GUJARAT ADVANCE RULINGS

S.No.

Description

Related Information

193. M/s Gujarat Hira Bourse v/s Sanjay Saxena (member) and Arun Richard (Member (C) 
 
Order dated 15.09.2021

Issue:
a. Whether the contribution paid/payable by the members towards Development Cost of the Bourse amounts to supply liable to Goods and Service Tax?
b. Whether the said Contribution by members towards Development Cost of Bourse for the promotion of Exports of Gem and Jewellery would be exempt under Entry No.41(Heading 9972) of Notification No.12/2017-Central Tax (Rate) dated 28-6-2017 (hereinafter referred to as the said Notification)?
c. Once the captioned amendment to section 7(1) of the CGST Act, 2017 is notified by the Central Government, if the liability to pay tax shall accrue with retrospective effect from 1st July, 2017. Whether,  interest would be payable on the accrued Tax liability for the said period from 1st July, 2017 upto the date on which the amendment is notified?

Crux: a. The subject consideration paid by industrial units to GHB is liable to GST. The Subject activity by GHB is Supply of Service.
b. The consideration paid to GHB is not exempt under entry 41 to said Notification.
c. Liability to GST arises from 1-7-2017. Thereby Statutory Interest is payable.

Order

Summary

 
192. M/s Sankalp Facilities and Management Services Pvt. Ltd v/s Sanjay Saxena (member) and Arun Richard (Member (C) 
 
Order dated 06.09.2021

Issue:
Whether the applicant is liable to pay GST on man power services provided to the Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities?

Crux: 1. The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST.
2. GST is liable to be paid on subject supply provided to all cited Government Colleges providing education services of above higher secondary level.
3. GST is liable to be paid on subject supply provided to all cited Government offices.
4. GST is liable to be paid on subject supply provided to all cited Government hospitals.

Order

Summary

 
191. M/s Supercoat India v/s Sanjay Saxena (member) and Arun Richard (Member (C) 
 
Order dated 27.08.2021

Issue:
Whether the Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903?

Crux: The subject goods are classified at HSN 5903.

Order

Summary

 
190. M/s Kababhai Popatbhai Savalia (Shreeji Earth Movers) v/s Sanjay Saxena (member) and Arun Richard (Member (C) 
 
Order dated 11.08.2021

Issue:
a) At what rate of tax the liability should be determined on services provided by us (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat?
b) Under which head we should classify our services to execute irrigation, construction and maintenance work supplied to the irrigation department, State of Gujarat?
c) Whether to charge a tax rate of 12% GST or 18% GST?

Crux: GST rate on subject supply is 18% for services supplied by the subsub-contractor to sub-contractor M/s Radhe and supply merits entry at Heading 9954, Entry No 3(ii) of Notification No.11/2017- CT(R) dated 28-6-17.

Order

Summary

 
189. M/s Gujarat State Road Development Corporation v/s Sanjay Saxena (member) and Arun Richard (Member (C) 
 
Order dated 11.08.2021

Issue:
(i) Whether the service of construction and development of state highway roads provided by GSRDC would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or 243 W respectively, of the constitution of India?

(ii) Whether applicant would fall under the definition of Governmental authority or Government Entity?

Crux: 1. GSRDC is a Government Entity.
2. In addition to being a Government Entity, GSRDC shall also be a Government Authority, in such cases when it constructs
(i) Municipal Roads/ bridges.
(ii) Village Roads/bridges.

Order

Summary

 
188. M/s Vadilal Industries Ltd v/s Sanjay Saxena (member) and Arun Richard (Member (C) 
 
Order dated 30.06.2021

Issue:
1. Whether the product viz. Paratha i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090?

2. Whether the product, namely, Paratha i.e. all varieties of Paratha produced by the applicant are chargeable to 5% GST (i.e. 2.5% SGST and 2.5% CGST) under Sl.No.99A of Schedule-I of Notification No.1/2017-CT(Rate) and Notification No.1/2017-IT(Rate) dated 28-6-17?

Crux: The subject Supply is eligible for 12% GST (6% CGST; 6% SGST) vide Serial Number 3(vi) (a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17(as amended from time to time).

Order

Summary

 
187. M/s Tirupati Construction v/s Sanjay Saxena (member) and Arun Richard (Member (C)
 
Order dated 30.06.2021

Issue:
Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat (Road and Building Division) merits classification at serial number 3(vi)(a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17?

Crux: The subject Supply is eligible for 12% GST (6% CGST; 6% SGST) vide Serial Number 3(vi) (a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17(as amended from time to time).

Order

Summary

 
186. M/s Tripcon Engineering Pvt Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.06.2021

Issue:
HSN and tariff of Sprocket.

Crux:  Sprocket is classified under HSN 848390 tariff subheading.

Order

Summary

 
185 M/s Kitchen Express Overseas Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
Under which Chapter, Tariff Heading and HSN, the different varieties of Flours i.e. Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour manufactured and supplied by applicant will attract CGST/SGST?

Crux:  The products i.e. Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

Order

Summary

 
184 M/s Wago private limited  v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
The admissibility of input tax credit of GST paid on the procurement of Air-conditioning and Cooling System and Ventilation System, including the service of installation and commissioning the same in terms of the provisions of Section 16 and 17 of the CGST Act, 2017.

Crux:  Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit under Section 17(5)(c) of CGST Act 2017.

Order

Summary

 
183 M/s Greenbrilliance Renewable Energy LLP  v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
1. Whether subsidy amount is to be reduced for arriving at the taxable value of the solar system from the system price declared by the Nodal agency? And the GST liability shall be on the taxable value calculated after subtracting the subsidy amount from the system price?

2. What will be the implication of sub-section (2) of Section 17 if the taxable value is derived after subtracting the subsidy amount from system price?

Crux:  1. The taxable value on tax invoice issued to the customer shall be arrived after deducting the subject subsidy from System Cost and GST liability is on the Taxable Value.
2. There shall be no implication of Section 17(2) CGST Act, if taxable value is arrived after subtracting the subsidy amount from the system price.

Order

Summary

 
182 M/s Rajkot Nagarik Sahakari Bank Ltd.  v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
1. Whether the incentives received under Atma Nirbhar Gujarat Sahay Yojna dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax?
2. Whether the incentive received under said scheme could be considered as supply of service under the provisions of Section 7 under CGST Act?
3. Whether the incentive received under said scheme if considered as supply then would it be covered under Sub Section 2 of Section 7 of CGST Act?
4. Whether the incentive received under said scheme could be considered as excluded from the value of taxable supply under clause (e) of Sub Section 2 of Section 15 of CGST Act, 2017.

Crux:  It was held that the subject incentive amount liable to GST. The said Incentive is not subsidy and does not merit exclusion from valuation under section 15(2)(e) CGST Act. The subject supply is covered at section 7(1)(a) CGST Act and not covered at section 7(2) CGST Act.

Order

Summary

 
181 M/s The Varachha Co Op Bank Ltd  v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
Whether ITC will be available for the following:
(i) Central Air Conditioning Plant (Classified & Grouped under Plant & Machinery)
(ii) New Locker Cabinet (Classified & Grouped under Locker Cabinets)
(iii) Lift (Classified & Grouped under Plant & Machinery)
(iv) Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely Electrical Fittings)
(v) Roof Solar (Classified & Grouped under Plant & Machinery)
(vi) Generator (Classified & Grouped under Plant & Machinery)
(vii) Fire Safety Extinguishers (Classified & Grouped under Plant & Machinery)
(viii) Architect Service Fees (Charged to Profit & Loss Account)
(ix) Interior Designing Fees (Charged to Profit & Loss Account)

Crux:  1. Input Tax Credit is admissible on New Locker Cabinet and Generator.
2. Input Tax Credit is blocked under Section 17(5)(c) of CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant.
Input Tax Credit is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees.

Order

Summary

 
180 M/s Tata Motors Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
1. Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory?
2. Whether GST is applicable on nominal amount recovered by Applicants from employees for usage of canteen facility?
3. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?

Crux:  1. ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant.
2. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

Order

Summary

 
179 M/s Romano Drugs Pvt. Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2021

Issue:
1. What is rate of tax applicable to the Services by way of job work on DiphenylmethoxyN N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether the GST rate 18% or 12% is to be charged by the supplier?

2. CBIC amends notification No.11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 2009-2019 vide Notification No.20/2019-Central Tax (Rate) dated 30th September,2019 as there is no clarification given on these notification on job work of Pharmaceutical Drugs on which applicant seek clarification regarding rate of tax applies to our job work services on DiphenylmethoxyaN, N- diethylaminethanol HCl.

Crux:  GST is leviable at 12%.

Order

Summary

 
178 M/s Sampoorna Dairy And Agrotech LLP v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 19.07.2021

Issue:
(i) Whether product manufactured as Lassi but named as labana can be classified as Lassi under description of goods?
(ii) Is the goods taxable or exempted?
(iii) If exempted, HSN of the Product and rate of tax on product?
(iv) If taxable, HSN of product and rate of tax on product?

Crux:  The goods are classified as Lassi at HSN 040390 and is exempt from GST.

Order

Summary

 
177 M/s Gajanand Foods Pvt. Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 19.07.2021

Issue:
Gota Mix Flour, Dakor Gota Mix Flour, Methi Gota Mix Flour, Khaman Mix Flour, Dhokla Mix Flour, Idli Mix Flour, Rava Idli Mix Flour, Dosa Mix Flour, Upma Mix Flour, Dahiwada Mix Flour, Dalwada Mix Flour, Menduvada Mix Flour, Handvo Mix Flour and Khichu Mix Flour.

Crux:  The Instant Mix Flours/Mix Flours of (i) Gota (ii) Dakor Gota (iii) Methi Gota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN 2106 90 (Others) attracting 18% GST (9% CGST + 9% SGST).

Order

Summary

 
176 M/s Ramdev Food Products Pvt. Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 19.07.2021

Issue:
1. What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo?
2. What is the applicable rate of tax under the GST Acts on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder?
3. What is the applicable rate of tax under the GST Acts on supply of khaman along with masala pack?

Crux:  1. The subject goods merit classification at HSN 2106 90 attracting 18% GST (9% CGST + 9% SGST) as per serial no. 23 of Schedule-III to the Notification No.1/2017-Central Tax(Rate) dated 28-6-17.

(2) The mixed supply of instant mix flour of gota/methi gota with chutney powder/kadi chutney powder shall be treated as supply of instant gota mix flour/instant methi gota mix flour respectively (falling under HSN 2106 90) on which the GST liability will be 18%(9% CGST + 9% SGST).

(3) The mixed supply of Instant mix flour of khaman and masala pack shall be treated as supply of instant mix flour of khaman (falling under HSN 2106 90) on which the GST liability will be 18% (9% CGST + 9% SGST).

Order

Summary

 
175 M/s Dishman Carbogen Amcis Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 09.07.2021

Issue:
Whether applicant is required to charge GST on the amount collected from the employees towards canteen charges?

Crux:  GST is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the canteen service provider.

Order

Summary

 
174 M/s Tirupati Construction v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 09.07.2021

Issue:
Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Ahmedabad for the Ahmedabad Urban Development Authority merit classification at serial no. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017?  

Crux:  The subject supply does not merit to be entertained at serial number 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017.

Order

Summary

 
173 M/s Adarsh Plant Protected Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 09.07.2021

Issue:
What is the classification and applicable tax rate on Agricultural manually hand operated Seed dressing, Coating and Treating drum?

Crux:  Seed dressing, coating and treating drum” machine is classified at HSN 84368090 tariff item and liable to GST at 12% (6% CGST+6% SGST).

Order

Summary

 
172 M/s Hilti Manufacturing India Pvt.Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 09.07.2021

Issue:
1. Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the IGST Act, 2017?
2. Whether the services provided by the applicant is liable to CGST and SGST or IGST or is it eligible to be treated as a zero rated supply under Section 16 of the IGST Act, 2017?

Crux:  1. The subject services do not merit to be covered under Section 13(2) of IGST Act.
2. The subject services are liable to CGST and SGST.

Order

Summary

 
171 M/s Global Gruh Udyog v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 08.07.2021

Issue:
What will be the classification of the goods intended to be produced such as Pun Papad and Unfried Papad?

Crux:  The subject goods are classified at HSN 19059040.

Order

Summary

 
170 M/s Kanayalal Pahilajrai Balwani (Siddharth Foods) v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.06.2021

Issue:
Whether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes & pastries that were kept in display for use in course or furtherance of business.

Crux:  It was held that the subject matter is covered under section 17(5) (h) of CGST Act and thereby ITC on inputs used in manufacturing expired cakes & pastries is not admissible and required to be reversed.

Order

Summary

 
169 M/s Ahmedraza Abdulwahid Munshi (Nadim Scrap) v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.06.2021

Issue:
1. Can Composition Dealer purchase Scrap/Used vehicles from Unregistered Dealers? RCM on these purchases applicable or not?
 2. Any RCM exemption limit amount for purchase of Scrap and Used vehicles from unregistered dealers

Crux:  1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis.
2. There is no RCM tax liability for purchase of subject goods from unregistered dealers.

Order

Summary

 
168 M/s Ahmedabad Municipal Transport Service v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 27.01.2021

Issue:
1. Whether applicant (AMTS) would be qualified as Local Authority as defined under the CGST Act, 2017?
 
 2. Whether applicant (AMTS) is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in serial no. 3 of Notification no. 12/2017 Central Tax (Rate) or serial no. 3 of Notification no. 09/2017 IGST (Rate)?
 
 3. Whether applicant (AMTS) is required to pay GST on advertisement services or the service recipient of AMTS is required to pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017?
 
 4. Whether applicant (AMTS) is required to be registered as a deductor under GST as per the provision of Section 24 of the CGST Act?

Crux:  1. Yes, the applicant merits qualification as Local Authority defined under the CGST Act, 2017.
2. No, the applicant (AMTS) not is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism,
3. The service recipients of AMTS are required to pay GST under reverse charge mechanism on advertisement service in view of the above discussion.
4. Yes, AMTS is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act 2017.

Order

Summary

 
167 M/s Trellborg Marine Systems pvt. Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 27.01.2021

Issue:
1. What would be the classification of the products such as (i) Bollards, (ii) Bolts, nuts, screw, washer etc. known as fixtures (iii) Frontal Frames (iv) Fascia Pads – UHMW PE pads (v) Buoys (vi) Chains / Swivel / D-Shackle/ Chain tensioner (vii) Rubber Fender (both types) under GST and applicable tax rate thereon in accordance with Notification no. 01/2017 dated June 28, 2017 (as amended).

2.Whether supply of few products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification no. 01/2017 dated June 28, 2017(as amended).

3.Whether supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification no. 01/2017 dated June 28, 2017(as amended)?

4.Whether supply of installation service where usage of chemical is essential to provide effective service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax thereon in accordance with Notification no.11/2017 dated June 28, 2017 (as amended)?

Crux:  1. (i) The product Bollards will be classifiable under 73259999 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(ii) The product Bolts (fixtures) will be classifiable under 73181500 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(iii) The product Nuts (fixtures) will be classifiable under 73181600 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(iv) The product Screw (fixtures) will be classifiable under 73181500 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(v) The product Washer (fixtures) will be classifiable under 73182200 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(vi) The product Frontal Frames will be classifiable under 73269080 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(vii) The product Fascia Pads UHMW PE pads will be classifiable under 39201099 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(viii) The product Buoys will be classifiable under 89079000 & applicable rate of GST will be 5%(2.5% SGST + 2.5% CGST)
(ix) The product Chains will be classifiable under 73158900 & applicable rate of GST will be 18%(9% SGST + 9% CGST)
(x) The product Swivel / D-Shackle/ Chain tensioner will be classifiable under 73159000 & applicable rate of GST will be18%(9% SGST + 9% CGST)
(xi). The product Rubber Fender (both types) will be classifiable under 40169400 & applicable rate of GST will be 28%(14%SGST + 14%CGST) upto 14.11.2017 and 18%(9%SGST + 9%CGST) from 15.11.2017 onwards.

2. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply. The said mixed supply can be classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading-73181500/73181600/73182200) and the GST applicable thereon will be 18%(9% SGST + 9% CGST).

3. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply. Accordingly, the second part of the question becomes not applicable,

4. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as Composite supply. The said Composite supply will be classified as Installation Services (other than Construction) (Service Code-998739) and the GST applicable thereon will be 18%(9% SGST + 9% CGST).

Order

Summary

 
166 M/s Rishi Shipping  v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 27.01.2021

Issue:
1. Whether services provided by the applicant is considered to be export of service or not?
2. If Yes, whether the applicant is eligible for Zero Rated Supply under Section 16 of the IGST Act, 2017?

Crux:  1. The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) rendered by the applicant, shall not be considered as export of service upto 31.01.2019, but shall be considered as export of service w.e.f. 01.02.2019 onwards.

2. The applicant will not be eligible for Zero rated supply under Section 16 of the IGST Act, 2017, upto 31.01.2019. However, they shall be eligible for Zero rated supply as per the provisions of Section 16(1)(a) of the IGST Act, 2017 w.e.f. 01.02.2019.

Order

Summary

 
165 M/s Aristo Bullion Pvt Ltd  v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 27.01.2021

Issue:
Can the applicant use ITC 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?

Crux:  The applicant cannot use the ITC 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.

Order

Summary

 
164 M/s National Institute of Design v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
1.Whether applicant would qualify as Governmental Authority as defined under the IGST Act, 2017?

2.Whether applicant is liable to pay GST on procurement of following services under reverse charge mechanism :
Security services received from any person other than body corporate as per Notification No.13/2017 Central Tax (Rate)
Access to e-books/e-database from service provider located outside India as import of service as per Notification No.10/2017 IGST (Rate)

3.Whether applicant is required to be registered as a tax deductor under GST as per the provision of Section 24 of the CGST Act?

Crux:  1. The applicant has been formed by an Act of Parliament to carry out the function entrusted to a municipality under Article 243W of the Constitution and to a Panchayat under Article 243G of the Constitution, the applicant will qualify as Governmental Authority if it also fulfils the condition namely ninety percent or more participation of Government by way of equity or control.

2. In view of non-submission of copies of agreement or contract with regard to the services received/to be received by the applicant, it would not be possible for authority to give a decision in the matter.

3. The applicant will have to register themselves as a tax deductor under the provisions of Section 24 of the CGST Act, 2017 read with Section 51 of the Act, if they fulfil the condition of fifty-one percent, or more participation of Government by way of equity or control, to carry out any function.

Order

Summary

 
163 M/s I-tech Plast India Pvt.Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
1. What is the classification and rate of GST applicable on supply of the plastic toys under CGST and SGST?
2. Can the applicant claim ITC in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?

Crux:  1. The product Plastic toys manufactured and supplied by the applicant will be classified under 95030030 & applicable rate of tax is 12%(6% SGST + 6% CGST).
2. The applicant cannot claim ITC in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19.

Order

Summary

 
162 M/s Shalby Limited v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees etc.) provided by hospital would be considered as composite supply and accordingly eligible for exemption under the category health care services?

Crux:  The medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patient opting with or without packages along with allied services i.e. (room rent/food/doctor fees etc.) provided by hospital is a Composite Supply. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of the Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, is exempted from CGST as per serial no. 74 of the such notification.

Order

Summary

 
161 M/s Enpay Transformer Components India Private Limited. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
1.Whether liability to pay GST on Reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate?
2.Whether liability to pay GST on Reverse charge arises if amount is paid for reimbursement of Stamp tax paid as a pure agent by M/s. Enpay, Turkey on our behalf?

Crux:  1. The applicant is liable to pay GST on reverse charge basis for amount paid as interest on late payment of invoices of imported goods. The rate of GST will be the same as the rate of IGST leviable on the imported goods.

2.The applicant is liable to pay GST on reverse charge basis on amount paid for reimbursement of stamp tax paid by the supplier Enpay Turkey on behalf of the applicant, since the supplier of the applicant does not fulfil/satisfy all the conditions required for being a ˜Pure agent in terms of the provisions of Rule 33 of the CGST Rules, 2017.

Order

Summary

 
160 M/s Vadilal Industries Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
What would be the classification of Flavored Milk sold under trade name of Power Sip?

Crux:  The flavoured milk is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a beverage containing milk".

Order

Summary

 
159 M/s Kunal Structure India Private Limited. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
Whether the service of work contract provided by the applicant as subcontractor are taxable at the rate of 12% for the period prior to 25.01.2018 when Notification no. 11/2017-Central Tax (Rate), dated 28 June 2017 was amended by Notification no. 01/2018-CT (Rate) dated 25.01.2018?

Crux:  No, the service of work contract provided by the applicant as subcontractor are not taxable at the rate of 12% for the period prior to 25.01.2018 when Notification no. 11/2017-Central Tax (Rate), dated 28 June 2017 was amended by Notification no. 01/2018-CT (Rate) dated 25.01.2018.

Order

Summary

 
158 M/s Silcher Technologies Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied / to be supplied for initial setting up of solar project falls under serial no. 234 in Schedule-I to Notification no. 01/20017-Central Tax (Rate) dated 28th June, 2017 and liable to Central GST at the rate of 2.5% along with State GST at the rate of 2.5%?

Crux:  The applicant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of service in terms of explanation inserted vide entry no. 234 of Notification no. 01/20017-Central Tax (Rate) dated 28th June, 2017 vide Notification no. 24/2018-CT (Rate) dated 31.12.2018. Explanation stated that out of the gross value of the supply, 70% shall be deemed to be on account of goods and 30% deemed to be on account of service. Accordingly, the effective rate came to 8.9%

S. No. Particulars % of value Rate of tax Effective Rate of tax
1 Goods 70 5% 3.5%
2 Services 30 18%` 5.4%
Total 8.9%

Order

Summary

 
157 M/s Gujarat Co-Operative Milk Marketing Federation Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 20.01.2021

Issue:
What would be the classification of Flavoured Milk?

Crux:  The flavoured milk is classifiable under tariff item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a beverage containing milk.

Order

Summary

 
156 M/s State Examination Board v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 05.11.2020

Issue:
(a) determination of the liability to pay tax on any goods or services or both.
(b) whether applicant is required to be registered.

Crux:  1. The activities of conducting various types of examinations : for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal in Grant– in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting self-employment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. by the State examination board, Gandhinagar are not exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
2. The applicant is liable for registration as provided under Section 22 of CGST Act, 2017.

Order

Summary

 
155 M/s INI Design Studio Pvt. ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
(1) Whether design and comprehensive consultancy services from concept to completion for State-of Art High rise office building provided to Surat Municipal Corporation covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

(2) Whether consultancy services for preparation of design and detailed estimation of town hall, provided to Ahmedabad Urban Development Authority covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

(3) Whether medical and design consultancy services for establishment of medical college, teaching hospital and Nursing college at Pune, provided to Pune Municipal Corporation covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

(4) Whether work of preparation of master plan of green field areas and project management consultancy work for development of green field areas provided to Rajkot Smart City Development ltd. covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

(5) Whether consultancy services for architectural and engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works (East) Division, Pune covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

(6) Whether consultancy service to Gujarat Technological University for architectural design/engineering design, working drawing, structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project can be covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017?
 

Crux:  1. No, the design and comprehensive consultancy services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017
2. No, the consultancy services for preparation of design and detailed estimation of town hall provided to Ahmedabad Urban Development Authority are not covered under entry no.3 of Notification No.12/2017Central Tax(Rate) dated 28.06.2017.

3. No, the Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017
4. No, the work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

5. No, the consultancy services for architectural and engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works (East) Division, Pune are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017
6. No, the consultancy service to Gujarat Technological University for architectural design/engineering design, working drawing, structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project are not covered under entry no.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017
 

Order

Summary

 

154

M/s Apar Industries ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?

Crux:  The applicant is not eligible to avail the benefit of GST @5% applicable as per Entries 250 and 252 of Schedule-I of Notification No.01/2017-Integrated Tax (Rate) dated 28th June, 2017.

Order

Summary

 

153

M/s ENP Techno Engineers v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the service supplied by the applicant would fall under (id) or (ii) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 as amended and what would be the rate of GST applicable?

Crux:  The services supplied by the applicant would fall under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017. The GST liability would be 18% (9% SGST + 9% CGST) for the period upto 21.11.2019. The GST liability for the applicant for the period from 22.11.2019 onwards would be: (i) 12% (6% SGST + 6% CGST) in respect of services supplied to registered persons and (ii) 18%(9% SGST + 9% CGST) in respect of services supplied to unregistered persons.

Order

Summary

 

152

M/s Gujarat Industrial Development Corporation v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether various activities carried out by the applicant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST  Act, 2017 ?

Crux:  The various activities carried out by the applicant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017 and is liable to GST.

Order

Summary

 

151

M/s Max Non Woven Pvt. Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1. Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603, are classifiable under Heading no. 6305 or under Heading no. 3923?
2. Whether the product Non Woven Bags would be eligible for exemption under Notification no. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?

Crux:  1. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, are as follows :
From 01.07.2017 to 30.09.2019 18% (9% CGST & 9% SGST)
From 01.10.2019 to 31.12.2019 12% (6% CGST & 6% SGST)
From 01.01.2020 to till date 18% (9% CGST & 9% SGST)

2. No, the product Non Woven Bags would not be eligible for exemption under Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 and 01/2017-I.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

 

150

M/s Karam Green Bags v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1. Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under heading no. 5603 are properly classifiable under heading no.6305 or under Heading no.3923?
2. Whether the product Non Woven Bags would be eligible for exemption under Notification no. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?

Crux:  1. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods, are as follows :
From 01.07.2017 to 30.09.2019 18% (9% CGST & 9% SGST)
From 01.10.2019 to 31.12.2019 12% (6% CGST & 6% SGST)
From 01.01.2020 to till date 18% (9% CGST & 9% SGST)

2. No, the product Non Woven Bags would not be eligible for exemption under Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 and 01/2017-I.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

 

149

M/s Jayant Snacks and Beverages Pvt. Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Under which tariff Heading Papad of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST?

Crux:  The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under tariff item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried Fryums’ as per serial no. 23 of Schedule III of Notification no. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification no. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

148

M/s Stovec Industries Ltd. v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1. Whether the specified transaction of the applicant should be categorized as individual supply or composite supply of service as per the CGST Act, 2017 and the Gujarat GST Act, 2017?
2. Whether the specified transaction of the applicant is to be reckoned as being provided to SPA or to the customers of SPA located in India?
3. Whether the specified transaction of the applicant could be categorized as that of an “intermediary” as per Section 2(13) of IGST Act, 2017?
4. Whether the specified transaction qualifies to be “Export of service” as per Section 2(6) of IGST Act, 2017?

Crux:  1. Yes, the specified transaction of the applicant is a composite supply of service as per the CGST Act, 2017.
2. The specified transaction of the applicant is to be reckoned as being provided to the person i.e. Indian customer to whom service is supplied in India.
3. Yes, the specified transaction of the applicant is categorized as an “intermediary” as per section 2(13) of IGST Act, 2017.
4. No, the specified transaction does not qualifies to be “Export of service” as per Section 2(6) of IGST Act, 2017.

Order

Summary

 

147

M/s GB Agro Industries v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
What is the classification of the “Organic Manure”, “Bio-fertilizers”, “Granulated Nutrient Mixture” and “Phosphatic Rich Fertilizers” manufactured by the applicant and its HSN code?

Crux:  1. The goods, viz. “Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading no.31059090 of the First Schedule to the Customs Tariff Act, 1975. If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of serial no. 182D of Schedule I of Notification no.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

2. The goods, viz. “Bio-fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub-heading no.30029030 of the First Schedule to the Customs Tariff Act, 1975 and will be taxable under GST @ 12% (6% SGST +6% CGST) in terms of serial no.61 of Schedule-II of the Notification no.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

3. The goods, viz. “Nitrogenous Mixture Fertilizers” manufactured and supplied by the applicant are classifiable under Chapter sub­heading no.31029090 of the First Schedule to the Customs Tariff Act, 1975. If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of Sl. No. 182A of Schedule I of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

4. The goods, viz. ‘Mixture of Fertilizers’ manufactured and supplied by the applicant are classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975. If said products are clearly used as fertilizers, it will be taxable under GST @ 5% (2.5% SGST +2.5% CGST) in terms of Sl. No. 182D of Schedule I of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.

Order

Summary

 

146

M/s Air Control and Chemical Engineering Co. Ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam).
Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam).
Question-3: Clarification is also sought on applicability of the Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906.

Crux:  1. The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10 and the applicant is liable to pay GST @28% till 26.07.2018 and @18% from 27.07.2018 on said complete supply of goods and services.
2. The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam), is a composite supply with the principal supply of goods viz. ‘160 TR Chilled Water Plant’/ ‘Chiller’ falling under Chapter sub-heading No. 8418 10 10.
3. Chilled Water Plant cannot be categorised as “Any Parts” of goods of headings 8901, 8902, 8904, 8905, 8906 & 8907. Consequently it will be out of ambit of the Entry at Sl. No. 252 of the Notification No. 01/2017-IT (Rate) dated 28.06.2017.

Order

Summary

 

145

M/s Adarsh Plant Protect ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 02.07.2020

Issue:
1. What is the proper classification & rate of GST applicable on product "Sprayer pumps"?
2. What is the classification & rate of GST applicable on adarsh clean product "stoves"?
3. Whether their products are eligible for exemption notification no.02/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017?

Crux:  1. The product ‘Sprayer pumps’ (manually operated) manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.84248100 of the First Schedule to the Customs Tariff Act, 1975. Applicability of GST rate on the said product would be 18% GST (9% SGST + 9% CGST) upto 24.01.2018 and 12% GST (6% SGST + 6% CGST) with effect from 25.01.2018 as per Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017.

2. The product ‘Stoves’ manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under tariff item no.73218990 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) as per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.

3. The aforementioned products of the applicant do not find mention under any of the entries of the exemption notification no.02/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.
 

Order

Summary

 

144

M/s Jayant Food Productsv/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Under which tariff heading Papad of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST?

Crux: The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried Fryums’ as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

143

M/s Gujarat Raffia Industries limited v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
The applicant has sought an advance ruling regarding the classification & applicable rate of tax in respect of their products i.e.. HDPE Tarpaulin, PE laminated fabrics, PP ropes, pondliner, vermibed, weed mat, wagon cover, fumigation cover, azolla beds, grow bags, agro shade nets, HDPE woven laminated fabrics and PP/HDPE woven fabrics?

Crux: The Product HDPE Tarpaulin is classifiable under 39269099 and applicable rate of tax is18% (9% SGST + 9% CGST). The products such as PE laminated fabric, PP Ropes, Pondliner, Vermibed, Weed mat, Wagon cover, Fumigation cover, Azolla Bed, Agro shade net, HDPE woven laminated fabrics, PP/HDPE woven fabric are classifiable under 39269099 and applicable rate of tax will be 28% (14% SGST + 14% CGST) upto 14.11.2017. and 18%(9% SGST + 9% CGST) from 15.11.2017. The remaining one product i.e.. Grow bags will be classifiable under subheading 39232990 and taxable @ 18%(9% SGST + 9% CGST).

Order

Summary

 

142

A.B.Enterprise v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 19.05.2020

Issue:
Whether he is eligible to claim exemption benefit under serial no.3 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities?

Crux: The applicant is eligible to claim exemption benefit under serial no.3 of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities subject to the condition that the services provided to these entities are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.

Order

Summary

 

141

M/s Girish Rathod v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the product ‘Fusible Interlining Fabrics of Cotton’ is classifiable under Chapter 52 or Chapter 59?

Crux: The product ‘Fusible Interlining Fabrics of Cotton’ of the applicant is classifiable under heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975

Order

Summary

 

140

Baroda Medicare Private Limited v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 30.12.2020

Issue:
1. 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?

2. 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?

Crux: 1. The supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through their hospital in house pharmacy used in the course of providing health care services as well as supply of food and room on rent to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of in Patient Healthcare Service. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, is exempted from CGST as per Sl. No. 74 of the above notification.

2. The applicant will be liable to pay GST @ 18% (CGST @9% +SGST@9%)on the payment received directly from the business entity for health services provided to employees of the business entities in relation to Occupational Health Check-up’ (OHC) or preventive care along with ambulance facility, and allied medical services under “Human health and social care services”.

Order

Summary

 

139

M/s Ashima Dyecot pvt. ltd v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
“Whether fusible interlining cloth used in cotton fabrics is classifiable under HSN code 5903 or under Chapter 52/55 (depending upon the weight age of Cotton)?”

Crux: The product ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant M/s Ashima Dyecot Private Limited, Ahmedabad is correctly classifiable under Heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975.

Order

Summary

 

138

Ananta Synthetic Innovations v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 30.12.2020

Issue:
What is the classification & rate of tax applicable on the product namely "Geo Membrane for Waterproof Lining fabrics also referred to as Pond Liner"?

Crux: The classification of the product manufactured and supplied by the applicant i.e.. Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner) will be classifiable under 39269099 and rate of tax will be 28%(14% SGST + 14% CGST) upto 14.11.2017 & 18%(9% SGST + 9% CGST) from 15.11.2017 onwards.

Order

Summary

 

137

M/s Narendrakumar Manilal Patel v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 30.07.2020

Issue:
Whether the goods supplied by the applicant are covered under Serial No.E(8) of List 3 of Entry 257 of Schedule I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 and corresponding Notifications issued under the GGST Act, 2017 and the IGST Act, 2017 OR Serial No.218 of Schedule-II of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 attracting GST rate of 12%.?

Crux:
  The goods supplied by the applicant are covered under Serial No. E(8) of List 3 of Entry 257 of Schedule I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.

Order

Summary

Notification No. 1/2017 Central Tax (Rate) 

136

M/s SPX Flow Technology (India) pvt. ltd, v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 14.10.2020

Issue:
(1) Whether the activity undertaken by the applicant is covered by Entry No.7 in Schedule 3 of the CGST Act, 2017?
(2) Whether the applicant is liable to pay IGST on out and out transactions taking place beyond the Customs frontiers of India?

Crux:
  (1) The activity undertaken by the applicant is covered under Entry No.7 in Schedule 3 of the CGST Act, 2017 in respect of the transactions undertaken for the period from 01.02.2019 onwards.
(2) Applicable IGST is payable on goods sold to customer located outside India, where goods are shipped directly from the vendors premises (located outside India) to the customers premises (located outside India) for such transactions effected upto 31.01.2019. However, no IGST is payable on such transactions effected from 01.02.2019 onwards.

Order

Summary

Schedule III of CGST 

135

M/s Girivariya Non-Woven Fabrics Pvt. Ltd, v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 6305 or under Heading 3923?

2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended?

Crux:
  1: The Non-Woven Bags manufactured through the intermediate product, i.e. Non-Woven fabric manufactured from Fiber grade poly propylene granules by adopting the Spun Bond technology, merits classification under HS code 3923. The rates of GST applicable on said products during different periods:

Sl. No. Period

Rate of CGST

Rate of SGST Total rate of GST
1 01.07.2017 to 30.09.2019

9%

9% 18%
2 01.10.2019 to 30.12.2019

6%

6% 12%
3 01.01.2020 to till date

9%

9% 18%

2: The product Non-Woven Bags would be not eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017- I.T. (Rate) dated 28.06.2017, as amended.

Order

Summary

Notification No. 1/2017 Central Tax (Rate) 

134

M/s Barakatbhai Noordinbhai Velani, Alisha Gruh Udyog, v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
(i) Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And if the answer is in affirmative, the rate of tax thereof?

Crux:
 The product fried Fryums manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product fried Fryums as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

Notification No. 1/2017 Central Tax (Rate)

Schedule III of CGST

133

M/s Dipakkumar Kantilal Chotai, Talod Gruh Udyog, v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 30.07.2020

Issue:
(1) Mix flour mentioned in Sr.No.1 to 17 are classified under Tariff item 1106 vide Entry No.59 of Schedule-I of Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 (collectively referred to as the Rate Notifications).

(2) Chutney Powder mentioned in Sr.No.18 can be classified under Tariff item 2106 vide Entry No.100A of Schedule-I of Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 (collectively referred to as the Rate Notifications).

(3) If not, Mixed flour and Chutney Powder mentioned are to be classified in any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit.

(4) Chutney powder when supplied with Gota Mix flour and Bhajiya Mix flour, should be considered as Composite Supply having HSN of principal supply i.e. 1106 and 5% GST should apply.

Crux:
 (1) Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under subheading 11061000 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5%(2.5% CGST + 2.5% SGST).

(2) Upma mix flour, Rava idli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)whereas Khichu mix flour is classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). They appear at Entry No.103A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on these products is 5%(2.5% CGST + 2.5% SGST).

(3) Chutney powder is classifiable under Sub-heading 21069099 of the First Schedule to the Customs Tariff Act, 1975(1 of 1975). The said product appeared at Entry No.23 of Schedule-III of Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 till 14.11.2017 and at Entry No.100A of Schedule-I of the said notification with effect from 15.11.2017. The GST liability on the said product was 18%(9% CGST + 9% SGST) upto 14.11.2017 and 5%(2.5% CGST + 2.5% SGST) with effect from 15.11.2017.

(4) The supply of Gota Mix and Chutney powder will be considered as a mixed supply of goods and will be considered as a supply of Gota Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST). The supply of Bhajiya Mix and Chutney powder will be considered as a mixed supply of goods and will be considered as a supply of Bhajiya Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST).

Order

Summary

 

132

M/s Jinmagal Corporation , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7?
2. Whether Jinmagal Corporation is required to discharge pay tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of notification No. 13/2017 as amended by 05/2019.

Crux:
 1. The authority rule that the Onetime premium/salami and annual lease premium paid by the applicant to the AUDA for leasing of commercial plot/land is covered under supply of service in terms of Section 7 (1) of CGST Act, 2017. Accordingly, the Onetime premium/salami and annual lease premium paid by the applicant to the Ahmedabad Urban Development Authority (AUDA) are taxable under GST in terms of the Notification No. 11/2017-CT (Rate) dated 28.06.2017.
2. In view of the Notification No.05/2019-CT (Rate) dated 29.03.2019, applicant is liable to pay GST under reverse charge mechanism on the Onetime premium/salami and annual lease premium paid by the applicant to the AUDA.

Order

Summary

 

131

M/s Rachna infrastructure Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
(i) What shall be the classification of service provided by the State of Gujarat to the applicant in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with further amendments made to it.
(ii) Whether said service can be classified under Tariff Heading 9973 as item No. (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash deferred payment or other valuable consideration. Or item No. (viia) Leasing or renting of goods as any other service under the said chapter?
(iii) What shall be the rate of GST on given services provided by State of Gujarat to applicant for which royalty is being paid?

Crux:
 (i) The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Serial No. 257 (Licensing services for the right to use minerals including its exploration and evaluation) sub-heading 997337 of Notification Number 11/2017-C.T. (Rate), dated 28-6-2017.

(ii) Licensing services for the right to use minerals including its exploration and evaluation which is classifiable under SAC 9973 37 will be covered under residual entry No. (viii) of the Notification No. 11/2017-(Rate) Central Tax dated 28.06.2017.

(iii) The activity undertaken by the applicant attracts 18% GST (9% CGST+ 9% SGST).

Order

Summary

 

130

M/s Nepra Resources Management pvt. ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

Crux:
 The solid waste management service provided by the applicant to Notified Area Authority, Vapi is not exempted under the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

Order

Summary

 

129

M/s Sterling Accuris Wellness Pvt. Ltd, Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1. Whether the applicant is liable to pay GST on pathology or diagnostic services supply to the client who is researcher.
2. Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them.
3. Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services.

Crux:
 1. The applicant is liable to pay GST on pathology or diagnostic services supply to the client who is researcher.
2. The question is very vague and no facts are on record in respect of the said question. Therefore, Members of the authority are not in position to give Ruling.
3. It appears that the applicant has just posed a hypothetical question without any facts on records. Hence, Members of the authority restrict for Ruling on the question.

Order

Summary

 

128

M/s Isotex Corporation Private Limited , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
What is the classification and rate of tax payable in respect of agro waste thermic fluid heater or boiler and parts thereof considering the applicability of serial no.234 of Schedule I to Notification no.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?

Crux:
 The Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975 and attract 9% CGST + 9% SGST in terms of Sr. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate) & the corresponding Notification issued under GGST Act, 2017 OR 18% IGST in terms of Sr. No. 310 of Schedule III of Notification No.1/2017- Integrated Tax (Rate), as applicable.

Order

Summary

 

127

M/s J K Food Industries , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
(i) Under which tariff heading, the product dealt in by the applicant, i.e. Papad of different shapes and sizes are eligible to be classified?
(ii) What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Crux:
 1. The product of different shape and sizes manufactured and supplied by applicant is un-fried FRYUMS and not Papad and is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

2. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product Un-fried FRYUMS as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

126

M/s D.M. Net Technologies , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University, are exempt from GST vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017?

Crux:
 The applicant is not at all entitled for exemption in respect of said services provided by the applicant to Gujarat University, under Entry at Sr. No. 66 of the exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended.

Order

Summary

 

125

M/s BhadreshKumar Rameshchandra Dave, v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 14.10.2020

Issue:
What will be the applicable GST rate for the activity carried out by the applicant?

Crux:
 GST rate for the activity carried out by the applicant i.e. supply of labour would be 18% {CGST-9% +SGST-9%} in terms of Sr. No. 23 of Notification No. 11/2017-CT (Rate) dated 28.06.2017.

Order

Summary

 

124

M/s Sanstar Biopolymers Limited , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 30.07.2020

Issue:
Whether Maize Bran which is a cattle feed is chargeable to CGST @ 2.5% under Sr.No.103A of Notification No.01/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017?

Crux:
 The product Maize Bran manufactured and supplied by the applicant is not a cattle feed and hence, is not covered under Entry at Sr.No.102 of the Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended. But, it will fall under the Entry at Sr.No.103A of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended and is chargeable to GST @ 5% (2.5% CGST + 2.5% SGST).

Order

Summary

 

123

M/s Shukla Ashar Impex Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Product Aayudh-Mosx whether classifiable under Heading 30049011 or 38089191?

Crux:
 The product i.e. AAYUDH-MOSX, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%).

Order

Summary

 

122

M/s Altis Finechem Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Classification of goods and determination of tax liability of product under HSN 2919 of following goods :-
Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt),
Calcium-4-methyl-2oxo-valerate (Alpha-Ketoanalogue Leucine Calcium Salt), Calcium-DL-2-hydroxy-4(methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt,
Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium Salt)

Crux:
 These products are classifiable under HSN 2919 and liable to GST @ 18% (9% CGST +9% SGST) in terms of Notification no. 01/2018-CT (Rate) dated 28.06.2017 as well as corresponding SGST Notification.

Order

Summary

 

121

M/s Apar Industries ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?

Crux:
 The applicant is not eligible to avail the benefit of GST @5% applicable as per Entries 250 and 252 of Schedule-I of Notification No.01/2017-Integrated Tax (Rate) dated 28th June, 2017.

Order

Summary

 

120

M/s Ashapura Buildcon , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 30.07.2020

Issue:
Whether, the construction services provided by the applicant under the project SAMANVAY RESIDENCY qualifies for the reduced CGST rate of 6% (under CGST and SGST Act) as provided in Sr. No. 3 item (v) sub-item (da) of Notification No. 01/2018-CT (Rate) Dated 25.01.2018.?

Crux:
 The applicants case is covered under the tax rate of 12%, under Heading 9954 (Construction Services), (v) (da) of mentioned Notification No. 11/2017, as amended since the project undertaken by them falls under the definition of Affordable Housing as stated by them in the application.

Order

Summary

 

119

M/s Anandjiwala Technical Consultancy , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
Whether the Rajkot Urban Development Authority (Accredited Department of Gujarat State Government) falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

Crux:
   In absence of submission of proper documents with regard to the services provided by the applicant to the Rajkot Urban Development Authority, it would not be possible for the authority to decide as to whether the services provided by the applicant are pure or otherwise or whether the mentioned exemption from GST is available to them or otherwise for the reasons discussed.

Order

Summary

 

118

M/s Rotex Fabric pvt. ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member) .
 
Order dated 17.09.2020

Issue:
1. Whether the product Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923?
2. Whether the product Non-woven bags would be eligible for exemption under Notification no.01/2017-C.T. (Rate) dated 28.06.2017 as amended?

Crux:
  1. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923. The rates of GST applicable on said products during different periods are as below:
 
Sl. No. Period Rate of CGST Rate of SGST
1. 01.07.2017 to 30.09.2019 9% 9%
2. 01.10.2019 to 31.12.2019 6% 6%
3. 01.01.2020 to till date 9% 9%

2. No, the product Non-woven bags would not be eligible for exemption under Notification no.01/2017-C.T. (Rate) dated 28.06.2017 as amended.

Order

Summary

 

117

M/s Tea Post Private Ltd, v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 03.07.2020

Issue:
1. Classification of any goods and services or both for which ˜Franchisee Fees and ˜Royalty received by the applicant under the franchisee agreement from the franchisee for the right to use its trademark, brand name and other proprietary knowledge (Intellectual Property).
2. Does transfer of an operational outlet would amount to Services by way of transfer of a going concern, as a whole or an independent part thereof?
3. If the answer to question no. 2 is affirmative then, whether the said services are covered under serial no. 2 of the Notification no.12/2017-Central Tax (Rate) dated 28th June, 2017 and exempted from payment of tax?
4. If the answer to question no.2 is negative then, whether the Input Tax Credit of tax paid on the supplies received at the time of developing the outlet is admissible or not?

Crux:
   1. Franchisee Fees and Royalty received by the applicant under the franchise agreement from the franchisee for the right to use its trademark, brand name and other proprietary knowledge (Intellectual Property), are to be classified under Heading- 9983-Other professional, technical and business services and Service Code (Tariff)- 998396 “ Trademarks and franchises and accordingly, will attract GST @ 18%.

2. No, the transfer of an operational outlet would not amount to Services by way of transfer of a going concern, as a whole or an independent part thereof

3. No, the said services are not covered under serial no.2 of the Notification no.12/2017-Central Tax (Rate) dated 28th June, 2017 and not exempted from payment of tax.

4. Yes, the applicant would be eligible for Input Tax Credit subject to fulfillment of all the other conditions pertaining to the admissibility thereof laid down in the CGST Act, 2017 and the rules made there under.

Order

Summary

 

116

M/s Swan LNG Pvt. Ltd, v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
(1) Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression plant and machinery as foundation to equipment, apparatus, machinery to be installed on it?
(2) Whether as per Section 16 read with Section 17 of the said Acts, the applicant can avail input tax credit of GST paid in inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?

Crux:
  1. The LNG jetties proposed to be built by the applicant are not covered within the expression plant and machinery as foundation to equipment, apparatus, machinery to be installed on it in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017.

2. The applicant cannot avail input tax credit of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties in terms of Section 16 read with Section 17 of the CGST Act, 2017 read with GGST Act, 2017.

Order

Summary

 

115

M/s The Capital Commercial Co-op. (Service) Society Limited , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 14.10.2020

Issue:
1. Whether applicant is liable to pay GST on the common maintenance fund/ deposit collected from their members?
2. If Yes, then, what shall be considered as the time of supply for such transaction?

Crux:
  1. Yes, the applicant is liable to pay GST on the common maintenance fund/deposit collected from their members.
2. The amounts so utilized for provision of service are liable to tax at the time of actual supply of service.

Order

Summary

 

114

M/s SKG-JK-NMC Associates (JV) , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 03.07.2020

Issue:
Whether the said work can be covered under clause 3(v)(a) of the Notification no.11/2017-Central Tax (Rates) dated 28.06.2017, i.e. Works Contract by way of construction, erection, commissioning or installation of original works pertaining to railways so as the entitle it for charging rate of GST@ 12% instead of 18% ?

Crux:
  No, the said contract work is not covered under clause 3(v)(a) of the Notification no.11/2017-Central Tax (Rates) dated 28.06.2017, as amended by Notification no. 20/2017-Central Tax (Rate) dated 22.08.2017.

Order

Summary

 

113

M/s Shiroki Technico India Pvt. ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
Whether the product namely seat adjuster merits classification under serial no.170 as per Notification no.1/2017-Central Tax (Rate) dated 28.06.2017 or under serial no.435A of Notification no.1/2017-Central Tax(Rate) dated 28.06.2017 as amended by Notification no.41/2017-Central Tax(Rate) dated 14.11.2017?

Crux:
   The product seat adjuster manufactured and supplied by applicant merits classification under tariff item no. 8708 of the First Schedule to the Customs Tariff Act, 1975 and is covered under serial no.170 of Schedule-IV of Notification no. 1/2017-Central Tax(Rate), dated 28th June, 2017.

Order

Summary

 

112

M/s Uday Laxman Jadha, (Shree) Ashapuri Touch Refinery , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 14.10.2020

Issue:
1. Whether services of refining of gold from old jewellery and coins/biscuits, and conversion of old gold jewellery into coins/biscuits as per specification given by service recipient Provided to registered person will be covered under the definition of job work under section 2 (68) of CGST Act, 2017? What is the classification and rate of tax for these services provided to registered person and unregistered person?
2. What is the classification and rate of tax for services of testing of purity of gold?
3. If the applicant rendered the service of refine of old gold jewellery or coins/ biscuit as well as testing of purity of gold, then it will be considered as composite supply? If yes, what is the rate of tax applicable on it?
4. What are the consequence if, the applicant charged more or less the rate of services of refining gold than the actual rate?

Crux:   1. The services of refining of gold from old jewellery and coins/biscuits, and conversion of old gold jewellery into coins/biscuits will be covered under the definition of Job work under Section 2(68) of CGST Act, 2017 only when provided to registered person and not as Job work when provided to un-registered person. Such services merit classification under SAC 9988. The rate of GST for such service provided to registered person is 5% (2.5% CGST+ 2.5% SGST) in terms of serial no. 26 (i)(c) of Notification no. 11/2017-CT (Rate) dated 28.06.2017. The rate of GST for the above service provided to un-registered person is liable to 18% (9% CGST+ 9% SGST) in terms of serial no.26 (iv) of Notification no.11/2017-CT (Rate) dated 28.06.2017.

2. The classification of testing of purity of gold is 9983 and GST rate is liable to 18 % (9% CGST+ 9% SGST) in terms of serial no. 21 of Notification no.11/2017-CT (Rate) dated 28.06.2017

3. The service of refine of old gold jewellery or coins/ biscuit as well as testing of purity of gold will be covered under Mixed supply in terms of Section 2(74) of CGST Act, 2017. The GST rate would be 18 % (CGST 9%+9% SGST).

4. Not answered.

Order

Summary

 

111

Shree Swaminarayan Foods pvt.ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 17.09.2020

Issue:
Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? and if the answer is in the affirmative, the rate of tax thereof

Crux:   The product Fried Fryums manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product Fried Fryums as per serial no. 23 of Schedule III of Notification no.1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification no.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

110

M/s J K Papad Industries , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 17.09.2020

Issue:
(i) Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified?
(ii) What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Crux:   1. The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

2. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’ as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

109

M/s J K Snacks Industries , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 17.09.2020

Issue:
(i) Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified?
(ii) What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Crux:  1. The product of different shape and sizes manufactured and supplied by applicant is un-fried FRYUMS and not Papad and is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.
2. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product Un-fried FRYUMS as per serial no. 23 of Schedule III of Notification no. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification no.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

108

M/s Shivam Agro Industries , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 17.09.2020

Issue:
(i) Whether the products, Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) and Fe EDTA (Iron Ethylenediamine Tetra Acetic Acid) being supplied by the applicant are classifiable under Chapter Headings 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962?

(ii) Whether the said products, `Zn EDTA and Fe EDTA being supplied by the applicant are covered under serial no. 182D of Schedule-I, serial no. 56 of Schedule-II, serial no. 40, 45 or 87 of Schedule-III, or any other serial no. of any of the Schedules of Notification no.1/2017-Central Tax(Rate) dated 28.06.2017 (as amended) and corresponding Notification no.1/2017- State Tax (Rate) dated 30.06.2017(as amended) and Notification no.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended)?

(iii) Whether the supply of the products, In EDTA and Fe EDTA by the applicant to the recipient, who is not registered under the Fertilizer Control Order, 1985, will have any impact on the applicability of particular serial no. of the Schedules of the Notification No.1/2017- Central Tax (Rate) dated 28.06.2017(as amended) and corresponding Notification no.1/2017- State Tax (Rate) dated 30.06.2017 (as amended) and Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended), as determined under question No. (ii) above, on supply of such `Zn EDTA and Fe EDTA. If yes, what would be the correct S. No. and Schedule of aforesaid Notification No. in case of supply of products, `Zn EDTA and Fe EDTA by the applicant to the recipient, who is not registered under the Fertilizer Control Order, 1985?

Crux:  1. The products, viz. Zn EDTA and Fe EDTA manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 of the First Schedule to the Customs Tariff Act, 1975.

2. The products, `Zn EDTA and Fe EDTA, being supplied by the applicant are covered under serial no. 56 of Schedule-II of Notification no.1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and corresponding Notification no.1/2017-State Tax (Rate) dated 30.06.2017(as amended) and Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended), attracting GST @ 12% (6% SGST +6% CGST).

Order

Summary

 

107

M/s Vishv Enterprise , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 24.09.2020

Issue:
Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?

Crux:  No, the services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are not exempted.

Order

Summary

 

106

M/s Rajivkumar Giriraj Bansal, (M/s) Gujarat Plast Industries , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 14.10.2020

Issue:
Whether the Narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?

Crux:  No, the product Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges manufactured by the applicant is classifiable under chapter sub-heading no.5407.10.19 of the Customs Tariff Act, 1975, attracting rate of GST @ 5% (2.5% CGST + 2.5% SGST) or IGST @ 5%.

Order

Summary

 

105

M/s Piyush Jayantilal Dobaria, Jay Khodiyar Agency , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
Under which tariff Heading Papad of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST?

Crux: The product Un-fried Fryums manufactured and supplied by applicant is classifiable under tariff item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. GST rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product Un-fried Fryums as per serial no. 23 of Schedule III of Notification no.1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification no. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the CGST Act, 2017 or IGST Act, 2017.

Order

Summary

 

104

M/s Jayshreeben Rameshchandra Kothari , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 03.07.2020

Issue:
(i) Whether or not, their services fall under the scope of clause 5 (f) of the Schedule II to the CGST Act, 2017?
(ii) Whether or not, their service related to collection of Hire Charges for temporary transfer of right to use goods from Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any Function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution are covered and exempted under the scope of serial no. 3 of the Notification no.12/2017-Central Tax (Rate) dated 28.06.2017?

Crux: 1. No, their services does not fall under the scope of clause 5 (f) of the Schedule II to the CGST Act, 2017.

2. No, the Service related to collection of Hire Charges for temporary transfer of right to use goods from Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution are covered and exempted under the scope of serial no. 3 of the Notification no.12/2017-Central Tax (Rate) dated 28.06.2017.

Order

Summary

 

103

M/s Dyna Automation Private Limited, v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
1. What is the classification for Hybrid Hydraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines?
2. What will be the applicable tax rate on Hybrid Hydraulic Servo System?

Crux: 1. Hybrid Hydraulic Servo System merits classification in terms of Note 2 of Section XVI of the Customs Tariff Act, 1975 and General Note of Parts of Section XVI of Harmonised System of Nomenclature.
2. The GST rate would be livable on the basis of classification of the product, under Notification No. 1/2017-Central Tax (Rate), dated 2-8­6-2017.

Order

Summary

 

102

M/s Jay Chemical Industries Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 14.10.2020

Issue:
Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire?

Crux: Yes, the applicant is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire.

Order

Summary

 

101

M/s Nirma University , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 03.07.2020

Issue:
1. Whether Nirma would be eligible for claiming benefit of the exemption for legal services as provided in serial no.45 of the Notification no.12/2017-Central Tax (Rate) dated 28th June, 2017, as amended from time to time in respect of procurement of legal services?
2. Whether services provided by Nirma are exempted under serial no. 4 of Notification no.12/2017-Central Tax (Rate)?
3. Whether Nirma is required to be registered as a deductor under GST as per the provision of section 24 of the CGST Act?

Crux: 1. No, the Nirma would not be eligible for claiming benefit of the exemption for legal services as provided in serial no.45 of the Notification no.12/2017-Central Tax (Rate) dated 26.06.2017, as amended from time to time in respect of procurement of legal services.
2. No, the services provided by Nirma are not exempted under serial no. 4 of Notification no.12/2017-Central Tax (Rate) dated 26.06.2017.
3. No, the Nirma is not required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act.

Order

Summary

 

100

M/s Clad Weld Technologies Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
Whether supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise, should be fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5%?

Crux: No, The products, Wear plates and Tamping Tool manufactured specifically as per RDSO Drawing and supplied to the Railways through M/s Trio Enterprise, being a parts of a self-propelled track maintenance vehicles (viz. the Ballast Cleaning Machine & the Tie Tamping Machine), are classifiable under chapter sub-heading 860799 (Other Parts of railway or tramway locomotives or rolling stock), and, hence, same would attract GST @ 5% under serial no.241 of the Schedule I till 30.09.2019 and w. e. f. 01.10.2019, @12% under serial no.205G of the Schedule-II to the Notification no.01/2017- Central Tax (Rate) dated 28.06.2017, as amended.

Order

Summary

 

99

M/s Sterling Biotech Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
Whether the applicant is eligible to claim the benefit of lower rate of 5% (CGST- 2.5% + SGST-2.5%) under serial no. 180 of Schedule I of the rate schedule for goods under Notification no. 01/2017-CT (Rate) dated 28.06.2017 as well as of state tax notification?

Crux: No, the applicant is not eligible to claim the benefit of lower rate of 5% (CGST- 2.5% + SGST-2.5%) under serial no.180 of Schedule I of the rate schedule for goods under Notification no. 01/2017-CT (Rate) dated 28.06.2017 as well as of State Tax Notification.

Order

Summary

 

98

M/s Shri Sai Pest Control, v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 14.10.2020

Issue:
1. Fumigation service provided in a warehouse of agriculture produce is taxable or exempt vide entry no. 54 of Notification no.12/2017-CT (Rate) dated 28.06.2017?
2. Classification of Fumigation of such services under Service Accounting code 998531 is correct or not?
3. Determination of Tax liability to pay tax on such service ?

Crux: 1. Fumigation services provided in a warehouse of agriculture produce is taxable as it is not covered under serial no. 54(h) of the Exemption Notification no. 12/2017-CT (Rate) dated 28.06.2017
2. Classification of Fumigation of such services Service Accounting Code is 99853.
3.The rate of GST for the service of fumigation/pest control in a warehouse of agriculture produce would be 18 % i.e. (CGST 9% +SGST 9%).

Order

Summary

 

97

M/s Balkrishna Industries , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
1. Whether availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the benefits of exemption under Notification No.79/2017-Cus dated 13.10.2017, as contemplated under Rule 96(10) of CGST Rules, 2017?

2: If the answer to the above question is negative, then whether the applicant is allowed to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017?

Crux: 1. Yes, availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the benefits of exemption under Notification No.79/2017-Customs, dated 13.10.2017, as contemplated under Rule 96(10) of CGST Rules, 2017.

2. No, the applicant is not eligible to claim the refund thereof under Rule 96(10) of CGST Rules, 2017, as amended.

Order

Summary

 

96

M/s Fastrack Deal Comm Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
1. Whether the amount forfeited by Fastrack will attract GST?
2. Who will be considered as Service Receiver and Service Provider?
3. When sale of land is not treated as supply as per Schedule III of GST Act, 2017, whether forfeiture of advance pertaining to sale of land will be treated as supply and accordingly attract GST?

Crux: 1. Yes, the amount forfeited by Fastrack will attract GST.
2. The applicant is the service provider and Mr. B (customer) is the service receiver.
3. The amount forfeited/ received by applicant is covered under supply of service as per clause 5(e) of Schedule II of CGST Act, 2017 and therefore, liable to GST.

Order

Summary

 

95

M/s Dharmshil Agencies , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
Whether the services provided by the applicant as intermediary are liable to CGST and SGST or IGST?

Crux: It was held that the applicant is liable to pay GST at the rate of 18% (9% CGST + 9% SGST).

Order

Summary

 

94

M/s Amneal Pharmaceuticals Pvt. Ltd , v/s Sanjay Saxena (member) and Mohit Agarwal (member)
 
Order dated 30.07.2020

Issue:
Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company?

Crux: Yes, GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company.

Order

Summary

 

93

M/s Manishbhai Champakbhai Mehta, (M/s) Navpad Plastic v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 30.07.2020

Issue:
What is the HSN code of grinding of plastic material and what is the tax rate of Grind of plastic in small pieces?

Crux: HSN code of grinding of plastic depends upon the type of polymers in primary forms of the heading 3901 to 3914 and GST rate would be 18% (9% CGST + 9% SGST) as per the entry no. 100 and 101 of Notification No. 01/2017-CT (Rate) dated 28.06.2017.

Order

Summary

 

92

M/s Jainish Anantkumar Patel v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 30.07.2020

Issue:
Will the delivery of items in a single pouch classify the goods as mixed supply as per the definition under Section 2(74) of the CGST Act, 2017 and tax be collected at the rate of tax of highest item in the supply? In this case, the highest rate of tax could be that of Tobacco at 28% along with 160% cess.?

Crux: The delivery of the aforementioned items by the applicant M/s. Jainish Anantkumar Patel in a single transparent plastic pouch to the customers will be considered as a composite supply of goods as per the definition under Section 2(30) of the CGST Act, 2017 with the principal supply of Chewing Tobacco falling under Tariff item 24039910 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The product Chewing Tobacco appears at Sr.No.15 of Schedule-IV of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 on which GST liability is 28% (14% CGST + 14% SGST). The said product also appears at Sr.No.26 of Notification No.01/2017- Compensation Cess (Rate) dated 28.06.2017 issued under the CGST Act, 2017 under which a Compensation Cess of 160% is leviable on it. Also, as per Section 136 of the Finance Act, 2001, a National Calamity Contingent Duty (NCCD) of 10% is leviable on chewing tobacco as per the Seventh Schedule to the Finance Act, 2001.

Order

Summary

 

91

M/s Gujarat Industrial Security Force Society  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 14.10.2020

Issue:
(i) Regarding their stand to charge the GST@18% only on establishment charges of Rs.12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs.112/-.
(ii) Whether they can take the GST credit if we follow such method of charging GST?

Crux: 1.The applicant has to charge/pay GST @ 18% on the entire amount received by them from their clients, which includes the wages etc. to be paid to the Security Guards as well as the amount received from their clients as establishment charges to run their administration office and to cover their administration cost like administration staff salary, stationery, electricity of admin office etc.

2. The applicant would be eligible to take the GST credit if they follow the procedure of charging/paying GST as mentioned in the Answer to Question-1, subject to the fulfillment of the conditions/provisions envisaged in the relevant sections and rules of the CGST Act, 2017 and the CGST Rules, 2017 respectively.

Order

Summary

 

90

M/s Jain Dairy Products Pvt. Ltd v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 03.07.2020

Issue:
Whether the benefit of exemption of GST is applicable for the invoices raised to the end use users in case of selling of paneer in loose form without sealing of packet/in loose carry bags and bearing details like name of manufacturer and branches or others as required by FSSAI or other relevant Acts?

Crux: The benefit of the exemption provided vide entry at serial no. 27 of the Notification no.02/2017-Central Tax (Rate) dated 28th June, 2017, as amended, can be extended to the applicants product subject to the fulfillment of two conditions viz. (i) Paneer is not put up in unit container, means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such packages and (ii) Unit container is not bearing a registered brand name or a brand name on which an actionable claim or enforceable right in a court of law is available.

Order

Summary

 

89

M/s Sagar Powertex Private Limited v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 14.10.2020

Issue:
Whether the services provided by the applicant as an agent are liable to CGST and SGST or IGST?

Crux: The applicant is liable to payment of CGST and SGST for the services provided as an intermediary.

Order

Summary

 

88

M/s Sparsh OHC Manpower Service v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 30.07.2020

Issue:
Specified services i.e. appointing Doctors, Nursing Staffs, Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services?.

Crux:   Services provided by the applicant i.e.. appointing Doctors, Nursing Staffs, Ambulances and relating administrative services etc fall under the category of taxable services.

Order

Summary

 

87

(M/s) Amneal Pharmaceuticals Pvt. Ltd v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 30.07.2020

Issue:
Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?

Crux:   Yes, the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee.

Order

Summary

 

86

Shri Bhaveen Ramesh Shah, (M/s) The Roll Company v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 03.07.2020

Issue:
Classification of their products, (i) The Zip Roll (i.e. Slide Fasteners), (ii) Finished Zippers and (iii) Sliders as per HSN and rate of tax in terms of the Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification no.18/2018-Central Tax (Rate) dated 26.07.2018?

Crux:  The product, Finished Zipper shall be classified as Slide Fasteners under Chapter heading 9607.11 and Other products, viz. Zip Roll and Slider merit classification as Parts of slide fasteners under chapter heading No. 9607.20. Accordingly, the product, Finished Zipper is liable to GST @ 18% till 26.07.2018, @ 12% from 27.07.2018 to 30.09.2018 and @ 12% from 01.10.2019 onwards. Whereas, the other products, viz. Zip Roll and Slider are liable to GST @ 18% till 30.09.2018 and @ 12% from 01.10.2019 onwards.

Order

Summary

 

85

Vikram A Sarabhai Community Science Centre v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 30.07.2020

Issue:
1. Whether GST is applicable on any of the activities carried on by the applicant?
2. Whether GST registration is required or not?

Crux:  1. Yes, GST is applicable on activities carried on by the applicant.
2. Yes, applicant is required to obtain GST registration.

Order

Summary

 

84

M/s Shree Sagar Stevedores Pvt. Ltd v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 30.07.2020

Issue:
1. Whether service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (where the Mother Vessels are anchored) or vice versa, falls within the state of Gujarat so as to qualify for exemption from GST considering it as transportation of goods on other waterway of any inland water defined in clause(b) of Section 2 of the Inland Vessels Act, 1917?

2. Whether the service of above transportation fall within area as defined in Inland waterways?

Crux:  1. The service of transportation of goods carried out by applicant from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does not qualify for exemption as contained at serial no.18 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017.

2. The service of above transportation does not fall within the area as defined in Inland waterways.

Order

Summary

 

83

M/s Oswal Industries ltd, (M/s) Nimba Nature Cure Village v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 09.07.2020

Issue:
Whether they are eligible to get the benefit of entry No.74 of exemption Notification no.12/2017-Central Tax (Rate) dated 28.06.2017?

Crux:  The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

82

Nishith Vipinchandra Shah Pooja Enteroprise  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 03.07.2020

Issue:
whether the classification of said plastic devices, whether it should be classified as parts of scent spray falling under CTH 9616.10 or as parts of an appliance falling under CTH 8424.90 i.e. as parts of an appliance other than agriculture or horticulture classifiable under CTH 8424.89 or Chapter heading (HSN) 3926 (Other articles of Plastics)

Crux:  Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as “articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or other materials of heading 39.01 to 39.14”. Accordingly, the said products are liable to GST @ 28% (CGST@14% + SGST @ 14%) till 14.11.2017 and @ 18% (CGST@ 9% +SGST @ 9%) w. e. f. 15.11.2017.

Order

Summary

 

81.

M/s AB N Dhruv Autocraft (India) Pvt. Ltd  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
1. Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services?

2. If the above stated activity of body building is considered as supply of service in terms of description given at paragraph 3 of Schedule II of the CGST Act, 2017 what will be the rate of GST applicable on such service?

3. What will be the service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle?

4. What would be the classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour?

5. If the above stated activity of body building is not considered as supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply?

Crux: 1. In case the applicant received the chasis from the principal on Job work challan/ delivery challan and build body on it and thereafter clear to the principal by raising the Invoice of Job work charges, it would amount to supply of service. In cases applicant owned the chasis and built the body and thereafter supply as complete body built motor vehicle to the customer by raising invoice of value of motor vehicle, it would amount to supply of goods.

2. It was held that in case of supply of service, rate of GST will be 18% (CGST 9% + SGST 9%). In case supply of goods i.e. motor vehicle GST rate will be 28% (CGST14% + SGST14%)

3. The activity of body building carried out on another person’s chasis of motor vehicle is classifiable under SAC 9988. In case of supply of complete built-up motor vehicle on owns chasis is classifiable under CTH 87 (depends upon type of vehicle supplied).

4. The classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour is classifiable under SAC 9987 and GST is leviable @ 18 % ( 9% CGST + 9% SGST).

5. The nature of supply would be goods i.e. motor vehicle, classification HSN would be 87 (depends upon type of vehicle supplied) and GST rate would be 28 % (CGST -14% + SGST-14%)

Order

Summary

 

80.

M/s Dhirubhai Shah & Co. LLP v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
The professional service for maintenance of accounts and allied items of work provided to Sardar Sarovar Narmada Nagar Limited (SSNNL) (A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Serial no.3 of Notification. no.12/2017-CT (Rate) dated 28.06.2017?

Crux: The activity of providing auditing, accounting, taxation to the Sardar Sarovar Narmada Nigam Ltd. is not covered under Entry No.3 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017, hence liable to GST.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

79.

M/s Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement products)  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act?

Crux: 1. The product ‘Fly Ash Bricks’ manufactured and supplied by applicant are classifiable under Tariff item no.68159910 of the First Schedule to the Customs Tariff Act, 1975. Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017 as per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017

2. The product ‘Fly Ash Blocks’ manufactured and supplied by applicant are classifiable under Tariff item No.68159990 of the First Schedule to the Customs Tariff Act, 1975 . Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) upto 31.12.2018 and 5% GST (2.5% SGST + 2.5% CGST) with effect from 01.01.2019 as per Notification no.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

78.

M/s Educational Initiative Pvt. Ltd  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
Whether the educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization is exempted from payment of GST under Serial no. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No.9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification.?

Crux: Yes, exemption is available in respect of ASSET services provided to educational institution.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

77.

Giriraj Quarry Works Taluka v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
(i) 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, for which royalty is being paid.
(ii) What is rate of GST on given services provided by State of Gujarat to M/s Giriraj Quarry Works for which Royalty is being paid?

Crux: 1.The activity undertaken by the applicant is classifiable under heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at serial no. 257 (Licensing services for the right to use minerals including its exploration and evaluation) sub-heading 997337 of Notification no.11/2017-C.T. (Rate), dated 28-6-2017

2. The activity undertaken by the applicant attracts 18% GST (9% CGST+ 9% SGST).

Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

76.

M/s Global Vectra Helicorp ltd  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
whether in terms of the valuation provisions under GST legislation, amount recovered as reimbursement (at actual) by the applicant from the customer, for the fuel procured on behalf of the customer is required to be included in the value of services provided by the applicant?

Crux: In terms of the valuation provisions under GST legislation, amount recovered as reimbursement (at actual) by the applicant M/s. Global Vectra Helicorp ltd. from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services provided by the Applicant.

Order

Summary

 

75.

M/s Gujarat Ambuja Exports ltd v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
Whether Maize Bran which is a cattle feed is chargeable to CGST @2.5% under serial no.103A of Notification no.1/2017 or chargeable to NIL rate as per serial no.102 of Notification no.2/2017?

Crux: The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under entry serial no.103A of Notification no.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST).

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

74.

M/s Karma Buildcon v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land?
2. In the case of construction of residential/commercial complex, the builder charges an amount which is inclusive of land or undivided share of land. As per Notification no.11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount. But in applicant’s case the value of Land is clearly ascertainable. In that case actual cost of Land can be deducted for the for the purpose of arriving at the taxable value of supply?

Crux: 1. The value to be arrived in terms of deeming provision of Para 2 of Notification no. 11/2017-CT (Rate) dated 28.06.2017, as amended by Notification no. 01/2018-C.T. (Rate), dated 25-1-2018.

2. No Actual cost of land can not be deducted for the purpose of arriving at the taxable value of supply. As per Notification No.11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount.

Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

73.

M/s Novozymes South Asia pvt.ltd v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
whether the products Rhyzomyx and Rhyzomyco, manufactured and supplied by the applicant fall under Sub-heading 3101 or 3002?

Crux: The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6% SGST +6% CGST).

Order

Summary

 

72.

M/s Patrator v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
1. Is PATRATOR required to take GSTIN ?
2. Is PATRATOR required to pay tax under GST Act?

Crux: 1. Yes in terms of serial no. (vii) of Section 24 of CGST Act, 2017.
2. Yes, PATRATOR required to pay tax under GST Act.

Order

Summary

 

71.

M/s Sayaji Industries Ltd  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
Whether Maize Bran which is a cattle feed is chargeable to CGST @2.5% under serial no.103 A of Notification no.1/2017-CT (Rate) or chargeable to NIL rate as per serial no.102 of Notification no.2/2017?

Crux:  The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji Industries Ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST).

Order

Summary

 

70.

M/s Shivani Scientific Industries pvt. ltd  v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
Whether ‘Micro-manipulator system’ which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’ is classifiable under tariff heading 9018 or 9011, that is, what is the rate of tax on ‘Micro-manipulator System?

Crux:  The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product is covered under Entry No.184 of Schedule-IV of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (upto 14.11.2017) and under Entry No.411F of Schedule III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended) (w.e.f. 15.11.2017) issued under the CGST Act, 2017. Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017.

Order

Summary

 

69.

M/s V 2 Realty v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 02.07.2020

Issue:
1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply?
2.  Manner of reversal of ITC on expenses incurred up to date of completion certificate shops.
3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops.

Crux:  1. No, selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is not an exempt supply.
2.The manner of reversal of ITC on expenses incurred up to date of completion certificate shops has been provided under Sections 16 and 17 of CGST Act, 2017 read with Rule 42 and Rule 43 of CGST Rules, 2017 read with Notification No.16/2019-CT dated 29.03.2019.
3. The manner of claiming ITC has been provided under sections 16 and 17 of CGST Act, 2017 read with Rule 42 and Rule 43 of CGST Rules, 2017 read with Notification No.16/2019-CT dated 29.03.2019.

Order

Summary

 

69.

A.B.Enterprise v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
whether he is eligible to claim exemption benefit under serial no.3 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities?

Crux:    The applicant is eligible to claim exemption benefit under serial no.3 of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities subject to the condition that the services provided to these entities are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

68.

M/s Shree Mohit Rameshpal Gupta v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
(1) What is tax rate on products such as change over switch, emulator, timing advance processor, pressure guage under GST Act?
(2) What HSN code will apply?

Crux:    (1) The tax rate on the products/goods manufactured by the applicant would be 28% (14% SGST + 14% CGST) Under GST Act.
(2) The HSN applicable on these products would be 87089900.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

67.

M/s Shree Hari Engineers & Contractors v/s Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
Whether the contract with railtel corporation of India ltd. would fall under the Notification no. 24/2017-Central Tax (Rate) Serial no.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?”

Crux:     The Contract of the applicant M/s. Shree Hari Engineers and Contractors with M/s. Railtel Corporation of India ltd. does not fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3 (VI)-Construction Service or Original Work to Government Authority.

Order

Summary

Notification No. 24/2017 Central Tax (Rate) 

 

66 M/s Amba Township pvt. ltd v/s Sanjay saxena (member) and Mohit agarwal (member)

Order dated 19.05.2020

Issue: “Whether the benefit of reduced rate as provided under entry no.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?”

Crux:
 The applicant M/s. Amba township pvt.ltd. is not eligible for the 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 for houses constructed with a carpet area of 60 square metres per house'for the reasons mentioned hereinabove.


Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

 

65 M/s Navbharat LPG Bottling Company v/s Sanjay saxena (member) and Mohit agarwal (member)

Order dated 19.05.2020

Issue: (1) Determination of the liability to pay tax on sales of gas sold in bottle to commercial customer and gas sold in bottle to domestic customer.
(2) Entire ITC @ 18% eligible on purchases of LPG Gas (bulk) through Tanker

Crux:
 (1) The applicant would be liable to pay 18% GST (9% SGST + 9% CGST) on the LPG sold by them to their Commercial Customers. They would be liable to pay 18%(9% SGST + 9% CGST) on the LPG sold to their Domestic Customers for the period upto 24.01.2018 and 5% (2.5% SGST + 2.5% CGST) on the LPG sold to their Domestic Customers with effect from 25.01.2018 onwards.

(2) The applicant is eligible to take the entire input cenvat credit @ 18% on purchases of LPG Gas in bulk through Tanker subject to the fulfillment of the conditions/provisions (wherever applicable) for taking input tax credit as envisaged in Sections-16, 17 and 18 of the CGST Act, 2017 and CGST Rules, 2017.

Order

Summary

Section 17 of CGST

Section 18 of CGST
64 M/s Shreeji Shipping v/s  Sanjay saxena (member) and Mohit agarwal (member)

Order dated 19.05.2020

Issue:
1. Whether the service of transportation of goods from Magdalla Port to its General Lighterage Area of Magdalla Port or vice versa, is covered under exemption contained at serial no.18 of Notification no. 12/2017-Central Tax (Rate)?

2. Whether the service of such transportation falls in the definition of ‘Inland waterways’?

Crux:   1.The service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is not covered under exemption contained at serial no. 18 of Notification no. 12/2017-Central Tax (Rate)?

2. The service of such transportation does not falls in the definition of ‘Inland waterways.


Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

 

63 M/s Siddhi Marine Services LLP v/s  Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
1. Whether the service of transportation of goods from Magdalla Port to its General Lighterage Area of Magdalla Port or vice versa, is covered under exemption contained at serial no.18 of Notification no. 12/2017-Central Tax (Rate)?

2. Whether the service of such transportation falls in the definition of ‘Inland waterways’?

Crux:   1.The service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is not covered under exemption contained at serial no. 18 of Notification no. 12/2017-Central Tax (Rate)?

2. The service of such transportation does not falls in the definition of ‘Inland waterways.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

 

62 M/s Shree Dipesh Anilkumar Naik v/s  Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
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?

Crux:  Yes, 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

Order

Summary

Schedule II of CGST
61 M/s Shree Sawai Manoharlal Rathi v/s  Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
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 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?

Crux:  1. Yes the interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20 Lakh for registration under GST Law.
2. Yes the interest received on personal loans and advanced to family/ friends would be considered for the purpose of calculating the threshold limit of Rs.20 Lakh for registration under GST Law.
3. Yes the interest received on saving bank account would be considered for the purpose of calculating the threshold limit of Rs.20 Lakh for registration under GST Law.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

 

60 M/s Raj Quarry Works Tulsi Gam v/s  Sanjay saxena (member) and Mohit agarwal (member)
 
Order dated 19.05.2020

Issue:
(i) What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017, 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?
(ii) 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?
(iii) 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 RCM 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?

Crux:  (i) The activity undertaken by the applicant is classifiable under heading 9973 (Leasing or rental services with or without operator), as mentioned in the annexure at serial no.257 (Licensing services for the right to use minerals including its exploration and evaluation) sub-heading 997337 of Notification no.11/2017-C.T. (Rate), dated 28-6-2017

(ii) The activity undertaken by the applicant attracts 18% GST (9% CGST+ 9% SGST).

(iii) The applicant is not covered under exclusion clause 1 of serial no. 5 of the Notification. Therefore, applicant is liable to discharge tax liability under RCM vide Notification No. 13/2017-C.T. (Rate), dated 28-6-2017 of the CGST Act, 2017.

Order

Summary

Notification No. 13/2017 Central Tax (Rate) 

 

59 M/s Nagri Eye Research Foundation. v/s  Sanjay saxena (member) and Mohit agarwal (member)

Order dated 19.05.2020

Issue:
1. Whether GST Registration is required for medical store run by Charitable Trust?
2. Whether medical Store providing medicines at a lower rate amounts to supply of goods?

Crux:   1. The applicant is required to obtain GST Registration for medical store run by Charitable Trust as per the relevant provisions of the GST Act, 2017.
2. The Medical Store providing medicines at a lower rate amounts to supply of goods as per the relevant provisions of the GST Act, 2017.

Order

Summary

 
58 M/s NEC Technologies India Pvt. Ltd. v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 19.05.2020

Issue:
(1) Whether the supply made by NEC under the Automatic Fare Collection (AFC) project would qualify as: (a) ‘works contract’ defined under section 2(119) of the CGST Act, 2017; or
(b) ‘composite supply’ defined under section 2(30) of the CGST Act, 2017?

(2) Whether the supply made by NEC under the AFC project would qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Notification no. 24/2017-Central Tax (Rate) dated 21st September, 2017?

(3) Whether the HSN classification of supply made by NEC would fall under ‘8470’ or ‘9954’?

(4) Whether the maintenance and management services post implementation would qualify as composite supply as defined under section 2(30) of the CGST Act, 2017? Further, whether such supply would be eligible for exemption under Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 in case value of supply of goods constitutes not more than 25% of the value of the said composite supply?

Crux:   1. The supply made by the applicant under the Automatic Fare Collection (AFC) project would qualify as ‘composite supply’ defined under section 2(30) of the CGST Act, 2017.

2. The supply made by the applicant under the AFC project does not qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby GST rate of 12% provided in the Notification No. 24/2017-Central Tax (Rate) dated 21st September, 2017 would not be applicable.

3. The HSN classification of the supply made by the applicant is to be ‘8470 The Rate of GST for the same is 18%.

4. The maintenance and management services to be provided post implementation of the AFC system under proposed contract would qualify as “composite supply” with the AFC system, being the principle supply, as defined under section 2(30) of the CGST Act, 2017. Further, such supply would not be eligible for exemption provided under Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 as amended by the Notification No.02/2018-Central Tax (Rate) dated 25th January, 2018, as (i) the value of the supply of all goods (i.e. hardware for AFC System & spares for its repairs) under the proposed contract constitutes more than 25% of the value of the said composite supply; and (ii) the said composite supply is to be made to the SMC and M/s SSCDL, which is a company incorporated under the Companies Act, 2013 and, hence, not fall under the definition of the local authority or a Governmental authority or a Government Entity.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

  Notification No.    24/2017 Central Tax (Rate) 

57 M/s Magnam Netlink Private Limited v/s  Sanjay saxena (member) and Mohit agarwal (member)

Order dated 19.03.2020

Issue:
Does the Notification No. 20/2017-Central Tax (Rate), the 22nd August, 2017 that covers the composite supply of works contract as defined in section 2(119) of the CGST Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to mechanised food grains handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages, cover works contract for units processing milk (i.e. Dairy and food processing industry)?

Crux: The Notification No. 20/2017-Central Tax (Rate) dated 22nd August, 2017 that covers the Composite supply of works contract as defined in section 2(119) of the CGST Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to mechanised food grains handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages, does not cover the supplies made or to be made by the applicant under work order issued by M/s Bihar State Milk Cooperative Federation Ltd., Patna.

Order

Summary

Notification No. 20/2017 Central Tax (Rate) 

 

 

56 M/s Pratham Agro vet Industries v/s  Sanjay saxena (member) and Mohit agarwal (member)

Order dated 17.03.2020

Issue:
Which tariff heading the product- rice bran (22+oil) is covered and the rate of tax applicable on supply under the CGST Act and SGST Act.

Crux: The product Rice Bran(22+oil) shall be classified under chapter heading 38259000 and attracts rate 9 % CGST and 9 % SGST under serial  no 98 of Schedule III of Notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

 

55 M/s Sterlite Technologies Ltd v/s  Sanjay saxena (member) and Mohit agarwal (member)

Order dated 17.03.2020

Issue:
(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?

Crux: 1. GST is not payable on goods procured from vendor located outside India, where the goods so purchased are not brought into India
2. Applicable 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

Order

Summary

 
54 M/s Jay Jalaram Enterprises v/s  Sanjay saxena and Mohit agarwal (member)


Order dated 11.03.2020

Issue:
Classification, under which Schedule/Sr. No./Chapter heading/Sub heading/tariff Item (HSN) the rate of CGST/SGST would be applicable on the supply made by the applicant on J.J’s Popcorn

Crux:   The product namely J.J’s POP CORN, manufactured from raw corn/maize grains, which, by heating turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder along with oil are added to it fits the description as ‘Prepared foods obtained by the roasting of cereal’. This description attracts classification under chapter sub-heading 1904 10 of the First Schedule to the Customs Tariff Act, 1975. Since it is not corn flakes (tariff item 1904 10 10), paws, mudi and the like (tariff item 1904 10 20) or bulgur wheat (tariff item 1904 10 30), it will fall under the residual tariff item 1904 10 90 of the first schedule to the customs tariff act, 1975. By virtue of this, the said product falls under entry at serial no. 15 of Schedule III of Notification No.1/2017 central tax (Rate) Dated 28-6-2017 and attracts 9% CGST and 9% SGST or 18% IGST.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

53 M/s Deendayal Port Trust v/s  Sanjay saxena and Mohit agarwal (member)

Order dated 11.03.2020

Issue:
whether the ITC for expenses incurred such as (1)Programme management consultancy (2)Marketing Consultancy (3) Land levelling and other related works (4) Roads (5) Water, electricity & Drainage Infrastructure (6)Other related works for developing SIPC shall be available or not?

Crux:   The ITC shall not be available under the CGST Act, 2017, on the project development services like programme management consultancy, marketing consultancy, land levelling and other related works, roads, water, electricity, & drainage infrastructure and other related works for development of SIPC i.e. construction of an immovable property.

Order

Summary

Section 16 of CGST

Section 17 of CGST
52 M/s Mount Fab Packaging LLP v/s  Sanjay saxena and Mohit agarwal (member)

Order dated 11.03.2020

Issue:
What is the classification of the product BOPP (Biaxially Oriented Polypropylene) Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP?

Crux:   The product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST.

Order

Summary

Section 16 of CGST

Section 17 of CGST

51

M/s Prayagraj Dyeing & Printing Mills Pvt. Ltd. v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 25.09.2019

Issue:
Whether bagasse based Particle Board manufactured with a composition of 75% bagasse, 25% of wood particles and 5 kgs. of resins falls under serial No.92 of Schedule-II (GST rate 12%) or under Sr. No. 137A of Schedule-III (GST rate 18%) of the Notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017.?

Crux:   Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins, will fall under entry at Sr. No. 137A in Schedule-III to the Notification No. 01/2017- Central Tax (Rate), dated 28.06.2017/ Notification No. 01/2017 - Integrated Tax (Rate) dated 28.06.2017 and attract GST rate of 18% (CGST: 9% & SGST: 9%).

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

50

M/s Universal Import Export v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 25.09.2019

Issue:
At what rate GST shall be levied for supply of Mango pulp and applicable serial number of the notifications published, which is falling under Heading No. 0804 50 40 of the Customs Tariff Act, 1975?

Crux:  Mango Pulp will fall under the entry No.453 of Schedule-III of the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 under CGST Act and corresponding notification of GGST Act and attracts rate of GST @18% (CGST:9% & GGST: 9%).

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

49

M/s Flint Group India Private Limited v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20.09.2019

Issue:
What is the HSN code for Technical Varnish and Medium being used in printing industry?

Crux:  HSN code of the product Technical Varnish'/ Medium' is 3208.

Order

Summary

Notification No. 01/2017 Central Tax (Rate) 

 

48

M/s Satyaja Infratech v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20.09.2019

Issue:
1. 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 ?
2. If  liable for GST then under which category of supply it will fall and what will be the rate of GST on it?

Crux:   1. The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of Bliss Homes with the basic facility is liable to GST.
2. The activities of applicant will fall under the clause (b) of paragraph 5 of Schedule-II of Gujarat Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the applicant attract 9% CGST and 9% SGST as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 28-06-2017.

Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

 

47 M/s All India Disaster Mitigation Institute v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20.09.2019

Issue: Whether the applicant is liable for registration under the GST Acts?

Crux: The applicant is not liable to registration under the CGST/GGST Acts, if he is engaged exclusively in supplying goods or services or both that are not liable to tax or wholly exempt from tax whether they be supply of services by way of charitable activities' as defined in clause 2(r) of the exemption Notification No. 12/2017 issued under CGST/GGST Acts or otherwise exempted under GST law.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

 

46 M/s Satyesh Brinechem Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 11.09.2019

Issue: whether input tax credit is admissible to the applicant in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals?

Crux:  Input tax credit of GST paid on goods and services used to construct the bunds is admissible to M/s. Satyesh Brinechem Private Limited, provided that the bunds are used for making zero rated supplies and fulfill the conditions which are necessary for treating the bunds as plant and machinery

Order

Summary

Order modify by AAAR

Order dated 28/01/2019

Issue: Whether input tax credit is admissible to the applicant under the GST Acts in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals?

Crux: AAAR modify the advance ruling by holding that-Bunds constructed by M/s. Satyesh Brinechem Private Limited are not plant-and machinery within the definition of the said term under section 17 of the GST Acts, and therefore Input Tax Credit in respect of works contract service or goods or services used in construction of bunds is not admissible to M/s. Satyesh Brinechem Private Limited

Order

Summary

Section 16 of CGST

Section 17 of CGST

45 M/s Gurukrupa Hospitality Services  v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 28.08.2019

Issue:
Applicability of tax rates (5% or else) on the services provided or to be provided by them to one of their client who is also registered person.

Crux: 1. Up to 25.07.2018, the said supply of services by M/s. Gurukrupa Hospitality Services is covered under Sr. No. 7(v) of the Table to the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended up to 25.07.2018, issued under the CGST Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended up to 25.07.2018, issued under the Gujarat GST Act, 2017, attracting GST @ 18% (CGST:9% + SGST: 9%).

2. W.e.f. 26.07.2018, the said supply of services by M/s. Gurukrupa Hospitality Services is covered under Sr. 7(i) of the Table to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat GST Act, 2017, attracting GST @ 5% (CGST: 2.5% + SGST: 2.5%).

Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

 

44 M/s Superstar Amusement Pvt. Ltd v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 28.08.2019

Issue:
What rate of tax is applicable when they are giving access right to visitor for individual joy rides in their amusement park'

Crux:  The HSC code (Tariff Group/ Heading) for the supply of amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691. The rate of tax applicable to the services will be 18% GST.

Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

 

43 State Examination Board Near Govt. Library v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 28.08.2019

Issue:
1.Determination of the liability to pay tax on any goods or services or both;
2.Whether applicant is required to be registered;

Crux: 1. The activities of conducting various types of examinations : for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal in Grant in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting self-employment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. by the State Examination Board, Gandhi nagar are not exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.

2.State Examination Board is liable for registration as provided under Section 22 of Central Goods and Services Tax Act, 2017.

Order

Summary

Notification No. 12/2017 Central Tax (Rate) 

 

42 M/s Mangaldas Mehta and Co. Limited v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 28.08.2019

Issue:
(i) Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up and drop, extra bed form a part of tariff in order to ascertain the rate of GST as per the slabs provided under Notification No.11/2017- Central Tax (Rate) i.e. what will be the liability to pay GST i.e. to say that declared tariff represents only the charges for room stay plus service charge and the customer books only hotel accommodation and the rest optional facilities are procured after checking in at the hotel '

(ii) If the answer to query no. 1 results in liability to pay GST as in tariff being lesser than Rs. 7,500/-, whether the applicant will be liable to pay 5% GST on restaurant services to the guest who stays at hotel as well as to any outsider who comes just to eat at the restaurant and not 18% GST in terms of Notification no. 46/2017- Central Tax (Rate)'

(iii) If the applicant is charging money towards room stay, breakfast, airport pick up and drop, as well as extra bed plus meals i.e. the package covers everything and individual value is not assigned at the time of booking but when invoice is given to the customer there is a specific mention of each item and separate value assigned to each service, and the sum total exceeds Rs. 7,500/-, what would be the liability of GST i.e. the price offered to customer represents a package offering a bouquet of services '

(iv) If the answer to query no. 3 results in liability to pay GST as in tariff being lesser than Rs. 7,500/-, whether the applicant will be liable to pay 5% GST on restaurant services to the guest who stays at hotel as well as to any outsider who comes just to eat at the restaurant in terms of Notification No. 46/2017- Central Tax (Rate) and not 18% GST'

(v) During the financial year, on account of low season, the tariff remains below Rs. 7,500/-. However in peak season, the room tariff exceed Rs. 7,500/-, then in this situation, whether the liability of the applicant to pay GST at 18% on restaurant arises from inception or from the day the tariff exceeds Rs. 7,500/- and it falls back to 5% as soon as the tariff falls below Rs. 7,500/- '

(vi) The applicant has certain lower category of rooms wherein the tariff at which they are sold at includes break-fast. In this scenario, what will be the liability to pay GST on room tariff and breakfast in the event the applicant is liable to pay only 5% GST on restaurant services as tariff falls below Rs. 7,500/- and low category rooms are sold at Rs. 3,400/-'.


Crux: 1. Declared or published tariff is relevant only for determination of the tax rate slab. GST Rate for the ‘Supply of Accommodation, food and beverage services' would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged. The rate of GST for other distinguished service provided by M/s. Mangaldas Mehta and Co. Limited be determined according to the respective entries of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended. In present facts of the case, service-wise tax liability under GST will be as under:

(a) GST Rate for the ‘Supply of Room or unit accommodation services by hotels' would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged, for room stay plus service charges and extra bed charges, from the guest/customer. The HSC code (Tariff Group/ Heading) for the ‘Supply of Room or unit accommodation services by hotel’ shall be 996311. According to declared room tariff, the rate of GST for said services will be as under:

1. Declared Room Tariff up to Rs. 999/- : GST @ NIL (Remark – No ITC Credit).
2. Declared Room Tariff from Rs. 1000/- up to Rs. 2499/-: GST @ 12% (ITC Credit allowed).
3. Declared Room Tariff from Rs. 2500/- up to Rs. 7499/-: GST @ 18% (ITC Credit allowed).
4. Declared Room Tariff from Rs. 7500/- and above: GST @ 28% (ITC Credit allowed).

(b) GST Rate for ‘Supply of food and beverage services by restaurants in hotel premises’ would also be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the amount separately charged, for services of breakfast, lunch & dinner, from the guest/customer. The HSC code (Tariff Group/ Heading) for the ‘supply of food and beverage services by restaurants in hotel premises’ shall be 996332. According to declared room tariff, the rate of GST for said services will be as under:

(i) Restaurants in hotel premises having room tariff of less than Rs. 7500/- per unit per day will attract GST of 5% without ITC.
(ii) Restaurants in hotel premises having room tariff of Rs. 7500/- and above per unit per day (even for a single room) will attract GST of 18% with full ITC.

(c) The supplies of the services of ‘Airport pickup and drop’ shall be taxable under ‘Passenger transport services’. The Applicant is liable to pay GST @ 18% with ITC on airport pickup and drop charges collected from guest under ‘Passenger transport services’. The HSC code (Tariff Group/ Heading) for the supply of the ‘Passenger transport services’ shall be 996412.

(d) The supplies of services of ‘Laundry’ and ‘Heritage walk’ shall be taxable under ‘Other services’. The applicant is liable to pay GST @ 18% with ITC on amount collected for services of laundry and heritage walk from guest under ‘Other services’. The HSC code (Tariff Group/ Heading) for these services shall be 999799.

2. Declared or published room tariff is relevant only for determination of the tax rate slab. In case the Restaurant situated in a hotel premises having declared room tariff of less than Rs. 7500/- per unit per day, M/s Mangaldas Mehta and Co. Limited will be liable to pay GST @ 5% without ITC on restaurant services to the guest who stays at hotel as well as to any outsider who comes just to eat at the restaurant. If declared tariff of any unit of accommodation of Rs. 7500/- and above per unit per day or equivalent, applicant is liable to pay GST @18% on amount charged for restaurant services to the guest who stays at hotel as well as to any outsider who comes just to eat at the restaurant.

3. Declared or published room tariff is relevant only for determination of the tax rate slab in respect of the ‘Supply of Accommodation, food and beverage services'. If declared tariff of any unit of accommodation of Rs. 7500/- and above per unit per day or equivalent, M/s Mangaldas Mehta and Co. Limited is liable to pay GST @28% on amount charged for room stay, extra bed (including service charges) from guest under service category of ‘Supply of Room or unit accommodation services by hotels'. Further, the applicant is liable to pay GST @18% on amount charged for restaurant services i.e. for breakfast to the guest under category of ‘restaurant services’. Further, the applicant is liable to pay GST @ 18% with ITC on airport pickup and drop charges collected from guest under ‘Passenger transport services’.

4. In case declared room tariff of less than Rs. 7500/- per unit per day, M/s Mangaldas Mehta and Co. Limited is liable to pay GST @ 5% without ITC on restaurant services provided to the guest who stays at hotel as well as to any outsider who comes just to eat at the restaurant.

5. In case different room tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service is provided shall apply. GST Rate would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the amount charged for restaurant services from the guest/customer.

6. In case different tariff is declared for rooms, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST. If declared tariff of any unit of accommodation of Rs. 7500/- and above per unit per day or equivalent, M/s Mangaldas Mehta and Co. Limited is liable to pay GST @28% on amount charged for room including breakfast (i.e. Rs. 3400/-) from guest.


Order

Summary

Notification No. 11/2017 Central Tax (Rate) 

 

41 M/s Moksh Agarbatti Co v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 23.08.2019

Issue:
1. The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on
a) Inputs used for manufacture of Dhoop?
b) Purchase of dhoop from a third party vendor?

2. As part of the Sales Promotion campaign, the tax payer offers their distributors target based monetary and non-monetary incentives. Can they avail credit on the non monetary incentives like say Pressure Cooker on purchase of 1,00,000 Agarbatti Packets? Can this qualify as supply of goods to the distributor?

3. The tax payer offers one unit of Agarbatti free on purchase of 1 Carton Box full of Agarbatti. Can credit of the Agarbatti given free of cost be availed as credit by the tax payer?

4. The tax payer has purchased motor vehicle for transport of Director and Employees. Can credit of insurance and maintenance of these motor vehicles be availed as credit?

Crux: 1. No, the tax payer cannot claim credit of taxes paid on
a) inputs used for manufacture of Dhoop.
b) Purchase of dhoop from a third party vendor.

2. No, they cannot avail credit on the non-monetary incentives like say Pressure Cooker on purchase of 100,000 Agarbatti Packets and this cannot be qualify as supply of goods to the distributor.
3. No, the credit of the agarbatti given free of cost be can not availed as credit by the tax payer.
4. No, the credit of insurance and maintenance of these motor vehicles can not be availed as credit.

Order

Summary
 

Section 16 of CGST

Section 17 of CGST
40 M/s Kandla Port Trust v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 22.08.2019

Issue:  Eligibility of Input Tax Credit (ITC) 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.
 

Crux: The applicant is not entitled to take credit of input tax charged in respect of above mentioned expenses, as the same is not used in the course or furtherance of his business.

Order

Summary
 

Section 16 of CGST

Section 17 of CGST

39

Gujarat Energy Transmission Corporation Ltd. v/s R.B. Mankodi and G.C. Jain.
 
Order dated 20.08.2019

Issue:
"Whether or not the cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered by the Applicant from the consumers, forms part of the value of supply of service of “Transmission of Electricity” under Section 15 of the Central Goods and Service Tax Act, 2017 and since the said service is exempted from GST under Sr. No.25 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 and Notification No. 12/2017-State Tax (Rate) dated 30th June 2017, the same are not liable to GST.”

Crux:1.The cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered from the consumers, do not form part of the value of supply of service of “Transmission of Electricity” under Section 15 of the CGST Act, 2017.

GETCO is liable to pay GST @ 18% (CGST @9% and SGST@9%) on amount recovered towards cost of the construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the premises of the consumers along with supervision charges under the service category of “Construction Services” (HSN Code- 9954/995423).

Further, GETCO is also liable to pay GST @ 18% (CGST @9% and SGST@9%) on recovery of other charges viz. Pro-rata charges, Proportionate line charges, Registration fees and Operation and maintenance charges etc. under the residual category of services i.e. “999799- Other services”.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

 

38

Aquaa Care (Surat) RO Technologies Private Limited v/s R.B. Mankodi and G.C. Jain.
 
Order dated 24.07.2019

Issue:
1) What is the classification when the water is sold in non-sealed container and its HSN code?
2) Where company is selling water in containers whether selling of container and water is composite supply?

Crux:1. The classification and HSN code of water is 2201. However the applicant is selling purified water which will not fall under serial no. 99 of the Notification no. 02/2017 issued under CGST 2017 and Gujarat GST Act 2017.

2 : Where company is selling water in containers, then the selling of container and water is composite supply.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

 

37.

M/s. National Dairy Development Board v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 22.02.2019

Issue:  Whether NDDB can be considered as financial institution for the purpose of availing credit to the extent of fifty percent of input tax credit, as prescribed in Section 17 of CGST Act, 2017?

Crux: M/s National Dairy Development Board is to be considered as "Financial Institution" for the purpose of section 17(4)of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 and can avail credit to the extent of fifty percent of input tax credit.

Order

Summary
 

Section 17 of CGST

36.

M/s. National Dairy Development Board v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20.02.2019

Issue: (i) Whether NDDB would be qualified as "Governmental Authority‟ from GST perspective ?; and
(ii) 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)?

Crux: (i) National Dairy Development Board would be qualified as "government authority‟ from Goods and Services Tax perspective, if it fulfils the condition namely "with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution”.
(ii) Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as "governmental authority".

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate) 

35.

M/s. Sonal Product v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 22.02.2019

Issue: (a) What is the correct classification of “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) manufactured by the applicant and sold vide Supply Invoice No. 1718/38SP dated 24.09.2017.
(b) What is the applicable rate of CGST payable on such “Papad and papad pipes of different shapes, sizes and varieties (commonly known as un-fried Fryums)?

Crux: Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product "Un-fried Fryums" as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.

 

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate) 

34.

M/s. Gokul Agro Resources Limited v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30.08.2018

Issue: Whether RBD Palm Stearin would fall under Chapter 1511 – "Palm Oil and its fractions, whether or not refined but not chemically modified‟ or under Chapter 382311 "Industrial monocarboxylic fatty acid, acid oils from refining, stearic acid, Palm Stearin.

Crux: The product Refined Bleached Deodorised Palm Stearin, supplied by M/s. Gokul Agro Resources Ltd. (GSTIN 24AAFCG6591A1ZT) is classifiable under Heading 1511.

Order

Summary
 

 

33.

M/s. Gujarat State Financial Services Ltd v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 27/06/2019

Issue: 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?

Crux:1. The relationship between Gujarat State Financial Services Ltd. and Government or Government entities is that of related person as defined under Section 15 of Central Goods and Services Tax Act 2017 and Gujarat Goods and Services Tax Act 2017.
2. As there is no other consideration except interest, the Services by way of extending deposits, loans or advances provided by the Applicant is covered under sub entry (a) of entry 27 of Notification No. 12/2017-Central Tax (Rate) under CGST Act 2017 and corresponding State notification No. 12/2017- State Tax (Rate) under GGST Act 2017.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

Section 15 of CGST

 

32.

M/s. Rajkot Nagrik Sahkari Bank Ltd v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 15/05/2019

Issue: i) In the facts and circumstances of the case whether Refundable Interest Free Deposit received could be treated as Supply under the provisions of Goods and Services Tax Act, 2017? And chargeable to tax in the hands of the applicant?
 ii) In the facts and circumstances of the case whether the amount of Rs. 2500/- being Refundable interest free deposit, which allows depositor same benefits, would attract GST?
iii) In the facts and circumstances of the case, whether first 10 free transactions subject to maximum of rupees 5 Lakh allowed to the Demat account holder depositing Refundable interest free deposit would attract GST?

Crux: i) The monetary value of the act of providing refundable interest free deposit is the consideration for the services provided by the RNSB and therefore the services provided by RNSB can be treated as supply and chargeable to tax in the hands of the applicant.
ii) The amount of Rs. 2500/- will not attract the GST but the monetary value of the act of providing this deposit will attract GST.
iii) The first 10 free transaction allowed to the demat account holder are in the nature of discount and will not attract GST subject to the fulfillment of the conditions prescribed under Section 15(3) of the CGST & GGST Act 2017.

Order

Summary
 

Section 15 of CGST

 

31.

M/s. Jayesh Anilkumar Dalal v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 01/05/2019

Issue: Whether or not my supply of services in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as ―Pure Services‖ as referred in
1. Sl. 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.
2. Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – (Gujarat) State Tax (Rate) Dated 30/06/2017 and accordingly eligible for exemption from Gujarat Goods and Service Tax

Crux: The services provided by the Applicant, Shri Jayesh Anilkumar Dalal, (GSTIN: 24AAVPD9061B1ZS) may be termed as ―Pure Services‖ provided they fulfill the following conditions:
 i) It excludes works contract service
 ii) It excludes other composite supplies involving supply of any goods
iii) It is supply of services without involving any supply of goods
 The services provided by the applicant is eligible for the exemption from Goods and Service Tax as per Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 –Central Tax (Rate) dated 28/06/2017 and as per Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – (Gujarat) State Tax (Rate) dated 30/06/2017 if they are pure services and are provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity to a Panchayat under article 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.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate) 

30.

M/s. Hindustan Coca-cola Beverages Pvt ltd v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/03/2019

Issue: Whether “FANTA FRUITY ORANGE” product is classifiable under CH 22029920 at Sl. No. 48 under Schedule - II as "Fruit pulp or fruit juice based drinks", or under CH 22029990 at Sl. No. 24A under Schedule - III as "Other non-alcoholic beverages" or under 220210 at Sl. No. 12 under Schedule IV as "All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured" under Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and Notification No. 1/2017- State Tax (Rate) dated 30.06.2017 (as amended) ?

Crux: The product ‘Fanta Fruity Orange’ is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST 9% + GGST 9%) is applicable to the said product as per Sl. No. 24A of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017.
 

Order

Summary

Order modify by AAAR

Order dated 23/07/2019

Issue: Whether Fanta fruity orange  product is classifiable under CH 22029920 at serial no. 48 under Schedule II as Fruit pulp or fruit juice based drinks, or under CH 22029990 at serial no. 24A under Schedule III as Other non-alcoholic beverages or under 220210 at serial no. 12 under Schedule IV as
All goods (including aerated waters), containing added sugar or other sweetening matter or flavored  under Notification no. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended) and Notification no. 1/2017- State Tax (Rate) dated 30.06.2017 (as amended) ?

Crux: AAAR modify the advance ruling by holding that The product Fanta Fruity Orange manufactured and supplied by M/s. Hindustan Coca Cola Beverages Private Limited is classifiable under sub heading 2202 10 and GST rate of 28% (CGST 14% + GGST 14%) as per serial no. 12 of Schedule IV of Notification no. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and corresponding Notification no. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017 and GST Compensation Cess rate of 12% as per serial no. 2 of Schedule of Notification no. 1/2017-compensation cess (Rate) dated 28.06.2017, are applicable to the said product.

Order

Summary

Notification No. 1/2017 Central Tax (Rate) 

29.

M/s. Dholera Industrial City Development Project ltd. v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 04/03/2019

Issue: 1. Whether applicant can claim benefits available to Government Entity?
2. Whether applicant is eligible to claim ITC of GST charged by contractors?
 3. Whether applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract.
 4. Whether applicant is liable to collect GST on amount recovered from contractors on account of not achieving milestone ?
5. Whether applicant is liable to collect GST on interest amount received for deferring the liquidated damages recovered from contractors?

Crux: 1.The applicant is covered under the definition of “Government Entity” and it is eligible for benefits
2.Clause (c) of Section-17(5) of CGST Act, 2017 provides the eligibility of input tax credit in case of works contract service where it is an input service for further supply of works contract service. Considering the extent of business of construction & erection, maintenance, repair to be conducted by the applicant, the eligibility for input tax credit can only be decided after ensuring that the further supply of works contract service is made by the applicant on a case to case basis.
3.Violation charges are required to be treated as consideration. Therefore, this transaction is liable to GST.
4.Liquidated charges are required to be treated as consideration. Therefore, this transaction is liable to GST.
5.As liquidated damages are liable to tax and interest on liquidated damages is a part of liquidated damages, therefore the interest is also liable to tax.
 

Order

Summary
 

Section 17 of CGST

 

28.

M/s. Aditya Birla Nuvo Limited v/s  R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 04/03/2019

Issue: 1.Whether the Ex works plus freight and insurance to be treated as composite supplies ?
2.Whether showing and charging freight and insurance portion separately in invoice would attract GST.
3.If as per (2) above, no GST is chargeable, whether they can have two different type of treatments i.e. in one case GST is being paid on freight (since all other state electicity boards have agreed to pay GST on freight and insurance portion) and in other case of PG, GST on freight being contended/not paid.
4.One of the inclusions specified in section 15(2) which is to be added to the transaction value under GST is: “Incidental expenses, such as commission and packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or services at the time of, or before delivery of the goods or as the case may be supply of services” Whether above inclusion rule encompasses payment of Freight and insurance which is being reimbursed by the buyer (not on an actual cost basis but on pre-contracted fixed freight per unit of the product). The arranging of delivery of goods is the responsibility of supplier and accordingly transportation & insurance (anything done before delivery of goods) being arranged by supplier. The actual freight cost incurred by supplier varies with pre contracted price with buyer.

Crux: 1.Yes, supply of principal goods/services along with freight and insurance is a composite supply as defined under section 2(30) of the Central Goods and Service Tax Act, 2017
2.GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally bundled together.
3.not applicable as GST is chargeable
4.Where the value of freight as per pre contracted fixed freight per unit of product is different from the actual cost, the higher of the two value shall be included in the value of composite supply.

Order

Summary
 

Section 15 of CGST

 

27.

Inox India Product Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 28/02/2019

Issue: Whether supply of transport tank by mounting the same on chassis amount to supply of "tank" classifiable under Heading 7311 or supply of "motor vehicle" classifiable under Heading 8704 in the GST regime?

Crux: The product ‘Transport Tank mounted on chassis of customer’ being supplied by the applicant is classifiable under Heading 7311.

Order

Summary
 

Notification No. 1/2017 Central Tax (Rate)

26.

M/s. House of Marigold 22 v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated
10/10/2018

Issue: Classification of products Butterfly with ring, bracelet bangle etc with watch.

Crux: The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by the applicant are classifiable under Heading 9101.

Order

Summary

Order confirmed by AAAR

Order dated 28/02/2019

Issue: Classification of products Butterfly with ring, bracelet bangle etc with watch.

Crux: AAAR confirmed the order of GAAR that “The product Marigold Butterfly Bridal with Watch and similar other products supplied by M/s. House of Marigold are classifiable under Heading 9101.”

Order

Summary
 

Notification No. 1/2017 Central Tax (Rate)

25.

M/s. Ginni Filaments Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 10/10/2018

Issue: Classification of the products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels, and (d) Shampoo Towels.

Crux: The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by appellant are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401. GST rate prescribed for the applicable HS code shall be charged under Central Goods & Services Tax Act, 2017 and Gujarat Goods & Services Tax Act, 2017 and notifications issued there under.
 

Order

Summary
 

Circular No. 52/26/2018-GST

Notification No. 1/2017 Central Tax (Rate)

24.

 

M/s. Khedut Hat v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 27/08/2018

Issue:- Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service' ?

Crux:- The blasting activity carried out by the applicant is a 'composite supply' of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act, 2017.

Order

Summary
 

Section 8 of CGST

 

23

M/s. Edutest Solutions Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 23/08/2018

Issue:- (i) Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services.

(ii) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017- CTR dtd : 28.06.2017 as amended by Notification 31/2017-CTR dtd.: 13.10.2017, then benefit of Sr. No. 66 of Notification 12/2017-CTR dtd. : 28.06.2017 is allowable, as amended by Notification No. 2/2017-CTR of 25.01.2018;

(iii) If it is supply of goods, then question paper printing should be treated as exempted goods at Sr. No. 119 of exempted list liable at Nil rate of tax under Chapter heading / subheading of 4901 10 10 of “Printed books including Braille books”, or
It should be covered by Schedule I at Sr. No. 201 liable to tax at 2.5% under “Brochures, leaflets and similar printed matter, whether or not in single sheets”.

Crux:-  (i) The activity of printing of question papers is activity of supply of service classifiable under heading 9989 of the scheme of classification of services.

(ii) The service provided by the applicant to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate), as amended. The service provided by the applicant to service recipients other than educational institutions by way of printing of question papers would be covered by Sr. No. 27 (i) of Notification No. 11/2017-Central Tax (Rate), as amended.

(iii) As the activity of printing of question papers by the applicant is held to be activity of supply of service, the question of appropriate classification as "goods‟ and applicable rate on such "goods‟ does not arise.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

22.

M/s. Omnisoft Technologies Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 23/08/2018

Issue:- Whether the activity provided by UCMAS using abacus qualifies for exemption from the payment of GST?

Crux:- The Applicant is not entitled to the exemption provided vide Sl. No. 80 of Notification No. 12/2017- Central Tax (Rate). Hence the activity provided by UCMAS using abacus does not qualify for exemption from the payment of Goods and Services Tax.

Order

Summary

Order confirmed by AAAR

Order dated 02/01/2019

Issue:- Whether the activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST?

Crux:-AAAR confirmed the ruling pronounced by Gujarat Authority for Advance Ruling that the activity provided by UCMAS is not entitled to the exemption provided vide Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

21.

M/s. Sapthagiri Hospitality Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/07/2018

Issue:- (i) 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?

(ii) 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?

Crux:- (i) The supplies made by the applicant a SEZ Co-developer, from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located in Special Economic Zone for authorized operations will be treated as zero rated supplies under the provisions of Section 16(1) of Integrated Goods and Service Tax Act, 2017 read with Section 2(m) of SEZ Act, 2005.

(ii) The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located outside the territory of Special Economic Zone under the provisions of Section 16(1) of Integrated Goods and Service Tax Act, 2017.

Order

Summary

Order confirmed by AAAR

Order dated 02/01/2019

Issue:- (i) 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?
(ii) 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?

Crux:- AAAR confirm the Advance Ruling No. GUJ/GAAR/RULING/2018/14 dated 30.07.2018 of the Gujarat Authority for Advance Ruling to the extent it has been appealed that the applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez SEZ to the clients located outside the territory of SEZ under the provisions of Section 5(1) of IGST Act, 2017.

Order

Summary
 

Section 16 of CGST

 

20.

M/s. Meera Metals v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/07/2018

Issue:- Whether Stainless Steel Chilly Cutter is classifiable under HSN 7323 or otherwise ?

Crux:- The product Chilly Cutter made of Stainless Steel, supplied by the applicant is classifiable under Heading 8210 00 00 and not under Heading 7323.

Order

Summary
 

Notification No. 01/2017 Central Tax (Rate)

19.

M/s. Raja Slates Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/07/2018

Issue:- Classification and rate of GST of "Slate for Teacher‟ and "Slate for Student?

Whether the applicant is required to pay tax under Reverse Charge Mechanism for job work when the main manufactured item is tax free?

Crux:- The products "Slate for Student‟ and "Slate for Teacher‟ are appropriately classifiable under Tariff Heading 96.10 and are eligible for exemption from payment of GST vide Sl. No. 146 of Notification No. 2/2017-Central Tax (Rate).

In case of receipt of „manufacturing services on physical inputs (goods) owned by others‟ by applicant from the unregistered supplier of such service, the GST is required to be paid by the applicant under Section 9(4) of the CGST Act, 2017 subject to exemption, if any, available.

Order

Summary
 

Notification No. 02/2017 Central Tax (Rate)

18.

M/s. National Dairy Development Board v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 08/05/2018

Issue:- (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) If answer to first 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?

Crux:-(i) The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 (CGST Act) read with Section 15 of CGST Act and corresponding provisions under the Gujarat Goods and Services Tax Act, 2017.

(ii) Since the answer to the first part is negative no need to examine the next point of them.

Order

Summary

Order modify by AAAR

Order dated 26/09/2019

Issue: (i) Whether NDDB would be qualified as governmental authority from GST perspective?
(ii) Whether renting of immovable property service provided by NDDB to an educational institute would be exempted under serial no. 4 of Notification no. 12/2017-Central Tax (Rate) ?

Crux: The appeal filed before us challenges the order of authority for advance ruling only on single issue viz., whether authority for advance ruling was right in passing the order. The appellant has not filed this appeal challenging the ruling of authority for advance ruling on renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under serial no. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as Governmental Authority. Therefore, it cannot be decided in this appeal on issue which is not subject matter of this appeal

Order

Summary
 

Section 15 of CGST

Schedule I of CGST

17.

M/s. Inox India Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 09/04/2018

Issue:- Clarification on classification of Cryo Container (Liquid Notrogen Containers) under HSN 7613 0019 or HSN 9617 0012 in the GST regime ?”

Crux:- ‘Cryo containers’ are meant primarily for preservation or storage of semen, biological samples etc. Though the ‘cryo containers’ can be utilized for small quantity transportation of Liquid Nitrogen, it cannot be said to be primarily used for transport or storage of compressed or liquefied gases to be classified under heading 7613. Thus is appropriately classifiable under Heading 9617.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

16.

M/s. Alka Industries v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 09/04/2018

Issue:- Clarification on classification of brackets and clamps under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

Crux:- Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included. The brackets and clamps so manufactured are not machined by the applicant therefore the same cannot be termed to have acquired the essential character as parts of sanitary ware. The articles (brackets and clamps) fall under Chapter Heading 7325.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

15.

M/s. Rashmi Hospitality Services Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 21/03/2018

Issue:- Clarification on classification and rate of tax of beverage service/ canteen service provided to workers/ employees through in house canteen in factories 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%).

Order

Summary

Order confirmed by AAAR

Order dated 31/07/2018

Issue:-Clarification on classification and rate of tax of beverage service/ canteen service provided to workers/ employees through in house canteen in factories because of multiple classifications under chapter heading 9963

Crux:-AAAR confirm the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) and reject the appeal filed by M/s. Rashmi Hospitality Services Private Limited.

Order

Summary

 

 Notification No. 11/2017 Central Tax (Rate)

AR of Tamil Nadu Goodwill Industrial Canteen
(Summary)

AR of Kerala
Caltech Polymers Pvt. Ltd.
(Summary)

AR of Maharashtra Merit Hospitality Services Private Ltd.
(Summary)

14.

M/s. Skilltech Engineers and Contractors Private Ltd. v/s Mr. Harish Dharnia and Dr. Raviprasad, Member

Order dated 21/03/2018

Issue:- 1. Whether the contract, executed by them for KPTCL, is a divisible contract (Supply of goods & Supply of Services) or an indivisible contract (works contract) ?
2. Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?

Crux:-  1.The contract contract entered by the applicant is of the nature of 'indivisible' and squarely falls under the works contract, which is a service.
2.The Applicant is not entitled for the benefit of concessional rate of GST @12% in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017.

Order

Summary
 

Notification No. 24/2017 Central Tax (Rate)

 

13.

M/s. Inox Air Products Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 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 i.e. the price actually paid or payable for the said supply as Job Charges.

Order

Summary
 

Section 15 of CGST

Schedule II of CGST

12.

M/s. Docsun Power Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20/03/2018

Issue:- Determination of Classification of products manufactured and service provided 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.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

Notification No. 11/2017 Central Tax (Rate)

AR of Gujrat
M/s. Rapid Electrodes Pvt. Ltd.
(Summary)

 

11.

M/s. Rapid Electrodes Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 20/03/2018

Issue:- Determination of Classification of products manufactured and service provided 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.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

Notification No. 11/2017 Central Tax (Rate)

AR of Gujrat
M/s. Docsun Power Pvt. Ltd.
(Summary)


 

10.

M/s. Rishi Shipping v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 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%.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

9.

M/s. Shreenath Polyplast Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 19/02/2018

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

Crux:- Service provided 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 corresponding Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, and hence exempt from payment of Goods and Services Tax.

Order

Summary
 

Notification No. 12/2017 Central Tax (Rate)

8.

M/s. Shree Vishwakarma Engineering Works v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 05/02/2018

Issue:-  (i) Clarification on classification of electrically operated drum with bell and zalar.

(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.

Crux:- (i) The product ‘Electrically operated Drum with Bell and Zalar’ is classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975 which inter-alia covers the products musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of Chapter 92..

(ii) The exemption vide Sl. No. 143 of the said amended Notification is now admissible only to those indigenous handmade musical instruments of Chapter 92 as are listed in Annexure-II. Thus 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.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

 Notification No. 02/2017 Central Tax (Rate)

 

7.

M/s. Mitora Machinex Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 05/02/2018

Issue:- Clarification on classification and rate of tax of diverse Ice cream making machines.

Crux:- The product “Ice Cream Making Machine” is classifiable under Tariff Heading 8418 and not under Tariff Heading 8438 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 8418 i.e. 28% is applicable.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

6.

M/s. Dyna Automation Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 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 8481 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 8481 i.e. 18% is applicable.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

5.

M/s. Aqua Machineries Pvt. Ltd. v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 17/01/2018

Issue:- (i) 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 for Pumps for sewage and waste?

(ii) Whether Applicant is eligible for GST @ 12% on supply of Power Driven Pumps under Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate)?

Crux:- (i) It is evident from Notification No. 1/2017-Integrated Tax (Rate) vide s.no. 192 of Schedule II and s.no. 238 of Schedule – III that terms ‘sewage’ and ‘water’ have been separately used and therefore the term ‘water’ cannot be said to include ‘sewage’ or waste. Hence 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), and corresponding Notifications issued under the GGST Act 2017 and the IGST Act, 2017.

(ii) ‘Pumps for sewage or waste’ would thus not be eligible for GST @ 12%.

Order

Summary
 

  Notification No. 01/2017 Central Tax (Rate)

4.

M/s. R.B. Construction Company v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 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. As only the work of Testing and Commissioning of network of pipeline was pending, for which no input in stock was required to be used on or after the appointed date. Therefore, the condition prescribed at clause (i) of sub-section (6) of Section 140 is not fulfilled. The applicant is not entitled under Section 140(6) of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

Order

Summary

Order upheld by AAAR

Order dated 16/05/2018

Issue:- (A) Does 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 ?
(B) Is the applicant 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 ?

Crux:- AAAR upheld the order of AAR that the Appellant is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.

Order

Summary
 

Section140 of CGST

Schedule II of CGST

3.

M/s. Power Build Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 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 i.e. 18% is applicable.

Order

Summary
 

 Notification No. 01/2017 Central Tax (Rate)

2.

M/s. Guru Cold Storage Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated13/12/2017

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. If the answer to above is affirmative, then 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.

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).

2. As all the products mentioned are not covered under Notification No. 11/2017-Central Tax (Rate), answer to this is not relevant.

Order

Summary
 

Notification No. 11/2017 Central Tax (Rate)

AR of Andhra Pradesh
SSSVK Cold Storage (P) Ltd.
(
Summary)

AR of Rajasthan
Sardar Mal Cold Storage

(Summary)

AR of Rajasthan
M/s Shubhlaxmi Cold Storage and Ice Factory Private Limited

(Summary)
 

 

1.

M/s. Pon Pure Chemical India Private Limited v/s R.B. Mankodi (member), G.C. Jain (member) Gujarat Authority for Advance Ruling

Order dated 30/10/2017

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

Crux:- The question raised is not covered under sub-section (2) of Section 97 of the Act as it relates to determination of Place of supply, so the application is rejected.

Order

Summary

 Section 97 of CGST