State of Karnataka, but uses the goods within the State of Karnataka, what should be charged under the CGST Act, 2017? (A) SGST and CGST, or (B) IGST? The task of harvest of these trees which grew from “plants” planted by the department is at times given to Government Corporation / Corporations. These Corporations – Fell the trees that grew from the “plants” – Labour work Convert them, into timber, firewood, poles, etc so that they become marketable for the primary market – Labour work. The applicant states that Karnataka Forest Department, under its sovereign functions, raises “plants” of tree species, plants them in forest, waste & common lands. Over time, with the nurturing and management of the department, these plants grow up to become trees when they are harvested to yield timber, poles, billets, firewood, pulpwood, etc. The applicant submitted that all of these, and some activities related to it (like clearing the roads, fire prevention, etc.) together are termed as an item of work called “logging”. The question arises is that, for this service of “logging” done by the Corporation and received by the Forest Department, what is the GST payable? The applicant reasons that “Logging” is a forestry operation. The only serial number of Notification No. 11/2017 – Central tax (Rate) dated 28-06-2017and amendments upto 14-11-2017 where the “forestry” occurs is in serial no. 24, Heading 9986 With the definition and contents of “logging” operation explained as above, and trees being “grown up plants” and since the term “plant” is not defined in the Central Goods and Services Tax Act, 2017 and in the Acts mentioned in section 2(120) of the said Act therein, the scientifically correct meaning of the said term (All living beings in this world, irrespective of the shape or size that they may have, are either “plant” or “animal”. Since trees are living but not animals, they are plants) needs to be taken. Regarding the other issues, the applicant submits that the Karnataka Forest Department disposes by e-auction and e-tender cum auction methods, timbers of various species both, harvested from forests/ plantations as well as confiscated being involved in forest offences. |
| 197 | GIB/MH/Soma mohit/23.8.2019/AAR-417 | Soma-Mohite Joint Venture | Classification | Facts & Issue Of The Case : The applicant Soma-Mohite Joint Venture has been field application under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ? 2. Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 -Central Tax (Rate) dated 13/10/2017? 3.If we are covered under SL No. 3 chapter No. 9954 as per Notification No.31/2017 – Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of “Earthwork”? |
| 198 | GIB/MH/Talco/22.08.2019/AAR-391 | M/S. TALCO MARKETING | Classification | Facts & Issue Of The Case : The applicant M/s. Talco Marketing is a partnership firm, registered under the partnership Act, and is a trader in “fusible interlining woven fabric made from different varieties of fabrics. The applicant, seeking an advance ruling in respect of : Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn chapter 52-55-58 or 60? The applicant has voluntarily requested that they may be allowed to withdraw their subject application filed on 13.05.2019. |
| 199 | GIB/MH/Micro Mining/22.08.2019/AAR-403 | M/s. Micro Interlinings Pvt. Ltd. | Classification | Facts & Issue Of The Case : The applicant M/s. Micro Interlinings Pvt. Ltd. is a manufacturer of “fusible interlining woven fabric made from different varieties of fabric like 100% cotton, polyester cotton & polyester”, which are popularly known as “Fusible Interlining Fabrics”. The manufactured interlining fabrics are partially coated/covered with plastic on one side and bearing designs resulting from the treatment of coating which is visible on its one side with naked eye. The applicant, seeking an advance ruling in respect of : Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? The applicant has voluntarily requested that they may be allowed to withdraw their subject application filed on 13.05.2019. |
| 200 | GIB/GUJ/Kandla/22.08.2019/AAR-349 | Kandla Port Trust | Input Tax Credit | Facts & Issue Of The Case : The Applicant is engaged in port service to various clients. The applicant has residential colony for employees of the port. Quarters have been given to their employees on nominal fees and various other common facility centers like Hospital, Sports Complex, Garden, Guest House for official visitors and School for employee’s children, are available within the colony. The Applicant, vide Annexure-I of their application dated 23.03.2018, has sought for advance ruling for eligibility of Input Tax Credit (ITC) with respect of below mentioned specific expenses occurred by the applicant:- a. Purchase of medicines for employees as prescribed by their doctor from outside on contractual basis. b. Purchase of movable medical equipment at hospital. c. AMC for repair and maintenance of residential colony and hospitals and school (other than new constructions, ITC for which is blocked u/s 15 of CGST Act, 2017). d. Telephones & Mobiles at residence of officers and at hospitals. e. Caretaking /housekeeping services at Guest House. Section 17 of the CGST Act, 2017 which relates to Apportionment of Credit and blocked credits and sub section (1) of Section-17 of the CGST Act, 2017 provide that “Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business”. |
| 201 | GIB/PB/Gupta Steel Udyog/21-08-2019/AAR-270 | Gupta Steel Udyog | HSN | Facts & Issue Of The Case : The applicant is a registered company, engaged in manufacturing of cattle feed and poultry feed on job work basis. The bulk of raw materials to be used in the manufacture of cattle/poultry, is supplied by principal manufacturer. Most of the raw material are taxable in GST. Final products produced after job work are exempted/tax free. The issue on which applicant has sought advance ruling is whether GST is applicable on job work charges charged for manufacturing cattle feed/ poultry feed on job work basis. Applicant had submitted that as per the Notification No. 11/2017-Central Tax(Rate) dated 28.06.2017, “support services to agriculture ,forestry, fishing , animal husbandry are Nil Rated. As per section 2(68) of the CGST Act, the term job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be constructed accordingly. It has been cleared that the activities undertaken by the applicant are manufacturing activities. The services are rather appropriately classified under SAC 9988 (Manufacturing services on physical inputs (goods) owned by others). |
| 202 | GIB/MH/Tejas/20.08.2019/AAR-398 | M/S. Tejas Constructions & Infrastructure Private Limited | Taxability | Facts & Issue Of The Case : The applicant M/s. Tejas Constructions & Infrastructure Private Limited is providing construction service to Shri Gajanan Sahakari Soot Girni Maryadit and consideration for the same will be paid to applicant subject to said conditions executed & completion of work shown as per the drawings, specifications & priced schedule of quantities. The applicant, seeking an advance ruling in respect of : 1. Whether the contractor can charge GST on the value of material supplied by the recipient of service? 2. What should be the mechanism to calculate the taxable value as per section 15 of the Act? The applicant has submitted that the value of contract as per agreement is Rs. 600 lakhs which is inclusive of material and labour. They will be paid GST on the entire value of the contract and after payment of GST, the value of the materials supplied by the contractee would be deducted and the balance amount will be paid to the applicant. On the basis of these facts submitted by the applicant. |
| 203 | GIB/WB/T.P. Roy/ 19.08.2019/AAR-329 | TP Roy Chowdhury & Company Pvt Ltd | Exemption | Facts & Issue Of The Case : The Applicant is stated to be acting as a stevedore and handles imported raw whole yellow peas. lt seeks a ruling on whether such imported yellow peas are 'agricultural produce' and services by way of handing of it is eligible for 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 to time (hereinafter collectively referred to as Exemption Notification). The question is whether the service of loading and unloading of imported raw whole yellow peas is exempt under Sl No. 54(e) of the Exemption Notification. The Applicant submits that it handles imported raw whole yellow peas in bulk that contains 1.45% broken grain and 10.86% split kernel. lt produces a test report for a cargo of 27 ,280 MI of the above item for which the importer has engaged the Applicant as the handling contractor. The term 'primary market' is not defined in the GST Act. lt is understood in common parlance as a platform or a place, like a mandi, where the farmers are directly selling to the buyers, including the wholesalers, mills, food processing units, exporters etc. lt appears that services relating to the cultivation of plants include support services as may be required till the farmer disposes the agricultural produce in the primary market. All services and processes beyond the realm of the primary market are excluded. |
| 204 | GIB/WB/Siemens Ltd/19.08.2019/AAR-245 | Siemens Ltd | Time of Supply | Fact & Issue of the Case: Whether and to what extent the lump-sum advance as on 01/07/2017 is taxable and when? Applicant also wants to know that 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? The applicant entered into a contract with Kolkata Metro Rail Corporation for ‘design, supply, installation, testing and commissioning’ of the power supply and distribution system. The contract is treated as work contract as defined u/s 2(119) of the CGST Act, 2017. The applicant contented that the lump-sum amount is paid for the requirement of fund and it cannot be utilized for any purpose and is recoverable from the applicant towards payment due for the tax invoices after achieving contract milestones. According to section 13(2) of the GST Act, it has been clarified that the date of receipt of payment shall be time of supply if it precedes the date of issuance of the invoice and the date of provision of service. The advance received by the applicant as ‘mobilisation advance’ shall be recovered as adjustment towards payments due for the tax invoices that shall be issued by the applicant after successive contract milestones. It is a service contract and the entire unadjusted mobilisation advance as on 01/0712017 , according to the Contract, applies towards payment of consideration for the works contract service. No service tax is leviable on the mobilisation advance except the portion adjusted in the service bills. The Contract makes it amply clear that the entire amount is applied as consideration for provisioning works contract service. |
| 205 | GIB/MH/Rotary Club of Mumbai/13.08.2019/AAR-16 | Rotary Club of Mumbai Nariman Point | Supply | Facts & Issue of the Ruling The applicant, “M/S. Rotary Club of Mumbai Nariman Point” is an organization which collects fees from their members in order to facilitate their meetings and for administrative purposes. The expenses incurred for the weekly meetings include the expenses for the location and light refreshments. These meetings, where charitable proposals are considered, discussed and approved/rejected are held for all the members so as review existing projects/activities and also to consider new projects for execution. The applicant submitted that Admin Account is being managed by them as a pure agent of the members and no actual service is being extended to the members. They have stressed that the principal of mutuality exists in their case and therefore they are not liable for GST on the fees/amounts receipt in donation/charity account are used exclusively for the purpose of donation/charity and such amounts are not utilized for administration purposes. The applicant, seeking an advance ruling in respect of the following questions: - (a) Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply? (b) If answer to question no. I is affirmative, whether it will be classified as supply of goods or services? (c) Whether the applicant would be a Taxable Person under the provisions of the Act? (d) If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year? (e) Whether the said collection of funds under common pool and spending back on the same said contributors, would entail ‘supply’ as defined in the law. (f) If answer to Question no.5 is affirmative, whether the same would be supply of goods or services? |
| 206 | GIB/TN/CHINNAKANI/26.07.2019/AAR-208 | Chinnakani Arumuga Selvaraja | Exemption | Issue & Fact of the Case: Classification and exemption of cattle feed in cake form? The applicant is engaged in the manufacture of Cattle feed in cake form. They are effecting the sales of cattle feed both locally as well as by way of inter-state sale. The cattle feed is manufactured from the groundnut oil cake along with a list of ingredients including husked rice with broken rice, black & broken rice, jiggery, salt and water and after duly processing it is fit to be sold as cattle feed. Cattle feed being sold is meant for domestic animal as an essential raise for the maintenance of life. The product ‘Cattle feed in cake form’ manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted as per vide Sl.No. 102 of N/N 2/2017-Central Tax (Rate) dated 28.02.2017 as amended and Sl.No. 102 of Notification. No .II (2)/CTR/532(d-5)/2017 dated 29th June 2017 as amended and in case of interstate supplies vide Sl.No.102 N/N 2/2017-Integrated Tax (Rate) dated 28.02.2017 of as amended.” |
| 207 | GIB/TN/CHENNAI/25.07.2019/AAR-206 | Chennai Port Trust | Input Tax Credit | Issue & Fact of the Case: Admissibility of Input tax credit of tax paid or deemed to have been paid? The applicant is engaged in supply of port services as an incidental supply of goods like disposal of discarded assets The applicant Is maintaining in house hospital for providing health and medical cover exclusively to their employees and pensioners. The hospital is only cost center and the inward supplies of medicines are provided to the employees and pensioners without charging any separate consideration. No apportionment of ITC is applicable, these medicines cannot be considered as Goods. medicines cannot be considered as "goods used for personal consumption" since the cost of these medicines are borne by the applicant as a part of service contract with its employees and pensioners as held in the case of “Hindustan Coca Cola Beverages Pvt Ltd vs CCE” as reported in [2015] 56 taxmann.com 378(Mumbai CESTAT). Sec 16. (1) , Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49,be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person Section 17(5) of the Act, which blocks/restricts certain credits, states as under (5) , Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the , (g) Goods or services or both used for personal consumption. The applicant has an in-house hospital for its employees, their dependents, pensioners and family pensioners for in-patient and out-patient treatments. They are governed by Two regulations under Section 124(I) read with section 132(1) of Major Port Trusts Act1963, which are Chennai Port Trust Employees' (Contributory Outdoor and indoor Medical Benefit After retirement) Regulations, 1989. Chennai Port Trust Employees (Medical Attendance in the Trust's Hospital and Reimbursement of Hospital Charges) Regulations 1994. |
| 208 | GIB/KN/Durga Projects /25.07.2019/AAR-224 | Durga Projects and Infrastructure Pvt. Ltd | Taxability | Facts & Issue Of The Case : Durga Projects and Infrastructure Private Limited is a registered incorporated company under the Goods and Service Tax Act,2017. Durga projects and infrastructure is engaged in construction and sale of residential complex based under joint development agreement. The company has sought advance ruling in respect of the applicability of GST on partially completed flats having identified customers before GST Regimes, after the implementation of GST Regime and also a situation where no customer is identified? The applicant had stated the activity of construction which they are doing falls under the “work contract” and GST is not leviable because consideration is received after issuance of completion certificate ,where required by the competent authority or its first occupation whichever is earlier, in accordance with para(5) of CGST Act,2017. The applicant meant by the “identification of customers” that the agreement has been entered into with the customer for construction of particular flat. In terms of schedule II ,their activity is liable to be treated as a supply of service. The applicant contented that as per the provisions of CGST Act 2017 (Section 141,142 and 143) the tax was leviable under earlier law but not in GST Law. Therefore in respect of partially completed flats, tax is applicable on the value of work already executed under earlier law, irrespective of whether payments are received or not. |
| 209 | GIB/TN/MRF Ltd./22.01.2019/AAR-181 | MRF Ltd | Input Tax Credit | Facts & Issue Of The Case : The Applicant intend to enter into an arrangement with M/s. C2FO INDIA LLP ( hereinafter referred as C2FO), a subsidiary of Pollen Inc, having its Indian Office at, 303, 0IA House, 470, Cardinal Gracious Road, Andheri (East), Mumbai 400099, Maharashtra, India for setting up an interactive automated data exchange which can be installed for data interaction relating to sale & purchase of goods and services between a Buyer (the Applicant) and a Supplier (any supplier of goods or input services of the Applicant) in compliance to various ethical, accounting and business standards. The advance ruling has been sought on the issue that "Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services." The invoices are all raised before the payment dates, so the time of supply is the date of raising invoices. The discount is given after the invoices are raised and supply of goods is made and no discount is recorded in the invoice. Hence, Section 15 (3) (a) does not apply. All the invoices are uploaded by the supplier in the C2FO software after they are raised. The value of supply in such transactions is the full undiscounted value mentioned on the invoice. The C2FO platform is a marketplace model where both the Applicant/recipient and his suppliers are registered but the discounts offered are not mentioned in the supply contract between the applicant and his suppliers at the time of raising invoices or before, though the discounts are specifically linking the relevant invoices. |
| 210 | GIB/KN/TOOLCOMP/16.07.2019/AAR-196 | Toolcomp Systems Private Limited | Taxability | Issue & Fact of the Case: The applicant is M/s Toolcomp Systems Private Limited is a company registered in GST involved in the manufacture and sale of Plastic moulds, press tools, jigs/Fixtures/Gauges, Injection moulded parts and design services, as per the specific orders & requirements of their customers. The applicant seeks advance ruling for clarification regarding applicability of Tool Amortisation Cost (Transaction Value) in GST Regime on capital goods received freely on returnable basis from the recipient (Customer) for Parts production and supply. This reference particularly where the principal manufacturer provides moulds, dies, jigs and fixtures or tools to the supplier for using manufacturing process. Such tools , patterns , jigs, fixtures supplied or paid by the purchaser will always remains the property of the purchaser and the vendor should use the same exclusively for the purchaser parts and maintain the same at vendors cost and will return the same to the purchaser after completing the supply or as instructed by the purchaser . The CBIC in its circular no. 47/21/2018-GST dated 8-6-2018 has clarified that moulds and dies (tools) owned by OEM that are provided to a component manufacturer on FOC Basis do not constitute a supply as there is no consideration and in such cases, the value of goods provided on FOC basis shall not be added to the value of supply of components .It is apparent that the issue raised by the applicant is covered under Circular no. 47/21/2018-GST. |
| 211 | GIB/KR/Spacelance/15.07.2019/AAR-352 | Spacelance Office Solutions Pvt Ltd | Registration | Facts & Issue Of The Case : The applicant is engaged in the business of sub leasing of office spaces as “co-working spaces” to their clients. In the “co-working Space model” the petitioner offers dedicated distinct and identifiable space, tables and chairs to each clients working there. Each client company is working as separate and identifiable office within the main office. These companies are maintaining there financial records in electronic form and very well accessible from the “co-working space” at all the time. The applicant has sought the advance ruling on the following issue- Can GST registrations allowed for multiple companies from same address, provided they follow all GST Rules related to “principal Place of business”? These are start-up companies in service sector, where no stock has to be maintained. There is no prohibition under GST Law for obtaining GST Registeration to a shared office space or virtual office, if the land lord permits such sub leasing as per the agreement. |
| 212 | GIB/DL/TUI India/28.06.2019/AAR-251 | TUI India Private Limited | Classification | Facts & Issue of the Case The applicant, “M/s. TUI India Private Limited” is mainly engaged in the business of outbound tours. It also provides reservation services for accommodation (service code: 998552) or services of booking of hotel rooms in foreign countries to Indian B2B (other travel agents & tour operators) and B2C (tourists) clients who are visiting overseas. For this purpose, the applicant has entered into contracts with various online / off- line hotel aggregators for booking of hotel rooms in foreign countries. As per the requirement of its clients, the applicant does online booking of hotel rooms from the websites of such hotel aggregators or otherwise and make payment to them on behalf of the clients. The applicant has also entered into a “Commercial Agreement” dated 27.01.2017 with M/s Destinations of the World DMCC, Dubai, UAE (“DOTW”). The DOTW is a dedicated global wholesale travel distributor that sells a variety of travel components including accommodation, which are made available on a non-exclusive basis to travel companies such as travel agents, tour operators on DOTW’s Website or via XML. The applicant seeks advance ruling to know if in case of ‘Accommodation Only’ services, GST will be charged @ 18% on only the Service Fee / Convenience Fee charged by the applicant, if the applicant satisfies the following conditions of Pure Agent (i) It acts as a Pure Agent of its B2B Client to incur expenditure or costs for supply of hotel services. (ii) It books the hotel services purely as per the requirements of the B2B client and does not do so on its own accord. (iii) It does not use for its own Interest hotel services so procured. However, it gets the bill from Hotel in its own name. (iv) It receives only the actual amount incurred to procure the hotel services, in addition to the amount received for the services it provides on its account and also is there any option available to a ‘Tour Operator’ to either charge GST @ 5% (with no ITC) or charge EST @ 18% (with full ITC). The applicant is of the view that it satisfies the above stated conditions of Pure Agent, accordingly, it should charge GST @ 18% on only its Service Fees / Convenience Fee. |
| 213 | GIB/GJ/Gujarat State/27.06.2019/AAR-327 | Gujarat State Financial Services Ltd | Taxability | Facts & Issue Of The Case : The Applicant M/s. Gujarat State Financial Services ltd (GSFS) is a wholly owned subsidiary of Government of Gujarat has 100% holding and is registered with RBI as a Non-Banking Finance Company. Advance Ruling has been sought on the following issues: 1. The Applicant is providing financial assistance in the form of loan to various Government of Gujarat entities, whether all such Gujarat Stated owned entities and GSFS become related persons in GST? 2. The Applicant is not charging any processing fees/ any other charges, for providing to Government of Gujarat State owned entities, and interest being charged as full consideration, then whether GST will be chargeable on, notional processing fees/ notional any other charges, provided by way of loans to Gujarat state owned entities? The applicant submitted that they are receiving interest as consideration from various Government of Gujarat entities to whom financial assistance is provided. As a policy of the company, it is not charging any processing fees or any other charges for providing financial assistance to any clients i.e. from any Government entities. The applicant concluded by mentioning that considering facts of the case, relevant provisions of the law, according to applicant since he is not charging processing fees or any other charges to any client and interest being charged as a full consideration against financial assistance given by GSFS, GST shall not be chargeable on notional processing fees or any other notional charges on services of loans provided by him to its client. |
| 214 | GIB/WB/ASHIS/25.06.2019/AAR-201 | Ashis Ghosh | Supply | Issue & fact of the Case: Whether the contract procured by the applicant is classified under HSN 2505 i.e. being a supply of sand? The applicant has procured two contracts from M/S Mackintosh Burn ltd for filing in the compound, tank, low land etc. with silver sand and earthwork in layers, including spreading and compacting. Applicant insist that his supply is classifiable under HSN 2505, being a supply of sand. Section 2(119): “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. |
| 215 | GIB/MP/INDO THAI/25-06-2019/AAR-249 | Indo Thai Securities Limited | Taxability | Facts & Issue of the Ruling The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 by “M/s. INDO THAI SECURITIES LIMITED” a public limited company registered under the Goods & Services Tax. The Applicant is a registered stock broker dealing in purchase/sale of securities for and on behalf of its clients and barges brokerage for its activities. The applicant acquires securities for and on behalf of its customers and recovers its dues. The dues are mainly consist of two components i.e. amount due towards the security and the brokerage. However sometimes clients delayed the payment and on such delay an additional amount is charged which is termed as Interest/Late fee/ Penalty. The question raised before the Advance Ruling Authority is that, the applicant charges interest from customers for delayed payment, the amount on which interest is charged consists of two components — cost of securities and brokerage. Interest charged on cost of securities is exempt under notification .no. 12/2017 Central Tax (Rate) dated 28-06-2017 as amended, then what will be the tax liability on such interest charged from customers. |
| 216 | GIB/TN/SPECSMAKERS/24.06.2019/AAR-244 | Specsmakers Opticians Private Limited | Value of Supply | Fact & Issue of the Case: Which value should be adopted in respect of transfer of branches located outside India? Determination of time and value of supply of goods? Specsmakers Opticians Private Limited is registered under the applicable provisions of GGST 2017 and TNGST 2017, having office in Tamil Nadu, Chennai and branches also outside located in Chennai. The applicant stated that the goods are transferred as such to their branches in other states who further sell to their customers. According to Section 25 of CGST act ,the applicant need to have separate registrations as applicant and his branches are distinct person. As per rule 28(a) the value shall be the ‘open market value’ of such supply. As per section 15(1) (the value of goods or services or both be the transaction value ,which the price actually paid or payable for the said supply where the supplier and the recipient of supply are not related and the price is sole consideration for the supply). The applicant states that he may include any value while invoicing to the receipt as the recipient is eligible for full input tax credit as per proviso to Rule 28 . The applicant may use the value higher than the open market value to pass on input tax credit to his branch office or he may use a much lower value than his cost price, it will lead to accumulation of ITC . |
| 217 | GIB/TN/CMC VELLORE/25-11-2019/AAR-294 | CMC Vellore Association | Taxability | Facts & Issue Of The Case : CMC Vellore Association, is engaged in provision of Health Care services to both inpatients and out-patients and they are registered under GST Act with GSTIN 33AAATC1278N1ZN. They have preferred this Application seeking Advance Ruling on the following questions: Whether the medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures would be considered as " Composite Supply" of health care services under GST and consequently can exemption under Notification No.12/2017 read with Section 8(a) of GST be claimed? Tax liability on medicines supplied to in-patients through pharmacy? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted the copy of Challans evidencing payment of Application Fees of Rs. 5000/- each under Sub-rule (1) of Rule 104 of CGST Rules 2077 and SGST Rules 2017. It has been examine that the exemption is applicable to a "Clinical Establishment", when services by way of diagnosis or treatment or care for illness, etc. are undertaken by such establishment under the directions of a medical doctor. "Clinical establishment" is defined in the said notification under 2(s), which states that- a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India to carry out diagnostic or investigative services of diseases. |
| 218 | GIB/TN/SANGHVI MOVERS/21.06.2019/AAR-194 | SANGHVI MOVERS LIMITED | Input Tax Credit | Fact of the Case: M/s. Sanghvi Movers Ltd is engaged in the business of providing medium-sized heavy-duty cranes on wet-lease basis i.e. Own, Operate and Maintain and provide entire operating crew, such as crane operators, riggers, helpers, technicians, engineers, etc The applicant entered a Memorandum of understanding (“MoU”) with SML HO for ‘Crane & Trailer Supplies’ to SML TN Depot at TN Chennai, from where the applicant would further sub-lease such cranes to final customers. SML HO agrees to provide cranes, cranes components, parts & trailer on monthly rental basis to SML TN. The ownership rests with SML HO. The payments are however made by the SML TN to SML HO on netting off basis i.e. adjustment of receivable and payable in book of accounts are made and net amount is payable. Issue Involved: Whether on facts and circumstances of the case, since Integrated Goods and Services Tax (“IGST”) is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged? |
| 219 | GIB/MH/NESA Global/19.12.2018/AAR-433 | Nes Global Specialist Engineering Services Private Limited | Place of Supply | Facts & Issue Of The Case : NES Global Specialist Engineering Services Private Limited (NES India) has its registered office is situated at office no 24 & 28, Red Bricks – Level 1, HDIL Kaledonia, Sahar Road, Andheri East, Mumbai-400069, Maharashtra, India. The Company is engaged in providing a supply of man-power services to highly technical industries such as Oil and Gas, Power, etc. GST Regn number:- 27AACCN9033F1ZI & CIN U72200MH2008FTC288230. The applicant, seeking an advance ruling in respect of : 1. Whether the transaction in question is a Zero Rated Supply or a Normal Supply under GST ACT? 2. If the said supply is a Zero Rated Supply, then can the same be considered as an export service under the GST Act? |
| 220 | GIB/WB/NEO BUILT/10.06.2019/AAR-278 | NEO BUILT CORPORATION | Exemption | Issue & Fact of the Case: The Applicant seeks, .ruling on whether emption under Sl.No’ 3 or 34 of Notification No 9/2017- lntegrated Tax (Rate) dated 28/0612017 (hereinafter the Exemption Notification)', as amended from time to time, applies to the above supply? Sl No. 3 of the Exemption Notification exempts from payment of GST any "pure service" (excluding works contract service or other composite supplies, involving supply of any goods) provided to the Central Government, State Government 'or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to panchayat under Article 243G of the constitution or in relation to any function entrusted to a Municipality under Article 243w of the constitution. The Applicant submits that the recipient is the state Government' He submits a price schedule that describes the work and its value. He argues that the work involves pumping out the water, earthwork in excavation and re-excavation of the drainage channels., services related to the disposal of the excavated material, compacting earthwork in the embankment and is pure service or a composite supply where the supply of goods is negligible' He claims that the work is an activity in relation to a function entrusted to a panchayat under Article 243G. ln its circular No. 51/25/2018-GST dated 31/07/2018 the Central Government clarifies that the service tax exemption at serial No. 25(a\ of Notification No' 25/012 dated 20/06/2012 (hereinafter the ST Notification) has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. sl No. 25(a) of the ST notification under the service tax exempts "services provided to the Government, a local authority or a governmental authority by way of water supply, public health' sanitation' conservancy, solid waste management or slum improvement and up-gradation'. These functions are in the nature of public welfare service that the governments on their own, and sometimes through governmental authorities/entities, do provide to the citizens. When the activity is in relation to any such function, the supply to the governments or governmental authorities/entities or local authorities is exempt from paying GST under SI No. 3 or 3A of the Exemption Notification, provided it is a pure service or a composite supply where supply of goods does not constitute more than 25% of the value. |
| 221 | GIB/WB/MOHANA/10.06.2019/AAR-233 | Mohana Ghosh | Input Tax Credit | Issue & Fact of the Case: Whether GST paid on the purchase of motor vehicle for supplying rent-a-cab service is admissible or not? The applicant supplies rent a cab service, as per section 17(5)(a) of the GST Act allows credit of input tax paid on the purchase of motor vehicle when used for supplying passenger transportation service. The 17(5)(a) of the Act provides that ITC shall not be available on inward supply of motor vehicle for transportation of persons having approved seating capacity of not more than 13 persons (including driver), however certain exceptions are there. Renting of any motor vehicle is classified under SAC 9966 is taxable under Sl No. 10(i) of N/N 11/2017-CT(Rate) dated 28.06.2017. The section 17(5)(b)(i) of the GST Act do not contain reference to the rent a cab service hence ITC not available in respect of renting or hiring of motor vehicle. |
| 222 | GIB/MH/Imperial Motor/10.06.2019/AAR-405 | M/S. Imperial Motor Stores | Classification and Time & Value of Supply | Facts & Issue Of The Case : The applicant M/s Imperial Motor Stores are Distributors of Veethree Range of Automotive Dashboard Instruments, Clusters & sensors manufactured by: M/s Indication Instruments Ltd. Instruments are mounted on front end of Cars, Trucks, Tractors, TWO Wheelers, Three Wheelers Compressors etc, as also Stationary Engines. The applicant, seeking an advance ruling in respect of : Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. Applicant stated that the some of the vendors or competitor are supplying cluster @ 18% treating supply of cluster as covered under excise Tariff 9026 or 9029 & some of them are supplying @ 28% treating supply of cluster as covered under Excise Tariff 8708. If person supply the individual taximeter, flow meter, level gauge, heat meter, speedometer etc separately then those product surely covered under excise tariff either 9029 or 9026. But applicant supplying the combinations of instrumentation including speedometer, Tachometer, Odometer, Fuel Gauge, Temp Gauges and various Tell Tales, Buzzers & Clock Display etc. |
| 223 | GIB/KA/MAARS SPACE/31.05.19/AAR-14 | M/s. MAARS SPACES PVT. LTD. | Taxability | CASE The Applicant entered into a Joint Development Agreement on 08/11/2017 with Landowners for development of land into residential layout along with specifications and amenities. The consideration will be share in ratio of 75% on revenue for Landowner and 25% for Applicant. The development cost shall be borne by the Applicant. Pursuant to JDA, Applicant had entered into an agreement with customers for sale of developed plots for consideration. Applicant raised following questions. 1. Whether the activity of development and sale of land attract tax under GST? 2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of Service? Order No.- KAR ADRG/ 119/2019 |
| 224 | GIB/RJ/GREENTECH MEGA/28.05.2019/AAR-472 | GREENTECH MEGA FOOD PARK PVT. LTD. | LEVY OF GST | FACTS AND ISSUE OF THE CASE: In this case applicant got approval from the Ministry of Foods Processing Industries, Government of India (“MoFPI”) to set up a Mega Food Park at Village Roopangarh, Ajmer, Rajasthan.Memorandum of Agreement has been entered into between the President of India acting through the Director, MoFPI and the Applicant Company. In terms of the said MOA, the applicant responsible for establishing the Food Park, including design, engineering procurement, financing, construction and operation of the Food Park in accordance with the provisions of MOA read with the scheme guidelines. That as part of the development or setting up of the Foods Park, the Applicant company has identified / developed certain individual plots on the project site for the purpose of transferring the plots for a lease of 99 years and setting up of industrial units inter alia manufacturing of food and related products as well as food processing activities in accordance with the Scheme Guidelines. That the applicant Company wishes to enter into lease agreements with several lessees for a total period of 99 years for separate industrial units situated at Greentech Mega Food Park, Village Roopangarh in Ajmer (Rajasthan) for a consideration towards booking and allotment of developed plot. The entrepreneurs can pay either immediately or within a mutually agreed upon period along with interest. ISSUE OF THE CASE: Whether the Lease Agreement between the Applicant Company i.e. the lessor and the Lessee for a period of 99 years is a Sale of immovable property and outside GST and is exempt from levy of GST? If the present transaction of giving land on lease of 99 years is taxable under GST, then at what rate and what HSN Code is applicable? |
| 225 | GIB/MH/KONKAN LNG/24.05.2019/AAR-227 | Konkan LNG pvt ltd | Input Tax Credit | Issue & Fact of the Case: Whether the applicant is eligible to avail/utilize input tax credit in terms as per section 16 and 17 of the CGST/SGST/IGST paid to various contractors? Whether services of the works contract by the contractor is covered under item (vii) of serial No.3 of Table of the N/N 11/2017-CT(Rate) dated 28.06.2017 as amended by N/N 31/2017-CT(Rate) dated 13.10.2017? The applicant is providing the taxable services and on the taxable services it is collecting the CGST and SGST and paying the tax and filing the returns as required under the provision of GST law. He has the LNG regassification plant at Dabhol and hereby engaged in the regassification of the LNG. The LNG, which is the raw material of the plant, reaches to plant through the jetty where it is unloaded from various cargoes. The captive jetty is situated in sea and it is about 1.8 km from the tanks areas and is well within the plant area. Adjacent to the jetty, there is existing break water wall which was constructed by DPC, which prevents the high waves and tide to touch the jetty and cargo/ships of LMG and thus acts as a safety wall from the jetty as well as the ship from the danger of damage due to high waves. However, the existing break water wall was not complete and requires immediate reconstruction in order to keep the jetty and cargo safe during the LNG unloading process. Due to the operational restriction, the jetty cannot work and therefore the existing break water wall, requires reconstruction and for this purpose, the applicant has invited the tender where the scope of work is defined. With the given scope of work and the award of the work to various contractors, the services of the contractor will be covered under the services of works contract as defined under section 2(119). As per section 2(119). “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. With the scope of the work the majority of the work can be covered as “Earth work” as in involves as it involves the dredging work, quaffing and placing the core material as well as secondary material and placing of different sizes of Acropods. Applicant supplying the break water wall will raise their invoice as per section 31 of CGST/SGST/IGST Act. The issue here is analyzed under section 2(119),17(5)(d),16 of GST Act. Breakwater will be constructed, for which the tendering process would be done and the work of building such breakwater wall will be allotted to contractors. Applicant has quoted that “the applicant is not covered under the exclusion clause of section 17(5)(d) of the Goods and Service Tax Act (CGST/MGST)”. Whereas section 17(5)(d) of the GST Act states that “Goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.” Here the applicant assumes that the proposed break water wall is plant and machinery, As Section 17(6) of the GST Act explanation has been given for the expression Plant and Machinery as” Plant and Machinery means apparatus, equipments and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural support but excludes: Land, Building or any other Civil Structure Telecommunication Towers Pipelines laid outside the factory premises From the above explanation it is clear that the dealer is covered under this section. And the proposed breakwater wall’ is a civil structure. |
| 226 | GIB/GA/CHOWGULE/21.05.2019/AAR-209 | Chowgule & Co. pvt ltd | Input Tax Credit | Issue & Fact of the Case: Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product back to the same supplier in view of the fact that import duty is not applicable? Whether applicant is liable to pay IGST? Whether the applicant can avail the input tax credit for the IGST so paid? Whether the applicant can claim refund of unutilized input tax credit on export of services.? The applicant proposes to enter into a contract with a non-resident party for rending service of conversion of iron ore into pellets. The NR will arrange for iron ore from abroad and the same would be imported in India by the applicant using its own GSTIN. The applicant will carry job work at their plant, the applicant will export the pellets to NR and send the invoice for the same. As per IGST Act Section 2(6) “Export of services” means the supply of any service when, – (i) the supplier of service is located in India. (ii) the recipient of service is located outside India. (iii) the Place of supply of service is outside India(also refer sec 13 of IGST ACT ) (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange (v) the supplier of service and the recipient of service are not merely establishments of a distinct person As per sec 5(1) of Integrated Tax Act , 2017 Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. Section 16(1) of CGST ACT , 2017 Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. |
| 227 | GIB/WB/SENCO GOLD/08.05.2019/AAR-414 | Senco Gold Limited | Input Tax Credit | Facts & Issue Of The Case : The Applicant is engaged in the manufacturing and retailing of jewellery and articles made of gold, silver, platinum, diamonds and other precious stones under the brand name “Senco Gold & Diamonds”. Apart from his own retail stores, the Applicant also maintains a network of franchisee-operated stores. The Applicant intends to settle the mutual debts through book adjustments. He seeks an advance ruling on whether the input tax credit is admissible when he settles through book adjustment the debt created on inward supplies from the Franchisee. section 2(31), provides the scope and ambit for modes of payment. It includes, in relation to the supply of goods or services, any payment, made or to be made, whether in money or otherwise, and also the monetary value of any act or forbearance. This definition of ‘consideration’ cast the net so wide that almost no form of payment is excluded. Similarly, if the payee owes the payer a debt, and accepts a reduction in such a debt liability as a valid form of payment, that should also be regarded as a valid ‘consideration’ for a supply. In other words, reduction in book debt (an asset in the payer’s books of accounts) is a valid ‘consideration’. Third proviso to section 16(2) of the GST Act says: “the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon.” |
| 228 | GIB/WB/SENCO GOLD LTD/08.05.2019/AAR-188 | SENCO GOLD LTD | Input Tax Credit | Fact of the Case: The applicant was engaged in the manufacturing and retailing of jewellery and articles, the applicant also maintained a network of franchisee-operated stores The applicant raised tax invoices on the Franchisee for the supply of jewellery and other articles and also for Franchise Support Services in terms of the Agreement periodically On its part, the Franchisee also raised tax invoices on the applicant for the supply of old gold, silver etc., received from the customers. Issues Involved : Applicant has sought advance ruling in respect weather ITC is admissible when he settles through book adjustment the debt created on inward supplies from the Franchisee. |
| 229 | GIB/MH/Cliantha/04.05.2019/AAR-426 | Cliantha Research Limited | Place of Supply | Facts & Issue of the Ruling- The Applicant CRL (formerly known as B.A. Research India Limited), a global Clinical Research Organization, providing comprehensive range of clinical research and support services by performing technical testing and analysis on the Drug/Investigational Product provided by sponsors located outside India and submits final the report to such foreign sponsors. In India, the Applicant is registered as a public limited company under the Companies Act, 1956. The Applicant provides Clinical Research services to the sponsors located outside India. In India, the Applicant is registered as a public limited company under the Companies Act, 1956. The Applicant provides Clinical Research services to the sponsors located outside India. |
| 230 | GIB/RJ/RAMBAGH PALACE HOTELS/30.04.2019/AAR-185 | Rambagh Palace Hotels (P.) Ltd. | Input Tax Credit | Fact of the Case : The applicant is a five-star deluxe heritage hotel engaged in hospitality business operated under brand name “Taj”. Services provided by applicant are taxable supplies and subject to levy of GST. The major portion of expense is towards repair and maintenance of the hotel and thus, the applicant through this application seeks guidance on the availability of ITC or not. Issues Involved : Applicant has sought advance ruling in respect of ITC when GST Paid on building material, carrying out repair of building, repair of furniture and fixtures, and works are carried out in a composite manner as a works contract, GST paid on Electrical fittings also GST on labour supply for carrying out repair of electrical installation and sanitary fittings. |
| 231 | GIB/MH/ROTARY CLUB/30.04.2019/AAR-186 | ROTARY CLUB OF MUMBAI QUEEN NECKLACE | Input Tax Credit | Fact of the Case : The club is affiliated to Rotary International, a worldwide organization with 520 + districts, 35000+ clubs and 1.2 million plus members. The object of applicant club is to encourage and foster the ideal of service. The club is working as Non-Profit Organization. Issues Involved : Applicant has sought advance ruling in respect Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services also club can claim ITC on banquet and catering service for holding members meetings & various events? |
| 232 | GIB/MH/SANOFI /24.04.2019/AAR-187 | SANOFI INDIA LTD | Input Tax Credit | Fact of the Case : The applicant engaged in business of sale of pharmaceutical goods , they incur various marketing and distribution expenses, with a view to promote their brand/products. The applicant distributes different type of products among its trade channels as promotional items or brand reminders. In case of Shubh Labh loyalty programme, the distributors/wholesalers get rewards based on the reward points earned on the basis of quantity of goods sold by them. Issues Involved : Applicant has sought advance ruling in respect weather ITC available of the GST paid on Expenses incurred towards promotional scheme of Shubh Labh Loyalty Program also GST paid on expenses incurred towards promotional scheme goods given as brand reminders? |
| 233 | GIB/MH/DAEWOO-TPL JV/24.04.2019/AAR-442 | DAEWOO-TPL JV | Work Contract | FACTS AND ISSUE OF THE CASE: The Applicant though eligible to claim for refund of inverted duty structure under Section 54(3) of the CGST Act, wishes to understand the in-principle applicability of Notification 2l and 26 in as much whether the same allow for refund of ITC availed on input services (and remaining unutilized) in whole or part thereof. Daewoo-TPL JV, a joint venture between M/s. Daewoo Engineering and Construction Company Limited and M/s. Tata Projects Limited (‘the Applicant’) is inter alia engaged in the business of designing, engineering and construction of Mumbai Trans Harbour Link Project (‘MTHL Project’).The Applicant is a job worker providing its services at outward taxability @ 12% GST. For the purchase of raw material and other inputs required to execute the project, the Applicant pays 18% and 28% GST on inputs and capital goods; As per Section 54(3) of the CGST Act, 2017 (‘the Act’), a registered person is eligible to claim refund of accumulated ITC in case the rate of GST on inputs is higher than the GST Rate on outward supplies, subject to certain conditions. As per Section 54(3) of the Act, benefit of refund of unutilised ITC is available in case of inverted duty structure. The benefit is extended on entire of such ITC whether it is on account of inputs, input services or capital goods According to Section 54(3) of the Act read with Notification No. 21/2018 – C.T. (Rate) dated 18 April 2018 implies that the formula under Rule 89(5) of the Rules for Net ITC only considers ITC on inputs and not input services |
| 234 | GIB/MH/AAREL/24.04.2019/AAR-240 | Aarel Import Export Private Limited | Registration | Facts & Issue of the Ruling M/s Aarel Import Export Private Limited is a Company having its head office at Mumbai, Maharashtra and is registered under the GST Act. Applicant is importer and exporter/ trader of products such as Black Matpe, Toor Whole, Coke, Agarbatti, etc. Applicant wishes to import the Coke (Processed product from Coking Coal) either Lam Coke or Nut Coke from Indonesia at Paradip Port in the State of Odisha. Goods would be stored at a rented Customs warehouse (Ex-bond) at Paradip Port. Applicant do not have any separate establishment or place of operation in the State of Odisha, wants to clear the goods from that warehouse in the name of Mumbai office using Maharashtra GSTIN where the importation will be completed on payment of custom duties, if any, and IGST in the name of Mumbai office and wish to sell the goods directly from Paradip Port warehouse (EX-BOND) to the customers in Odisha and accordingly charge IGST to the customers by raising bill from Mumbai office itself and not Odisha. The Petitioner is seeking advance ruling to know, whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip port, Odisha where they do not have any separate GST Registration and Charge IGST from Mumbai to their Customer in Odisha is correct or not, or do they have to take separate Registration in the State of Odisha for the mentioned transactions and If they do not need separate registration in Odisha, can they do the transaction on Mumbai Head Office GSTIN, then in case of e-way bill, is it correct to mention the GSTIN of Mumbai and Dispatch place as Paradip Port. |
| 235 | GIB/MH/Gandhar Oil/15.04.2019/AAR-424 | Gandhar Oil Refinery (India) Limited | Place of Supply | Facts & Issue of the Ruling- The Gandhar Oil Refinery (India) Limited is registered under companies Act, 1956 having registered office at 18th floor DLH Park, S V Road, Goregaon West, Mumbai -400062. The company is engaged in trading activity of Non coking Coal and Manufacturing activity of Petroleum Products. The manufacturing activity is carried out from plant located at Silvassa (D &H) and Taloja (Maharashtra) State. The company is engaged in trading activity of Non coking Coal and carrying on business from various states Following issues has been raised by the applicant: Whether the applicant requires registration in each State separately? Whether the applicant can adopt the procedure to raise the invoice from Mumbai Head Office/Registered Office at Mumbai for imports received at various ports, located in various states in India and charge IGST from Mumbai to our customers in various state is proper or not. If we cancel separate registration in various state can we do the transaction on Mumbai Head Office GSTN, then in case of issuance of E – way bill is it correct to mention the GSTN of Mumbai and mention dispatch place of port of respective state/port. |
| 236 | GIB/RJ/ TP AJMER/11.05.18/AAR-149 | M/s TP AJMER DISTRIBUTION LIMITED | Taxability | Facts & Issue Of The Case : M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in the business of distribution of electricity The question/ issue before the authority of advance Ruling (AAR) for determination are: (i) Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered from its customers? The other services such as: a. Application fee for releasing connection of electricity b. Rental Charges against metering equipment c. Testing fee for meters/transformers, capicitors etc d. Labour charges from customers for shifting of meters or shifting of service lines e. Charges for duplicate bill (ii) Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer? |
| 237 | GIB/UTT/ Innovative Textile Ltd. /26.03.2019/AAR-477 | Innovative Textile Ltd. | Exemption | Issue Involved: 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? the applicant is carrying on the business of manufacturing of textile yarns, fabrics and garments across India and one of them is situated at B-8, Phase-I, SIDCUL Industrial Park, Sitarganj, Udham Singh Nagar, Uttrakhand and on perusal of the agreement, we find that the applicant has intends to sale the ongoing Sitarganj business along with its all assets & liabilities and the said Sitarganj business is live/operating. |
| 238 | GIB/RJ/NAWODIT/26.03.2019/AAR-286 | Nawodit Agarwal | Supply | Issue And Fact Of The Case: Do we need to Charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel? The Applicant, Shri Nawodit Agrawal is a transporter in few cement companies and is engaged transporting Cement/Clinkers of Shree Raipur cement, Baloda Bazaar. Pursuant to the oral agreement between the aforesaid parties, Shree Raipur Cement proposed thot while transporting their cement/ clinkers, diesel required would be provided by Shree Raipur cement. Applicant seeks clarification as to whether diesel cost in respect of transporting is to be included or excluded while charging GST on freight amount. With a view of Section 7(1) related to supply “all farms of supply of goods or services or both such as sole, transfer barter, exchange, license, rental, lease or disposal mode or agreed to be mode for o consideration by a person in the course or furtherance of business” Diesel so provided by the service recipient to the applicant for use in truck/ vehicles of the applicant forms on important and integral component of this business process, without which the process of supply of cement can never get materialized. |
| 239 | GIB/MH/COLO COLOR/24.03.2019/AAR-210 | Colo Color | Classification | Issue & Fact of the Case: Whether the activity of merely printing or reproducing the content given by the photographers/retail customers on pen drive, cd, memory card or any other storage media will be classifiable under service code 998912 or 998386? The applicant is a multifaceted retail, wholesale and institutional sales company that offers a range of products, solutions, services and equipment related to digital printing. Applicant submits that there are two competing entries for classification of the activity of printing services carried out by the applicant. As per Entry no 27 of N/N 11/2017 Central Tax (Rate) dated 28.06.2017 as amended by N/N 20/2017 Central Tax (Rate) dated 22.08.2017 SAC Code 998912 as “Printing and reproduction services of recorded media, on a fee or contract basis” is taxable at CGST 9%. The Applicant submits that other relevant SAC for the classification of the activity is under SAC 998386 as “Photographic and video graphic processing services” falling under SAC 9983 are liable to CGST at 9% under Entry 21 of N/N 11/2017 Central Tax (Rate) dated 28.06.2017. CBIC circular dated 1.01.2019 has clarifies that color printing of images from film or digital media is covered under SAC 998386. |
| 240 | GIB/UP/PREMIER CAR/11.03.2019/AAR-454 | M/S PREMIER CAR SALES LTD | Composite Supply | FACT OF THE CASE: In this case the applicant M/s Premier Car Sales Ltd. is engaged in the sale of motor vehicle parts and accessories.The Applicant has entered into a dealership agreement with Hyundai Motors India Limited for providing repair services to the customer on behalf of HMIL during warranty period. The Applicant receives consideration towards labour charges for providing repair services and also reimbursement of cost of parts replaced, if any, to the customer during the warranty period. ISSUE OF THE CASE: Whether repair services carried out by the Applicant under the dealership agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of the CGST Act? Whether the entire repair services including supply of spares can be classified under S. No 25 in Notification 11/2017-Central Tax (Rate) dated June 28, 2017 (“Services Rate Notification”), subjected to tax at the rate of 18%? |
| 241 | GIB/WB/Srijan Reality/08.03.2019/AAR-421 | Srijan Realty (P) Ltd. Vs. Commissioner of Service Tax | Pure Agent | Facts & Issues Involved: The petitioner has sought a declaration that, supply of electricity by the petitioner to the occupiers of “Galaxy Mall”, a commercial complex is not a service exigible to tax under the Finance Act, 1994. Whether the supply of electricity by the petitioner to the occupiers of “Galaxy Mall”, a commercial complex, is a service exigible to Service Tax under the Finance Act, 1994 (“the Finance Act”). The petitioner obtains high-tension electric supply from India Power Corporation Ltd. It, in turn supplies electricity to theoccupants of the commercial complex, on low-tension. It collects the money equivalent of the amount of electricity consumed by the occupants on the basis of the sub-meter readings of such occupants. Whether this transaction is exigible to Service Tax or not is the issue that has fallen for consideration in the present writ petition. |
| 242 | GIB/KR/Polycab/02.03.2019/AAR-412 | Polycab Wires Pvt. Ltd | Input Tax Credit | Facts &Issue Of The Case: The applicant is a dealer in electrical goods, cables of all kinds including winding wires, pipes etc. They had supplied electrical items to Kerala State Electricity Board through their distibutors spread across the State in connection with reinstating connectivity in the flood ridden areas as part of the “mission reconnect”. The applicant sought advance ruling on the following issues: i) Determination of GST liability with respect to goods provided free of cost by the Distributors ofPoly Cab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas; and ‘admissibility of input tax credit in relation to such goods. ii) Applicability of Sec.17( 5) of CGST Act, 2018 on CSR expenses. In order to operationalize the commitment of the applicant to provide goods at free of cost to Kerala State Electricity Board for flood renovation work, the applicant instructed its distributors to provide the goods.The distributors billed the goods to Kerala State Electricity Board and paid GST to Government. In the invoice so issued, the distributor had valued the goods for the purpose of tax and value was shown as discount. In this supply, since the consideration is not wholly in money, Rule 27 of the CGST/KSGST Rules would apply for valuation. After the goods are supplied to Kerala State Electricity Board, distributor would raise claim to the applicant who will reimburse the value to the distributor. |
| 243 | GIB/KR/KERALA FOREST/01.03.2019/AAR-252 | Kerala Forest Development Corporation Ltd. | Taxability | Facts & Issue of the case The applicant “M/s. Kerala Forest Development Corporation Ltd.” is conducting eco-tourism activities in the reserve forest at Munnar, Gavi, Nelliyampathy and Arippa. The objective of Eco-Tourism programs is to provide the guests the experience of the wild life in natural habitat and to create awareness for conservation as well as protection of forest wild life. The applicant offers tour packages at Munnar, Gavi, Nelliyarnpathy and Arippa. The charges for tour package depend upon the type of accommodation chosen by the customers. Now the applicant intends to change the modus operandi by issuing separate invoices to customers/guests for the services availed by them, instead of giving as packages. It is pointed out that these services are individually available to the guests, as such the guests have right to choose any one of the services. If the guests choose all the services, they will provide separate invoice. Accordingly, the applicant requested advance ruling on the following: Tax liability under GST for the tour packages, which are provided to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. against separate invoices. It is stated by the applicant that charges for accommodation per guest is below threshold minimum to levy tax. The food and beverages are prepared in each of the destinations, and are served to the guests. Since the accommodations are in faraway places) the guests are provided with a fixed menu with choices and accordingly the rates are also fixed. For this they will charge 5% GST vide Serial No.7 of Notification No.11/2017- Central Tax 11 (Rate) dated 28.06.2017 as amended by Notification No.13/2018- Central Tax (Rate) dated 26.07.2018. For providing service of authorized guide, the applicant proposes to collect 18% GST. |
| 244 | GIB/MH/E-Square/29.12.2018/AAR-420 | E-Square Leisure Pvt Ltd | Pure Agent | Facts & Issue Of The Case : The applicant E-SQUARE LEISURE PRIVATE LIMITED’ having GSTIN 27AAACG5176C1ZT and is engaged in the business of exhibition and business services, accommodation in hotels, inn, guest house, club or camp site, etc services, and restaurant services. the applicant, seeking an in respect of the following questions : 1. Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? 2- In case GST is levied what is the rate of GST applicable to said reimbursement of expenses. The applicant is providing more than two services i.i., renting of immovable property being the cinema theatre, supply of power through DG set and water through RO besides cooking fuel. Dealing with the question wheather the applicant is acting as pure agent in respect of water and electricity, the authority noted that the applicant has installed the main electricity connection and has different sub connections at each location for reading actual consumption of electricity. Applicant has also installed the DG sets for generation of electricity in case of power failure. The water required is also provided through RO system. This show that these supplies are on their own account and is for effective enjoyment of activities related to the theatre. |
| 245 | GIB/MH/Security Printing/25.02.2019/AAR-387 | M/s Security Printing And Minting Corporation of India Limited | Classification of good | Facts & Issue Of The Case : The applicant M/s. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED filed an application. The applicant, seeking an advance ruling in respect of : Determination of applicable HSN code for the material ‘Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing’. Applicant wants to ascertain the correct classification of said goods between two classifications submitted by them i.e. Chapter Heading 3919 and Chapter Heading 4911 of the GST Tariff. As per the submissions made by the applicant we find that the subject product is nothing but a self-adhesive film which is able to stick permanently to paper and classifiable under Chapter 3919. Our finding is also strengthened by the fact that applicant is importing the said goods under Chapter 3919. |
| 246 | GIB/GJ/NATIONAL DAIRY/22.02.2019/AAR-285 | National Dairy Development Board | Supply | Issues And Facts Of The Case: Whether NDDB would be qualified as „Governmental Authority‟ from GST perspective? Whether renting of immovable property service provided by NDDB to an educational institute would be exempted under Sl. No. 4 of Notification No. 12/2017-Central Tax (Rate)? As per the submission of the applicant, NDDB is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act). Besides providing technical assistance and administrative & managerial services to promote, plan and organize programmes for the purpose of development of dairy and other agricultural industries and biological industries on a nationwide basis It has allowed the „Anandalaya Educational Society‟, an education institution created by NDDB by way of trust, to occupy and use the building and premise owned by NDDB within its campus through a lease deed at very nominal amount for enabling the institute to grow and prosper which eventually would encourage the activity of education The applicant further submitted that Service Tax did not envisage any kind of fair value concept and therefore the trust did not have to suffer the burden of service tax on the receipt of renting of immovable property. The applicant believes that since the Anandalaya trust is indirectly controlled by NDDB, it would fall within the definition of „related party‟ as provided in the GST legislation and the applicant apprehends that there may arise GST liability on the fair value of rent of the immovable property given on lease to Anandalaya Educational Society. The applicant then submitted that as it qualifies as a „governmental authority‟ under the GST legislature, the service of renting or leasing of its property to encourage the education institute within its campus provided by the applicant to the Anandalaya Educational Society would qualify for exemption under SR. No. 4 of Notification No. 12/2017-Central Tax (Rate). |
| 247 | GIB/WB/TEWARI WAREHOUSING CO. (P.) LTD/18.02.2019/AAR-190 | TEWARI WAREHOUSING CO. (P.) LTD | Input Tax Credit | Fact of the Case : The applicant is providing warehousing service which is constructed on leasehold land using prefabricated technology. It can be dismantled and reconstructed at any other place. Issues Involved : Applicant has sought advance ruling in respect Whether the input tax credit is admissible on the inward supplies for construction of the said warehouse. |
| 248 | GIB/MP/Narsingh Transport/18.02.2019/AAR-182 | Narsingh Transport | Input Tax Credit | Facts & Issue of the case The Applicant is registered with the Department having GSTIN 23AAHFN3084A1ZQ for providing "Goods Transport Agency Service" it is availing option to pay tax @12% and availing ITC facility on vehicle and their spares used for providing GTA service as well as on inward services namely insurance of vehicles and repair and maintenance of vehicles. The applicant has recently purchased cars and has provided them to various companies on lease rent under a Lease Agreement entered between them on monthly basis for their use in furtherance of their business. The applicant while purchasing the cars for their business purpose i.e. for providing to other companies on a monthly lease rent under a lease agreement has paid GST as applicable. The following questions have been posted before the Authority by the Applicant: - 1. The applicant desire the advance ruling on the subject that whether the GST paid on these cars provided to their different customers on lease rent will be available to it as INPUT TAX CREDIT(ITC) in terms of Section 17(5) of Central Goods and Service Tax Act, 2017. The concerned officer of SGST gave following view on the issue - The applicant is entitled to avail ITC on vehicles which are further supplied to customers on lease rent, subject to condition applicable as per section 17(5) of CGST Act, 2017, Madhya Pradesh Goods and Services Tax Act, 2017 and notification number 11/2017 central tax (Rate) dated 28 June, 2017, State notification No. F-A-3-32-2017-1- V (41) dated 29 June, 2017 read with amendments. Such vehicle must be registered for Commercial use and Permit holder as per section 66 under Motor Vehicle Act, 1988. |
| 249 | GIB/RJ/Shambhu Traders/15.02.2019/AAR-324 | Shambhu Traders Private Limited | Classification | Issue And Facts of The Case - Shambhu Traders Private Limited (the applicant) is engaged in the business of selling used lead acid batteries to various manufacturers. The applicant is operating under Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017. The applicant purchases used lead batteries from unregistered suppliers in small quantity (50 to 100 kg approximately). These unregistered suppliers may be located in the same State or a different State. The applicant subsequently sells them to various manufacturers and charges GST on the difference between the sale price and purchase price of lead acid batteries in accordance with Rule 32(5) of the CGST Rules. The applicant has sought advance ruling in respect of the following questions:- Whether the used lead acid batteries qualify as “second hand goods” and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017. Tax on outward supply under the Margin Scheme would be qualified under which of the following heading in GSTR-3B in following cases:- When selling within the State? When selling outside the State? When the applicant is operating under the Margin Scheme by selling the used lead acid batteries to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme. 1. To qualify as second hand goods as per Rule 32(5) of the CGST Rules, 2017, goods need to be- Used goods as such or goods after minor processing that does not change the nature of goods No ITC has been availed on such goods Used lead acid batteries are used goods and no processing is done. Further, no ITC has been availed on such goods. 2. In terms of Rule 2 of the IGST Rules, 2017 , the CGST Rules, 2017, for carrying out the provisions specified in section 20 of the IGST Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in case of central tax. Section 20 of the IGST prescribe that the provisions of the CGST Act shall mutatis mutandis apply to various subjects which have been provided under section 20. |
| 250 | GIB/AP/Metro Aluminium /14-02-2019/AAR-269 | Metro Aluminium | Taxability | Facts & Issue Of The Case : The metro Aluminium is a registered company ,engaged in business of Aluminium extrusions and other products for aluminium hardware. Aluminium ladders -Generally used for Domestic / House -hold purpose. Made of aluminium metal and corners are concealed with plastic caps. Applicant selling this product under HSN: 7615 @GST 12%. Applicant sought for the liability of tax to be collected. Aluminium industrial ladders - Aluminium is majorly used with other Metals (S.S & M.S) used for tools and additional support. Applicant selling this product under HSN:7616 @GST 18%. Applicant sought for the liability of tax to be collected. The goods under the mentioned question does not fall under the entry No 186 of schedule II of notification 01/2017 of IGST Act attracting the tax rate of 12% (6% CGST + 6% SGST) as contested by the applicant. |
| 251 | GIB/AP/KSR & Company/14.02.2019/AAR-229 | KSR & Company | Input Tax Credit | Issue & Fact of the Case: Whether the applicant is eligible for Input Tax Credit in respect of GST paid on goods and services used as inputs in execution of Works contracts specifically in execution of Road work contracts to Government engineering department? If not on which type of goods and Services, the ITC is not eligible? The applicant is a work contractor executing the works awarded by the government of Andhra Pradesh the name of the work being awarded by the applicant is special repairs to feeder road. The applicant claims that being the work contractor in execution of the works awarded by the government of Andhra Pradesh, the ITC availed by him has to be considered that it is an input service for further supply of works contract service. As per Section 17 (5) (c) of CGST Act 2017, Input Tax credit shall not be available in respect of “works contract services when supplied for construction of an immovable property (other than Plant and Machinery) except where it is an input service for further supply of works contract services”. Applicant is in the same line of business and entitled to take ITC on the tax invoice raised by his supplies as his output is works contract services. As per Section 17 (5)(d) Input Tax credit shall not be available in respect of “Goods or Services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business”. |
| 252 | GIB/UK/OPTO ELECTRONICS/06.02.2019/AAR-288 | Opto Electronics Factory | Rate | Issue And Fact Of The Case: Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various armored Tanks. The applicant, one of the unit of Ordinance Factory Board, Ministry of Defense, Government of India, is engaged in manufacture and repair of various types of ‘Sight Vision Equipment’ exclusively used in various types of Tanks viz. BMP-II Tank/ T-72 Tank /T-90 Tank etc. Since the products were exclusively manufactured for Armed Forces for being used in Tanks, therefore, there was no indirect tax till 31.05.2015, however, w.e.f. 01.06.2015 Excise duty was imposed on the said products. The applicant after the implementation of the GST the applicant continued to classify the said item under the HSN 8710 and discharged the burden of GST @28% but w.e.f 15.11.2017 the rates od GST were rationalized and the GST applicable on the said HSN 8710 stood reduce to 12%. As per chapter heading /sub-heading 8710, we find that it determines the rate of GST leviable @ 12% on the goods namely – ‘Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles’, which is not the subject goods manufactured and repaired by the said applicant. In view of the above, we opine that the applicant has ever mis-classified their products i.e. “Sight Vision Equipment’ as a part of armored vehicles i.e. tanks. GST Tariff, we find that the optical instrument’ are covered under Chapter 90 under Section XVIII of the GST Tariff Act. As per chapter note 4 of the Chapter 90 The said products i.e. ‘Sight Vision Equipment’, manufactured and repaired by the applicant for exclusive use in various types of Armored Tanks, will be classified under HSN code 9013 of the GST tariff |
| 253 | GIB/WB/STORM COMMUNICATIONS (P.) LTD/28.01.2019/AAR-189 | STORM COMMUNICATIONS (P.) LTD | Input Tax Credit | Fact of the Case : The applicant is a supplier of Event Management Services who organizes events on behalf of clients. The applicant is registered as a GST assessee in West Bengal, Jharkhand, Odisha, Maharashtra and Delhi. In relation to expenses incurred of event management the applicant is charged CGST and SGST of that State where he is not register and the invoices are issued as B2B with the applicant's GSTIN. Issues Involved : Applicant has sought advance ruling in respect where he can claim ITC of CGST & SGST in the GST Return in West Bengal on supply of services which is provided in various state where applicant is not registered. |
| 254 | GIB/MH/Kolte Patil/24.09.2018/AAR-408 | Kolte Patil Developers Ltd | Levy | Facts &Issue Of The Case: The applicant, seeking an advvance ruling in respect of the following questions:- What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer) This application is being filed by KOLTE PATIL DEVELOPERS LTD which is engaged in the activity of Construction of Residential and Commercial complex. When the flats were booked by the customer, the applicable service tax and MVAT was deposited. Given this, indirect tax burden borne by the individual customer on flat booked in pre-GST regime ranged from 4.50%- 5.50%. However, due to certain reasons, the flats are cancelled by the customer on or after 1st July 2017 (i.e. after implementation of GST) which are booked by the customer in the pre-GST regime.Applicant has not provided any details as to when the flat was sold. Neither any detail as to when the booking was cancelled is provided. We have been given no agreement or document as such. Therefore, applicability of MVAT Act or Finance Act, 1994 cannot be checked. |
| 255 | GIB/TN/Dream Runners/22.01.2019/AAR-345 | Dream Runners Foundation Limited | Exemption | Facts & Issue Of The Case : Dream Runners Foundation is a Charitable Trust involved in charitable objects such as Health ca-re, Rural Development, Women Empowerment, Education facility etc , They have stated to have engaged in conducting public charitable activities such as Health care, Rural development, Women empowerment, Education facility etc, either directly or through various public charitable institutions for the common good of the general public of and in India, irrespective of caste, religion, creed, gender and without any motive for profit. The Applicant has sought Advance ruling on the following questions: Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST? When the Trust is approved under Sec 12AA of the Income Tax Act 1961 which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST? As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required? Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity? The money collected by the Applicant, from the participant in the Marathon is used for the expenses of organizing the Marathon in terms of paying the registration partner, event management charges, prize money, publicity, other organizing expenses such as T-shirts, banners and other related materials etc. as seen in their balance sheets, The Applicant has claimed that their activities are exempted under Sl. No. 1 of Notification No.12/2017-Central Tax (Rate) dated 28th June 2OI7. |
| 256 | GIBTN/KARA PROPERTY/21.01.2019/AAR-226 | Kara Property Ventures LLP | Taxability | Issue & Fact of the Case: What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST Act 2017 read with notification no 11/2017-central tax rate? The applicant is engaged in the business of construction activities having residential project by the name of ‘One crest’ in Chennai. The Applicant has stated that Schedule II of CGST Act specifies that supply related to construction of a complex or building is treated as supply of service except where full consideration has been received after issuance of completion certificate and under Section 15(5) of CGST Act, the government has notified the value of such supply of service vide N/N 11/2017-CT (Rate) dated 28.06.2017(as amended from time to time). They enter into a separate agreement with the customers for the sale of undivided share in the land (land agreement) and construction of a super structure on the said land. On receipt of total sales consideration, deed of sale is executed and registered in favour of customers for transferring the ownership of undivided share in land to the customer. it is seen that when a customer purchases the unit, they also purchase a portion of the land. As per N/N 11/2017-CT (Rate) dated 28.06.2017 as amended and No.ll(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended provides the applicable rate of CGST and SGST in respect of construction of complex or building covered under entry 5(b) of Schedule III of CGST Act, 2017 and TNGST Act respectively. As per paragraph 2 supply of service specified in column (3) of the entry at item (i) against serial no. 3 transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. For the purposes of paragraph 2, “total amount” means the sum total of- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be. |
| 257 | GIB/MH/Safset Agencies/15.01.2019/AAR-312 | Safset Agencies Private Limited | Classification and Rate | Facts & Issue Of The Case : Applicant is an auctioneer dealing in various goods such as paintings, vintage collectibles, sculptures, classic miniatures paintings etc. The advance ruling has been sought on the following issues: Whether applicant is dealing in second hand goods and tax is to be paid on the difference between selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017? The classification and HSN code of goods listed in the table in “Issues for Determination” and GST rates applicable to such goods. In this case there will be no payment of GST and therefore the question of ITC would not arise. In this situation it is seen that the government will not get any tax on the sale by the seller. |
| 258 | GIB/AP/Rashtriya Ispat/11.01.2019/AAR-262 | Rashtriya Ispat Nigam Ltd. | Time of Supply | Facts & Issue Of The Case : M/S Rashtriya Ispat Nigam Ltd. Is a Public Sector Undertaking under the ministry of steel. They are engaged in the business of manufacturing and selling of steel products. The applicant has sought advance ruling on the following questions: 1. Whether "Liquidated Damages" and other penalties like milestone penalties levied on suppliers/ contractors in the nature of making good the damages for any delays in supply of service or goods in the following cases are exigible to GST or not? a) Supply and maintenance contracts b) Project construction contracts 2. Whether the GST on liquidated damages, and other penalties is covered under schedule II entry No. 5(2) (e) vide HSN code 9997 - Other services, for which the rate 18 % is relevant or any other entry is applicable? (a) Liquidated damages are determined and imposed upon the contractor after in-depth study. ln such case, what would be the time of supply? Will it be the period in which delay has occurred or it is the time when decision is taken or at the time when accounting entry for recovery is passed ? (b) When some part of the delay in supply has occurred before the implementation of the GST and some part of delay in supply has occurred after GST came into force, whether GST will be applicable to the Liquidated damages imposed for entire period of delay or it would be applicable only to the period falling after introduction of GST? |
| 259 | GIB/RJ/IMF COGNITIVE/09.01.2019/AAR-19 | IMF Cognitive Technology Pvt ltd | Input Tax Credit | Issue & Fact of the Case: Whether the input tax credit of Central Tax paid in Haryana be available to the applicant who is registered in Rajasthan State, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan. The applicant is a company incorporated and registered under the companies Act, 2013 and engaged in development, designing and trading in all type of computer software and is also engaged in export of software, is registered in the state of Rajasthan Goods and Services Tax law. The Appellant claims the credit of taxes paid on Goods and Services, which are used in the course or furtherance of business and the place of supply of such Goods/Services is the State of registered place of business i.e. Rajasthan. The company procured hotel services in the state of Haryana by paying CGST and SGST. Such hotel services are being used exclusively for the purpose of business. Eligibility for input tax credit is governed by the provision of Section 16(1) of CGST Act, 2017, Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.” |
| 260 | GIB/MH/General Manager/24.12.2018/AAR-413 | General Manager Ordnance Factory Bhandara | Others | Facts & Issue Of The Case : The Applicant,Ordnance Factory Bhandara (OFBa) is a unit under the Ordnance Factories Description Board (OFB) functioning under the Department of Defence Production of Ministry of Defence, Government of India. The main business of OFBa is to manufacture propellants and commercial explosives for use by sister factories for production of finished products like arms and ammunitions that are ultimately supplied to Indian defence and military forces. ThusOFBa majorly acts as a feeder factory for goods such as explosives and propellants for its sister Ordnance Factories that use such goods for their production and manufacturing process. The applicant has submitted that they send samples of the finished goods, for quality testing, to proof establishment set up under the Ministry of Defence outside the factory where such samples are completely destroyed during the testing process. Advance Ruling was sought on various questions , out of which Question.5 states: Whether Input Tax credit is to be reversed on finished goods that are destroyed during testing? Section 17 (5) (h) of the Central GST (CGST) Act 2017, reads that “input tax credit shall not be allowed in respect of goods lost, stolen, destroyed, written off, or disposed of by way of gift or frees samples. The bare analysis of this section makes it clear that this section has an overriding effect and it states that the ITC shall not be available in respect of goods lost, stolen, destroyed or written off. The above provision however does not talk of the cases wherein the said inputs, capital goods or inputs services have already been utilized for further production of final products. In other words, the question of reversal will arise only if the inputs or capital goods are themselves lost, stolen or destroyed. If the finished goods are destroyed, lost or stolen then reversal should not be required. The definition of input and capital goods uses the phrase “ used or intended to be used in the course of furtherance of business”. Since this condition is to be checked at the time of admissibility of ITC and at that time goods lost, stolen or destroyed were intended to be used in the course furtherance of business, the ITC was legally availed. It is to be noted here that once ITC is legitimately availed, it cannot be demanded back without a specific provision in this regard. There is no provision for demanding the ITC on inputs, capital goods and input services that have been used for manufacture of finished goods that are lost, stolen or damaged. It is important to note here that the value of raw materials used in the sample goods so destroyed is included in the value of finished goods that are manufactured and thus included in the value of taxable goods supplied on which GST is levied by OFBa. |
| 261 | GIB/MH/Biostadt/20.12.2018/AAR-330 | Biostadt India Limited | Input Tax Credit | Facts & Issue Of The Case : Biostadt India Limited has been serving the farming community for over three decades. The company provides a helping hand to the farmers by providing them with top-of-the line agricultural inputs and services. Applicant has sought advance ruling in respect of the following questions : Whether Input Tax Credit (“ITC”) can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment Criteria ? The applicant notifies scheme with similar conditions periodically. So whether ITC can be claimed in all such similar schemes. The subject application is in respect of a sales promotion scheme known as “kharif Gold Scheme 2018”, which has been floated by them for their customers and is of two types. Both the schemes were independent to each other. The gold coins are not essential for continuity in supply and the distribution of gold coins are not concerned with the making of taxable supply for consideration unless the distribution is looked as a hidden discount. In accordance with section 17(5) no ITC on any goods can be availed even if they are given as gifts , whether or not in course of furtherance of business. |
| 262 | GIB/MH/NES GLOBAL/19.12.2018/AAR-279 | NES GLOBAL SPECIALIST ENGINEERING SERVICE PVT LTD. | Supply | Issue & Fact of the Case: Whether the transaction in question is a Zero Rated Supply or a Normal Supply under the GST ACT? If the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act? The Company is engaged in providing supply of man-power services to highly technical industries such as oil and Gas, Power, etc. NES Global Talent Recruitment Services (NES Abu Dhabi) whose registered office is situated at Unit 104, Business Avenue Tower, Al Salaam Street, P.O. Box no 63107, Abu Dhabi Both the above mentioned companies i.e. NES India and NES Abu Dhabi are subsidiary companies of the parent company named NES Global Limited (NES UK), which is a registered company in the United kingdom. NES India & NES Abu Dhabi have proposed to enter into a service agreement through which NES India will provide support service in respect of the foreign business carried on by NES Abu Dhabi. Every service provided by NES India will form part of the Master Services Agreement (“MSA”) & its Schedules in detail As per the agreement, NES India is not allowed to outsource or sub contract the work to any other person and hence, in order to provide the above mentioned services, NES India will have to use its current place of business, which is on rent along with current employees and will also incur other related expenses, in order to carry out the desired work for NES Abu Dhabi. In view of the above and as per the MSA, NES India will Charge NES Abu Dhabi the cost incurred in India for providing the desired services, as identified and allocated with a margin of 10% plus taxes as applicable during the period. The recipient of service i.e. AM located outside India -Abu Dhabi; payment is received in convertible foreign exchange, the supplier of service and the recipient of service are not merely establishment of a distinct person and applicant not being an intermediary and services are not specified in sub-section (3) to (1) of section 13, the place of supply of service would be the location of the recipient of services i.e. NES Abu Dhabi, which is outside India. As the applicant satisfies all the ingredients of ‘export of service’ the service provided by the ‘Marketing Services Agreement’ would qualify as an export of taxable service. The supply of services in the subject case as covered by the MSA agreement submitted it is very clear that the said transactions are covered under “Zero rated supply “ |
| 263 | GIB/KA/SRI. PATRICK BERNARDINZ/28.11.18/AAR-31 | SRI. PATRICK BERNARDINZ D'SA | Registration | Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members? |
| 264 | GIB/WB/PREMIER VIGILIANCE/02.11.18/AAR-89 | Premier Vigilance & Security Pvt Ltd | Pure Agent | Facts & Issue involved: The Applicant stated to be, a provider of security services to the Bank, seeks a Ruling on 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. |
| 265 | GIB/RJ/Sanjog Steels/02.11.2018/AAR-323 | Sanjog Steels Private Limited | Place of Supply | Facts & Issue of the Ruling The applicant “Sanjog Steels Pvt. Ltd” is engaged in the manufacturing of TMT Steel Bars (HSN 7214) at Rajasthan. The Applicant is manufacturing TMT Steel Bars in its own brand name namely “Sanjog Sona TMT” 85 “Jindal TMT” (under license from Jindal Rolling Mills Ltd.) and is supplying it directly to the Customers which are registered. Apart from it the Applicant is also manufacturing TMT Steel Bars under the brand name of “Rathi Powertech” and for the sale of the said goods, the sale procedure due to business reasons are as follows:- The Applicant would be selling the manufactured goods under the Brand name Rathi Powertech to M/s. RSE. M/s. RSE would be selling the said goods after adding its margin of about Rs. 50 per metric tonne to M/s. Goyal Alloys Pvt. Ltd., M/s. Goyal will be selling the said products to various customers (hereinafter referred to as “M/s X”) as per the demand of market. The manufactured goods would be directly dispatched from the Applicant to M/s X and the E-Way Bill would be prepared on a “Bill to Ship to” model as per the provisions of Section 10(1)(b) of the IGST Act, 2017. With the above background, the applicant raised the following query: 1. Whether the supply from M/s. SSPL to M/s. X on a “Bill to Ship to” mode as per provisions of Section 10(1)(b) of IGST Act, 2017 is permissible? 2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/s. 10(l)(b) of the IGST Act, 2017 the use of E-way bill in the aforesaid facts in the column of “ship to” of ultimate customer M/s. X is permissible ? 3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s. SSPL and M/s. RSE and thereafter M/s. RSE and M/s. Goyal as all are registered persons and the transactions are business to business transactions with availability of full Input Tax Credit? 4. Whether the transactions between M/s. Goyal and the ultimate customer M/s. X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons? |
| 266 | GIB/MH/Merck/21.03.2018/AAR-410 | Merck Life Science Private Limited | Input Tax Credit | Facts &Issue Of The Case: In the present case, the applicant and the seller entered business transfer agreement for transfer of BPL business as going concern on slump sale basis wherein the applicant has only directed to transfer BPL business or part thereof to its affiliates.The applicant, seeking an advance ruling in respect of the following questions. i. Whether applicant’s direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a ‘supply between the applicant’ and ‘MSPL/MPMPL’ ? ii. If the answer to the above question is ‘affirmative’ then as the parties are related, even in absence of the actual consideration does the applicant have to attribute a notional consideration and charge GST in line with schedule 1 of GST Act to be compliant? iii. If the answer to both the questions are ‘affirmative’ then as the recipients (MSPL/MPMPL) are eligible to avail full input tax credit then the notional consideration (percentage of the business transfer value) would be only academic and will the invoice value be considered as open market value? |
| 267 | GIB/KN/NASH INDUSTRIES/25.10.2018/AAR-283 | Nash Industries (I) Pvt. Ltd. | Supply | Issues And Fact Of The Case: Whether the amortized cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with rule 27 of CGST Rules? The applicant states that he is in the business of manufacturing Sheet Metal Pressed Components and caters to various industries, ATM, printers etc, and is having multi-locational facilities in and around Bangalore. The tools could be either manufactured by the applicant himself or they could get it manufactured by someone else or the recipient could supply them free of cost He stated that it appears that the valuation provisions under the CGST Law is the same as that provided in the erstwhile Central Excise Law. In this regard, he referred to the decision of the Hon’ble High Court in the case of TATA Johnson Controls Automotive Ltd v/s State of Maharashtra 2017 (7) GST GSTL 271 (BOM). GSTAMP Automotive India Pvt Ltd v/s Commissioner of Central Excise reported in 2017 GSTL 337 (Tri) & Lear Automotive India Pvt Ltd v/s Commissioner reported in 2014 ELT 65 (Tri) He has also enclosed the working for the computation of GST. The transaction of the applicant is verified and found that there are two supplies involved in the entire activity. First the applicant, once he gets the order for specialized components, manufactures the tools specifically. Later the recipient gives the tool free of cost to the applicant and the applicant uses the same for the manufacture of the components. Section 7(1) of CGST Act 2017 stipulates that ‘Supply’ shall be made for a consideration. Therefore, consideration is an essential element in supply. Further, Section 15(2) of the CGST Act provides for the inclusion of several other related / relevant amounts in the value of taxable supply. Then it should consider Section 15(2)(b) of CGST Act 2017 to be relevant to the facts of this case and analyze the same |
| 268 | GIB/UK/NHPC/22.10.2018/AAR-254 | NHPC Ltd. | Time of Supply | Facts & Issue Of The Case : NHPC Ltd. Is a covered under definition of “Government Entity” in as much as the promoter of NHPC Ltd is the president of India and it is under the control of the ministry of power (Govt. of India). They are seeking advance ruling for the following reasons : A. Whether they are required to pay GST under reverse charge in terms of Notification No. I3l 2O17 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? The work allotted to the applicant is related to “construction of road” which involves both supply of goods as well as services but when we go through the notification no. 32/2017 of Central Tax (rate) , we came to know that this kind of service is exempted. The service is received by the Ministry of External Affairs, Govt. of India. GST rate on the work contract is 12% or 5% then sub-contractor is also liable to discharge his GST liability @ 12% or 5%, Similarly if the contractor is providing an exempt works contract Service to Government and in such case if works contract is partially or wholly sub-contracted then the sub-contractor would also be exempt from payment of GST. The nominee of this entity holds 100% equity shares of the company . |
| 269 | GIB/RJ/SANDVIK ASIA/12.10.2018/AAR-463 | M/S. SANDVIK ASIA PVT. LTD | Classification of Supply | FACTS OF THE CASE: The Applicant is a multi-product, multi-division entity, engaged in manufacturing, distribution and sales agency activities of various industrial products which include metal cutting tools, mining/construction equipment, spares for mining equipment, seamless stainless steel tubes and pipes and wires and heating systems. Further, the Applicant is also engaged into the business of after sales support for the mining equipment manufactured by its overseas group entities which are imported by the customers into India. |
| 270 | GIB/OR/NALCO/28.09.18/AAR-145 | NALCO | Input Tax Credit | Facts & Issues Involved: M/s National Aluminium Company Ltd., Nalco Bhawan, PO. Nayapalli, Bhubaneswar- 751013 (hereinafter referred to as ‘Applicant’) assigned with GSTIN number 21AAACN7449M1Z9 have filed an application on 19.07.2018 under Section 97 of CGST Act, 2017, OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules,2017 in Form GST ARA-01 seeking an advance ruling in respect of its entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business. |
| 271 | GIB/TN/WEBCO INDIA/27.09.18/AAR-168 | Wabco India Limited | Classification and Rate | Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9%? Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017? |
| 272 | GIB/TN/TAKKO HOLDING/27.09.18/AAR-172 | Takko Holding GmbH | Taxability | 1.Whether liaison office is liable to pay GST? 2. Whether a liaison office is required to be registered under GST Act? 3.Whether the Activities of a liaison office amount to supply of services? |
| 273 | GIB/TN/SODEXO FOOD SOL/27.09.18/AAR-169 | Sodexo Food Solutions India Private Limited | Dismissed | Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017). |
| 274 | GIB/TN/SHARMILA SCREEN/27.09.18/AA-170 | Sharmila Screen Printers | Classification | The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%. |
| 275 | GIB/TN/SARO ENT/27.09.18/AAR-174 | Saro Enterprises | Classification | Clarification on classification and taxability of Agricultural Seedling Tray under GST. |
| 276 | GIB/TN/JEENA /27.09.18/AAR-173 | Jeena Exports | Rate | What is the applicable GST rate for Coir Pith? |
| 277 | GIB/TN/ADWITYA SPACES/27.09.18/AAR-171 | Adwitya Spaces Private Limited | Input Tax Credit | Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property. |
| 278 | GIB/MH/Sonkamal/27.09.2018/AAR-241 | Sonkamal Enterprises Private Limited | Registration | Facts & Issue of the Ruling: M/s Sonkamal Enterprises Private Limited is a Company having its Head office at Mumbai and a Branch in Gujarat - Gandhidham; both are registered under the GST Act. Applicant is importer of Chemicals especially phenol which they currently import at INPT Port, Maharashtra and Kandla Port, Gujarat. Applicant wish to Import the Chemicals at Haldia Port (Kolkata, West Bengal). They are storing goods at rented Customs warehouse at Haldia Port, and do not have any establishment or place of operation in State of West Bengal, applicant endeavour to clear the goods from that warehouse (Ex Bond) in the name of our Mumbai Head Office. The importation will be completed by payment of Custom Duty in Mumbai Head Office Name and petitioner further wants to sell the goods to customers in West Bengal and other States nearby from that warehouse and charge IGST to their customer by raising bill from Mumbai and not West Bengal. The Applicant contends that they do not have any godown in the state of West Bengal and will not have any other godown or storage facility in the state other than the Haldia Port Customs Warehouse. The petitioner wants to seek advance ruling on, whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port, Kolkata where they do not have any separate GST Registration and Charge IGST from Mumbai to their Customers is correct or not or do they have to take separate Registration in the State of West Bengal for the mentioned transactions and if they do not need separate registration in West Bengal, can they do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of Haldia Port. |
| 279 | GIB/MH/Multiples Alternate/27.09.2018/AAR-423 | Multiples Alternate Asset Management Private Limited | Place of Supply | Facts & Issue of the Ruling- The Applicant”, an India-focused investment advisory firm that currently advises and manages approx. USD 1 billion of Private Equity Funds with registered office at 701/A, Poonam Chambers, ‘B’ Wing, Dr. Annie Besant Road, Worli, Mumbai 400018, India and GSTIN 27AAGCM0997F128, in its capacity as Investment Manager has assisted in making 11 investments for ‘Multiples Private Equity Fund’ during the period 2011 to 2015 across various sectors including financial services, manufacturing, healthcare, media & entertainment, power exchange, etc. Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? |
| 280 | GIB/KL/PPD LIVING/26.09.2018/AAR-473 | PPD LIVING SPACES PVT. LTD. | Classification of Supply | FACTS AND ISSUE OF THE CASE: In this case the applicant is executing a layout development project ‘Emerald Hills'. They have converted eleven acres of property into residential plots with the facility of paved roads up, water and electricity supply to each plot, water drains, trees, party hall, health club, play courts, compound wall etc. Total cost of plot is divided as cost of land and cost of development. They have collected 18% GST on the development charge. Now Completion Certificate dated 31.05.2018 for layout development has been issued. Therefore, they intend to structure future agreements by fixing land cost, fully absorbing development charge. Entire payment made for a plot will be shown in the sale deed and stamp duty and registration fee will be paid. ISSUE OF THE CASE: Is it correct to structure agreement by fixing the land cost by absorbing the development charges? Whether the ITC availed has to be paid back on pro rata basis, on plots sold after completion? |
| 281 | GIB/KL/ABBOTT HEALTHCARE/26.09.2018/AAR-460 | ABBOTT HEALTHCARE PRIVATE LIMITED | Classification of Supply | FACTS OF THE CASE: In this case petitioner is engaged in the sale of pharmaceutical products, diagnostic kits etc. and it is registered under the Goods and Services Tax Act in the State of Kerala. It places its diagnostic instruments at the premises of unrelated hospitals, laboratories etc. for their use for a specified period without any consideration. The petitioner also enters into Reagent Supply and Instrument Use Agreements with various hospitals, laboratories etc, where under, the arrangement between the parties is for the supply of medical instruments to the hospital/laboratory concerned, for their use, without any consideration for a specified period and for the supply of specified quantities of reagents, calibrators, disposables etc. at the prices specified in the agreement, through its distributors on payment of applicable GST. It is stated that, as per the agreement, while the supply of instruments is by the petitioner, the supply of reagents, calibrators and disposables are effected by its distributor, who purchases the said products from the petitioner on principal to principal basis. When the distributor supplies the reagents, calibrators and disposables to the hospitals/laboratories concerned, the distributor discharges the applicable GST on the price charged for supply of the said products. It is also stated that the value of instruments placed at the premises of the hospitals/laboratories compared to the total turnover of supply of reagents, calibrators and disposables by the distributor over the contract period, is small and would only be around 20% of the turnover of supply of reagents, calibrators etc. The agreement entered into between the parties also contains a clause which provides that if the hospital fails to purchase specified minimum quantum of reagents, calibrators etc., then the petitioner is entitled to recover from the hospital an amount equal to the deficit in the actual purchases, vis-a-vis, the minimum purchase stipulated under the contract. It would appear that when a consignment of instruments was being transported to a laboratory without any consideration, pursuant to the agreement entered into between the parties, the same was seized by the Assistant State Tax Officer, Kozhikode, on the ground that the goods were not accompanied with a tax invoice but were being transported under a delivery challan. ISSUE OF THE CASE: Whether in the facts of the present case, the provision of specified medical instruments by the Applicant to unrelated parties like hospital(s), Lab (s), for use without any consideration, constitutes a “supply” or whether it constitutes “movement of goods otherwise than by way of supply” as per provisions of the CGST/SGST Act, 2017? |
| 282 | GIB/GA/QUATTROPORLUXURY/20.09.18/AAR-107 | Quattroporteluxury Homes LLP | Taxability | Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority |
| 283 | GIB/GA/GRASSHOPPER/20.09.18/AAR-108 | Grasshopper Production | Taxability | Facts & Issue The applicant “Grasshopper Production” is a service provider of event management to the clients in film shooting industry and providing location for shootings as per the requirement of the clients. The services include arranging locations for film shooting, transport and conveyance for clients, restaurant food service, hotel accommodation, manpower requirements, security agency services, plant and machinery, furniture and pendals. All these services are procured from the supplier within the state of Goa in the name of the applicant on payment of CGST and SGST wherever applicable from the company accounts and charged their clients for cost of supply of such Event Management. Therefore the applicant filed this application seeking advance ruling on the following issue : Whether Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017? |
| 284 | GIB/KA/TOSHNIWAL BROTHERS/19.09.18/AAR-30 | Toshniwal Brothers (SR) Private Limited | Place of Supply | a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services? b) If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts? c) Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supplt as provided in section 16 of IGST Act, 2017? |
| 285 | GIB/KA/COMPASS GROUP/19.09.18/AAR-29 | Compass Group (India) Support Services Private Limited | Dismissed | i. Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5%. ii. Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5 iii. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% . iv. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5% |
| 286 | GIB/MH/POSCO/07.09.2018/AAR-264 | Posco India Pune Processing Centre Private Limited | Input Tax Credit | Facts & Issue of The Case : Applicant is a registered company engaged in the distribution of Rolled Grain Oriented Electrical Steel Sheets coil. They had filed an application on the following issues: In case of rent free hotel accommodation provided to General Manager and ,managing Director of the applicant , whether input tax credit is admissible in respect of GST Paid for hotel stay? Whether invoice for quality claim raised by the applicant on POSCO Daewoo Corporation located in Korea will be treated as “export of service”? Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the applicant amounts to “supply of service” under section 7 of the Central Goods and Service Tax Act, 2017? What will be the time and value of supply if the said recovery amounts to supply? |
| 287 | GIB/MH/Asahi Kasei/05.09.2018/AAR-431 | Asahi Kasei India Private Limited | Place of Supply | Facts & Issue of The Case: Asahi Kasei India Private Limited is a company incorporated in India in August 2012. The Applicant is a subsidiary of Asahi Kasei Corporation, Japan .It is the flagship company of the Asahi Kasei group. Asahi Kasei group S fibers and textiles, petrochemicals, pharmaceuticals, polymers, electronic devices, home products, construction materials, health care etc. The Applicant provides sales promotion and marketing support to Asahi Kasei group. For this, the Applicant has entered in to a Services Agreement dated 01 March 2013 with Asahi Japan and Marketing Services Agreement with various group companies of Asahi Kasei group. The question for which advance ruling is sought is as under: 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of ‘Support services’ falling under HSN code 9985 ‘Intermediary service’ classifiable under HSN code 9961 /9962? 2. Whether the service supplied by the Applicant under the Marketing Services Agreement dated 2 December 2012 constitute a supply of “Support services” falling under HSN code 9985 or “Intermediary service” classifiable under HSN code 9961 / 9962? 3. Whether the services provided by the Applicant is an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017? |
| 288 | GIB/TN/GOODWILL INDUSTRIES/30.08.18/AAR-167 | Goodwill Industrial Canteen | Classification | Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients. |
| 289 | GIB/TN/C.P.R MILL/30.08.18/AAR-166 | C.P.R. Mill | Classification | Classification of ‘Cattle Feed in Cake Form’ and exemption if any. |
| 290 | GIB/TN/BRAKES INDIA/30.08.18/AAR-165 | Brakes India Private Limited | Classification | What is the classification of products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%? |
| 291 | GIB/TN/AMALGAMATIONS VELEO/30.08.18/AAR-164 | Amalgamations Valeo Clutch Private Limited | Dismissed | Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not? |
| 292 | GIB/HR/PASCO MOTOS/30-08-2018/AAR-297 | Pasco Motors LLP | Input Tax Credit | Facts & Issue Of The Case : Pasco Motors LLP is into the business of “retail trading” of trucks and use to purchase goods from Tata Motors Limited from different locations like Jamshedpur Lucknow and Pune. In this the applicant seeks an advance ruling facing the major problem that the purchases are booked by the purchaser in the next month only but returns are to be filed on the monthly basis. The applicant is entitled to claim the input tax credit in the same month in which invoices could have been raised. The applicant also stated that he is liable to pay the tax in the same month in which invoice has been raised. Tax has been collected by him though the goods aren’t delivered by him. The buyer and the recipient of the goods are different and it is a situation where goods are supplied on the direction of the buyer of the goods. The applicant mainly wants to know that when would he be able to claim input tax credit and what is the time of supply in this case. In accordance with the Section 16 of CGST act ,2017 it shall be deemed that the goods are delivered by the supplier to a recipient on the directions of such registered person. According to the provision (2) of Section 16 it has been cleared that no registered person can claim input tax credit until unless he is in possession of a tax invoice or debit note issued by the supplier or any of the tax paying documents and also unless he had received the goods or services or both. |
| 293 | GIB/UT/VINDHYA/28.08.18/AAR-54 | Vindhya Telelinks Ltd. | Input Tax Credit | Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators? |
| 294 | GIB/UT/EAPRO GLOBAL/28.08.18/AAR-55 | Eapro global limited | Classification | Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on? |
| 295 | GIB/RJ/PDCOR/25.08.18/AAR-159 | M/S PDCOR Limited, Jaipur Rajasthan | Taxability | Classification of any goods or services or both; Applicability of a notification issued under the provisions of the Act. determination of the liability to pay tax on any goods or services or both; Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017. |
| 296 | GIB/RJ/CHAMBAL FERTILIZERS/25.08.18/AAR-160 | M/S Chambal Fertilizers And Chemicals Limited, Kota(Raj) | Tax Liability on Ocean Freight | Determination of the liability to pay tax on any goods or services or both; The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers. |
| 297 | GIB/KA/COFFEE DAY/21.8.18/AAR-15 | Coffee Day Global Limited | Rate | Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit? |
| 298 | GIB/GA/AUTOMOBILE CORP/21.08.18/AAR-105 | Automobile Corporation of Goa Ltd | Classification | Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988. |
| 299 | GIB/PB/KPH DREAM/20.08.18/AAR-147 | KPH Dream Cricket Pvt. Ltd. | Taxability | Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? |
| 300 | GIB/RJ/TAG SOLAR/18.08.18/AAR-157 | M/S Tag Solar System, Jaipur Rajasthan | Taxability | Determination of the liability to pay tax on any goods or services or both; Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise seperate bills for Supply of goods and Supply of Services. |
| 301 | GIB/RJ/SMITA GUPTA/18.08.18/AAR-158 | M/S Smita Gupta (Viney irrigation) Jaipur rajasthan | Classification and Rate | Classification of any goods or services or both; Whether the laterals such as clamps, bends, tee, coupler ,bush which form part of an Sprinkler System or Drip Irrigation System shall form part iof Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12% |
| 302 | GIB/DD/AAKASH/17.08.18/AAR-103 | Aakash Engineers | Classification | Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload. |
| 303 | GIB/PB/EVERGREEN PUB/13.08.18/AAR-146 | Evergreen Publication (India) Ltd. | Classification and Rate | Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? |
| 304 | GIB/KN/EMERGE/13.08.18/AAR-28 | Emerge Vocational Skills Private | Exemption | Issue & Fact of the Case: 1 Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Tax dated 28.06.2017? The Applicant is a private limited company engaged in providing specified educational services in the field of Hotel Management. The applicant is an approved training partner to the National Skill Development Corporation of the Government of India and has been engaged in providing education to students under the said scheme; The applicant is affiliated to specified universities and provides degree courses to students under related curriculum. While the administration and the curriculum is managed by the applicant, the examination is conducted and degree is granted by the University (“university curriculum”). The Government of India has with effect from 1st July 2017, introduced a unified GST to replace the various indirect tax levies (i.e. Central Excise, VAT, Service Tax, Entry Tax, etc.) The Government has exempted certain services from levy of GST and has issued a Notification No. 12/ 2017 –Central Tax (Rate) dated 28th June 2017 to that effect. Entry No. 66 of the said notification exempts services provided by education institutions to its students, faculty and staff. The said notification also defines an “educational institution”. Sl. No . Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 66 Heading 9992 Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Nil Nil As per the contention of the applicant, he is getting the institution affiliated to a University in the State of Karnataka and is also proposing to impart education as a part of a curriculum provided by the University and the examination would be conducted by the University and qualifications which are recognized by law would be issued to the successful candidates. Hence the institution would qualify as an “educational institution” for the purposes of such courses only which lead to a qualification recognized by any law for the time being in force |
| 305 | GIB/MH/Vishakhar/10.08.2018/AAR-325 | Vishakhar Prashant Bhave - Micro Instruments | Intermediary Services | Facts & Issue of The Case: The Applicant, “Micro Instruments”, relates to providing services to its Principals at Germany, by way of procuring Purchase Orders (P. O.) from the parties desirous of purchasing advanced type of Laboratory Equipment, by negotiating the terms of supply including fixation of price above the floor price fixed by the Principals (known to the Applicant alone). If Micro can negotiate better price than the floor price, the difference between the floor price and actual price is given to Micro by way of “Commission” in “convertible foreign exchange”. The applicant, seeking an advance ruling in respect of the following issue. (i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an “export of service” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of IGST Act? (ii) If the answer to the Q. (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/purchase of goods, will be treated as an “intra-state supply” under section 8 (1) of the IGST Act read with section 2 (65) of the MGST Act attracting CGST/MGST? And, if so, at what rate? |
| 306 | GIB/MH/Bajaj/06.08.2018/AAR-399 | Bajaj Finance Limited | Exemption | Facts & Issue Of The Case : The Applicant is a non-banking financial company and is inter alia engaged in providing various types of loan to the customers such as auto loans, loan against the property, personal loans, consumer durable goods loans, etc. All these loans are interest bearing loans. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Bajaj Finance Limited, the applicant, seeking an advance ruling in respect of the following questions:- i) Whether the Penal Interest is to be treated as interest for the purpose of exemption under Sr. No. 27 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, Sr. No. 27 of Maharashtra State Notification No. 12/2017-State Tax (Rate) dated 29.06.2017, and Sr. No. 28 of Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017? ii) If the answer to the above is negative, whether the activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime? |
| 307 | GIB/KN/MAINI/06.08.2018/AAR-230 | Maini precision products | HSN | Issue & Fact of the Case: Whether the ‘parts of fuel injection pumps’ are classifiable under tariff heading 8413 91 90? Whether the applicable entry in notification 1/2017-integrated tax rate is 453 of schedule III, for parts of fuel injection pumps, attracting a levy of 18%.? The applicant is engaged in the manufacture and supply of high precision components and assemblies, catering to a global clientele in the automotive, industrial and aerospace sectors. The goods supplied by the applicant is neither a hand pump nor a part of it, same cannot be covered under entry 231 of schedule I of the notification no 1/2017. As per customs tarrif Act,1975, “parts of fuel injection pumps” for diesel engines are parts of pumps but are neither covered under HS Codes 8413 91 10 or 8413 91 20 or 8413 91 30 or 8413 91 40, they have to be covered under the residual entry 8413 91 90. Hence “Parts of Fuel injection pumps for diesel engines” are covered under HS Code 8413 91 90. “Parts of fuel injection pumps” are not covered under any of the entries in Schedule I or Schedule II or Schedule IV or Schedule V or Schedule VI, and also under any other entries of Schedule III, the same needs to be covered under this entry 453 of Schedule III of N/N 1/2017-Integrated Tax(Rate) dated 28.06.2017 and all goods covered under Schedule III of the aforesaid Notification attracts IGST at the rate of 18%. |
| 308 | GIB/KA/V PAC CARTONS/06.08.18/AAR-26 | M/s V PAC CARTONS INDIA PVT LTD. | Rate | The applicant is desirous of knowing the GST rate applicable on the finished goods “Pallets and Box Pallets” to enable him to levy and collect the correct rate of applicable GST. |
| 309 | GIB/KA/THE NURSERY/06.08.18/AAR-13 | M/s The Nursery Men Co-operative Society | Work Contract | Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society? |
| 310 | GIB/KA/MAINI PRECISION/06.08.18/AAR-27 | M/s Maini Precision Products Ltd | Rate | Issues And Fact Of The Case: 1. Whether the ‘parts of fuel injection pumps’ are classifiable under tariff heading 8413 91 90 2. Whether the applicable entry in notification 1/2017-integrated tax rate is 453 of schedule III, for parts of fuel injection pumps, attracting a levy of 18%. The applicant is engaged in the manufacture and supply of high precision components and assemblies, catering to a global clientele in the automotive, industrial and aerospace sectors. The goods supplied by the applicant is neither a hand pump nor a part of it, same cannot be covered under entry 231 of schedule I of the notification no 1/2017. As per customs tarrif Act,1975, “parts of fuel injection pumps” for diesel engines are parts of pumps but are neither covered under HS Codes 8413 91 10 or 8413 91 20 or 8413 91 30 or 8413 91 40, they have to be covered under the residual entry 8413 91 90. Hence “Parts of Fuel injection pumps for diesel engines” are covered under HS Code 8413 91 90. “Parts of fuel injection pumps” are not covered under any of the entries in Schedule I or Schedule II or Schedule IV or Schedule V or Schedule VI, and also under any other entries of Schedule III, the same needs to be covered under this entry 453 of Schedule III of N/N 1/2017-Integrated Tax(Rate) dated 28.06.2017 and all goods covered under Schedule III of the aforesaid Notification attracts IGST at the rate of 18%. |
| 311 | GIB/WB/GARUDA POWER/01.08.18/AAR-88 | Garuda Power Pvt Ltd | Export | Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply. |
| 312 | GIB/RJ/KEI INDUSTRIES/01.08.18/AAR-156 | M/S Kei Industries Limited | Classification | Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT. |
| 313 | GIB/MH/Lear/30.10.2018/AAR-409 | Lear Automotive India Private | Charge | Facts &Issue Of The Case: The Applicant is engaged in the manufacture of automotive seats’, which is manufactured in its various plants located in the state of Maharashtra.The present application is filed in respect of valuation of supply of automotive parts (hereinafter referred to as “final goods”), which are manufactured out of tools provided by the customers on Free of Cost (FOC) basis to manufacture the products as per their requirements. The Applicant had sought advance ruling on the following questions- whether the amortized value of the tool cost which are provided/supplied on FOC basis by the customer needs to be added to the value of the final goods supplied to the customers under the GST laws? |
| 314 | GIB/TN/DR.DATHU RAO/30.07.18/AAR-163 | Dr.Dathu Rao Memorial Charitable Trust | Determination of Liability | Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category? |
| 315 | GIB/TN/AMALGAMATIONS VELEO/30.08.18/AAR-164 | Veeram Natural Products | Classification | Classification of Aluminum foil disposable container. |
| 316 | GIB/GUJ/SAPTHAGIRI/30.07.2018/AAR-292 | Sapthagiri Hospitality Private Limited | Taxability | Facts And Issues Of The Cases : 1. The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages and supplying services ancillary to providing accommodation services? 2. Under extreme circumstances, if the hotel is required to provide accommodation services to a visitor other than a visitor located in SEZ, whether GST is required to be paid? The term “customs territory” cannot be equated to the territory of India. Further, the interpretation advanced by the appellant would lead to a situation where a Special Economic Zone would not be subject to any laws of India whatsoever. The sub-section (1) of Section 53 of the SEZ Act, 2005 provides a deeming fiction whereby the Special Economic Zone shall be deemed to be a territory outside the customs territory of India and that too for the specific purposes of undertaking the authorized operations. As per Section 8 of the IGST Act, supply of goods or services to or by SEZ developer or unit would not be considered as intrastate supply. In accordance with the Section 7 & 8 of IGST Act all the supply of goods or services made by or to SEZ Co-developer would be considered as interstate supply and the levy of IGST is attracted at the applicable rate. Meaning of Zero Rated supply is (a) export of goods or services or both ; or (b) supply of goods or services or both to a SEZ developer or SEZ Unit. Any SEZ unit/developer making interstate supply to DTA would be liable to pay IGST under IGST Act. Therefore, supply of services by the SEZ unit or Developer from SEZ to DTA would be covered under the normal course of supply. |
| 317 | GIB/KN/OPTA CABS/27.07.2018/AAR-287 | Opta Cabs Private Limited | Taxability | Issue And Facts Of The Case: Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount? The applicant states that he is in the business of Taxi Aggregation Service and Taxi Service. He states that the billing is done in the name of the Taxi Driver who provides the service for the particular trip and the taxi driver would collect the amount from the customer on the completion of the trip. The applicant shall not collect the amount on behalf of the taxi drive? The taxi operators are proposed to be given a membership and monthly charges would be collected from them. For this usage of facilities, the applicant proposes to collect monthly usage charges from each of the taxi operator and undertakes to collect and pay goods and service tax on the same. For this usage of facilities, the applicant proposes to collect monthly usage charges from each of the taxi operator and undertakes to collect and pay goods and service tax on the same. The applicant proposes not to charge any commission or any other consideration other than the monthly usage charges from any of the taxi operators He states that the applicant is not collecting any charges including trip commission, but only collects service charges for usage of IT services which he would have provided from his end the applicant seeks clarity on GST collection for him to implement their invoicing process of each trip Notification No.17/2017 – Central Tax (Rate) dated 28th June, 2017 notifies the services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle as the category of services, the tax on intra-State supplies on which shall be paid by the electronic commerce operator as per the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. |
| 318 | GIB/KA/RAJARATHANAM JEWELS/27.07.18/AAR-25 | M/s Rajarathnam‟s Jewels | Taxability | a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST? b) Whether conversion of EVR (representing receipt for diamonds deposited) into e-Units (securities) would be treated as supply liable to GST? c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST? d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST? e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST? |
| 319 | GIB/KA/OPTA CABS/27.07.18/AAR-22 | M/s Opta Cabs Private Limited | Taxability | a) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount? |
| 320 | GIB/KA/COLUMBIA ASIA HOSPITALS/27.07.18/AAR-23 | M/s COLUMBIA ASIA HOSPITALS PRIVATE LIMITED | Classification | Issue & Facts Of The Case M/s Columbia Asia Hospitals Private Limited, (called as the ‘Applicant’ hereinafter), having its registered office at The Icon, 2nd Floor, No.8, 80 feet Road, HAL III Stage, Indiranagar, Bengaluru 560075 has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 85 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a private limited company engaged in providing health care services categorizing them as In-patient (IP) and Out-patient (OP) services. The Company is also engaged in supply of medicines (pharmacy) to in-patients and out-patients. It also operates Restaurant / Canteen services in its premises which is used for supplying food and other eatable items to its patients and their attendants. “Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?”. |
| 321 | GIB/KA/COFFEE DAY/26.07.18/AAR-21 | M/s Coffee Day Global Limited | Export | a) The applicant installs beverage vending machines inside SEZ premises, prepares beverages using the vending machines & its ingredients, supplies to SEZ units which are consumed by the employees of SEZ units and charge the SEZ units based on number of cups of beverages supplied. (Cuppage billing) b) The applicant installs beverage vending machines inside SEZ premises, supplies beverage ingredients to the SEZ units and bills based on the quantity of ingredients supplied. SEZ units prepare the beverages using the vending machines and serve them to its employees. There will not be any consideration for the usage of vending machine by the SEZ units. |
| 322 | GIB/MP/ASHOK KUMAR/25.07.18/AAR-124 | Ashok Kumar Patel | E-way Bill | Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on "unmanufactured tobacco" under CTH 2401. |
| 323 | GIB/WB/VESUVIUSINDIA/20.07.18/AAR-87 | Vesuvius India Ltd | Time of Supply | Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined |
| 324 | GIB/WB/VESUVIUS INDIA/20.07.18/AAR-139 | Vesuvius India Ltd. | Time of Supply | Facts & Issue Of The Case : The applicant is a supplier of system solutions for controlled casting of iron and steel. Applicant is now intending to offer a new supply namely “contract management System” (CMS). The applicant had seek the advance ruling on: Whether the activity proposed to be undertaken as CMS will result in supply of goods or services. What is the time of supply in this case? According to the applicant the CMS includes installation and fixation of various refractories . the applicant will required to design the refractory, monitor its usage and also monitor round-the-clock flow of the iron and steel. There are various process involved in the CMS like (a) Total Tundish Management (TTM) , (b) Ladle management system (LMS) , (c) Trough Management System (TMS) . The applicant will not be paid for the supply of refractories but for managing the flow of hot metal in production of iron and steel at an agreed rate per tonne of the manufactured liquid metal on monthly basis. Its has been clarified that the applicant manufactures refractories ,which are used as inputs as defined under section 2(59) of the CGST Act. The service is measured on monthly basis and the date of the payment is within 30 days from end of the month and the tax invoice shall be issued in terms of section 31(5) (b) on or before the supplier receives the payment. |
| 325 | GIB/WB/EAST HOOGHLY/20.07.18/AAR-86 | East Hooghly Polyplast Pvt. Ltd | Classification | Facts And Issue Of The Cases: This Appeal has been filed by M/s East Hooghly Agro Plantation Pvt. Ltd. on 26.09.2019 against Advance Ruling Order No. 19/WBAAR/2019-20 dated 26.08.2019, pronounced by the west Bengal Authority for Advance Ruling. The above mentioned Advance Ruling can be found on_______. The Appellant is a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") woven fabrics. The Appellant purchases HDPE granules which are sorted, mixed with additives and passed through a HDPE tape line plant to obtain HDPE tapes' HDPE tapes of 2 mm width thus obtained as the intermediate product are passed through winder plant and power looms to be woven into HDPE fabrics. To make the porous HDPE fabrics water resistant, lamination is done on both sides with Low Density Polyethylene (hereinafter referred to as "LDPE"). The HDPE fabrics are cut into size, hemmed, stitched and eyelets made to complete the manufacturing process of the final product being tarpaulins made from HDPE woven fabrics. The Appellant sought an advance ruling on the following questions: Whether HDPE woven tarpaulins are classified as "Textiles and Textile Articles" under section XI of the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the "Tariff Act"), and Whether HDPE woven tarpaulin is classified under either of HSN 63061630115903 of the GST Tariff. The WBAAR pronounced its advance ruling by an order dated 26.08.2019, that HDPE woven fabric coated with LDPE melt is not a textile fabric and tarpaulins made from the said laminated fabric is not classified under either of HSN 63061630115903 of the Tariff Act. The Appellant has filed the instant Appeal against the above Advance Ruling with the prayer to set aside/modify the impugned Advance Ruling passed by the WBAAR or pass any such further orders as may be deemed fit and proper in the facts and circumstances of the case. |
| 326 | GIB/UT/GINNI FILAMENTS/04.05.18/AAR-53 | Ginni Filaments Limited | Classification and Rate | Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels. |
| 327 | GIB/MP/SPENTEX INDUSTRIES/19.07.18/AAR-125 | Spentex Industries Ltd. | Dismissed | a.Specify the complete procedure for S.No.1 & explanation 1 of the Notification No.48/2017 Central Tax dated 18.10.2017 for supplies by DTA to Advance Authorisation Holder b.Specify the applicability of foreign Trade Policy 2015-2020 Mid Term review and specify procedure for procuring goods from DTA against Advance Authorization. |
| 328 | GIB/RJ/HABUFA MEUBELEN/13.07.18/AAR-152 | M/S HABUFA MEUBELEN B.V. (INDIAN LIASION OFFICE) | APPLICABILTY OF GST | (a) Whether the reimbursement of expenses and salary paid to the liasoning office in India is supply of service espescially when no consideration for any service is charged/paid? (b)Whether the applicant i.e. the Liaison Office is required to get registered under GST? (c ) If it is assumed that the reimbursement of expenses and salary claimed by liaison office is a consideration towards a service, then what will be the place of supply of such service? |
| 329 | GIB/MH/NORTH AMERICA/11.07.2018/AAR-265 | North America Coal Corporation India Private Limited | Value of Supply | Facts & Issue Of The Case : North America Coal Corporation India Private Limited is a registered company, filed an application regarding the following issues : Whether liquidated damages that may be awarded to the applicant by the international chamber of commerce (“ICC”) qualifies as a supply under the goods and services tax (GST) law, thereby attracting the levy of GST ? If the answer to question NO. 1 is in the affirmative , what should be the time of supply , that is to say , the points of time in which NAAC’s liability to pay GST Arises? What should be the value of supply on which GST is payable ,that is to say , whether the applicant is liable to pay GST on amount of liquidated damages claimed and awarded to the applicant under the arbitral award or the amount which is actually received by the applicant after conclusion of the matter before the final appellate authority. |
| 330 | GIB/MH/Vservglobal/07.07.2018/AAR-430 | Vservglobal Private Limited | Place of Supply | Facts & Issue Of The Case : The Applicant M/s. Vservglobal Private Limited is an Indian Company having its office at Mumbai. The company is incorporated to provide back office support services to overseas companies . Clients are engaged in Trading of Chemicals and other products in International Trade. Vserv will come into picture after finalization of Purchase / Sale order by a Client. The Applicant Vserv request this Hon’ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as ‘Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not. |
| 331 | GIB/WB/MEGA FLEX/06.07.18/AAR-85 | Mega Flex Plastics Ltd | Classification | The Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 6305 33 00 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff |
| 332 | GIB/WB/M D MOHTA/05.07.18/AAR-84 | M D Mohta | Classification | Seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 |
| 333 | GIB/MP/KPH DREAM/04.07.18/AAR-123 | KPH Dream Cricket Pvt Ltd. | Dismissed | a.Whether free tickets given as ‘complimentary tickets’ falls within the definition of supply under the CGST ACT, and whether applicant is liable to pay GST on such free tickets? b.Whether applicant is eligible to claim ITC in r/o complimentary tickets? |
| 334 | GIB/WB/LYOPHILIZATION SYSTEM/02.07.18/AAR-90 | Lyophilization Systems India Private Limited | Rate | The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419. |
| 335 | GIB/TG/MANJIRA/02.07.18/AAR-05 | Manjira Machine Builders (P) Ltd | Rate | i. Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST. ii. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies. |
| 336 | GIB/TG/MADHUCON SUGAR/02.07.2018/AAR-04 | Madhucon Sugar and Power Industries Ltd | Classification | i. Whether HSN Code 2207 covers both “z” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption). ii. If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them? iii. If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables? |
| 337 | GIB/RJ/RFE SOLAR/01.07.18/AAR-155 | RFE Solar Pvt Ltd. | Classification and Rate | Whether contract for erection, procurement and commissioning of solar power plant shall be classified as supply of goods or supply of services; Clarification sought on Classification and Rate of Taxes for the same |
| 338 | GIB/RJ/JAIMIN ENG/01.07.18/AAR-154 | Jaimin Engineering Pvt Ltd. | Registration | Whether applicant is required to be registered? |
| 339 | GIB/MP/ARPIJAY FABRICATORS/30.06.18/AAR-122 | Arpijay Fabricators Pvt. Ltd. | Classification and Rate | a.Classify supply of goods or supply of services; b.Classify appropriate rate of supply of goods or supply of services. |
| 340 | GIB/KA/ZENITH/29.06.18/AAR-19 | M/s Zenith controls & systems Pvt Ltd | Classification | Applicabilty of Slump saleand also GST applicabilty on the stock which is part of slump sale. |
| 341 | GIB/KA/ULTRATECH/29.06.18/AAR-20 | M/s UltraTech Cement Limited | Determination of Liability | "Whether the amount paid to dealer towards 'rate difference' post supply can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the Central Goods and Service Act 2017 |
| 342 | GIB/KA/HENNES AND MAURITZ/29.06.18/AAR-18 | M/s H and M Hennes and Mauritz India Private Limited | Dismissed | Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 (‘IGST Act’) and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act? |
| 343 | GIB/KA/UNITED BREWCRIES/28.06.18/AAR-17 | M/s United Brewcries Limited | Classification | (a) Whether beer bearing brand/s owned by M/S United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out Of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply or services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity? (b) Whether GST is payable by the Brand owner on the "Surplus Profit" transferred by the CBU to the Brand Owner cut of such manufacturing activity? |
| 344 | GIB/TN/FICHTNER CONSULTING/27.06.18/AAR-162 | Fichtner Consulting Engineers (I) Pvt Ltd. | Place of Supply | Determination of liability of tax for inter-state supply and the charge of GST (IGST or CGST & SGST); i.e. Charging IGST treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand( where the mine/end user is located) as per Sec12(3) of IGST Act Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai Office in Tamil Nadu. |
| 345 | GIB/TN/ANABOND/27.06.18/AAR-161 | Anabond Limited | Classification | Classification of Polysulphide Sealant |
| 346 | GIB/MH/ IL & FS EDUCATION/25.06.2018/AAR-461 | M/S. IL & FS EDUCATION AND TECHNOLOGY SERVICES LTD. | Classification of Supply | FACTS OF THE CASE: In this case the applicant IL&FS Education and Technology Services Ltd. is a public limited Company incorporated in India and registered under the Companies Act, 1956. The Applicant having GSTIN 27AABCI2106H1Z0 is registered in Mumbai, Maharashtra and falls within the jurisdiction of Mumbai Nodal Division-5, Maharashtra. The Applicant is the social infrastructure arm of IL&FS group and is engaged in the key areas of education, Skill development, healthcare and cluster development for long term and sustainable impact. Inter alia, the Applicant is working with various State or Union Territory Governments to promote computer training among the students and teachers of the government and government aided higher secondary schools under the Information and Communication Technology (‘ICT’) @ School Project (hereinafter referred to as “ICT Project”). ISSUE OF THE CASE: Whether the services provided by the Applicant to the Government secondary and higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (hereinafter referred to as “Notification No. 14/2017”) |
| 347 | GIB/RJ/RARA UDHYOG/23.06.18/AAR-153 | Rara Udhyog, Jaipur Rajasthan | Agriculture Product | Applicability of a notification issued under the provisions of this Act.? Determination of the liability to pay tax on any goods or services or both? |
| 348 | GIB/MP/SWATI DUBEY/22.06.18/AAR-121 | Swati Dubey | Classification and Rate | a.Classify the supply of services of constructions; b.Clarify the applicable rate of CGST/SGST on the above services. |
| 349 | GIB/MP/EGIS INDIA/22.06.18/AAR-120 | Egis India Consulting Engineers Pvt. Ltd. | Taxability | Applicability of a notification issued under the provisions of the Act; i.e. Eligibility of exemption of GST in r/o Consulting Services provided to assist the State/Urban Local Bodies, in implementation of Atal Mission for Rejuvenation and Urban Transformation (AMRUT) and Pradhan Mantri Awas Yojna (PMAY) in light of Notification No.12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No.2/2018-CT(Rate) dated 25.01.2018 Notification No.FA-3-42/201711/V(53) dated 30.06.2017 |
| 350 | GIB/MH/Taraltec/22.06.2018/AAR-402 | Taraltec solutions private limited | Classification and Rate | Facts & Issue Of The Case : Applicant Company is Manufacturer of Reactor used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarrhoea, cholera & typhoid. The applicant, seeking an advance ruling in respect of the following questions.- 1. Classification of goods (i.e Reactor used in Hand Pump for water disinfection) 2. GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection Reactor, in the case of the applicant is nothing but a filtering or purifying machinery/apparatus for liquids. Apparatus used for filtering or purifying water falls under Heading 8421 21 attracting 9% CGST and SGST each. The Reactor is neither an Ion exchanger plant or apparatus, Household type filter and therefore would fall under the others category i.e. 8421 21 90,thus attracting 9% CGST and SGST each. |
| 351 | GIB/OR/IL & EDUCATION/20.06.18/AAR-144 | IL&FS Education and Technology Services Ltd. | Taxability | Applicability of entry No.72 of Notification No.12/2017 dated 28.06.2017 read with entry No.72 of Notification SRO No.306/2017-Finance department to the services provided by the applicant under the ICT@School project. |
| 352 | GIB/MH/B U BHANDARI/20.06.18/AAR-126 | 1.B U Bhandari Pvt ltd 2. B U Bhandari Automative Pvt Ltd 3.BU Bhandari Motors Pvt Ltd | Determination of Liability | 1. Whether the registration Charges, insurance Charges, handling charges received and paid on behalf of the customer of a motor vehicle, form part of the '"sale price", of such motor vehicle, considering the provisions of Section 2(25) of the MVAT Act? 2. Whether Incentive and discount, received from the automotive manufacturers form part of the "sale price" or need to be treated as a "sale price" of the motor vehicle sold to the customer or whether it results in reduction of set off ? 3.Whether the Applicant is entitled to claim set off, on purchased motor vehicle and used it as 'Demo Vehicles", irrespective of the fact that such vehicle continuing to be "stock-in-trade" or not being treated as "capital asset" in the books of accounts of the Applicants? 4. Whether the prayer of "prospective effect", considering the fact that the decision of the Hon. High Court Of Judicature at Bombay in the case of Sehgal Autoriders Private Limited was rendered on 11th July, 2011 and whereas the decision of the Hon'ble Supreme Court of India in the case of K.T.C. automobiles was rendered only on 29th January, 2016. |
| 353 | GIB/HR/B.M/20.06.2018/AAR-476 | B.M. INDUSTRIES | ITC | Issues Involved: The applicant has sought advance ruling in respect of the following questions: 1. Whether the applicant is liable to pay tax under CGST/SGST Act, on merger of his proprietorship firm as a going concern with a private limited company on the fixed assets and currents assets including stocks of raw material, semi-finished and finished, goods. 2. Whether the input tax credit available in the credit ledger account or cash ledger account of proprietorship firm shall be transferred to the respective credit ledger and cash ledger account of the private limited company, consequent upon merger. |
| 354 | GIB/RJ/RHIZO ORGANIC/16.06.18/AAR-151 | Rhizo Organic, Hanumangarh Rajasthan | Rate | Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GST applicable on Bio Fertilizer if it is not covered under (HSN 3101)? |
| 355 | GIB/MH/SANGHVI MOVERS/15.06.2018/AAR-195 | SANGHVI MOVERS LIMITED | Input Tax Credit | Fact and Issues of the Case: SML is a public limited company, engaged in the business of providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes. SML has pan-India presence and cranes are deployed across India as per the requirements of customers. Application has been sought On the following issues : whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” or whether GST would not be let-liable on the said movement as per the clarification issued by the CBEC vide Circular No. 21/ 21/ 2017 - CGST read with Circular No. 1/ 1/ 2017 - IGST? whether the recipient office of SML duty registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged? lyre-mounted crane or crawler crane is moved from one GST registered office of SML to another registered office of SML for maintenance, whether such movement of crane would be treated as “taxable supply” under the GST law or can it be said that it would not tantamount to “supply” as per clarification issued by the CREC vide Circular No. 21/ 21/ 2017 - CGST read with Circular No. 1/1/2017 - IGST? If the transaction stated above in question 1 is liable to tax, whether GST would be payable Only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)? What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply? |
| 356 | GIB/MH/Pepsico/13.06.2018/AAR-401 | PepsiCo (India) Holdings Pvt ltd | Classification | Facts & Issue Of The Case : Application has been sought by the applicant on the following issues- Whether the product Sting- Caffeinated Beverage (Energy Drink) containing 72mg per service (250ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24 A of schedule- III) “Other Non-Alcoholic Beverages” or under Sub-heading 2202 10 (Sl. No 12 of Schedule -IV) as “All goods (Including aerated waters), Containing Added Sugar or other sweetening matter or Flavored” of the rate schedule of Notification No. 01/2017 -Integrated Tax (Rate) dated 28.06.2017, read with the corrigendum dated 27.07.2017.” |
| 357 | GIB/RJ/SARDAR MAL GOLD/11.06.18/AAR-150 | Sardar Mal Gold Storage & Ice Factory, Jaipur Rajasthan | Taxability | Whether all the goods as listed in the application are covered under the definition of agriculture produce as per Notification No.11/2017-CT(R) dated 28.06.2017; and No.12/2017-CT(R) dated 28.06.2017? |
| 358 | GIB/MH/HP India/08.06.2018/AAR-404 | M/S. HP India Sales Private Limited | Classification | Facts & Issue Of The Case : The applicant HP India Sales Private Limited being taxable person registered under Section 22 of the Maharashtra State Goods and Services Tax Act, 2017 (referred as “MSGST Act”) read with Rule 24 of the Maharashtra Goods and Services tax Rules, 2017 (referred as “MSGST Rules”), having GSTIN 27AAACC9862F1ZI, are engaged in providing to its authorised reseller and distributor printing supplies which mainly consist of Electroink (i.e. ink), ancillaries such oil, binary ink developer, bib blanket, print imaging plate and other machine products used in HP’s Indigo press machine. The applicant, seeking an advance ruling in respect of : 1. Classification of Electro Ink supplied along with consumables under GST? 2. Determination of time and value of supply of Electro Ink with consumables under the indigo press contract The applicant submits before the Authority for Advance Ruling that the supply of Electolnk along with consumables should be classified as composite supply under GST and taxed at the rate applicable on supply of printing ink, being the principal supply therein. |
| 359 | GIB/MH/HP India/08.06.2018/AAR-263 | HP India Sales Pvt. Ltd. | Value of Supply | Facts & Issue Of The Case : The applicant is a registered company engaged in providing printing Supplier to be used in HP’s Indigos Press Machines supplied to customers . The billing for such arrangement shall be based on ‘per click basis’ calculated on monthly basis depending the indigo machine press ,number of clicks and type of print performed. Applicant also submits that supplies made by them are on continuous basis . The time of supply shall be the earliest of the following- (i) The date of issue of invoice by the supplier or the last date on which he is required , under sub Section (1) of section 31, to issue the invoice with respect to the supply , (ii) the date on which the supplier receives the payment with respect to the supply. The applicant has sought advance ruling on the following issues : Classification of Electrolnk Supplied along with consumables under GST Determination of Time and Value of supply of Electrolnk with consumables under the indigo press contract. |
| 360 | GIB/CT/UTILITY/06.06.18/AAR-101 | Utility Powertech Ltd | Dismissed | a. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power projects Pvt. Ltd. (NBPPL) Mannavaram in Andhra Pradesh. b. Whether such transaction will be categorized as an intrastate or interstate transaction. c. If the applicant charge IGST on such transaction, considering the transaction as interstate, will the IGST charged, be available as Input Tax Credit to M/s NBPPL against their output tax liability subject to Section 17(5). |
| 361 | GIB/CT/ VNR/06.06.18/AAR-100 | Ms VNR Seeds Pvt.Ltd | Input Tax Credit | Regarding use of ITC accumulated on account of purchaseof packaging materials for supply of seeds (exempted items) and ITC while transferring packing materials between own branches |
| 362 | GIB/MH/IMS/05.06.2018/AAR-406 | IMS Proschool PVT LTD | Exemption | Facts &Issue Of The Case: The Applicant is engaged, in the business of skilling the youth with the objective of helping them find decent job, make them employable and to help them earn better living. Q.1. – Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to National Skill Development Programme implemented by NSDC? Q.2. The Applicant offers certain educational courses for which qualification standards/ framework i.e. QP/ NOS has not been defined by NSDC and will be approved by NSDC as and when the relevant QP/ NOS would be defined by NSDC. In the interim period, NSDC has given exceptional approval on such courses. Till the time QP/ NOS are defined for such educational courses and are eventually approved by NSDC, whether such courses will be treated as in relation to National Skill Development Programme implemented by NSDC? Q.3.- In certain situations, NSDC approved educational courses are subsequently, upgraded by the Applicant within pre-defined QP/ NOS framework, by way of adding more topics/ content /modules. However, such modified version of NSDC approved educational courses have not been approved by NSDC yet. Whether such modified version will be treated as in relation to National Skill Development Programme implemented by NSDC? Q.4.- If the answer to Q.1, Q.2 and Q.3 are Yes, then whether the benefit of GST exemption as per Notification No. 12/2017- Central Tax (Rate), dated the 28th June 2017 would be available to the Applicant? Q.5. – If answer to Q.4 is Yes, whether benefit of GST exemption as per Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 would be still available if such educational courses are offered to corporates and business institutions? Q.6.- Whether the NSDC approved educational courses which are actually imparted by the business partners of the Applicant, on behalf of the Applicant as sub-contractor of Applicant, at various centres located across the country, will be considered as offered by the Applicant? Q.7. – If answer to Q.6 is Yes, whether benefit of GST exemption as per Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 would be available to the Applicant? |
| 363 | GIB/HR/GITWAKO FARMS/01.06.18/AAR-112 | Gitwako Farms (India) Pvt. Ltd. | Classification and Rate | Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers? |
| 364 | GIB/HR/BC EXAM/01.06.18/AAR-113 | BC Examinations and English Services India Pvt. Ltd | Classification and Rate | 1. Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply? 2. What will be rate of GST applicable on these exam support services? 3. What is the place of supply of these exam support services rendered by the Applicant BCKU? |
| 365 | GIB/WB/PHOTO PRODUCTS/30.05.18/AAR-80 | M/s. Photo Products Company Pvt Ltd | Classification and Rate | The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required. |
| 366 | GIB/WB/GKB Lens/30.05.2018/AAR-415 | GKB Lens Pvt Ltd | Input Tax Credit | Facts & Issue of Case: M/s. GKB Lens Pvt. Ltd., holding GSTN No. 19AACCG3446M1ZA, re-seller and importer of Sun Glasses, Frames, Lenses, Contact Lenses, etc,. having its Head Office in West Bengal (hereinafter referred to as “the Respondent”), transferring, inter alia, goods, namely, Optical Lenses and Frames for Spectacles and Accessories, from Head Office in West Bengal to its branches in other States, sought an Advance Ruling on the following issues- (a) whether the transfer of goods (optical lenses and frames for spectacles and accessories) from Head Office in West Bengal to its branches in other states, can be done at cost price, by applying the second proviso to Rule 28 of CGST Rules, 2017 (instead of 90 % of MRP as required under the First Proviso to Rule 28 of CGST Rules, 2017, and (b) 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. |
| 367 | GIB/WB/GKB LENS/30.05.18/AAR-82 | M/s. GKB Lens Pvt Ltd | Value of Supply | The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017. |
| 368 | GIB/TG/NAGARJUNA/30.05.18/AAR-2 | Nagarjuna Agro Chemicals Private Limited, | Classification | The applicant submitted that Agricultural soil testing minilab and its Reagent refills are classifiable under exempted goods falling under Tariff heading 8201 as notified vide Notification No.2/20172017 – Central Tax (Rate), dt.28-06-2017 |
| 369 | GIB/TG/MACRO MEDIA/30.05.18/AAR-03 | M/s Macro Media Digital Imaging Private Limited | Classification | Facts And Issue Of The Case : The petitioner “M/s Macro Media Digital Imaging Pvt. Ltd.” filed an appeal against the Ruling passed by the West Bengal Advance Ruling Authority vide Order No. 15/WBAAR/2019-20 dated 19.08.2019. The Appellant sought an advance ruling under section 97 on the following questions: 1. whether the job of printing of content provided by the customer taxguru.in on polyvinyl chloride banners and supplying such printed trade advertisement material amounts to supply of goods, and 2. What is the classification of such trade advertisement material under GST Tariff if the transaction is a supply of goods. The WBAAR in its Ruling No. 15/WBAAR/2019-20 dated 19.08.2019, observed inter alia, that the transaction involves a composite supply — a transaction involving both supply of goods in the form of printed PVC material and of the service of printing the content provided by the recipient, which are inseparable in the execution of the contract. According to the WBAAR, the printed trade advertisement material has no utility other than displaying the printed content. It held that the service of printing is the predominant element of the composite supplies the Appellant is making. Thus, the WBAAR held that the goods classifiable under Chapter 39 and 49 of Customs Tariff Act, 1975 (hereinafter referred to as the “Tariff Act”) are supplied by the appellant but the supply of the said items are ancillary to the principal supply of printing service. The Appellant has filed the instant Appeal against the above Advance Ruling with the prayer to set aside/modify the impugned Advance Ruling passed by the WBAAR or pass any such further orders as may be deemed fit and proper in the facts and circumstances of the case. The Appellant argued that the product description in their invoice is mentioned as “Printing and Supply of Trade Advertisement Material HSN#4911”, because what they supply are primarily goods. |
| 370 | GIB/JK/TATA STEEL/30.05.2018/AAR-273 | TATA STEEL LIMITED, JAMSHEDPUR | Classification | Facts & Issue of the case Whether the printed advertisement materials classifiable as supply of goods? If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975? Applicant manufactures printed trade advertising material like banner flex using various inputs namely ink, paper etc. Preparation of such printed material would be undertaken as per the customer specification wherein customers specify the sizes of the advertising material, location of the advertising material to be displayed etc. Except specifying the specifications and designs to be printed, clients/customers of Applicant does not provide any materials and all required materials for the preparation of the advertisement materials are procured by Applicant only. Applicant also recovers the cost incurred towards transportation, installation, packing etc. In pre-GST regime, Applicant had been paying applicable VAT and filed returns accordingly. Applicant understands that the activity undertaken by Applicant falls within the scope of the „supply‟ as defined under Section 7 of CGST Act, 2017 (which was made applicable to IGST) and also under Section 7 of TGST Act, 2017. Applicant submits that TRU Circular No. 11/11/2017-GST dated 20-10-2017 clarified the taxability of printing contracts wherein vide Para 5 it was clarified that printing contracts similar to the instant case constitute Supply of goods‟. |
| 371 | GIB/UT/IT DEVELOPMENT/29.05.18/AAR-51 | IT Development Agency (ITDA), Govt. of Uttrakhand, Dehraduna | Exemption | Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST? |
| 372 | GIB/KL/SHRI GOPAL GIREESH/29.05.18/AAR-45 | Shri Gopal Gireesh, Veena chemicals | Classification and Rate | The question that arises for consideratior. is whether the implants for joint replacements falling under HSN Code / Chapter Sub-Heading 90213100 – Artificial Joints of the Customs Tariff Act, 1975 is covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule Il of the Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting CST at the rate of 12%. |
| 373 | GIB/KL/SARASWATHI/29.05.18/AAR-42 | Saraswathi Metal Industries | Classification and Rate | Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels |
| 374 | GIB/KL/JJ FABRICS/29.05.18/AAR-44 | M/s. JJ Fabrics, Ernakulam | Classification and Rate | The applicant has submitted that the primary raw materials for polypropylene sheets are polypropylene granules, color master batches and filter content (calcium carbonate). These raw materials are sucked through vacuum, heated, passed through extruder and melted. The material thus obtained is filtered and passed through the spinning unit to obtain continuous single filament which is called polypropylene filament. The filament are lapped on each other on a lapper and then subjected to thermal bonding to form the polypropylene sheet. |
| 375 | GIB/WB/IAC ELECTRICALS/28.05.18/AAR-83 | IAC Electricals Pvt Ltd | Taxability | Whether tax is payable on transportation and allied services relating to supply of goods? |
| 376 | GIB/MH/NIPRO INDIA CORPORATION/28.05.2018/AAR-435 | NIPRO INDIA CORPORATION PRIVATE LIMITED | Input Tax Credit | FACTS AND ISSUE OF THE CASE: The Applicant is engaged in the manufacturing of medical equipment’s such as dialyzers, blood tubing sets, arterial fistulas, syringes and needles. The Applicant runs a manufacturing facility at Shirwal, Maharashtra. Goods manufactured by the Applicant are sold within India and also exported outside India. Nipro India Corporation Private Limited, the applicant, seeking an advance ruling in respect of the following question: “Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as ‘admissible under the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’)?” |
| 377 | GIB/DD/TEMPLE/28.05.18/AAR-104 | Temple Packaging Pvt. Ltd. | Classification | Classification of Printed Leaflet manufactured by them in their factory out of their own raw material-paper/ink and with the contents supplied by the purchaser. Clarification sought as to whether the same is to be considered as supply of goods or supply of services. |
| 378 | GIB/MH/Mosaic/25.05.2018/AAR-400 | Mosaic India Pvt Ltd | Classification | Facts & Issue Of The Case : The applicant, registered in terms of the Central Goods and Service Tax Act, 2017, imports BIOFOS Monocalcium Phosphate (hereinafter referred to as “the subject goods “, from USA and sells it to wholesalers or manufacturers of animal feed. The subject goods are used as an animal/poultry feed supplement/additive that is added to an animal/poultry feed to enhance its nutritional value , the applicant, seeking an advance ruling in respect of the following questions connected to the issues- Q. 1. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017 – Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)? Q. 2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017 – Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Services Tax Act, 2017 (IGST Act)? Q. 3. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 and is therefore exempt from the levy of Maharashtra Goods and Services Tax (SGST) under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act)? Q. 4. Further, if the Subject product is not classifiable under any of the aforesaid entries (Heading 2309) what would be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?” |
| 379 | GIB/BR/TATA PROJECTS/25.05.18/AAR-99 | Tata projects Ltd. | Rate | Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project? |
| 380 | GIB/MH/A W Faber/23.05.2018/AAR-393 | A.W Faber Castell (India) Pvt. Ltd | Classification | Facts & Issue Of The Case : The applicant, seeking an advance ruling in respect of the following question : Whether the product of the applicant i.e. “Modelling dough’ will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975. The impugned product is a mixture of maida and other chemicals. It can be molded or given shapes for the amusement of children. And therefore, the description against the CTH which most accurately fits the bill is thus – As Per CTH 3407- Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax ” or as “dental impression compounds ‘. put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, wall a basts of plaster (of calcined gypsum or calcium sulphate). The Notes to Chapter 39 say that the expression “plastics” means those materials of headings 39.01 to 39. 14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heal and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. |
| 381 | GIB/MH/BASF/21.05.2018/AAR-435 | M/s. BASF India Ltd. | Input Tax Credit | Facts & Issues Involved: BASF India Limited having its corporate head office at, 3rd Floor, Shree Sawan Knowledge Park, Plot No D 507, MIDC, Turbhe, Navi Mumbai, India-400705, is a subsidiary of BASF Germany and is engaged in the business of manufacturing and trading of, inter alia, chemicals and allied products The Applicant was registered under the erstwhile tax regime, and was discharging excise duty, service tax and value added tax (VAT) on the manufacture, on commission and sale of the products, as applicable. the applicant, seeking an advance ruling in respect of the following questions : 1. The Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party? 2. Whether input tax credit will have to be reversed, to the extent of inputs, input services and common input services used by the Applicant, in case the above transaction is not subjected to the levy of IGST by treating the same as an exempt supply for the purpose of Section 77 of the CGST Act ? |
| 382 | GIB/UP/GE DIESEL LOCOMOTIVE/16.05.2018/AAR-462 | M/S.GE DIESEL LOCOMOTIVE PVT. LTD. | Classification of Supply | FACTS OF THE CASE: The applicant is engaged in the business of import and manufacture of rail locomotive engines for supply to Indian Railways. The applicant had made a bid for a tender floated by the Indian Railways for supply of locomotive engines and their comprehensive maintenance. |
| 383 | GIB/HR/UNITED MINING/15-05-2018/AAR-268 | United Mining Corporation | Classification | Facts & Issue Of The Case : The applicant is a proprietorship firm and is registered under CGST Act,2017. The applicant is engaged in the business of mining of boulders an the state of Haryana. The applicant had sought advance ruling on the following issues : What shall be the classification of service provided by the state of Haryana to M/s. United mining corporation in accordance with Notification No.11/2017- CT(Rate) 28.06.2017 read with annexure attached to it? Whether the said service can be classified under chapter number 9973 specifically under service code 997337 as “licensing services for the right to use minerals including its exploration and evaluation”? What shall be the rate of GST on given services provided by state of Haryana to United Mining Corporation for which royalty is being paid ? According to the applicant the royalty or the dead rent paid by the applicant to the government is the amount paid for getting right to use the minerals granted to it for a specified period as per terms of the lease. |
| 384 | GIB/WB/EMC/11.05.18/AAR-81 | EMC Ltd | Work Contract | Whether and at what rate tax is payable on freight on supply of materials in a composite supply of works contract? |
| 385 | GIB/AP/M.S CR/10.05.18/AAR-96 | M/s C R Enterprises | Taxability | Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax – Rate), dated 14th November 2017, and 47/2017 ( Integrated Tax-Rate), dated 14th November 2017 |
| 386 | GIB/GJ/NATIONAL DAIRY/08.05.18/AAR-63 | National Dairy Development Board | Classification | i. By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017? ii. Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017? |
| 387 | GIB/AP/M.S DINESH KUMAR/08.05.18/AAR-97 | M/s Dinesh Kumar Agrawal | Taxability | Various issues on erection of solar power generating system; Applicability of Notification.No. 01/2017, Entry : 234 |
| 388 | GIB/UT/BHAIPAPER/04.05.18/AAR-52 | Bhal Paper Mills Ltd | Tax Liability on Ocean Freight | 1. Whether under reverse charge mechanism, IGST should be paid by the importer on ocen freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India? 2. If Yes then what will be the supporting documents for importer under RCM to take the credit of IGST paid on ocen freight under CIF contract? 3. Whether credit will be available in GST of Office furniture & Fixtures, AC, Plant and machinery on newly constructed building on its own account for the furtharance of business and accounting entry is capitalised in the books? |
| 389 | GIB/UT/BAHL/04.05.2018/AAR-436 | Bahl Paper Mills Ltd. | Input Tax Credit | Facts & Issues Involved: This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question: (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) If point no. answer is yes, then 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 |
| 390 | GIB/HR/EPCOS/04.05.18/AAR-119 | EPCOS India Pvt. Ltd. | Dismissed | Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors? |
| 391 | GIB/WB/SREEPATI RANJAN/03.05.18/AAR-79 | Sreepati Ranjan Gope & Sons | Work Contract | Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour. |
| 392 | GIB/RJ/ TATA PROJECTS/27.04.18/AAR-148 | M/s Tata Projects Limited -SUCG consortium | Classification and Rate | (i) The nature of Services whether covered under Sl. No.3(VI)(a) of Notification No.11/2017-CT(R) dated 28.06.2017 amended with Notification No.24/2017- CT(R) dated 21.09.2017 and further amended with Notification No.31/2017- CT(R) dated 13.10.2017 ? (ii) What is the Rate of GST applicable for the project ? (iii) If applicable rate of GST @ 12%, what is the rate of GST applicable on subcontractors leg ? |
| 393 | GIB/HR/PARAS MOTOR/26.04.18/AAR-118 | Paras Motor Industries | Classification | Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707? |
| 394 | GIB/KA/RAJASHRI/23.04.18/AAR-11 | RAJASHRI FOODS PVT. LTD | Going concern | Fact And Issue Of The Case: 1. Whether the transaction would amount to supply of goods or supply of services or supply of goods & services? 2. Whether the transaction would cover under sl.no.2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017? The applicant, M/s Rajashri Foods Pvt Ltd wanted to sell one of its units along with fixed and current assets as well as liabilities, including bank loans, for a lump sum consideration. Transfer or a going concern means the transfer of a running business which is capable of being carried on by the purchaser as an independent business. Such transfer of the business as a whole will comprise comprehensive transfer or immovable property, goods and transfer of unexecuted orders, employees, goodwill etc In the instant case, the Applicant has not furnished any documentary evidence to establish that the Applicant is a going concern except their admission that its an ongoing business and the transaction proposes to transfer all the assets and liabilities to the new owner. It implies that the business will continue in the new hands with regularity and a nature of permanency. |
| 395 | GIB/KA/MANIPAL ACADEMY/23.04.18/AAR-12 | M/s MANIPAL ACADEMY FOR HIGHER EDUCTAION | Dismissed | Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services? |
| 396 | GIB/DL/VPSSR/23.04.18/AAR-38 | M/s VPSSR Facilities | Taxability | Whether the cleaning services supply to Railway are exempted or same is taxable? |
| 397 | GIB/MH/AHMEDANAGAR DISTRICT/AAR-128 | Ahmednagar District Goat Rearing and Processing Co – op Federation Ltd. | Classification and Rate | 1. Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”? 2.Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017- Integrated Tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 1 of schedule I of the Notification No. 43/2017-Integrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-Integrated Tax (Rate) New Delhi dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017? |
| 398 | GIB/AP/M/S CRUX/20.04.18/AAR-95 | M/s Crux Biotech India Private Limited | Taxability | The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category? |
| 399 | GIB/MH/FIVE STAR/18.04.18/AAR-127 | M/s Five Star Shipping | Taxability | A.1 Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes "composite supply" with the principal supply of consultancy service? A.2 Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017 (“IGST Act”), i.e. the ‘location of recipient of service’? B.1 In the alternate, where services are provided to foreign ship owners distinctively as supply of consultancy service and support service with separate and demarcated fees for their consultancy service and for support service: a. Whether consultancy service will qualify as business consultancy service in terms of the scheme of classification of services [Annexure to Notification 11/ 2017 – Central Tax (Rate), dated 28thJune, 2017]? b. Whether the place of supply of such consultancy service will be the ‘location of recipient of service’ in terms of Section 13(2)(a) of the IGST Act? c. Whether support service qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act? And, if ruled that the support service qualifies as an intermediary service, the place of supply of support service as intermediary service will be the ‘location of supplier of service’ in terms of Section 13(8)(b) of the IGST Act? |
| 400 | GIB/HR/Loyalty Solutions/11.04.2018/AAR-315 | Loyalty Solutions and Research Private Limited | Levy | Facts & Issue Of The Case : The applicant owns and operates a reward point based loyalty programme that is integrated towards its partners and their customers. Applicant is managing the customer loyalty programme for its clients/partners such as NICE , which is based on issuance of reward points, also known as payback points by the applicant to end customers. These reward/payment points have values of 0.25 INR each. The question for advance ruling is that whether this amount fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST. The issues raised by the applicant are: Whether the value of points forfeited of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration for ‘Actionable claim’ other than lottery, gambling or betting and therefore would not qualify as supply of either goods or services on terms of Section 7 read with schedule III of the central goods and service tax Act, 2017 , Haryana Goods and service Tax Act, 2017 or Integrated Goods And Service Tax Act, 2017 and therefore would be outside the scope and levy of GST. Whether the value of points forfeited of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback points within their validity period can be treated as “Supply” of any other goods or services and consequently be chargeable to GST under the CGST,SGST and IGST Act? |
| 401 | GIB/HR/LOYALTY SOLUTIONS/11-04.18/AAR-114 | Loyalty Solutions and Research Private Limited | Taxability | In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST. |
| 402 | GIB/HR/ESPIRI INDIA/11.04.18/AAR-116 | Esprit India Private Limited | Taxability | i. Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime. ii.Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability. iii. Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both. |
| 403 | GIB/HR/AOV AGRO/11.04.18/AAR-117 | AOV Agro Food Pvt. Ltd. | Classification and Rate | Meat of Sheep or goat or poultry, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers? |
| 404 | GIB/HR/ACTION CONSTRUCTION/10.04.18/AAR-115 | Action Construction Equipment Limited | Classification | Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705? |
| 405 | GIB/WB/SIKA INDIA/09.04.18/AAR-76 | SIKA India Pvt Ltd | Classification | Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975? |
| 406 | GIB/GJ/INOX INDIA/09.04.18/AAR-62 | Inox India Pvt. Ltd. | Classification | Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime? |
| 407 | GIB/GJ/ALKA/09.04.18/AAR-68 | Alka Industries | Classification | Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ? |
| 408 | GIB/DL/SONKA/06.04.18/AAR-37 | M/s Sonka Publications (India) Private Limited | Classification and Registration | 1. Whether these books are classifiable as printed books/ Drawing book falling HSN 4901 or 4903 or Exercise book falling under HSN 4820? 2. Whether applicant is libale for registration, if it is engaged in supply of goods or services that are not liable to tax or wholly exempt from tax under the GST Act? |
| 409 | GIB/MH/KANSAI NEROLAC/05.04.18/AAR-143 | M/s Kansai Nerolac Paints Limited | Input Tax Credit | Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit? |
| 410 | GIB/UT/NATIONAL/20.04.18/AAR-48 | M/s National Construction | Input Tax Credit | 1. Whether Credit .of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime? 2. if yes, then whether it is allowed when the assessee had opted for composition scheme tinder Uttarakhand VAT laws? |
| 411 | GIB/MH/NATIONALPLASTIC/02.04.18/AAR-142 | National Plastic Industries Limited | Determination of Liability | Facts & Issue Of The Case : M/s National Plastic is a company engaged in the manufacture of floor mats made of PVC Known as a PVC Carpets Mats. The applicant, seeking an advance ruling in respect of the following question: To seek the classification of the PVC floor mat and the applicable rate of GST on the same. There is no specific entry in the Schedule for goods exempted from GST as found in the Notification no.2/2017-Central/State Tax (Rate) which would cover the impugned product. In the Schedule for goods taxable to GST at various rates as found in the Notification no.1/2017-Central/State Tax (Rate). Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles. We also find that the applicant informs that the manufactured product is a product of running length which is then cut into size as given/specified by the customer. |
| 412 | GIB/DL/SHRI SANJEEV/28.03.18/AAR-34 | Shri Sanjeev Sharma | Classification | 1. Whether GST will be applicable on the sale of undivided and impartible share of land represented by agreement to sell the land? 2. Whether GST will be applicable on sale of superstructure (which is under construction) 3. If yes (i) what will be the value on which tax is payable? (ii) what would be applicable rate for charging GST? |
| 413 | GIB/DL/DEEPAK/28.03.18/AAR-33 | M/s Deepak & Co. | Classification | Classification of the following: 1. Food and beverages provided to passangers (cooked/MRP/Packed) at defined menu and tarrif. 2. Supply of goods i.e. food, cold drink, botteled water. 3. Supply of newspaper Separately invoiced. 4. Supply of food and beverages at food stall at fixed rate by Indian Railway. |
| 414 | GIB/AP/M/S LAURUS/28.03.18/AAR-94 | M/s Laurus Labs | Rate | Whether the applicant is eligible or not, to claim a lower rate of GST i.e. 5% under SI. No. 180 of schedule -I of the rate schedule under Notification No, 01/2017 - Central Tax (Rate) dated 28.06.2017 read with corrigendum dated 30.06.2017 on supply of 1. EFAVIRENZ 2. EMTRICITABINE 3. SUNTIMB MALATE 4. RALTEGRAVIR POTASIUM 5. LATANOPROST, which also falls under SI. No. of Schedule III. |
| 415 | GIB/AP/M.S SSSVK COLD/28.03.18/AAR-91 | M/s SSSVK Cold Storage Private Limited | Taxability | Whether the services offered by the applicant are falls or not under the SAC 998619, and the exemption under Notification No.12/2017, under entry 54(e ) is applicable to both farmers and traders? |
| 416 | GIB/AP/M.S SINO/28.03.18/AAR-93 | M/s Sino Resources | Input Tax Credit | Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal? |
| 417 | GIB/DL/ROD RETAIL/27.03.18/AAR-32 | M/s. Rod Retail Private Limited | Export | Applicant wishes to obtain advance ruling as to whether such supplies of goods qualifies as ‘exports’ within the meaning of section 2(5) of IGST Act and consequently zero-rated benefit is available. |
| 418 | GIB/KR/CALTECH/26.03.18/AAR-41 | MIs. Caltech Polymers Pvt. Ltd. | Taxability | Issue & Fact of the Case: Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act? The company engaged in the manufacture and sale of footwear and also provide canteen services exclusively for their employees. They also incurring canteen running expenses and are recovering the same from its employee without any profit margin. As per section 46 of the said Act, any factory employing more than 250 workers is required to' provide canteen facility to its employees. The activity of the applicant is exempt under the notification no 25/2012 ST. services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948. As per section 2(31), 2(83) of the GST Act, the amount received from employees covered under the definition of consideration and supply respectively. As per sec 2(17) of CGST Act,2017 business includes: any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit. any activity or transaction in connection with or incidental or ancillary to sub-clause (a) |
| 419 | GIB/KL/VARGHESE/26.03.18/AAR-40 | Sri.N.C. Varghese | Rate | Rate of tax on standing rubber trees,Under Vat regime rubber tree was exempt. |
| 420 | GIB/KL/SYNTHITE/26.03.18/AAR-39 | MIs. Synthite Industries Ltd., Ekm | High Sea Sales | 1. Whether on procuring goods from China, in a context where the goods purchased are not brought into India, is GSTpayable by them? 2. On the sale of goods'to the company in USA,where goods sold are shipped directly from China to USAwithout entering India, is GSTpayable by them? 3. On procuring goods from China not against specific export order, in a context when the goods purchased are not brought into India, is GST payable by them? 4. On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GSTpayable by them |
| 421 | GIB/KL/POPULAR MOTOR/26-03.18/AAR-43 | Popular Motor World (P) Ltd. | Dismissed | Whether the valuation under Rule 32(5) of the GST Rules, 2017 can be adopted for sale of ‘demo cars’. Later the applicant sought permission to withdraw the application. |
| 422 | GIB/HR/ROULUNDS BRAKING/26.03.18/AAR-110 | Roulunds Braking India (Pvt.) Ltd, Sonipat | Classification and Rate | Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST? |
| 423 | GIB/HR/EPCOS/26.03.18/AAR-109 | EPCOS India Pvt. Ltd. | Classification | Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description "Parts for manufacture of Telephones for cellular networks or for other wireless networks"? |
| 424 | GIB/TG/MAHESHWARI/25.03.18/AAR-1 | M/s Maheshwari Stone Supplying Co. | Classification | (i) In which Chapter the commodity called “Polished/Processed limestone slabs” falls? (ii) Under which HSN Code the above commodity comes? (iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530? (iv) Can it be classified under any of the HSN Codes 2515/2516/2521? (v) Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%? |
| 425 | GIB/MH/ADITYA BIRLA/23.03.18/AAR-141 | Aditya Birla Retail Ltd. | Exemption | a.Whether the subject goods, proposed to be sold under Stream 1, where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption from GST in terms of relevant entries to Notification No. 2/2017 Central tax (Rate) dated 28th June 2017 (‘CGST Notification’), and, the corresponding entries under Notification No. 2/2017-Intergrated tax (Rate) dated 28th June 2017 (‘IGST Notification’) and Notification No.2/2017-State Tax (Rate) dated 29th June 2017) [collectively referred to as ‘the Exemption Notifications’]? b. Whether the subject goods proposed to be sold under Stream 2, where the package of the subject goods would have a declaration mentioning the name and registered address of the manufacturer as per the statutory requirement under the Subject Statutory Provisions as also the declaration ‘Marketed by- Aditya Birla Retail Limited’ can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications? c. Whether the declarations made on the package, by inter alia using common/ generic terms viz. ‘Value’, ‘Choice’ and ‘Superior’, for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences can be construed to be a ‘brand name’ for the purpose of the Exemption Notifications? |
| 426 | GIB/MH/ACRYMOLD/23.03.18/AAR-140 | M/s Acrymold | Classification | 1. If the word TROPHY is specifically mentioned under 83062920, so can we sell all trophies made of any material under this HSN? 2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill ? |
| 427 | GIB/WB/SWITCHING AVO/21.03.18/AAR-77 | Switching Avo Electro Power Ltd | Composite Supply | Whether UPS with battery is a composite supply? |
| 428 | GIB/WB/SWITCHING AVO ELECTRO/21.03.2018/AAR-464 | M/S. SWITCHING AVO ELECTRO POWER LIMITED | Classification of Supply | FACTS AND ISSUE OF THE CASE: In this case the Applicant, stated to be a supplier of power solutions, including UPS, servo stabilizer, batteries etc. wants a ruling on the classification of the supply when it supplies UPS along with the battery. More specifically, he wants a ruling on whether such supplies can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”). An Advance Ruling is admissible on this issue under Section 97 (1) of the GST Act. |
| 429 | GIB/WB/JOINT PLANT/21.03.18/AAR-75 | Joint Plant Committee (non-profit organisation set up by the Central Government) | Registration | Whether it is required to be registered under the GST Acts? |
| 430 | GIB/WB/GLOBAL REACH/21.03.18/AAR-78 | Global Reach Education Services Pvt Ltd | Export of Services | Provides foreign universities services relating to enrolment students from India and wants to know whether it is intermediary; or whether the service provided to the Universities abroad is to be considered “export” |
| 431 | GIB/MH/Reliance/31.07.2018/AAR-407 | Reliance Infrastructure Limited | Levy | Facts &Issue Of The Case: Reliance Infrastructure Limited, the applicant, seeking an advance ruling in respect of the following : 1. Whether reinstatement charges paid to Municipal Authorities would be liable to GST? 2. Whether access charges paid to Municipal Authorities would be liable to GST? The applicant is inter alm engaged in the business of generation, transmission and distribution of electricity. This calls for laying and maintenance of the power lines and other incidental work which requires the digging up of trenches.n the present case, the business entities while performing their business activities request the Municipal Authorities to be allowed to dig up trenches for works such as laying or Repairing some cables or pipes.The restoration charges are also not in the nature that the Municipal Authorities are performing any job of construction for the applicant. The street or pavement or road that is dug up is a general road. |
| 432 | GIB/MH/RELIANCE INFRA/21.03.18/AAR-138 | Reliance Infrastructure Limited | Taxability | Whether reinstatement charges paid to Municipal Authorities would be liable to GST? Whether access charges paid to Municipal Authorities would be liable to GST? |
| 433 | GIB/KA/TATHAGAT/21.03.18/AAR-09 | TATHAGAT HEALTH CARE CENTRE LLP | Exemption | Whether GST is leviable on the rent payable by a Hospltal, caterlng llfe saving servlces?' |
| 434 | GIB/KA/SKILLTECH/21.03.18/AAR-08 | SKILLTECH ENGINEERS & CONTRACTORS PRIVATE LIMITED | Work Contract | 1. Whether the contract, executed by them for KPTCL, ls a divisible cortract [Supply of goods & Supply of Servlcesl or a! indlvtstble contract (works coltract)?' 2. Whether the tax rate of 12% [CGST-6% + SGST-6%] ls appllcable to the above contract, in pursuance of Notlficatlon No.24/2017 central Tax (Ratel dated 21.09,2017?. |
| 435 | GIB/KA/SAYRE THERAPUETICS/21.03.18/AAR-10 | SAYRE THERAPUETICS PRIVATE LIMITED | Classification | The Applicant qualifies to be a clinical establishment and the services offered / provided by the Applicant qualify to be Health care services. The Intra State supply of said services attract NIL rate of Central Tax. |
| 436 | GIB/KA/M.S GIRIRAJ RENEWABLES/21.03.18/AAR-06 | M/s GIRIRAJ RENEWABLES PRIVATE LTD., | Composite Supply | a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017 b) If Yes, Whether the Principal Supply in such case can be said to be 'So1ar Power Generating System' which is taxable at 5% GST. c) Whether beneflt of concessional rate of 5yo of solar power generation system and patts thereof would also be available to sub-conkactors |
| 437 | GIB/KA/GOGTE/21.03.18/AAR-07 | M/S GOGTE INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED | Place of Supply | Facts & Issue of the Ruling Appliacnt “Gogte Infrasturcture Development Corporation Limited” is engaged in hotel business, having hotel “Fairfield Marriott” and provides hotel accommodation 8b restaurant services. They are providing services to the employees & guests of some of the units in SEZ, Belgavi, in addition to the regular customers. They are charging SGST & CGST at the applicable rates. The SEZ units contended that the services are being supplied / rendered to SEZ units only and hence rate of GST is NIL as per provisions of section 16(1) of IGST Act’2017. Therefore the applicant filed this instant application seeking advance ruling on the following issue : “Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not?” |
| 438 | GIB/GJ/RASHMI/21.03.18/AAR-67 | M/s. Rashmi Hospitality Services Private Limited | Classification and Registration | One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ? |
| 439 | GIB/GJ/INOX AIR/21.03.18/AAR-66 | M/s. Inox Air Products Pvt. Ltd. | Job Work | (i) Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ? (ii) What is the value on which the applicant is liable to pay GST ? |
| 440 | GIB/DD/WESTERN CABLE/21.03.18/AAR-102 | Western Cable Engineering Cable Pvt Ltd. | Classification | Classification of Heat Shrinkable Cable Jointing Kits. |
| 441 | GIB/UT/DIVISIONAL/20.03.18/AAR-47 | M/s Divisional Forest Officer, Dehradun | Classification and Rate | 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 |
| 442 | GIB/MH/HAFELE INDIA/20.03.18/AAR-137 | Hafele India Pvt. Ltd. | Classification | Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810 ? |
| 443 | GIB/MH/CARGILL INDIA/20.03.18/AAR-136 | Cargill India Private Limited | Classification and Rate | Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’) fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax) Or Whether Envirotemp FR3 fall under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 6% (State tax and Central tax)? |
| 444 | GIB/GJ/RISHI/20.03.18/AAR-73 | M/s. Rishi Shipping | Classification | The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham. |
| 445 | GIB/GJ/RAPID/20.03.18/AAR-64 | M/s. Rapid Electrodes Pvt. Ltd. | Classification | Classification of the products manufactured and service provided by them. |
| 446 | GIB/GJ/DOCSUN/20.03.18/AAR-65 | M/s. Docsun Power Pvt. Ltd. | Classification | Classification of the products manufactured and service provided by them. |
| 447 | GIB/UT/KANJ PRODUCTS/19.03.18/AAR-50 | M/s Kanj Products Private Lirnited | Dismissed | Applicability of Notification dated 5.LO.2O17 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2O17-Cx. Dated 27th November 2017. |
| 448 | GIB/MH/CMS INFO/19.03.18/AAR-135 | CMS Info Systems Limited | Input Tax Credit | Facts & Issue Of The Case : The applicant has sought the advance ruling for the following issues : Whether “supply” of such motor vehicles as scrap after its usage can be treated as “supply” in the course or furtherance of business and whether such transaction would attract GST? If yes, then what is rate of GST or/ compensation cess ? Whether input tax credit is available to CMS info system Ltd. On the purchase of motor vehicles i.e, cash carry vans which are purchased ,used for cash management business and supplied post usage as scrap ? The applicant is having cash management network pan India, and is engaged in the activities like- providing ATM’s and installing the same at various locations across India, managing cash circulations through transporting cash from currency chests to bank branches, cash pick-up and delivery from and to dedicated banks. As and when the vehicles become scrap, they have to be disposed off and the proceeds therefrom to be identified as income for the business which is reflected in the Profit & Loss Account of the business. Buying new assets and discarding the old and unusable assets is an activity in the course of carrying on of the business. Hence, we conclude that supply of such motor vehicles as scrap after its usage is an activity of ‘supply’ in the course or furtherance of business and such transaction would attract GST. ‘Money’ is specifically excluded from the definition of ‘goods’ and no input tax credit in respect of motor vehicles and other conveyance as stated in section 17(5) (a) would be leviable in respect of transportation of money in motor vehicles as per GST Law. |
| 449 | GIB/HR/FASTWAY TRANS/16.03.18/AAR-111 | Fastway Transmissions Pvt. Ltd. | Dismissed | Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers? |
| 450 | GIB/UT/KANAM/14.03.18/AAR-46 | M/s Kanam Industries | Classification and Rate | a) What is the interpretation of the term "three wheeled powered cycle Rickshaw” as provided under S1. No. 190 of the Schedule I to Tariff Notification. (b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw provided under Tariff Notification. (c) Whether inner tube of butyl rubber used in e-rickshaw would fall within the meaning of term'-"three wheeled powered cycle rickshaw" and classification thereof. |
| 451 | GIB/UT/INDO GERMAN//14.03.18/AAR-49 | M/s Indo German Brakes Private Limited | Classification and Rate | (a) Classification of the product; and (b) Rate of applicable-GST on "Disc Brake pads &'Brakes Shoes" being used in automobiles. |
| 452 | GIB/BR/AL-KHAIR/14.03.18/AAR-98 | Al-Khair Co-operative Credit Society ltd. | Taxability | Whether consideration represented by way of Borrowing cost received from members top whom loan was sanctioned amounts to taxable supply? |
| 453 | GIB/MH/SIMPLE RAJENDRA/09.03.18/AAR-133 | Simple Rajendra Shukla | Determination of Liability | Facts & Issue Of The Case : The applicant runs simple Shukla Tutorials and this is thus engaged in providing the service of Teaching to the students of Class XIth and XIIth science. The applicant has stated that the activity is covered by the notification No. 12/2017- Central Tax (Rate), dated 28/06/2017 vide S.No.66, Heading 9992 as described “ Services provided by an educational institution to its students will be taxed at Nil Rate with Condition Marked “NIL”. The Question raised is - Whether Services related to providing coaching for entrance exam will come in the ambit of GST? The charging section 9(1) of MGST and CGST ACT, 2017 provides for levy and collection of state tax and central tax on goods and services on all intra-State supplies of goods or services or both. |
| 454 | GIB/MH/CEAT/09.03.18/AAR-134 | M/s. Ceat Limited | Classification and Rate | Facts & Issue Of The Case : The applicant is engaged in the manufacture of Rubber Tyres, Tubes and Flaps which are taxable under GST Law. The application has been sought on the question that what is the classification and rate of Central Goods and Service Tax Leviable on the product “E- Rickshaw Tyres”. The Court have observed that there is no change in the class of goods. The textile remains as textile. The change in method of manufacturing does not change the product. Cycle rickshaw and E-rickshaw are two different and very distinct commercial commodity understood in the market. Impugned products is pneumatic tyre and also does not fit into exclusion clause namely [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws; rear Tractor tyres; and of a kind used on aircraft ] of entry. |
| 455 | GIB/MH/ JSW ENERGY/05.03.18/AAR-132 | M/s JSW Energy Limited | Taxability | Applicability of GST on 1. Supply of coal or any other inputs on a job work basis by JSL to JEL 2. Supply of power by JEL to JSL 3. Job work charges payable to JEL by JSL |
| 456 | GIB/MH/FERMMI SOLAR/03.03.18/AAR-131 | Fermi Solar Farms Private Ltd. | Work Contract | 1. Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%? 2. Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system? 3. Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors? |
| 457 | GIB/MH/NUCLEAR HEALTHCARE/21.02.18/11R-130 | Nuclear Healthcare Limited | Classification | 1. Whether the product 'Fludeoxyglucose' or ‘FDG’ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ? 2. Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ? |
| 458 | GIB/GJ/SHREENATH/19.02.18/AAR-70 | M/s SHREENATH POLYPLAST PVT LTD | Determination of Liability | Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27)? |
| 459 | GIB/MH/GIRIRAJ RENEWABLES/17.02.18/AAR-129 | Giriraj Renewables Pvt. Ltd. | Classification | 1. Whether supply of turnkey Engineering, Procurement and Construction(‘EPC’) Contract for construction of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017 2. If yes, whether the Principal Supply in such case can be said to be ‘solar power generating system’ which is taxable at 5% GST. 3. Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors. |
| 460 | GIB/TG/SAMMARTH/05.02.18/AAR-36 | M/s. Sammarth Overseas & Credits Pvt. Ltd | Classification and Rate | 1. Classification of roof ventilators are windmills and hence requested fall under Entry 234 in the I Schedule to the Notification No.1/2017 Central (rate) dated 28.6.2017 for the purpose of levy of CGST, SGST and IGST. |
| 461 | GIB/GJ/SHREE/05.02.18/AAR-72 | M/s. Shree Vishwakarma Engineering Works | Classification | (i) Appropriate classification of the product ‘Electrically operated Drum with Bell and Zalar’; and (ii) Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92. |
| 462 | GIB/GJ/MITORA/05.02.18/AAR-71 | M/s. Mitora Machinex Pvt. Ltd. | Classification | (i) Whether the goods-‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine’ fall under Chapter Heading 8438 of GST Tariff ?; (ii) Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ? |
| 463 | GIB/AP/M.S FAIRMACS SHIP/25.01.18/AAR-92 | M/s Fairmacs Ship Stores Private Limited | Taxability | Whether they are exempted or not on their outward supplies made to ocean going merchant ships on foreign run, and Indian Naval Ships and Indian Coast Guard Ships? |
| 464 | GIB/DL/SHRI SHALESH/19.01.18/AAR-35 | Shri Shalesh Kumar Singh | Classification | Issue & Fact Of The Case : The applicant has raised the following Questions : What is the classification of Goods and services or both Determination of the liability to pay tax on goods or services or both The applicant is trading in ‘Dried tobacco Leaves’ which would be purchased from registered dealer who in return purchases such tobacco leaves’ from agriculturists / Farmers. As per the explanation stated by the applicant ,dried tobacco leaves shall be covered under ‘Tobacco Leaves as per HSN Code List Chapter No.24 Tariff item 2401 and notification No. 01/2017 -Central Tax (Rate) ,dated 28.06.2017. To understand goods proposed to be supplied ,and applicable rate of GST ,the process of harvesting, curing, fermentation etc. of tobacco leaves and meaning of various terms used in HSN, relevant notification and circular issued by CBEC have been discussed there in the ruling. The broken leaves covered under this procedure or in manufacturing ,they will not called broken leaves but termed as scrap. Since the goods proposed to be supplied by the applicant are admittedly undergone curing by Sun-Dry /Air-dry processes ,the same cannot be called ‘Tobacco Leaves’ and would be covered as ‘unmanufactured tobacco (other than tobacco leaves)’. The applicant also have mentioned Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 which pertains to levy of GST on certain processes related to agriculture , but this cannot be applicable in this case. |
| 465 | GIB/WB/AKANSHA HAIR/17.01.18/AAR-74 | Akansha Hair & Skin Care Herbal Unit Pvt Ltd | Classification | To decide whether a product is medicament or not two test are required: I. Whether the item is commonly understood as a medicament which is called the common parlance test II. Are the ingredients used in the product mentioned in the authoritative textbooks on Ayurveda |
| 466 | GIB/GJ/RB CONSTRUCTION/AAR-59 | M/s. R.B. Construction Company | Work Contract | Facts & Issue of the Ruling The applicant” M/s. R.B. Construction Company” ,was holding registration under Gujarat Value Added Tax Act and was holding a permission to pay tax on a lump sum basis under the erstwhile provisions of the Gujarat Value Added Tax Act. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned by the Government and to test the pipes against the leakages and then commission the project. The work to be executed as per the tender was to construct a pipeline network as per the specifications and design of the RMC and the payment was fixed by RMC on the basis of Event/ Milestone achieved. Out of each milestone, a certain portion of the payment is withheld by RMC as retention. Upon final completion and testing of the network of the pipeline, the balance dues of the applicant are released marking the completion of the project. The nature of the work of the tender being a works contract, the applicant used to discharge its liability as per the rates specified in the Gujarat Value Added Tax Act without claiming any benefit of the input tax credit on any items purchased (big or small) and used in the work as specified in the tender. In view of the foregoing facts, the applicant wants to know if the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract or not, and if the applicant is entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions , so that there is no double taxation i.e. levy of tax on tax is avoided. The applicant referred to the definition of ‘works contract’ as provided under Section 2(119) of the CGST Act, 2017 and the GGST Act, 2017 and submitted that the nature of the work executed by them safely leads one to the conclusion that an immovable property is constructed. Applicant, also with reference to Section 140(6) of the CGST Act, 2017 and GGST Act, 2017, submitted that they are in possession of the duty paid document and the element of Central Excise and VAT can be identified clearly and submitted that the semi-finished stage of the project being a crucial fact enables the applicant to avail the credit in proportion of 10% of the unfinished work of the project |
| 467 | GIB/GJ/DYNA/17.01.18/AAR-61 | M/s. Dyna Automation Private Limited | Classification | (i) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ? (ii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ? (iii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts of machine tools ? (iv)What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? (v) What is the classification and rate of Goods and Services Tax for Servo Drive (Electric Inverter or Resolver Inverter) ? (vi)What is the classification and rate of Goods and Services Tax for Hydraulic Gear Flow Divider ? |
| 468 | GIB/GJ/AQUA/17.01.18/AAR-60 | M/s. Aqua Machineries Pvt. Ltd. | Classification | (i) There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant; (ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question. |
| 469 | GIB/GJ/POWER BUILD/13.12.17/AAR-58 | M/s. Power Build Private Limited | Classification | What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’? |
| 470 | GIB/GJ/GURU/13.12.17/AAR-69 | M/s. Guru Cold Storage Private Limited | Agriculture Product | Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 |
| 471 | GIB/GJ/INOX LEISURE/15.11.17/AAR-57 | M/s. Inox Leisure Ltd. | Classification | Classification of any goods or services or both. |
| 472 | GIB/GJ/PON PURE/30.10.17/AAR-56 | M/s. Pon Pure Chemical India Pvt. Ltd | Place of Supply | (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? (ii) Whether the issue is related to Customs or is related to Goods and Services Tax? |
| 473 | GIB/DL/Godaddy/04.03.2016/AAR-47 | GoDaddy India Web Services Pvt. Ltd. | Place of Supply | Facts & Issue of The Case: GoDaddy India Web Services Private Limited proposes to enter into a ‘Services Agreement’ with GoDaddy.com, LLC located in Arizona, USA and incorporated in Delaware, USA. GoDaddy US is a domain name registrar and provides other web services to customers across the world. Applicant seeks rulings with regard to the following questions of law. 1. Whether, in the facts and circumstances as explained in Annexure I, the various support services proposed to be provided by the Applicant to GoDaddy US are a “bundle of Services” being naturally bundled in the ordinary course of business and accordingly is a single service, being ‘business support service’, in terms of Section 66F of the Finance Act? 2. If the answer to Question 1 is positive, whether, in the facts and circumstances of the case, the place of provision of business support service by the Applicant, is outside India in terms of Rule 3 of the Place of Provision of Service Rules, 2012 (herein after referred to as “POPS”). If the services provided by the Applicant are not considered as naturally bundled then in the facts and circumstances enumerated in Annexure I, which of the individual service shall qualify for classification under Rule 3 of the POPS as service provided by a service provider located in India to a service recipient located outside India? 3. Whether in the facts and circumstances and in the light of the answers to questions 1 and 2 above, the services to be provided by the Applicant to GoDaddy US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-S. T. dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act? 4. Whether in the facts and circumstances of the case, by providing the support services being business support to GoDaddy US, the Applicant is providing any service to the customers of GoDaddy US in India? |