GST AAR CASES
2019-TIOL-90-AAR-GST
Vaya Life Pvt Ltd
GST - Applicant is engaged in the business of importing and trading lunch boxes, bottles and its related accessories - They seek classification of Copper plating stainless steel containers designed to keep food warm or cold, named Vaya Tyffyn and Vaya Drynk, a water bottle/tumbler with Vacutherm insulation technology to keep liquids hot or cold, having a stainless steel body - Vaya Tyffyn and Vaya Drynk are classifiable under CTH 9617 0019 and w.e.f 15.11.2017 and attract GST @18%, Sl. No. 449B of Schedule III of Notification 1/2017-CTR - Products are not classifiable as household articles under Tariff 7323: AAR
- Application disposed of: AAR
2019-TIOL-89-AAR-GST
Subramani Sumathi
GST - Maida Vadam/Papad is classifiable under 1905 0540 and is exempted in terms of sl. No. 96 of 02/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-88-AAR-GST
Rajiv Gandhi Centre For Aquaculture
GST - Fish seeds, prawn/shrimp seeds are classifiable under 0301 and exempted in terms of sl. No. 18 of 2/2017-CTR: AAR
GST - Live fish is classifiable under 0301 and exempted in terms of sl. No. 19 of 2/2017-CTR: AAR
GST - Artemia cysts are classifiable under 0511 and taxable @2.5% CGST, sl. No. 21 of 1/2017-CTR: AAR
GST - Research and development activities of applicant towards breeding, developing new species, genetic testing of seeds and adults of diversified aquaculture species, gene sequencing for confirmation of species is classifiable under SAC 9981, taxable at 9% CGST, sl. No.18 of 11/2017-CTR: AAR
GST - Consultancy services provided by applicant towards nursery technology, cage farming hatching etc. which are support services for rearing of fish, crab, prawn etc. are classifiable under SAC 9986 and exempted from GST by sl. No. 54 of 12/2017-CTR: AAR
GST - Testing for pathogens in soil, water, feed etc. and chemical analysis of water and soil and gene sequencing of pathogens is classifiable under SAC 9983, attracts 9% CGST, sl. No. 21 of 11/2017-CTR: AAR
GST - Training services provided to farmers, hatcheries are support services for rearing of fish, crab, prawn etc. and are agricultural extension services covered under SAC 9986 and exempted under sl. No. 54 of 12/2017-CTR: AAR
GST - Training of students, academia who are not directly involved in rearing of fish, aquaculture etc. is classifiable under SAC 9992 and taxable @9% CGST, sl. No. 30 of 11/2017-CTR: AAR
GST - Applicant is liable to be registered u/s 22 of the Act and shall obtain registration in every such State or Union Territory in which he is so liable: AAR
- Application disposed of: AAR
2019-TIOL-87-AAR-GST
MRF Ltd
GST - Question is whether the applicant can avail the ITC of the full GST charged on the supply or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services.
Held: Section 16 of the CGST Act, 2017 - Applicant can avail ITC only to the extent of invoice value raised by the suppliers less the discounts as per C2FO software, which is paid by him to the suppliers - If the applicant has availed ITC on the full amount, he should reverse the difference amount equal to the discount to avoid adding to his output liability: AAR
- Application disposed of: AAR
2019-TIOL-86-AAR-GST
Kara Property Ventures LLP
GST - Value of supply of services provided by the applicant in the project 'One Crest' in Chennai, wherein the Applicant has entered into two separate agreements, both registered separately for purpose of stamp duty, viz. one for 'sale of undivided share of land' and the other for 'construction' with the customers, the measure of levy of GST on the supply of service of 'construction' shall be 2/3 rd of the total value charged for construction service and amount charged for transfer of undivided share of land, as per Entry no. 3(i) of Notification 11/2017-CTR as amended: AAR
- Application disposed of: AAR
2019-TIOL-85-AAR-GST
Hyt Sam India (JV)
GST - Works awarded to applicant by Integral Coach Factory (ICF), Chennai for modernisation of ICF for complete switch-over to Stainless steel coach manufacturing is a composite supply of services; supply in the agreement for erection, commissioning, installation of plant and machinery for a factory to manufacture Stainless Steel coaches covering Schedule I, II and III is a composite supply of works contract for original works and is taxable @6% CGST, notification 11/2017-CTR, Sl. No. 3(v)(a); supply in the agreement for wet leasing of Robotic spot welding machine and laser cutting and welding machine is not eligible for sl. No. 3(v)(a) of notification; agreement for comprehensive annual maintenance contract is also not eligible for sl. No. 3(v)(a) of notification: AAR
GST - AAR cannot give ruling on supply for up-rooting and disposal of condemned M&Ps, under Schedule IV, in which the applicant is a recipient as per s.95(a) of the Act, 2017; also cannot give a ruling on the question of when to raise invoices: AAR
- Application disposed of: AAR
2019-TIOL-84-AAR-GST
Dream Runners Foundation Ltd
GST - Applicant seeks a ruling as to whether conduct of marathon events by the Trust through which donations are raised for charity is an exempted service; that since the Trust is approved u/s 12AA of the Income Tax Act, 1961, it would mean that the service of the Trust is charitable in nature and it automatically becomes a charitable activity that is exempted; whether registration is required; whether donations received from participants of the marathon event is exempted.
Held: Conduct of Marathon event by applicant is not an exempted supply under GST - only those activities which fall under the definition of 'charitable activities' as per clause 2(r) of Notification 12/2017-CTR are exempt; since applicant is supplying taxable services and has aggregate turnover exceeding twenty lakh rupees in a financial year, registration is required; money collected from participants is not exempted: AAR
- Application disposed of: AAR
2019-TIOL-83-AAR-GST
Animal Feed Analytical And Quality Assurance Laboratory
GST - Services of testing of animal feed/feed ingredients/feed supplements is covered under SAC 998346 [Technical testing and Analysis services] and not under SAC 9986; not eligible for exemption under notification 12/2017-CTR: AAR
- Application disposed of: AAR
