KOLKATA  ADVANCE RULINGS

1.

Joint Plant Committee v/s West Bengal Authority

Order dt.21/03/2018

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Rulling_JPC.pdf
 

2. Switching AVO Electro Power Ltd. v/s West Bengal Authority

Order dt. 21/03/2018

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Ruling_AVO.pdf
 

3.

Global Reach Education Services (P) Ltd. v/s West Bengal Authority

Order dt. 21/03/2018

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Ruling_Global_Reach.pdf
 

4.

 

Sika India (P) Ltd. v/s West Bengal Authority

Order dt. 09/04/2018

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Ruling%20_%20Sika%20India_20180409.pdf
 

5.

 

Akansha Hair & Skin Care Herbal Unit (P) Ltd. v/s West Bengal Authority

Order dt. 09/04/2018

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

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

Source:-http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Ruling_Akansha_Hair_20180409.pdf
 

6.

Sreepati Ranjan Gope & Sons v/s West Bengal Authority

Order dt. 03/05/2018

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

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

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Ruling%20_Sreepati_Ranjan_Gope_20180503.pdf
 

7.

EMC LTD. v/s West Bengal Authority

Order dt. 11/05/2018

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

a) Supply of material at ex-factory price

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Rulling_EMC_20180511.pdf
 

8.

IAC Electricals (P) Ltd. v/s West Bengal Authority

Order dt. 28/05/2018

Issue:- Clarification on taxability of contracts relating to:

a) Supply of material at ex factory price.

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/Advance_Ruling_IAC_Electricals_Pvt%20Ltd_20180528.pdf
 

9. GKB Lens (P) Ltd. v/s West Bengal Authority

Order dt. 30/05/2018

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

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

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/07WBAAR2018-19_20180530.pdf
 

10. Photo Products Company (P) Ltd. v/s West Bengal Authority

Order dt. 30/05/2018

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

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

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

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

Source:- http://www.wbcomtax.nic.in/GST/GST_Advance_Ruling/06WBAAR2018-19_20180530.pdf