Advance Ruling Applications on Hypothetical Scenarios for Advisory Purposes Are Inadmissible and Rejected Issue Whether an application for an advance ruling is maintainable under Section 95 and 97 of the CGST/KSGST Act when the queries raised are based on purely hypothetical, academic scenarios not linked to any active or proposed supply undertaken by the applicant.… Read More »
Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Issue Whether Input Tax Credit (ITC) of GST paid on inputs and input services used to construct a 163-meter Vertical Continuous Vulcanization (VCV) tower is… Read More »
Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Issue Whether a digital platform connecting vehicle owners with customers for goods transportation qualifies as a Goods Transport Agency (GTA) or an Electronic Commerce Operator… Read More »
Pre-manufactured foods are taxed as goods, whereas fresh outlet-prepared dishes constitute taxable restaurant services. Issue Whether the over-the-counter sale of fully pre-manufactured bakery items without further processing constitutes a supply of goods, and whether the on-order preparation and sale of semi-finished items (like pizzas) at retail outlets qualifies as a restaurant service under GST. Facts… Read More »
GST on municipal infrastructure charges is payable under reverse charge without causing double taxation. Issue Whether the applicant is liable to pay GST under the Reverse Charge Mechanism (RCM) on permission, reinstatement, road cutting, and ground rent charges levied by the Goa PWD. Whether the inclusion of a GST component in the PWD’s reinstatement work… Read More »
Supplies from bonded warehouses to foreign-bound vessels are neither a supply of goods nor services. Issue Whether the outward supply of duty-free imported goods from a special bonded warehouse to foreign-going merchant vessels, Indian Navy ships, and Indian Coast Guard ships qualifies as an “export of goods” (zero-rated supply) under the GST framework, or if… Read More »
Inedible mixed Pooja oil is classifiable under Heading 1518, attracting a 5% GST rate. Issue Whether the proposed ‘Pooja oil’, an inedible mixture comprising 99% vegetable oils and 1% sesame oil, is classifiable under Heading 1518, thereby attracting a 5% GST rate, despite the product being labeled and marketed as non-edible. Facts The applicant is… Read More »
Sage Organics’ non-alcoholic beverages fall under HSN 2202, while iced tea and syrups fall under Chapter 21. Issue Whether the low-calorie, sugar-free non-alcoholic beverages, iced tea preparations, and flavoured syrups manufactured by the applicant classify under Chapter 21 or Chapter 22 of the HSN, which Schedule of the GST rate notifications they qualify for, and… Read More »
GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal… Read More »
Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301 Issue Whether a water-based product infused with synthetic rose perfume and marketed exclusively as “Pooja Panneer” (rose water) for religious rituals qualifies for GST exemption as “puja samagri,” or if it must be classified under Heading… Read More »