TOP NEWS
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HIGH COURT CASES
2018-TIOL-117-HC-RAJ-GST
Balaji Construction Company Vs State of Rajasthan
GST - The petitioner company had applied for migration to GST well within the time limit - However, the petitioner claimed that depsite repeated reminders, the authorities concerned did not complete the process of migration - Thereafter the provisions for migration to GST was closed - Hence the petitioner was unable to file any returns - It had also apprised the authorities about the problems it was facing - Held - Notice issued to parties: HC
- RAJASTHAN HIGH COURT
2018-TIOL-116-HC-MP-GST
Hotel Ashoka Vs UoI
GST – Petitioner submits that the duty free shops at international airports in India are located beyond the customs frontier of India and any transaction that takes place in a duty free shop is said to have taken place outside India and petitioner is not liable to pay any CGST, SGST and IGST – Petitioner requests that some interim direction be issued to the Board through member GST to issue necessary clarification regarding eligibility of refund of accumulated credit of CGST, SGST and IGST paid by the duty free shops on goods and services supplied by the Indian supplier. Held: As the matter is already settled by the Apex Court in the case of M/s. Hotel Ashoka (Indian Tourism Development Corporation Limited) - 2012-TIOL-08-SC-VAT , Counsel for the respondents directed to seek instructions from the Board for issuance of clarification and response, within a period of ten days: High Court
- Matter listed : MADHYA PRADESH HIGH COURT
NAPA CASE (NATIONAL ANTI-PROFITEERING AUTHORITY)
2018-TIOL-05-NAPA-GST
Pawan Sharma Vs Sharma Trading Company
GST - Reduction in rate of tax from 28% to 18% - As soon as the Respondent had issued the tax invoice on 15.11.2017 after increasing the base price he had violated the provisions of Section 171 - Since the price of the product and the GST charged from the Applicant has been returned by respondent to the Applicant, the amount of profiteering is not being determined: NAPA
- Application disposed of: NAPA
AAR CASES
2018-TIOL-130-AAR-GST
Veeram Natural Products
GST - Ruling is sought on the appropriate classification of Aluminium foil disposable container, whether under SH 7615 1030or SH 7607 1993, which dispute is already raised in the SCN issued by the Department under the GST law and the proceedings are still pending - in view of this fact, application is not admissible as per first proviso to section 98(2) of the CGST Act, 2017 - Application not admitted: AAR
- Application rejected: AAR
2018-TIOL-129-AAR-GST
Fichtner Consulting Engineers India Pvt Ltd
GST - Whether IGST is to be charged by treating the place of supply as outside Tamil Nadu since project site is in the state of Jharkhand (where the mind/end user is located) or whether CGST/SGST is to be charged by treating place of supply as Tamil Nadu since drawings are delivered to the client at their Chennai Office in Tamil Nadu.
Held: Advance Ruling is sought as to whether CGST & SGST or IGST is payable on the supply i.e. whether the transaction is an inter-state supply or intra-state supply - section 97 of the CGST Act lays down the scope of Advance Ruling Authoirty i.e. the questions on which an advance ruling can be sought and no other issue can be decided by the AAR - application is, therefore, rejected without going into the merits of the case on the issue of lack of jurisdiction, in terms of section 98(2) of the CGST Act, 2017: AAR
- Application rejected: AAR
2018-TIOL-128-AAR-GST
Dr Dathu Rao Mamorial Charitable Trust
GST - An applicant can seek an Advance Ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken - in the present case, applicant is the proposed recipient of the proposed Works Contract and accordingly does not fall within the definition of advance ruling - section 98(2) of CGST Act, 2017 refers - application is not liable for admission, hence rejected on the ground of lack of jurisdiction: AAR
- Application rejected: AAR
2018-TIOL-127-AAR-GST
Anabond Ltd
GST - Polysulphide Sealant manufactured and marketed under the trade name 'Anabond Tuffseald' is classifiable under CTH 3214 10 00: AAR
- Application disposed of: AAR
2018-TIOL-126-AAR-GST
Khilari Infrastructure Pvt Ltd
GST - Applicant seeking ruling in respect of applicability of GST on determination of GST leviable on operation and maintenance work order given by municipal corporations; admissibility of ITC; determination of responsibility of municipal authority of discharging such GST liability; applicabilty of GST on service contract where labour job contributes 95 to 98% of contract value and 2-3 % as oil and lubricant, consumbles purchased to operate existing plant.
Held: Services provided by applicant are not pure services and rather involve supply of materials and consumables, supply is in the nature of composite supply and works contract and not exempt from levy of GST in terms of Sl. No. 3 of notification 12/2017-CT(R) - services attract CGST & SGST @9% each w.e.f 01.07.2017 and post 25.01.2018 the services would be exempt subject to fulfilment of condition that the value of supply of goods and services does not exceed 25% of value of composite supply; applicant eligible for availing ITC on purchases against such work order subject to terms and conditions laid down in the Act/Rules; liability to pay GST is on supplier and no comments are offered in r/o recovery or otherwise from recipient - as regards applicability of GST on service contract, services attracted CGST/SGST @9% w.e.f 01.07.2017 and @6% we.f 22.08.2017 and post 25.01.2018 the services would be exempt subject to fulfilment of condition that the value of supply of goods and services does not exceed 25% of value of composite supply [Sr.no. 3A of Notnf. 12/2017-CT(R) refers]: AAR
- Application disposed of: AAR
2018-TIOL-125-AAR-GST
Mosaic India Pvt Ltd
GST - Applicant seeking advance ruling on the classification of goods viz. BIOFOS Monocalcium Phosphate imported and supplied by them to wholesellers or manufacturers of animal feed; whether under heading 2309; applicability of exemption under notification 2/2017-CT(R), 2/2017-IT(R) & 2/2017-ST(R).
Held: In view of the admission of the applicant that in the present GST regime also the import consignments have been provisionally assessed for classification and applicability of Customs duty and IGST, application is liable for rejection as per proviso to section 98(2) of CGST Act and cannot be entertained - Application rejected: AAR
- Application rejected: AAR
Utility Powertech Ltd
GST - Applicant engaged in providing Manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Andhra Pradesh and seeking advance ruling as to whether they are required to charge IGST/CGST/SGST; whether transactions can be categorised as Intrastate or Interstate; if applicant charges IGST will the same be available as ITC to M/s NBPPL.
Held: Tax liability in the present case is very much directly linked to place of supply; also ruling is sought as regards availability of ITC to NTPC Bhel Power Project Pvt. Ltd., Andhra Pradesh which is registered in Andhra Pradesh i.e. at a place outside the State of Chattisgarh - AAR, Chattisgarh is not the proper authority to pronounce ruling regarding availability or otherwise of ITC to a firm which is registered and situated at a place outside State of Chattisgarh; also in terms of section 97(2)(c) of CGST Act, 2017, ruling as regards time and value of supply of goods or services or both can only be raised before AAR and determination of place of supply has been kept out of the purview of AAR - application, therefore, merits rejection, being out of the purview of matters or questions specified in 97(2) of CGST Act, 2017 r/w s.96, 103(1)(a) and 103(1)(b) of CGST Act, 2017: AAR
- Application rejected: AAR
FAQ's
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ARTICLES
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GST cross empowerment for power to babu or facilitation to taxpayer?
Treading GST Path - XLIX - ITC Alarm
Non Filing of Income Tax Return by Due date - consequences thereof
Comparative insight into the amended CGST and IGST Acts: Part I
Treading GST Path XLVIII - The AAR bombshell - Columbia Asia Hospital case
Amendments by the GST Amendment Act, 2018 - An insight
Can 'indirect tax' be levied indirectly?
GST - Board goes into overdrive...! - Part-I
GST - Agenda for the second year
