AAR CASES
2019-TIOL-223-AAR-GST
Vinayak Stone Crusher
GST - Applicant is engaged in business of Crushing boulders resulting into broken or crushed stone, ballast - applicant has been granted mining lease for extracting rough boulder of stone from the mining by Rajasthan State government - the State Mining department of the Rajasthan Government collects Royalty at the time of despatch of boulder from the mining place and they have appointed a contractor ‘ Kishore & Party' for collection of the same on behalf of Mining department - Ruling on Classification and rate of Tax sought.
Held: Service provided by State of Rajasthan to applicant for which royalty is being paid is classifiable under SAC 997337; attracts GST @18% - since applicant is recipient of the services provided by the State of Rajasthan they are required to pay GST on reverse charge basis - services provided by State Government of Rajasthan to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State government is exempted with certain restrictions in terms of notification 12/2017-CTR: AAR
- Application disposed of : AAR
2019-TIOL-222-AAR-GST
Venkatasamy Jagannathan
GST - Applicant is employed in Star Health and Allied Insurance Co. Ltd. as Chairman & Managing Director - he seeks a ruling as to whether the profit-sharing agreement between the applicant as an employee and the shareholders attract GST in his hand.
Held: Profit sharing agreement between applicant and various shareholders is an actionable claim and is neither a supply of goods nor supply of services covered under Schedule III of the Act - not taxable under GST: AAR
- Application disposed of : AAR
2019-TIOL-221-AAR-GST
Vedant Synergy Pvt Ltd
GST - Applicant to supply goods and services to the Centre for e-Governance, Government of Karnataka and seeks classification and appropriate rate.
Held: Goods and services supplied by applicant are correctly classifiable under HSN 998316 [Information Technology Infrastructure & Network Management Services] and attracts GST @18%: AAR
- Application disposed of : AAR
2019-TIOL-220-AAR-GST
V V Enterprises Pvt Ltd
GST - Gemini Modern Auto Coffee Filter and Gemini Modern Traditional Coffee Filter supplied by applicant is not meant for domestic use and is correctly classifiable under CH 8419 8190; attracts GST @18%, Schedule III to Notification 01/2017-CTR, earlier sr. no. 453 (upto 14.11.2017) and now sr. no. 320 (w.e.f 15.11.2017): AAR
- Application disposed of: AAR
2019-TIOL-219-AAR-GST
Tata Projects Ltd
GST - Applicant is engaged in the process, design, detailed engineering, procurement, shop fabrication & inspection, supply, storage, site fabrication, erection, inspection & commissioning of fluid servicing system of semi-cryo integrated engine test facility - applicant seeks a ruling as to whether such supply of EPC contract for establishment of Fluids Servicing System wherein both goods and services are supplied can be construed as ‘composite supply'; whether principal supply is taxable @5%, 45/2017-CTR and whether the entire supply would, therefore, be taxed at 5%.
Held: Supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing system between the applicant and ISRO Propulsion Complex is a composite supply in terms of s.2(30) of the Act - supply is a Works Contract in terms of s.2(119) of CGST Act and hence notification 45/2017-CTR is not applicable - complete transaction is taxable at the rate applicable to the supply of Works Contract: AAR
- Application disposed of : AAR
2019-TIOL-218-AAR-GST
Tamil Nadu Edible Oils Pvt Ltd
GST - Applicant submitted that they are using their own transportation and seek a clarification as to whether in case of multiple consignments in a conveyance, each having below Rs.1 lakh invoice/consignment value, there is a requirement for generating e-way bill - that whether e-way bill is required for consignments pertaining to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the inoices exceds specified limit.
Held: CGST Act limits the Advance Ruling Authority to decide the issues earmarked for it u/s 97(2) of the Act and no other issue can be decided - Issue for which a ruling is sought depends on the ‘provisions of the E-way bill' which is not in the ambit of this authority - application is, therefore, rejected on the issue of lack of jurisdiction: AAR
- Application rejected: AAR
2019-TIOL-217-AAR-GST
Sri Dhanalakshmi Welding Works
GST - Classification of the Dairy Machinery cannot be pronounced in view of absence of details: AAR
GST - Activity of supply undertaken in respect of work order awarded by Tiruchirapalli Dist. Co-op Milk Producers Union Ltd. and that by Kancheepuram Thiruvallur Dist. Co-op. Milk Producers Union Ltd. is classifiable under SAC 998717 and chargeable @18% GST - work undertaken is in relation to repair/replacement/installation of pipelines etc. which are part of machinery used in dairy industry and same is not relating to any immovable property, hence does not fall under the category of Works Contract: AAR
GST - Applicability or otherwise of E-way bill procedure and details to be filled in GSTR-1 are not within the purview of the Authority in terms of s.97(2) of the Act: AAR
- Application disposed of: AAR
2019-TIOL-216-AAR-GST
Rossi Gear Motors India Pvt Ltd
GST - Gear Motors is classifiable under CTH 8501 and attracts GST @18%, Sr. no. 372 of Schedule III, 01/2017-CTR: AAR
GST - Question as to whether gear motors can be considered as gears and gearings is not answered since not covered under purview of s.97(2) of the Act: AAR
- Application disposed of : AAR
2019-TIOL-215-AAR-GST
National Highway Authority Of India
GST - Applicant is currently undertaking modification/diversification of various Highways - power transmission lines of RVPNL passing along these roads are required to be either raised or shifted and in these circumstances, the applicant is executing the said work but under supervision of RVPNL - such transmission lines are the property of RVPNL - application filed seeking a ruling as to whether there is any ‘Asset transfer' by NHAI to RVPNL in shifting of transmission lines and whether such supply is leviable to GST.
Held: Asset constructed by the applicant does not fall under the category of ‘goods' as defined under GST Act, 2017, therefore, no supply is involved and accordingly no GST is leviable: AAR
- Application disposed of : AAR
2019-TIOL-214-AAR-GST
Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd
GST - Applicant, a co-operative society registered under the Rajasthan Co-operative Societies Act, 1965 deals in manufacturing of Milk, Ghee etc. and other milk related products - they have sought a ruling as to whether they are liable to deduct tax at source (TDS) from payment made to vendors for providing/procuring taxable goods and services for making its supplies.
Held: Applicant is neither established under the Societies Registration Act, 1860 nor it is established/constituted by any government (viz. Central government/State government/Local authority) - applicant, therefore, does not fall under any category of s.51 of the GST Act, therefore, provisions of TDS are not appicable: AAR
- Application disposed of : AAR
2019-TIOL-213-AAR-GST
Greentech Mega Food Park Pvt Ltd
GST - Applicant is a special purpose vehicle set up for establishing ‘Mega Food Park' - Applicant has identified/developed certain individual plots on the project site for the purpose of transferring the plots for a lease of 99 years and setting up of industrial units in accordance with the Scheme guidelines - applicant wishes to enter into lease agreements with several lessees for a total period of 99 years for a consideration towards booking and allotment of developed plot - applicant seeks advance ruling on whether the lease agreement is a sale of immovable property and outside GST.
Held: Lease agreement between the applicant i.e. the lessor and the lessee for a period of 99 years is a lease agreement of immovable property classifiable under HSN 9972 and attracts GST @18%: AAR
- Application disposed of : AAR
2019-TIOL-212-AAR-GST
Daimler Financial Services India Pvt Ltd
GST - Applicant registered with Central Bank of India as a Non-banking Financial institution engaged in the activities of ‘leasing and finance' - applicant seeks to know as to whether the interest subvention income received by them from Mercedes Benz India Pvt. Ltd. is chargeable to GST.
Held: Applicant is agreeing to provide vehicle loan to buyers of MB India's vehicles at a lower interest rate as decided between DFSI and MB India and also to provide better customer luxury experience, structured insurance products offerings with claims, processing within minimum turnaround time, tailor made products, quick loan approvals, maintaining customer relation etc. as per the MOU between applicant and MB India - supply of service is, therefore, covered under SAC 999792 as ‘Other Miscellaneous Services, agreeing to do an act' - Interest subvention received by applicant from Mercedes Benz India Pvt. Ltd. to reduce the effective interest rate to the final customer is chargeable to GST as a supply under SAC 9997 92 as ‘Other Miscellaneous Services' attracting GST @18%, Sl. no. 35 of 11/2017-CTR: AAR
Application disposed of
2019-TIOL-211-AAR-GST
All Rajasthan Corrugated Board And Box Manufacturers Association
GST - Applicants to conduct a conference and organise an exhibition in Jaipur in December 2019 and they seek a ruling on various issues related to classification and tax rate.
Held: Services provided by applicant to delegates and exhibitors is a composite supply and classifiable under SAC 998596 - service of brand promotion packages offered by the applicant is a composite supply SAC 998397 and they are liable to pay GST in this regard since not covered under reverse charge mechanism - ITC is available on services of hotel including accommodation, food and beverages (including that supplied by outside caterers), services provided by event managers like pick-up and drop, exhibition stall set-up, tenting etc.: AAR
- Application disposed of : AAR
2019-TIOL-210-AAR-GST
Alekton Engineering Industries Pvt Ltd
GST - Triple screw pumps and parts thereof supplied to Indian Navy are parts of vessels classifiable under 8906 and are themselves classifiable under chapter 8413; are covered under Entry sl. no. 252 of Schedule I of Notification 1/2017-CTR and attract GST @5%: AAR
Application disposed of : AAR
