GUJARAT ADVANCE RULINGS

1.

M/s. Pon Pure Chemical India Private Limited v/s Gujarat Authority for Advance Ruling

Order dt. 30/10/2017

Issue:- Determination of taxability on High Seas Sales and Bond transfer sales

Crux:- The application for Advance Ruling dated 01.08.2017 of M/s. Pon Pure Chemical India Private Limited is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2017-18-1%20dt%2030-10-17%20Pon_Pure.pdf
 

2.

M/s. Guru Cold Storage Private Limited v/s Gujarat Authority for Advance Ruling

Order dt.13/12/2017

Issue:- 1. 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.

2. Whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.

Crux:- 1. Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts / groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). ‘Cereal’ on which any processing is done as is not usually done by a cultivator or producer will fall outside the definition of agriculture produce.

Processed spices including processed turmeric and processed ginger (soonth), are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make it marketable for primary market would fall within the definition of agriculture produce.

2. Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, fall under the definition of agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate).

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2017-18-1%20dt%2013-12-17%20Guru_Cold.pdf
 

3.

M/s. Power Build Private Limited v/s Gujarat Authority for Advance Ruling

Order dt. 13/12/2017

Issue:- What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’ (Electric motor assembled with Gear Box)?

Crux:- The product ‘Geared Motor’ is classifiable under Chapter Heading 8501 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading 8501 is applicable to the said product.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2017-18-2%20dt%2013-12-17%20Power_Build.pdf
 

4.

M/s. R.B. Construction Company v/s Gujarat Authority for Advance Ruling

Order dt. 17/01/2018

Issue:- 1. Whether 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 ?

2.  Whether 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 ?

Crux:- 1. The work of laying of underground pipeline network falls under the definition of “works contract” provided under Section 2(119) under the CGST Act, 2017 and the GGST Act, 2017. In respect of that part of supply wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.

2. The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2017-18-3%2017-01-18%20RB_Const.pdf
 

5.

M/s. Aqua Machineries Pvt. Ltd. v/s Gujarat Authority for Advance Ruling

Order dt. 17/01/2018

Issue:- Clarification on classification and rate of tax of Power driven pumps used for handling water classified under chapter heading 8413

Crux:- The product ‘Pumps for sewage or waste’ would not be covered by Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding Notifications issued under the GGST Act 2017 and the IGST Act, 2017.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2017-18-4%20dt%2017-01-18%20Aqua.pdf
 

6.

M/s. Dyna Automation Private Limited v/s Gujarat Authority for Advance Ruling

Order dt. 17/01/2018

Issue:- 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 ?

Crux:- The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.81 is applicable to the said product.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2017-18-5%20dt%2017-01-18%20Dyna_Automation.pdf
 

7.

M/s. Mitora Machinex Pvt. Ltd. v/s Gujarat Authority for Advance Ruling

Order dt. 05/02/2018

Issue:- Clarification on classification of diverse Ice cream making machines

Crux:- The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.18 is applicable to the said product.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-1%20dt%2005-02-18%20Mitora.pdf
 

8.

M/s. Shree Vishwakarma Engineering Works v/s Gujarat Authority for Advance Ruling

Order dt. 05/02/2018

Issue:- Clarification on classification of electrically operated drum with bell and zalar

Crux:- The product ‘Electrically operated Drum with Bell and Zalar’ is classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975.

The product ‘Electrically operated Drum with Bell and Zalar’ is not eligible for exemption provided vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-2%20dt%2005-02-18%20Vishwakarma.pdf
 

9.

M/s. Shreenath Polyplast Pvt. Ltd. v/s Gujarat Authority for Advance Ruling

Order dt. 19/02/2018

Issue:- Whether an amount charged as interest on transaction based short term loan given by the supplier 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) ?

Crux:- Service provided by by way of extending short term loans in so far as the consideration is represented by way of interest, is covered under Sl. No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, and hence exempt from payment of Goods and Services Tax.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-3%20dt%2019-02-18%20Shreenath%20poly.pdf
 

10.

M/s. Rishi Shipping v/s Gujarat Authority for Advance Ruling

Order dt. 20/03/2018

Issue:- Applicability of GST on invoices raised to clients for storage charges for storing their imported agri product after custom clearance from port & shifted at Gandhidham for storage in their godown at distance of 10/12 kms from Port.

Crux:- The service provided is classifiable as ‘Rental or leasing services involving own or leased non-residential property’ (Service Accounting Code – 9972) leviable to Goods and Services Tax @ 18%.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-4%20dt%2020-03-18%20Rishi_Shipping.pdf
 

11.

M/s. Rapid Electrodes Pvt. Ltd. v/s Gujarat Authority for Advance Ruling

Order dt. 20/03/2018

Issue:- Determination of Classification of service relating to manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of ‘Earthing Products’ for electrical and electronic equipments

Crux:- (i) The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535.

(ii) The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538.

(iii) The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215.

(iv) The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824.

(v) The service of installation of Earthing System is classifiable under Service Accounting Code 9954.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-5%20dt%2020-03-18%20Rapid_Electrodes.pdf
 

12.

M/s. Docsun Power Pvt. Ltd. v/s Gujarat Authority for Advance Ruling

Order dt. 20/03/2018

Issue:- Determination of Classification of service relating to manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of ‘Earthing Products’ for electrical and electronic equipments

Crux:- (i) The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535.

(ii) The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538.

(iii) The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215.

(iv) The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824.

(v) The service of installation of Earthing System is classifiable under Service Accounting Code 9954.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-6%20dt%2020-03-18%20Docsun.pdf
 

13.

M/s. Inox Air Products Pvt. Ltd. v/s Gujarat Authority for Advance Ruling

Order dt. 21/03/2018

Issue:- Whether the manufacture and supply of industrial gases for captive consumption by principal where raw material and premises are provided by principal amounts to job work?

Determination of assessable value for job worker?

Crux:- The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.

The applicant is liable to pay Goods and Services Tax on the value of supply determined under Section 15(1) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-7%20dt%2021-03-18%20Inox_Air_Products.pdf
 

14.

M/s. Rashmi Hospitality Services Private Limited v/s Gujarat Authority for Advance Ruling

Order dt. 21/03/2018

Issue:- Clarification on classification and rate of tax of beverage service/ canteen service provided to the customers because of multiple classifications under chapter heading 9963

Crux:- The service is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%).

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/GUJ-2018-8%20dt%2021-03-18%20Rashmi_Hospitality.pdf