2018-TIOL-31-AAR-GST
EMC LTD (Dated: May 11, 2018)
GST - Applicant is a supplier of materials and allied services for erection of towers, testing and commissioning of transmission lines and setting up of sub-stations collectively called Tower Package - applicant also raises separate freight bills on contractee and wants a ruling on whether they are liable to pay tax on such freight bills - contention of applicant is that since they are not a goods transport agency (GTA), they are exempt in terms of Notification No. 9/2017-IT (Rate) dated 28/06/2017 from payment of tax on such freight bills. Held: As Applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, GST is required to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. in terms of Serial no. 3 (ii) of Notification No. 11/2017 -Central Tax (Rate) dated 28/06/2017 (1135 - FT dated 28/06/2017 under the State Tax):
2018-TIOL-30-AAR-GST
Sonka Publications (India) Pvt Ltd (Dated: April 9, 2018)
GST - the applicant supplies educational books for increasing linguistic fluency in children - It raised the question as to whether such books are classifiable under HSN 4820 as 'Exercise Books' or under HSN 4901 as 'Printed Books' & HSN 4903 - The other issue is whether the applicant is liable to pay GST on the same - Considering their nature & purpose, the books are correctly classified under HSN 4820 - Hence they are not covered under Entry Nos 119 or 121 of Notfn No 2/2017- Central Tax (Rate) & corresponding SGST & IGST Notfns - Nonetheless, applicant is liable to seek registration if it has GST liability under reverse charge, even if it is not liable to pay GST on supplying such books: AAR.
2018-TIOL-29-AAR-GST
Gogte Infrastructure Development Corporation Ltd (Dated: March 21, 2018)
GST - Hotel Accommodation & Restaurant services provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units - rendition of such services cannot be said to have been 'imported or procured' into SEZ Unit/Developer by any stretch of imagination - supply is, therefore, intra state supply and is taxable accordingly: AAR
2018-TIOL-28-AAR-GST
Sreepati Ranjan Gope And Sons (Dated: May 03, 2018)
GST - Works Contract Service of maintaining existing railway tracks is classifiable under Heading 9954, Group 99542, Sub-group 995429 and taxable @18% under Sr. no. 3(ii) of Notification 11/2017-CT(R): AAR
2018-TIOL-27-AAR-GST
Sika India Pvt Ltd (Dated: April 09, 2018)
GST - SIKA Block Joining Mortar is rightly classifiable under Tariff Item 3214 90 90 of the Customs Tariff Act, 1975 and is taxable under Sr. no. 24 of Schedule IV to Notification 01/2017-CT(R) @14% CGST: AAR
2018-TIOL-26-AAR-GST
Shreenath Polyplast Pvt Ltd (Dated: February 19, 2018)
GST – Amount charged as Interest on transaction based short term loan given by Del Credere Agent (DCA) to buyers of material - Service provided by applicant is by way of extending short term loans – insofar as the consideration is represented by way of interest, same is covered under Sl. No. 27 of Notification 12/2017-CT(R) and hence exempted from payment of Goods and Services Tax: AAR
2018-TIOL-25-AAR-GST
Shalesh Kumar Singh (Dated: April 6, 2018)
GST – Dried Tobacco Leaves which have undergone the process of curing after harvesting of tobacco leaves are ‘unmanufactured tobacco' (HSN 2401) – they are not covered under Sl. No. 109 of Schedule-I of Notfn. 1/2017-CT(R) but under Sl. No. 13 of Schedule-IV and attract @14% CGST + 14% SGST or 28% IGST: AAR
2018-TIOL-24-AAR-GST
Sanjeev Sharma (Dated: March 28, 2018)
GST - Even if agreement between the applicant and the buyer is entered after part of the construction is completed, whole of the consideration would be added for payment of GST – applicable rate on said two-third of total amount is 9% (CGST) and 9% (SGST) of Notfn. 11/2017-CT(R) and parallel SGST notification: AAR
