TELANGANA ADVANCE RULINGS

1.

M/s. Sammarth Overseas & Credits Pvt. Ltd., v/s Sri J. Laxminarayana, Additional Commissioner (State Tax) & Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)

Order dated: 05/02/2018

Issues :- Determination of Classification  & Rate of Tax on “Roof Ventilators”.

Crux :- Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/TSAAR-01-2018-Telangana.pdf
 

2. M/s Maheshwari Stone Supplying Co., v/s Sri J. Laxminarayana, Additional Commissioner (State Tax) & Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)

Order dated: 25/03/2018

Issues:- a)  In which Chapter & HSN Code the commodity “Polished/Processed limestone slabs” falls?
b) Whether it is classified as “Mineral substances not elsewhere specified or included” under HSN Code 2530?
d) Whether it is classified under any of the HSN Codes 2515/2516/2521?
e) Whether it is retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?

Crux:- “Polished/Processed limestone slabs” are classifiable under heading 6802 of the GST Tariff.

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/TSAAR-02-2018-Telangana.pdf
 

3.

M/s Nagarjuna Agro Chemicals Private Limited, v/s  Sri J. Laxminarayana, Additional Commissioner (State Tax) & Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)

Order dated: 30/05/2018

Issues:- Determination of classification and rate of tax on "Agricultural Soil testing Minilab and its Reagent Refills".

Crux:- "Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff Heading 9027 of the GST Tariff and Taxable @ 18% ( 9% CGST+9% SGST) 

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/TSAAR%2003-2018%20Telangana.pdf
 

4.  M/s. Macro Media Digital Imaging Private Limited v/s Sri J. Laxminarayana, Additional Commissioner (State Tax) & Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)

Order dated: 30/05/2018

Issues:- a) Whether the printed advertisement materials classifiable as supply of goods?
b) Whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

Crux:- a) Printed trade advertising materials (i.e. Banner flex), which is freely movable from one place to another becomes „movable property and consequently falls under the ambit of goods under Section 2(52). Also as per section 7 read with Schedule-II to the CGST Act, 2017 providing that any transfer of title in goods is supply of goods.

b) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicable is 12% (6% CGST + 6% SGST) vide Notification No. 1/2017 – Central Tax (Rate) dated 28.06.2017


Source:-http://gstcouncil.gov.in/sites/default/files/Advance-rulings/TSAAR%2004-2018%20Telangana.pdf