GST AAR CASES
2019-TIOL-06-AAR-GST
Shreeji Infrastructure India Pvt Ltd
GST - Madhya Pradesh Power Generation Company Limited is a Government entity for the purpose of law as per definition in notification 31/2017-CTR - Essential work entrusted to MPPGCL by the Government of Madhya Pradesh is of electricity generation - Civil construction of residential quarters is neither the primary work entrusted to MPPGCL nor it has any bearing on the work of power generation - No reason to extend the benefit of concessional rate of 12% to this particular work contract awarded to the applicant - any work having direct involvement in the entrusted work i.e power generation would merit exemption envisaged under sr. no. 3(vi)(c) of notification11/2017-CTR but extrapolating and extending this concessional rate to any or all of the activities of MPPGCL is unwarranted and would defeat the very purpose of concessional rate - Therefore, Works Contract Service of construction of 599 residential quarters by applicant would merit classification under SAC 9954 and attract GST @18%: AAR
- Application disposed of: AAR
2019-TIOL-05-AAR-GST
Prem Ghan Products
GST - Mouth Freshener is classifiable under CH 2106 of the Tariff as 'Food preparations not elsewhere specified or included' and would be chargeable to GST at applicable rate of 18%: AAR
- Application disposed of: AAR
2019-TIOL-04-AAR-GST
Nagrani Warehouseing Pvt Ltd
GST - PP bags made from strips having width of less than 5mm is correctly classifiable under Chapter 39 of the GST Tariff as articles of plastic: AAR
- Application disposed of: AAR
2019-TIOL-03-AAR-GST
Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Ltd
GST - Insufficient information provided by the applicant in his application - query is also broadly generic, hence no advance ruling can be given: AAR
- Application dismissed: AAR
2019-TIOL-02-AAR-GST
Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Ltd
AAR - Applicant wishes to know whether clause (vi)(a) of sr. no. 3 of table to notification 11/2017 viz. @12% GST is applicable on the Works Contract services received by it.
Held: Applicant is covered under the definition of Government Entity - Projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojana, FSP and all other schemes of government are carried out for business purpose - Applicant had awarded work to the successful bidder for supply of materials and erection respectively - Contract entered by the applicant squarely falls under Works Contract and is covered by entry no. (ii) of Sr. no. 3 of notification 11/2017-CTR attracting 18% GST: AAR
- Application disposed of: AAR
2019-TIOL-01-AAR-GST
Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Ltd
GST - Delayed payment surcharge/late payment surcharge/surcharge on outstanding amount cannot be treated as separate service and same shall be included in the value of the initial supply to which such charges relate to - portion of delayed payment surcharge attributable to exempted supply will be exempted and the portion of Delayment payment surcharge attributable to taxable supply is taxable at the rate on which the corresponding supply is removed: AAR
- Application disposed of: AAR
ARTICLE
GST: Santa Claus comes calling 'Merry Christmas'...! - Part IV
