CASE LAWS
2018-TIOL-01-SC-GST
Vardh Paper Products Pvt Ltd Vs CCT/GST
UP GST Act, 2017 - High Court had observed that it had no reason, prima facie, to disbelieve that the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders of seizure and accordingly, dismissed the Writ Petition as misconceived - Appeal to Supreme Court.
Held: Court is not inclined to interfere with the impugned order - however, it is open to petitioner to assail the final order passed in the proceedings u/s 130 of the Act, 2017 - Special Leave Petition dismissed: Supreme Court - Petition dismissed: SUPREME COURT OF INDIA
2018-TIOL-36-HC-ALL-GST
Vardh Paper Products Pvt Ltd Vs CCT/GST
GST - Petitioner has prayed for a Writ of Certiorari for quashing the seizure, u/s 129(1) of the UP GST Act, 2017, of the goods transported in vehicle from Delhi to Siliguri.
Held: Court has no reason, prima facie, to disbelieve that the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders - Without giving any definite opinion on the subject, Court declines to interfere with the impugned order - Writ Petition dismissed, since misconceived: High Court - Petition dismissed: ALLAHABAD HIGH COURT - Application disposed: AAR
AAR CASES
2018-TIOL-38-AAR-GST
Skilltech Engineers And Contractors Private Ltd
GST – Applicant is engaged in execution of works awarded by M/s Karnataka Power Transmission Corporation Limited (KPTCL) for construction of power lines, erection of transmission towers and transformers – contract is a single composite contract with three connected agreements for supply of materials, erection and civil works respectively – Ruling sought as to whether the contract is a divisible contract [Supply of Goods & Supply of Services] or an Indivisible Contract [Works Contract]; whether rate of tax of 12% [CGST + SGST] is applicable in terms of notification 24/2017-CT(R). Held: Contract entered by the applicant is of the nature of “indivisible” and squarely falls under Works Contract service – M/s KPTCL is registered under the Companies Act, 1956 and is a separate entity, therefore, cannot be considered as State Government or a State Government authority - applicant is not entitled for benefit of concessional rate of 12% under notification 24/2017-CT(R): AAR - Application disposed: AAR
2018-TIOL-37-AAR-GST
Sayre Therapuetics Pvt Ltd
GST - Applicant is involved in the diagnosis, pre and post counseling therapy and prevention of diseases by providing tests -application filed seeking advance ruling claiming that services are covered under health care services and hence is a Nil rated supply. Held: Medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and, therefore, the services provided qualify to be health care services -Intra-state supply of said services attract Nil rate of Central Tax as per Sl. No. 74 of Notification 12/2017-CT(R): AAR - Application disposed: AAR
2018-TIOL-36-AAR-GST
Rajashri Foods Pvt Ltd
GST – Applicant having three manufacturing units situated at Ramanagara, Hiriyur and Bengaluru (Seshadripuram) intend to sell the unit situated at Hiruyur along with all its fixed assets namely land, building, plant and machinery etc., current assets namely stock & trade receivable etc. and liabilities namely, bank term loans, bank working capital loans, creditors for supplies etc. for a lumpsum consideration – such transaction of transfer of one of the units of the applicant as a going concern amounts to supply of service and is covered @ Nil rate under Sl. No. 2 of the Notification 12/2017-CT(R) subject to the condition that the unit is a going concern as the applicant has only asserted but not proved or shown conclusively that the transaction involves a going concern - Application disposed: AAR
2018-TIOL-35-AAR-GST
Tathagat Health Care Centre Llp
GST – Applicant is a cardiology specialized hospital running on a premises taken on lease and are providing cardiology related, life saving health care services to the patients and which output services are exempt from GST – They have also taken premises of one floor on rental basis from existing building of Mallige Hospital for heart care services only – Applicant seeks advance ruling on the question whether GST is leviable on the rent payable by a Hospital catering to life saving services. Held: Applicant has taken the premises on lease and running exclusive heart care centre and providing health care services on commercial basis – impugned service of Rental or leasing services involving own or leased non-residential property is classified under heading SAC 997212 and is taxable under GST – Further no specific exemption is available in respect of the said service under any notification for the time being in force – also there is no provision in the Act which allows exemption on an Input service if the Output service provided by the taxable person is exempt – GST is, therefore, leviable on the rent paid/payable for premises taken on lease by the applicant: AAR - Application disposed of: AAR
