2018-TIOL-141-AAR-GST
Spentex Industries Ltd
GST - Applicant asking AAR to specify complete procedure for Sl.no. 1 and Explanation 1 of the Notification 48/2017-CT dated 18.10.2017 for supplies by DTA to Advance Authorisation holder and also the applicability of Foreign Trade Policy 2015-2020 Mid Term Review and procedure for procuring goods from DTA against Advance Authorisation.
Held: Application is beyond the scope of Section 97(2) of the CGST Act, 2017 as it relates to implementation and applicability of FTP 2015-2020 Mid Term Review - Application rejected in terms of s.98(2) of the CGST Act, 2017: AAR
- Application rejected: AAR
2018-TIOL-140-AAR-GST
Sasan Power Ltd
GST - Applicant were registered with the CE department and were discharging Central Excise duty liability on extraction and manufacture of coal from coal mines for captive consumption - they had an accumulated CENVAT credit balance of Rs.225 crores lying unutilized on 30.06.2017 - Appplicant seeking ruling on as to whether they are entitled to carry forward the accumulated credit as reflected in the CE returns filed for the month of June 2017 when they migrated to the GST regime more particularly u/s 140 of the CGST Act, 2017 - applicant has also filed TRAN-1 and claimed credit.
Held: The credit availed by the applicant of Rs.223.35 crores has been audited by Cost Audit and certain objections have been raised through memos issued to the applicant; that the question raised before the AAR is already under active consideration and scrutiny of the department - since the issue is already pending before the departmental authorities, there is no reason to take up the matter on merits - in view of clear provisions contained in section 97 and 98(2) of the CGST Act, 2017, application deserves rejection at the stage of admission itself: AAR
- Application rejected: AAR
2018-TIOL-139-AAR-GST
Jaimin Engineering Pvt Ltd
GST - Applicant is located in the State of Gujarat and engaged in construction of cold storage in various parts of the country - In respect of some construction work they are doing in state of Rajasthan, they are of the view that they are not required to take registration in the State of Rajasthan - Application filed seeking clarity on the subject matter.
Held: A supplier will have to register at the location from where he makes taxable supplies or is supplying taxable services if his aggregate turnover exceeds Rs.20 lakhs in a Financial year - Applicant is a Works contractor - if the supplier of services has any place of business/office in the State of Rajasthan then he is required to get himself registered there: AAR
- Application disposed of: AAR
2018-TIOL-138-AAR-GST
Swati Dubey
GST - Construction of new 33/220V KV Pooling sub-station along with associated Transmission line and associated feeder bay work on total Turnkey basis.
Held: Supply of composite service in the nature of Works Contract is classifiable under HSN Code 9954/995423 and rate of CGST shall be according to Notfn. 11/2017-CT(R) @9%: AAR
- Application disposed of: AAR
2018-TIOL-137-AAR-GST
Rfe Solar Pvt Ltd
GST - Turnkey EPC Contract does not get covered under supply of ‘Solar Power Generating System' under Entry 234 of Schedule I of Notfn. 1/2017-CT(R) - EPC Contract for Solar Power Plant comes under the purview of Works Contract as per section 2(119) of the CGST Act; Contract for Erection, Procurement and commissioning of Solar Power Plant falls under the ambit of ‘Works Contract Services' (SAC 9954) and attracts @9% CGST + @9% SGST: AAR
- Application disposed of: AAR
2018-TIOL-136-AAR-GST
Ginni Filament Ltd
GST - Wet Baby Wipes, Wet Face Wipes, Bed & Bath Towels/wipes are classifiable under HSN Code 3307 and Shampoo Towels under HSN Code 3305 and are chargeable to CGST @9% & SGST @9% : AAR
- Application disposed of: AAR
2018-TIOL-135-AAR-GST
Egis India Consulting Engineers Pvt Ltd
GST - Project Development and Management Consultancy Services provided by applicant to recipient State/Urban local bodies under the contract for Atal Mission for Rejuvenation and Urban Transformation (AMRUT) and the Project Management Consultancy Services under contract for Pradhan Mantri Awas Yojana (PMAY) would qualify as an activity “in relation to” functions entrusted to Panchayat or Municipality under Article 243G or 243W of the Constitution of India - such services would qualify as “Pure Services” as provided in sr. no. 3 of notification 12/2017-CT(R) as amended and chargeable to Nil Tax: AAR
- Application disposed of: AAR
2018-TIOL-134-AAR-GST
Arpijay Fabricators Pvt Ltd
GST - Applicant is engaged in building bodies of various vehicles over the chassis provided by their principal on job work basis - applicant consuming own material for carrying out the process of body building - whether supply is of goods or services. Held: Activity is carried out in the capacity of a job worker and would amount to composite supply as defined in Section 8 of CGST law - rate of tax would be determined by the predominant component involved in such composite supply - depending upon the character of body being built on the chassis, which would eventually be classifiable under Chapter 87 of Tariff - if the predominant element happens to be service part, then principal supply would be classifiable under heading 9988: AAR
- Application disposed of: AAR
HIGH COURT CASE
2018-TIOL-119-HC-MUM-GST
Goan Hotels And Realty Pvt Ltd Vs UoI
GST - The assessee company contested levy of license fee by the State government on its casino - To support its arguments, the assessee put forward a decision in which the levy of service tax on fee paid to obtain liquor license was contested - The assessee claimed that despite difference in facts, the position in both cases is the same.
Held - The Revenue is given time to examine the assessee's arguments and file affidavit in reply - Matter to be heard on October 08: HC
- Case deferred: BOMABY HIGH COURT
INSRUCTION
Instruction 01
CBIC appoints Neeraj Prasad as first GST Commissioner (Investigation)
JEST GST by (Vijay Kumar)
GST - Anti-Profiteering Strikes
