GST NEWS
GST rates on textile items lesser than pre-GST taxes: Minister
CGST CIRCULAR
Corrigendum 102
Clarification regarding applicability of GST on additional / penal interest – reg.
GST COUNCIL
F.No.346/CoO-SpclCmpSch/GSTC/2019
Constitution of Committee of Officer (CoO) for a Special Composition Scheme
AAR CASES
2019-TIOL-209-AAR-GST
Alcon Resort Holdings Pvt Ltd
GST - Applicant is having an established Centre under the name and style “Devaaya Ayurveda & Nature Cure Centre” for providing healthcare treatment services to patients through Ayurveda, Naturopathy and Yoga - Since the Applicant provides healthcare services by way of appropriate diagnosis, appropriate medicines as well as relevant consumables or implants as part of treatment under supervision of qualified doctors till discharge, they are undoubtedly naturally bundled in the ordinary course of business and are to be considered as ‘Composite Supply' and entitled for exemption under the category of ‘Healthcare services' - applicant qualifies as a clinical establishment and the services offered qualify as healthcare services, intra-state supplies attracting Nil rate of tax as per sl. no. 74 of 12/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-208-AAR-GST
Nikhil Comforts
GST - Applicant entered into an agreement with Goa State Infrastructure Development Corporation Ltd. (GSIDC) for execution of additional Air-conditioning work for the new building of Director of Education at Porvorim, Goa - Applicant seeks to know whether the transaction would be classifiable as “Works Contract” or the transaction is a Composite Supply.
Held: There is no Works contract involved in the subject case and the supply is nothing but a Composite supply with supply of goods being the principal supply - Therefore, GST will have to be paid on the goods at the appropriate rate after classification under appropriate heading - since final deliverable is nothing but ready to operate Air-conditioning system and Air conditioner units falling under Chapter 8415 are taxable @28%, Schedule IV, Sr. no. 119 of 1/2017-CTR and parallel IGST/State/UT etc. notification - applicant is liable to pay GST on the whole contract @28% - there is no ‘Mixed supply' because no individual supplies are made in the instant case: AAR
- Application disposed of: AAR
2019-TIOL-207-AAR-GST
Odyssey Tours And Travels Pvt Ltd
GST - Questions raised by the applicant are in the nature of seeking an advice on the procedures to be followed by the assessee and are not covered under sub-section 2 of section 97 of the Act - questions asked are not covered under the mandate of the authority - Application rejected: AAR
- Application rejected: AAR
2019-TIOL-206-AAR-GST
Pacific Quartz Surfaces Llp
GST - Slabs of Quartz (Artificial stone) is classifiable under HSN 6810 1990 and attracts GST @18%: AAR
- Application disposed of: AAR
2019-TIOL-205-AAR-GST
S B Reshellers
GST - Activity of converting Bare shaft/beams supplied by Customers into ready to use Sugar Mill Rollers (by using one's own raw material) is supply of “goods" and not supply of “service"; cost of shaft/beam supplied by customer is includible in value of said supply for purpose of payment of GST - Applicant cannot be considered as ‘job worker' within the meaning of s.2(68) and s.143 of the Act/Rules: AAR
- Application disposed of: AAR
ARTICLES
Credit on Ambulance: One Step Forward and Two Steps Back?
Development Rights - Taxability under GST Law?
GST - Blocked credits of ITC and the underlying rationale
