GST FLASH NEWS
Service of contract packing of tea bags is classifiable under SAC 9988 @5% under sl. No. 26(f) of notfn. 11/2017-CTR: AAR
Appropriate classification ofSprings of Iron & Steel for Railways is under HSN 7320 and not 8607: AAR
Poly propylene leno bags is correctly classifiable under HSN 3923: AAR
A person registered in West Bengal cannot claim ITC for CGST & SGST of other States: AAR
Security services and scavenging services supplied to State/Central government hospitals is not an exempted service: AAR
Plumber, Electrician and Carpenter services supplied to Housing Directorate of West Bengal is not an exempted service: AAR
GST AAR CASES
2019-TIOL-23-AAR-GST
Dhananjay Kumar Singh
GST - Applicant seeks ruling as regards applicable GST rate on supply of services of ‘Solid waste management, garbage collection, disposal, water supply, cleaning of colony' to Chattisgarh Housing Board.
Held: Pure services supplied to Chattisgarh Housing Board, a government authority fully owned by the State government, by their very nature, appear to fall in the list of services enumerated under serial no. 5, 6, 8, 10, 12 and 17 of twelfth schedule of Article 243W of the Constitution of India, thus qualifying the admissibility criteria laid down in notification 12/2017-CTR, sr. no.3 - impugned services are exempted: AAR
- Application disposed of: AAR
2019-TIOL-22-AAR-GST
Chhattisgarh Text Book Corporation
GST - Applicant seeking an advance ruling as regards whether the books which the Chattisgarh Text Book Corporation is supplying as per instructions of School Education Department CG [Loksikshan Sanchnalay] after printing the syllabus decided by SCERT would tantamount to supply of goods or service and fall under HSN code 4901 viz. zero rated goods or under SAC 9989 and amenable to tax @12%.
Held: Supply of specified printed educational books is the principal supply and the said supply would merit consideration as supply of ‘printed books' under HSN Code 4901 and attracting zero rate in terms of notification 2/2017-CTR: AAR
Application disposed of: AAR
2019-TIOL-21-AAR-GST
Xiaomi Technology India Pvt Ltd
GST - Principal function of Power bank is storing and supply of electric energy and hence is an accumulator - Power Bank traded by the applicant is correctly classifiable under heading 8507 as Accumulator [@28%GST] and not as Static Converter [heading 8504, @18%]: AAR
- Application disposed of: AAR
GST HIGH COURT
2019-TIOL-25-HC-AHM-GST
Philoden Industries Pvt Ltd Vs UoI
GST - Form GST TRAN-1 - Petitioner is allocated to the State Tax authorities under the GST regime - nonetheless, the nodal officer has forwarded the issue of technical glitches raised by the petitioner to the GSTN authorities - whether the issue was raised with the nodal officer of the State authorities, who is the proper officer, is not known - Petitioner submitting that he would make an application to the both the authorities viz. State and Central - Notice issued returnable on 30.01.2019: High Court [para 4]
- Notice issued: GUJARAT HIGH COURT
ARTICLES
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Understanding GST on Affordable Housing
Cross charge under GST regime - A star is born
