2018-TIOL-22-AAR-GST
RELIANCE INFRASTRUCTURE LTD: AAR (Dated: March 21, 2018)
CGST - Recovering of charges for restoring the patches of roads which have been dug up by business entities of the nature as the applicant cannot be equated to performing a sovereign function as envisaged under Article 243W of the Constitution – service does not fall under entry no. 4 of Notification 12/2017-CT(R) and there is no other entry under this notification which can cover the impugned transaction – GST is payable on reverse charge basis [Entry no. 5, Notification 13/2017-CT(R)] on reinstatement charges and access charges paid to Municipal authorities towards restoration of roads – Residuary Entry no. 35 of Notification 11/2017-CT(R) covering ‘services nowhere else classified' and attracting GST @18% [9% each CGST&MGST] would be applicable: AAR
2018-TIOL-21-AAR-GST
CMS INFO SYSTEMS LTD: AAR (Dated: March 19, 2018)
CGST - Supply of motor vehicles as scrap after its usage is to be treated as ‘supply' in the course of furtherance of business and such transaction would attract GST and/or Compensation Cess; however, on the question of availability of Input Tax credit on purchase of motor vehicles [cash carry vans used for cash management business] and supplied post usage as scrap, Members differ, hence reference made to Appellate authority: AAR
2018-TIOL-20-AAR-GST
CEAT LTD: AAR (Dated: March 19, 2018)
CGST - E-rickshaw Tyres are classifiable under Tariff Heading 4011 and the rate of tax is 14% under MGST Act, 2017 and 14% under CGST Act, 2017: AAR
2018-TIOL-19-AAR-GST
CARGILL INDIA PVT LTD: AAR (Dated: March 20, 2018)
CGST - Natural Easter Dielectric Fluid (Envirotemp FR3) does not fall under Sr. no. 90 of Schedule I of notfn. 1/2017-CGST(R) [@2.5%]but is covered under sr. no. 27 of Schedule II and attracts @6%: AAR
2018-TIOL-18-AAR-GST
ADITYA BIRLA RETAIL LTD: AAR (Dated: March 23, 2018)
CGST - Package carrying a declaration mentioning the name and registered address of the applicant as the manufacturer and/or Marketed by – Aditya Birla Retail Ltd. cannot be considered as ‘not bearing a brand name' - ineligible for exemption from GST 2/2017-CT(R) and parallel IGST and State/UT notifications: AAR
2018-TIOL-17-AAR-GST
FERMI SOLAR FARMS PVT LTD: AAR (Dated: March 3, 2018)
GST - the issue at hand is in case of separate contracts for supply of goods & services or a solar treatment plant, whether there is separate taxability of goods as 'solar power generating system' at 5% and of services at 18% - The agreements from which such issue arises, show that the activity of setting up and operating a solar photovoltaic plant is 'works contract' u/s 2(119) of the GST Act - Further, Schedule II treats works contracts as supply of services - Hence depending on whether supply is inter-state or intra-state, the tax rate is determined as per Entry 3(ii) of Notfn No 8/2017 - Intergrated Tax (Rate) under the IGST Act, 2017 or under Notfn No 11/2017-Central Tax/ State Tax (Rate) under the CGST Act and MGST Act - Hence tax rate would be 18% under IGST Act and 9% each under CGST & MGST, totalling 18% under both Acts: AAR
2018-TIOL-16-AAR-GST
HAFELE INDIA PVT LTD: AAR (Dated: March 20, 2018)
GST - the issue at hand pertains to classification of Caesarstone - Ceasarstone is an article made of artificial stone - It is a product made using artificial or engineered stone - Customs Tariff Heading 6810 covers artifical stone - Ceasarstone is to be classified under HSN code 6810 for the purposes of schedule entry under the GST Act: AAR
2018-TIOL-15-AAR-GST
JSW ENERGY LTD: AAR (Dated: March 05, 2018)
GST - issue pertains to applicability of GST on power supplied by M/s JSW Energy Ltd (M/s JEL), the applicant herein, to M/s Jindal Steel Ltd (M/s JSL) - Such activities of the applicant amount to manufacture of electricity from the coal supplied by the M/s Jindal Steel Ltd - The same is not covered under the scope of job work - Since M/s JEL and M/s JSL are related persons on account of direct or indirect control over each other, any supply of goods or services between them would be treated as supply even if made without consideration - Thereby, GST would be applicable on such supply: AAR
2018-TIOL-14-AAR-GST
NUECLEAR HEALTHCARE LTD: AAR (Dated: February 21, 2018)
GST - issue at hand pertains to classification of Fludeoxyglucose or FDG classifiable under Heading 3006 or 2844 - Product is a compound of radioscotope 18F- Heading 2844 covers radioactive isotopes and their compounds-18F FDG being a compound of the radiosotope 18F would fall under heading 2844-The product Fludeoxyglucose or FDG is not classifable under Chapter 3006 3000 of the Central Excise Tariff Act or Central Excise Customs Tariff Act, 1975: AAR
