GST - Applicant seeks a ruling as to whether the quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee plantation) is to be classified under HSN 9986 or HSN 9973.

Held: Vacant land was given by erstwhile Cochin State to the applicant for cultivation on lease rent and petitioner converted the vacant land to Coffee Plantation - Lease rent collected by Government through Forest Department is exempted from GST vide Heading 9986 of Notification 12/2017-CTR - lease rent received in relation to agricultural activities was also exempted under Service Tax regime - Held that quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose i.e. Coffee plantation is classifiable under HSN 9986 and eligible for exemption from GST: AAR

- Application disposed of: AAR

GST – Applicant is a casual taxable person doing business in fireworks – in order to do business during Deepawali season, on 09.11.2017, the dealer had deposited CGST & SGST of Rs.81,000/- each but they could not complete the registration process due to GSTN related issues, hence application filed for advance ruling for getting refund of deposited amount.

Held : Issues related to refund of tax paid and failure to complete registration as a Casual taxable person due to GSTN portal problems is not a matter coming under the purview of Advance Ruling, namely u/s 97 of the CGST Act, 2017 – Application is, therefore, dismissed: AAR

- Application dismissed: AAR

GST - Marine Propellers, Rudder set, Stern Tube set, Propellers shaft, MS Shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5%: AAR

GST - All parts of fishing/floating vessels come under HSN code 8902 and are taxable @5% under Sr. no. 252 of Schedule I, Notfn. 1/2017-CTR: AAR

GST - Supply of parts under warranty being without consideration, no GST is payable - applicant who undertakes warranty replacement is also not required to reverse the input tax credit on the parts/components replaced since the value of supply made earlier includes the charges to be incurred during the warranty period: AAR

GST - Supplier/manufacturer is eligible to avail the credit of higher input tax paid on purchase of raw materials even though the manufactured products are taxable at lesser tax rate: AAR

- Application disposed of: AAR

GST - Applicant is a multi-speciality tertiary care hospital providing health care services and have categorised patients as Out-patients and In-patients for administrative convenience -There is a Central Pharmacy from where the procured stocks of medicines, implants, consumables etc. are supplied to its outlets such as in-patient pharmacy, operation theatre pharmacy and out-patient pharmacy -In-patient pharmacy and operation theatre pharmacy supplied medicines and consumables only to in-patients whereas the out-patient pharmacy attached to the hospital entertain the medical prescription of out-patients and outside customers with valid prescriptions -Ruling is sought as to whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as ‘Composite Supply' and eligible for exemption under the category ‘health care service'.

Held: GOI vide Circular 27/01/2018-GST dated 04.01.2018 has clarified that Room rent in hospital is exempted and as for inpatients, room facility in a hospital is one limb of bundled service of health care -in the 25 th GST Council meet held on 18.01.2018 it is clarified that food supplied to inpatients as advised by the doctor/nutritionist is a part of a composite supply of health care and not separately taxable -same principle is applicable in the case of dispensing of medicine also -Accordingly, supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other and would be considered as “Composite supply” and eligible for exemption under the category of ‘health care services': AAR

- Application disposed of: AAR

GST - Applicant seeks ruling as regards classification of "Classic Malabar Parota" and "Whole Wheat Malabar Parota" and eligibility of exemption from GST in terms of notification 2/2017-CTR.

Held: "Food preparations" connotes preparation for use, either directly or after processing such as cooking for human consumption - Therefore, all food preparations which are not specifically mentioned in any other entry squarely comes under heading 2106 - There are specific exclusions from this heading for ‘Khakra, Plain Chappati or Roti, Idli/Dosa batter' and which are included under 5% category - The plain language used in the heading does not need an interpreter, absolute sententia espositore non indiget -Held that "Classic Malabar Parota" and "Whole Wheat Malabar Parota" is correctly classifiable under Schedule III, Sr. no. 23, Notification 1/2017-CTR of GST laws vide Heading 2106 titled "Food Preparations, not elsewhere specified or included" and is taxable @18% GST (CGST + SGST) - Eligibility of exemption from GST vide notification 2/2017-CTR is applicable only for specific commodity ‘Bread branded or otherwise' covered under HSN 1905: AAR

- Application disposed of: AAR

GST – Applicant is a multi-speciality tertiary care hospital providing health care services and have categorised patients as Out-patients and In-patients for administrative convenience – There is a Central Pharmacy from where the procured stocks of medicines, implants, consumables etc. are supplied to its outlets such as in-patient pharmacy, operation theatre pharmacy and out-patient pharmacy – In-patient pharmacy and operation theatre pharmacy supplied medicines and consumables only to in-patients whereas the out-patient pharmacy attached to the hospital entertain the medical prescription of out-patients and outside customers with valid prescriptions – Ruling is sought as to whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as ‘Composite Supply' and eligible for exemption under the category ‘health care service'.

Held: GOI vide Circular 27/01/2018-GST dated 04.01.2018 has clarified that Room rent in hospital is exempted and as for inpatients, room facility in a hospital is one limb of bundled service of health care – in the 25 th GST Council meet held on 18.01.2018 it is clarified that food supplied to inpatients as advised by the doctor/nutritionist is a part of a composite supply of health care and not separately taxable – same principle is applicable in the case of dispensing of medicine also – Accordingly, supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other and would be considered as “Composite supply” and eligible for exemption under the category of ‘health care services': AAR

- Application disposed of: AAR

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