AAR CASES
2019-TIOL-388-AAR-GST
Knowlarity Communications Pvt Ltd
GST - Applicant is not eligible to claim ITC of tax paid on Input invoices of goods or services procured or availed by a registered person before its effective date of registration - however, applicant is eligible to claim ITC on such inputs lying in stock on the day previous to the effective date of registration subject to other conditions in the Act/Rules: AAR
- Application disposed of: AAR
2019-TIOL-387-AAR-GST
Karnataka Food And Civil Supplies Corporation
GST - Applicant is in the business of distributing Rice, Wheat, Palm Oil, Toor dal, salt etc. under the Public Distribution System allocated by the Government of Karnataka - Applicant is hiring a godown of Central Warehousing Corporation (CWC), Belgaum and paying storage shares for the agreed space for storage - Applicant is using this godown for storage of commodities which comprise both exempted as well as taxable goods - CWC is charing GST as per the dedicated warehousing agreement and the applicant seeks to know whether the entire amount of storage charges is liable to tax or is it only to the extent of amount used for storing taxable goods - applicant refers to 12/2017-CTR wherein the services by way of storage or warehousing of rice is exempted under Entry 24; that services relating to agricultural produce by way of storage or warehousing of agricultural product is also exempt under Entry no. 54 of 12/2017-CTR.
Held: Services provided by the Central Warehousing Corporation to the applicant are covered under Renting of Commercial space in Immovable property and not storage service of goods - Service is covered under SAC 997212 and is liable to CGST of @9% under Entry no. 16 of 11/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-386-AAR-GST
Juniper Networks Solution Pvt Ltd
GST - Delivery of spares by applicant based in Karnataka to ultimate consumer on account of M/s JNSIPL, Maharashtra, where invoice is raised against M/s JNISPL, Maharashtra and goods are delivered to the ultimate consumer of M/s JNSIPL, Maharashtra would not amount to a supply to the ultimate consumer under the GST Act - however, supply is made to M/s JNSIPL, Maharashtra and invoice needs to be raised on them - Delivery of spares is a bill to ship to transaction and the ultimate delivery of the spares is on account of M/s JNSIPL, Maharashtra to the consumer for the purpose of AMC services undertaken by M/s JNSIPL, Maharashtra on which IGST is paid in Maharashtra and rightly so: AAR
- Application disposed of: AAR
2019-TIOL-385-AAR-GST
Karnataka Co-Operative Milk Producers Federation Ltd
GST - Flavoured milk supplied as a ready to consume drink in Tetra-pack containers or bottles is classifiable under Tariff Heading 0402 9990 and not under 2202 9930: AAR
- Application disposed of: AAR
2019-TIOL-384-AAR-GST
Cartus India Pvt Ltd
GST - Applicant is engaged in supply of ‘Relocation Management Service' to its clients located in India, which primarily involves facilitation/administration/management of relocation of client's employees from one location to another - for the purposes of GST, the applicant is classifying the said services as ‘Support services' under SAC 9985 - applicant seeks to know whether the gamut of services collectively referred to as “Relocation Management Service” provided would constitute as a composite supply or mixed supply for the purpose of taxability under GST.
Held: Services rendered by the applicant do not constitute a composite supply but a mixed supply when the services are billed for a single price in case where the relocation related services are actually provided by them; services provided to the company as an agent are "Management support services of relocation related services” which is a single service covered under SAC 9985 and is covered under Entry no. 23(ii) of 11/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-383-AAR-GST
Conservia Ecocrafts India Pvt Ltd
GST - Areca leaf plates made out of pericarnium (a part of the leaf of Areca plant) of Areca leaves by the process of cutting and heat pressing with moulds are liable to tax @2.5% as per Entry no. 198A of Schedule I of 11/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-382-AAR-GST
Informatics Publishing Ltd
GST - Applicant imports various online journals from foreign suppliers and supplies them mainly to educational institutions - This is an online information and database access and retrieval service provided by applicant to its subscribers and not a sale or supply of online journals - Providing access to the online content by applicant to his users is covered under SAC 998431 and liable to tax @9% CGST under Entry no. 22 of 11/2017-CTR - since transaction is not exempt, there is no restriction on ITC claims: AAR
- Application disposed of: AAR
2019-TIOL-381-AAR-GST
Informatics Publishing Ltd
GST - Applicant is in the business of supplying online journals and have a portal called J-Gate which is a platform for searching various educational journals - applicant seeks a ruling as to whether the supply of services in the nature of subscription to J-Gate by educational institutions is eligible for exemption from GST under 2/2018-CTR.
Held: Contention of applicant that if Tax India Online (TIOL) and GST Law Times are considered as journals, J-Gate should also be considered as an online journal is misplaced - Applicant only acts as the gateway to the data and are not its owners - in respect of the metadata, the educational institutes have to further pay the publishers to get access to the full text of articles - what the applicant supplies is educational material/information already prepared by someone else - applicant only acts as a platform for supply of information or as an aggregator of information in case of metadata - therefore, the services transaction are not covered under sub-item (v) of item (b) of Serial no. 66 of 12/2017-CTR as amended - instead the transaction of supply of information by applicant is more appropriately covered under SAC 998431 and is liable to tax @9% CGST under entry no. 22 of 11/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-380-AAR-GST
Ascendas Services India Pvt Ltd
GST - Applicant has entered into a contract with Bangalore Metropolitan Transport Corporation (BMTC) for facilitating the service of transportation of employees of the tenants of the business park by providing a chartered bus - Bus passes are sold by BMTC to applicant - Applicant charges a separate fee in the form of ‘facilitation fee' for arranging this facility for the commuters and this practice is followed for both non-AC regular passes as well as combo bus passes - Value of bus passes distributed by applicant to commuters and facilitation charges is to be included in the value of services provided by applicant; applicant is not an intermediary since it is the applicant who is receiving services from BMTC and providing services to the commuters and all are on principal to principal basis and applicant is neither the agent of BMTC or the commuter: AAR
- Application disposed of: AAR
2019-TIOL-379-AAR-GST
Arivu Educational Consultants Pvt Ltd
GST - Applicant provides coaching, learning and training services in relation to under-graduate, graduate and post-graduate degree, diploma and professional courses on a standalone basis to students - Activity of collecting exam fees (charged by any university or institution) from students and remitting the same to that particular university or institution without any value addition to it is a service as a pure agent and hence value is excluded from the taxable value of appellant in terms of rule 33 of the Rules: AAR
- Application disposed of: AAR
2019-TIOL-378-AAR-GST
Alcon Consulting Engineers India Pvt Ltd
GST - Amounts paid to the employees as reimbursement of expenses incurred by them in the course of employment are not liable to tax as the transaction of the services supplied by a supplier to the employee and paid by the employee is liable to tax after 30.09.2019 - remuneration paid to Director is liable to tax under reverse charge mechanism in terms of s.9(3) r/w Entry no. 6 of 13/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-377-AAR-GST
Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust
GST - Applicant, a Trust, is liable to pay tax on renting of temporary residential rooms of all categories to devotees if the declared tariff of a unit of accommodation is Rs.1000 or more per day or equivalent; they are also liable to pay tax on renting of space for stalls; on supply of food and beverages at subsidised rates to devotees; on providing space for registered person without consideration for supply of food and beverages to devotees only if the applicant and such registered person are ‘related persons'; is liable to tax for acting as an intermediary for booking of hotel rooms to the pilgrims from outside if he does not satisfy all the conditions for being considered as a ‘pure agent': AAR
- Application disposed of: AAR
