DELHI ADVANCE RULINGS

1.

M/s Rod Retail (P) Ltd. v/s Mr. Pankaj Jain Member (Centre) & Mr. Vinay kumar Member (State)

Order dated 27/03/18

Issues:- Whether  the supply of sunglasses from the retail outlet at Terminal 3, IGI Airport, New Delhi to outbound international passengers against the international boarding pass is liable to SGST under the DGST Act 2017 and CGST under the CGST Act 2017 or it is a zero rated 'export' supply with in the meaning of section 2(23) r/w section 2(5) of the IGST Act 2017.

Crux:-  The said outlet is not outside India, but the same is within the territory of India as defined u/s 2(56) of the CGST Act 2017 and section 2(27) of Custom Act 1962 and hence the applicant is not taking goods outside India and hence their supply cannot be called "export" u/s 2(5) of the IGST Act 2017 or 'Zero rated supply' u/s 2(23) and section 16(1) of the IGST Act 2017.

The applicant is liable to pay GST at the applicable rates.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/delhi-order-1.pdf

 

2. M/s Deepak & Co. v/s  Mr. Pankaj Jain Member (Centre) & Mr. Vinay kumar Member (State)

Order dated 28/03/18

Issues:-

a) Determination of rate of tax on supply of food through Food Plaza (with A/C)/ Food Stalls (without A/C) on the Railway platform?

b) Determination of rate of tax on supply of food (cooked/ MRP/ packed) on board the Rajdhani trains?

c) Determination of rate of tax on supply of food (cooked/ MRP/ packed) on board the Mail/express trains?

d) Determination of applicable Rate of Tax on supply of newspaper the price of which is included in the fare of the ticket?

Crux:-

a) The supply of food and beverages at food stalls at Railway platform does have any element of service and are considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates. In absence of relevant documents, no ruling is given on supply of food in food plaza.

b) Service is classified under 996335 as Catering service in train as per Notification no. 11/2017 Central Tax (Rate) vide s.no. 7(ix). The supply of goods i.e. food, bottled water etc shall be charged to GST as pure supply of goods at applicable rates.

c) The supply of food and beverages on board the Mail/express trains does have any element of service and are considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates.

d) The supply of Newspaper is separately invoice and hence it shall be taxed at 'NIL' GST under S.no. 120 of Notification No. 2/2017-Central Tax (Rate) dt. 28.06.17.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/delhi-order-2.pdf

 

3.

 

Shri Sanjeev Sharma v/s  Mr. Pankaj Jain Member (Centre) & Mr. Vinay kumar Member (State)

Order dated 28/03/18

Issues :-

a) Whether GST will be applicable on the sale of undivided and impartible share of land represented by agreement to sell the land?

b) Whether GST shall be applicable on the sale of superstructure (which is under construction)?

c) Determination of value on which tax is payable and applicable rate of tax?

Crux :-

In case of supply of service by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate or after its first occupation, whichever is earlier, GST would be payable @ 18% (9% CGST and 9% SGST) on two third of the total consideration charged for the supply of goods or services. The value of land would be deemed to be one third of total amount and is excluded from value for the purpose of charging GST.

Source:http://gstcouncil.gov.in/sites/default/files/Advance-rulings/delhi-order-3.pdf

 

4. Shri Shailesh Kumar Singh v/s  Mr. Pankaj Jain Member (Centre) & Mr. Vinay kumar Member (State)

Order dated 06/04/2018

Issues:-

a) Whether 'Dried Tobacco Leaves' on which cleaning removal of unwanted particles has been done would be classified under Tariff Item/Heading 2401 as Tobacco Leaves' or ' All goods not specified elsewhere' as mentioned in Notification No. 01/2017- Central Tax (Rate) dt. 28.06.17.

b) Whether GST on such 'Dried Tobacco' would be levied @ 5% or 28% under chapter 24 Tariff item 2401 under Notification No. 01/2017- Central Tax (Rate) dt. 28.06.17.

Crux:-

a) The 'Dried Tobacco Leaves'  which has undergone the process of curing after harvesting of tobacco leaves are 'unmanufactured tobacco' covered in HSN code 2401.

b) They are not covered under S. No. 109 of schedule -1 of Notification No. 01/2017- Central Tax (Rate) dt. 28.06.17 @ 5% IGST. The same are covered under S. No. 13 of schedule - IV of the said Notification as 'unmanufactured tobacco' (other than tobacco leaves) @ 28% IGST.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/delhi-order-4.pdf
 

5. M/s Sonka Publications (India) Private Limited  v/s  Mr. Pankaj Jain Member (Centre) & Mr. Vinay kumar Member (State)

Order Dated 06/04/2018

Issues:-

a) Whether the book 'Sulekh Sarita' is classified as 'Printed Books' under HSN 49011010 or as 'Exercise Book' under HSN 4820 of the GST Tariff?

b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

Crux:-

a) The product supplied by the applicant 'Sulekh Sarita' are classified under HSN 4820 and not under HSN 4901 or 4903. Hence they are not covered under entry no. 119 or 121 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.17.

b) The applicant is liable for registration, if it has liability under Reverse Charge Mechanism for GST irrespective of the situation that it has no liability to pay GST as supplier of goods and/or services.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/delhi-order-5.pdf

 

6.

VPSSR facilities  v/s  Mr. Pankaj Jain Member (Centre) & Mr. Vinay kumar Member (State)

Order dated 23/04/18

Issues :-  Whether contract for railway station sanitation or cleaning, train cleaning and railway premises cleaning would be exempt vide s.no. 3 of Notification no. 9/2017 of Integrated Tax (Rate)?

What would be the impact of exemption if above contract is pure service contract or work contract (involving sanitation labour and material)?

Crux :-  Cleaning Service supplied by the applicant to the Northern Railways are not exempted under S.No. 3 of the Notification No. 09/2017 - Integrated Tax (Rate) dt. 28.06.17, as amended by Notification No. 2/2018 - Integrated Tax ( Rate) dt. 25.01.18.


Source :- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/delhi-order-6.pdf