Category Archives: GST Judgments Advance Ruling

Pay GST on printing the Bible under specific orders from foreign party : AAR

By | December 23, 2018

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Swapna Printing Works (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 28/WBAAR/2018-19 DECEMBER  21, 2018 Indranil Das, CA for the Applicant. RULING 1. The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to… Read More »

GST applicable on cheque bouncing charges: AAR

By | December 21, 2018

GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »

Application of advance ruling under GST rejected due to non-payment of fees

By | December 21, 2018

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »

Pay GST on subscription & membership fee received for social welfare activities : AAR

By | December 19, 2018

“Charitable Activity” under GST is clearly defined under clause 2(r) of Notification No 12/2017-CT (Rate) dated 28.06.2017. The activities undertaken by the Applicant do not conform entirely to the definition. At best, the activities undertaken by the Applicant may be broadly defined as social welfare activities Such activity by an entity is an “adventure” and… Read More »

ITC of IGST paid on ‘bill to ship to’ model admissible : AAR

By | December 19, 2018

Whether ITC of IGST paid ‘bill to ship to’ model admissible to the applicant? Held Yes Rajasthan AAR UMAX Packing (A unit of UMA olymers Ltd.) RAJ/AAR/2018-19/23 dt:02.11.18 Download Ruling Click here Related Post Bill to Ship to under GST and Eway Bill : Analysis Bill To Ship To issues of Eway Bill Clarified by… Read More »

Pay GST on commission from website users or Pundits : AAR

By | December 15, 2018

The Applicant would be liable to pay GST on the value of commission received from website users/Pundits not for on total amount received AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Sadashiv Anajee Shete, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-32/2018-19/B-131 OCTOBER  23, 2018 Download Ruling Click here Related Post GST Judgments    

Pay GST on Supply of Hotel Services to guests & employees of SEZ units, outside SEZ : AAR

By | November 16, 2018

The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »

No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR

By | November 16, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH  20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »

AAR Clarify GST on tobacco leaves procured at tobacco auction platforms / directly from farmers

By | November 7, 2018

What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Held , Yes, GST Rate is 5% If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will… Read More »

GST on movement of tyre mounted cranes or crawler cranes from one GST registered office to another : Maharashtra AAR clarify

By | October 22, 2018

whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane… Read More »

Car parking system Supply and installation is works contract under GST : Maharashtra AAR 

By | October 22, 2018

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? Held yes , it is in relation to immovable property under GST Maharashtra AUTHORITY FOR ADVANCE RULINGS Precision Automation and Robotics India Limited ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018 Download Judgment Click here Other… Read More »

GST Classification of ElectroInk supplied with consumables : Maharashtra AAR clarify

By | October 22, 2018

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract? Held Supply of Electro Ink  supplied with consumables is a mixed supply  as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s… Read More »

No GST Exemption for educational courses approved by National Skill Development Corporation : Maharashtra AAR

By | October 22, 2018

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as… Read More »

How ITC can be claimed for Civil Work, Mechanical and Electrical Work of Building : AAR Clarify

By | October 22, 2018

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works… Read More »

GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

By | October 22, 2018

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are… Read More »

Education Cess, SHE Cess and Krishi Kalyan Cess can not be claimed as ITC : MAHARASHTRA AAR

By | October 22, 2018

Whether Education Cess, SHE Cess and Krishi Kalyan Cess  can be claimed as ITC under GST ? Held NO AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA CMI FPE Limited ARA- 25/2017-18/B- 34 Mumbai, dt. 19.05.2018 Download Judgment Click here Other GST Judgment Free GST Online Course [ Videos ] by CA Satbir Singh  

GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify

By | October 21, 2018

“Clarification on Rate of tax and HSN code for Nonwoven Rice Bags” The Applicant manufactures sacks and bags of Nonwoven fabrics. They purchase nonwoven fabric rolls and convert the same into sheets by cutting and printing and then stitch into Bags. Such Nonwoven fabric bags are mainly used for packing Rice and food products. They… Read More »

Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR

By | October 21, 2018

Clarification on classification and taxability  of Agricultural Seedling Tray under GST Held The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools. Accordingly, the subject goods… Read More »

Pay GST on sale of commercial super built up area on behalf of MOHUA

By | October 21, 2018

Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of Ministry of Housing and Urban Affairs, Govt. of India, in the colonies being re-developed at Nauroji Nagar etc. in Delhi Held Applicant is liable to pay GST on sale of commercial built up area which is… Read More »

No GST ITC on freight for transportation of non-taxable petro goods to export warehouse

By | October 17, 2018

Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state Held ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable… Read More »

GST Payable on Free complimentary IPL Tickets : AAR

By | October 16, 2018

Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? Activity of applicant of providing complementary cricket match tickets… Read More »

GST payable on Medicines supplied by hospital pharmacy to out-patient : AAR

By | October 15, 2018

Medicines supplied by hospital pharmacy to out-patients is taxable The Authority for Advance Ruling, Kerala ruled that for goods and services tax (GST) purposes, medicines and related items provided on an in-patient basis by a hospital through its pharmacy were provided as part of the composite supply of health care treatment and were not taxable.… Read More »

Separate GST registration limit for each co-owners of property : AAR

By | October 9, 2018

GST registration limit in case of Joint owners of property The small business exemption, provided under section 22 is eligible to the co-owners separately in the case of jointly owned property, where rent is collected together, but divided equally and transferred to the respective co-owner. Engaging a co-owner to collect and distribute rent among all… Read More »

No Advance Ruling can be given on TDS Liability under GST : AAR

By | October 9, 2018

As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issue. T… Read More »

No advance ruling on export of services as it involve determination of place of supply : AAR

By | October 6, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Take Off Academy, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADMISSION ORDER NO. GUJ/GAAR/ADM/2018/33 AUGUST  30, 2018 Samir Siddhapuria, Adv for the Applicatnt. RULING   1. The applicant Take Off Academy has filed application seeking advance ruling on following questions – (a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001… Read More »

No GST on services to ‘educational institutions’ for examinations : AAR

By | October 6, 2018

ADVANCE RULING 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books'(where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @… Read More »

GST Exemption to Printing of question papers for educational institutions :AAR

By | September 28, 2018

Serial No. 66(b)(iv) of Notification No. 12/2017–CT(Rate) dated 28/06/2017, as amended from time to time, as applicable, wholly exempts services provided to an Educational Institution relating to conduct of examination. The phrase ‘relating to’ expands the scope of this entry to include such support services without which conduct of the examination is not possible, unless they are… Read More »