GST NEWS

GST - Gurgaon DGGI nabs two persons in fake invoice racket

HIGH COURT CASES

2019-TIOL-2690-HC-KAR-GST

Gemini Security And Allied Service Vs CCGST

GST - Petitioner had challenged the communication dated 03.04.2019 directing the provisional attachment of his bank account - Single Judge stayed the impugned order subject to deposit of 50% of the balance demand - By the order dated 18th July 2019, the second respondent was permitted to withdraw the 50% of the balance demand made by the first respondent from the Bank Account freezed - Order dated 27th June 2019 imposing the condition of deposit of 50% is the subject matter of challenge in this appeal.

Held: Appellant has tendered an affidavit evidencing payment of CGST from August 2018 to March 2019 amounting to Rs.3,93,81,214/- - Counsel for respondent does not dispute that the entire amount due and payable, for which the provisional attachment under Section 83 of the CGST Act was issued has been paid by the appellant - Therefore, the communication dated 03.04.2019 is quashed and set aside - appeal is allowed: High Court [para 6]

- Appeal allowed: KARNATAKA HIGH COURT

2019-TIOL-2689-HC-JHARKHAND-GST

Sanjay Agencies Vs GSTN

GST - Petitioners have filed applications for getting the transitional Input Tax credits for which Form GST TRAN-1 was filed.

Held: All these writ applications are disposed of with the direction that if the petitioners have already preferred such applications before the Nodal Officer, the same shall be forwarded by the Nodal Officer to the Information Technology Grievances Redressal Committee, and if such application has not been preferred by any of the petitioners, they shall prefer the applications for getting the transitional input tax credit by filling up the Form GST TRAN-I and submitting the same to the Nodal Officer, within a period of three weeks, and thereafter, the Nodal Officer shall forward the claims of the petitioners to the Information Technology Grievances Redressal Committee, within a further period of four weeks thereafter - It is for the Information Technology Grievances Redressal Committee, to take a final decisions in all these matters as expeditiously as possible - Applications disposed of: High Court [para 5, 6]

- Applications disposed of: JHARKHAND HIGH COURT

2019-TIOL-2687-HC-MUM-GST

CGST/ST/Finance Act, 1994/ Public Gambling Act, 1867 - Online Fantasy Sports Gaming - (a) Whether the activities of the respondent No.3 amount to 'Gambling' / 'Betting'? (b) Whether there is any merit in the allegation of violation of Rule 31A(3) of CGST Rules, 2018 and erroneous classification?

Held: In respect of the first issue, after considering the very same activities of the respondent No.3 at considerable length, it has already been held by the Punjab and Haryana High Court that the activities performed by the respondent No.3 do not amount to 'gambling', even as per the Public Gambling Act, 1867- the Punjab and Haryana High Court has categorically held that these are games of skill and not games of chance - various judgments have been referred and relied upon in the said judgment - there is no reason to take a different view – the petitioner has relied upon the definition of "Betting or Gambling" in Finance Act, 1994 [Finance Act] as contained in definition in section 65- B(15) thereof - only if the result of the game/contest is determined merely by chance or accident, any money put on stake with consciousness of risk and hope to gain, would be 'gambling' or 'betting' - there is no merit in the submission that the result of their fantasy game/contest shall be considered as merely by chance or accident notwithstanding involvement of substantial skill - the petitioner has lost sight of the fact that the result of the fantasy game contest on the platform of respondent No.3, is not at all dependent on winning or losing of any particular team in the real world game - thus, no betting or gambling is involved in their fantasy games - their result is not dependent upon winning or losing of any particular team in real world on any given day - it is thus clear that the activity of the respondent No.3 do not amount to 'gambling' or 'betting' or 'wagering' even if the definition contained in Finance Act is taken into consideration - the allegation of the petitioner regarding GST evasion or erroneous classification is also directly based on the outcome of the above first issue - only, if their Online Fantasy Sports Gaming is 'gambling' or 'betting', there is a scope to infer possibility of any tax evasion - the activities mentioned in Schedule III under section 7(2) of the CGST Act are not taxable as the same are neither 'supply' of goods nor 'supply' of services - the entry in schedule III relevant for the instant case is Entry 6 which includes actionable claims, other than lottery, betting and gambling - in the instant case, admittedly, there is no dispute that the amounts pooled in the escrow account is an 'actionable claim', as the same is to be distributed amongst the winning participating members as per the outcome of a game - but, as held hereinabove since the activities of the respondent No.3 do not amount to lottery, betting and gambling, the said actionable claim would fall under Entry 6 of the Schedule III under section 7(2) of CGST Act - therefore, this activity or transaction pertaining to such actionable claim can neither be considered as supply of goods nor supply of services, and is thus clearly exempted from levy of any GST - thus, there is no merit in the submission that the entire deposit received from the member is taxable - it is also erroneously contended that even this amount shall be included in the definition of expression 'consideration' as per section 2(31) of the CGST Act - the scope of definition of 'consideration' extends only in relation to "the supply of goods or services or both” - since, the said activity or transaction relating to the actionable claim qua the amounts of participants pooled in escrow arrangement, for which only acknowledgement is given, is neither supply of goods nor supply of services, the same is clearly out of the purview of the expression 'consideration' - since the CGST Act itself do not allow the imposition of Tax on such 'actionable claim' in relation to the Online Fantasy Sports Gaming of the respondent No.3, it being other than lottery, betting and gambling, the Rule 31A(3) of CGST Rules 2018 cannot be read in such a manner so as to override the parent CGST Act - since the actionable claim in the Online Fantasy Sport Gaming of the respondent No.3 are amongst such actionable claims as per Schedule III and section 7(2) of the Act, which are not considered as 'supply of goods' or 'supply of services', Rule 31A has no application. moreover, actionable claim referred to in Rule 31A is limited to only activities or transactions in the form of chance to win in “lottery” or “betting” or “gambling” or “horse racing in a race club” - thus, Rule 31A which is restricted only to such four supplies of actionable claim, has no application in this case - it is further claimed by the Petitioner that respondent No.3 is liable to levy GST @ 28%, however, respondent No.3 wrongfully, to evade tax, claims classification under entry 998439 on the sum received by it as platform fees - even this submission is wholly misconceived - the entry 998439, as clarified in the Explanatory Notes, evidently covers host of online games which are intended to be played on the Internet and involve payment by subscription, membership fee, pay-per-play or pay per view - the said entry, however, excludes on-line gambling services - since the Online Fantasy Sports Gaming of respondent No.3 are not gambling services, the respondent No.3 is not in error in paying GST under this entry for its on-line gaming activities, by paying applicable GST @ 18% - the authorities have, therefore, not taken any coercive steps against the respondent No.3, and rightly so - no case for issuing any directions is made out - it is seen that the entire case of the Petitioner is wholly untenable, misconceived and without any merit - it can be seen that success in Dream 11's fantasy sports depends upon user's exercise of skill based on superior knowledge, judgment and attention, and the result thereof is not dependent on the winning or losing of a particular team in the real world game on any particular day - it is undoubtedly a game of skill and not a game of chance - the attempt to reopen the issues decided by the Punjab and Haryana High Court in respect of the same online gaming activities, which are backed by a judgment of the three judges bench of the Apex Court in K.R.Lakshmanan [AIR 1996 SC 1153], that too, after dismissal of SLP by the Apex Court is wholly misconceived - the criminal PIL is dismissed : HIGH COURT [para 6, 8, 9, 12, 13, 14, 15, 16, 17, 18]

- Criminal PLI dismissed: BOMBAY HIGH COURT

2019-TIOL-2683-HC-DEL-GST

GST - Petitioner seeking a writ of mandamus or any other writ, order or direction seeking directions to the respondents to open the GST portal to enable the petitioner to file its claim of credit in form GST TRAN-1 which the petitioner could not do for reasons beyond its control and due to technical glitches in the system of the respondents; that the Petitioner was logged out of the portal every time it attempted to save the Form and the portal repeatedly displayed either "Network Error" or "Site Can't be reached"; that representations to the respondents did not provide any relief, therefore, this petition.

Held: Nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd - 2019-TIOL-1564-HC-DEL-GST decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually; that the said decision has been followed in many other cases - the petition is, therefore, allowed by directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019 - Respondents are directed to process the petitioner's claim in accordance with law once the Form GST TRAN–1 is filed: High Court [para 7 to 9]

- Petition disposed of :DELHI HIGH COURT

2019-TIOL-2682-HC-DEL-GST

GST - Petitioner seeking a writ of mandamus or any other writ, order or direction seeking directions to the respondents to open the GST portal to enable the petitioner to file its claim of credit in form GST TRAN-1 which the petitioner could not do for reasons beyond its control and due to technical glitches in the system of the respondents; that Petitioner tried filing Form TRAN-1 on the common portal on 23.08.2017, however, the TRAN-1 was not processed and error messages were displayed by the system; that the petitioner could not avail transition of credit, presumably because of low bandwidth, given the fact that large number of assessees all over India were trying to submit the declaration in Form TRAN-1 before the last date, therefore, this petition.

Held: Nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd - 2019-TIOL-1564-HC-DEL-GST decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually; that the said decision has been followed in many other cases - the petition is, therefore, allowed by directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019 - Respondents are directed to process the petitioner's claim in accordance with law once the Form GST TRAN–1 is filed: High Court [para 8 to 10]

- Petition disposed of :DELHI HIGH COURT

2019-TIOL-2681-HC-DEL-GST

GST - Petitioner seeking a writ of mandamus or any other writ, order or direction seeking directions to the respondents to open the GST portal to enable the petitioner to file its claim of credit in form GST TRAN-1 which the petitioner could not do for reasons beyond its control and due to technical glitches in the system of the respondents; that every time an attempt was made to upload the Form TRAN-1, the portal repeatedly showed the "Registration Window" instead of TRAN-1 option on the Menu Bar ; that representations to the respondents did not provide any relief, therefore, this petition.

Held: Nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd - 2019-TIOL-1564-HC-DEL-GST decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually; that the said decision has been followed in many other cases - the petition is, therefore, allowed by directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019 - Respondents are directed to process the petitioner's claim in accordance with law once the Form GST TRAN–1 is filed: High Court [para 7 to 10]

- Petition disposed of :DELHI HIGH COURT

2019-TIOL-2680-HC-DEL-GST

GST - Petitioner seeking a writ of mandamus or any other writ, order or direction seeking directions to the respondents to open the GST portal to enable the petitioner to file its claim of credit in form GST TRAN-1 which the petitioner could not do for reasons beyond its control and due to technical glitches in the system of the respondents; that petitioner repeatedly tried to file Form TRAN-1, however, it could not furnish the details on account of failure of system to accept the information on the common portal ; that representations to the respondents did not provide any relief, therefore, this petition.

Held: Nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd - 2019-TIOL-1564-HC-DEL-GST decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually; that the said decision has been followed in many other cases - the petition is, therefore, allowed by directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019 - Respondents are directed to process the petitioner's claim in accordance with law once the Form GST TRAN–1 is filed: High Court [para 7 to 10]

- Petition disposed of :DELHI HIGH COURT

2019-TIOL-2679-HC-DEL-GST

GST - Petitioner seeking a writ of mandamus or any other writ, order or direction seeking directions to the respondents to open the GST portal to enable the petitioner to file its claim of credit in form GST TRAN-1 which the petitioner could not do for reasons beyond its control and due to technical glitches in the system of the respondents; that on 28.12.2017, the Petitioner submitted a representation with Respondent No. 3 requesting them to "feed the amount of credit at backend through your system"; that Petitioner sent letter dated 10.04.2018 to Respondent No. 3, bringing it to their notice that despite the extension of the time period for filing of TRAN-1, "the credit is not reflected on the website of the Department"; that Petitioner sent reminders dated 10.10.2018 and 25.03.2019, however, no action in this regard has been taken by the Respondents, therefore, being aggrieved, this petition is filed.

Held: Nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd - 2019-TIOL-1564-HC-DEL-GST decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually; that the said decision has been followed in many other cases - the petition is, therefore, allowed by directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019 - Respondents are directed to process the petitioner's claim in accordance with law once the Form GST TRAN–1 is filed: High Court [para 8 to 10]

- Petition disposed of :DELHI HIGH COURT

2019-TIOL-2664-HC-AHM-GST

GST - The respondent has tendered a report of inquiry made by Chief Commissioner of State Tax - Upon perusal of report, it emerges that it is no better than the earlier report dated 20.10.2019 submitted by Assistant Commissioner of State Tax, and does not meet with the directions issued by this court in letter and spirit - It appears that the Chief Commissioner of G.S.T. has taken a very lenient view in the matter and instead of examining the action of the concerned officers in the context of the relevant provisions of Goods & Services Tax Act, has tried to justify the action of the concerned officers, which is required to be deprecated in the strictest terms - The respondent prays for time to submit another report - At the request, the matter is adjourned: HC

- Matter adjourned : GUJARAT HIGH COURT

AAR CASES

2019-TIOL-468-AAR-GST

GST - For the applicant, ENA is a very important input - They submit that some of the suppliers are charging VAT/CST on ENA used in the manufacture of homeopathic formulation whereas others are charging GST - there being no issue, applicant seeks a ruling.

Held : Applicant is neither a supplier of ENA nor do they propose to undertake supply of ENA, therefore, it is reasonable to believe that the applicant has only academic interest in this issue - application for advance ruling is not admitted in view of section 95(a) of the CGST Act, 2017: AAR

- Application rejected : AAR

2019-TIOL-467-AAR-GST

GST - All the goods manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS Code 3004: AAR

2019-TIOL-466-AAR-GST

VST Industries Ltd

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the service of bundling of tobacco leaves by service providers and then the bundled leaves are sold to others, the rate of tax would be 5% as per Sr. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the service of stripping of tobacco leaves by service providers without getting them threshed and sold such stripped tobacco leaves to others, the rate of GST is 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-465-AAR-GST

Sri Chakra Milk Products LLP

GST - HS Code for flavoured Milk is 2202 9930 and the GST rate is 12% in terms of Entry no. 50 of Schedule II of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-464-AAR-GST

R Gangaiah And Company

GST - Applicant entered into an agreement with Andhra Pradesh State Financial Corporation (APSFC) for construction of multi-storied office building - their customer informed the applicant that APSFC is established under the SFCs Act, 1951 enacted by the Parliament and as per notification 31/2017-CTR the corporation falls under the meaning of ‘Government authority' and ‘Government Entity' - applicant submits that the Corporation comes under the classification of Government Entity for the purpose of GST and the Composite Works for construction of the Corporation's office buildings are original works and the office building agreed for construction is meant for governance of the corporation and is not a stock in trade; that the various composite contracts that are procured by APSFC through the said Works Contract Agreements are covered under the definition of section 2(119) of the CGST Act and, therefore, the rate of GST is 12% as per 31/2017-CTR.

Held: APSFC is a government entity within the meaning of paragraph 4 of clause (x) of 11/2017-CTR - As seen from the Annual reports for the years 2015-16, 2016-17 and 2017-18, as made available on the website of M/s APSFC, they are engaged in providing financial services to industries and entrepreneurs - The income they are getting is fro ‘interest on loans and advances' and also service charges, upfront fee/commitment fee, sale of application forms, profit on sale of assets, commission on insurance, rent received etc., therefore, the activities of M/s APSFC are business activities and not otherwise - applicant has not provided any information or documentary proof evidencing that the construction/building is for use other than for commerce, industry or any other business purpose or profession to be eligible for concessional rate of tax of 12% - as the use of construction/building is for office purpose of M/s APSFC to conduct their activities which are not other than for commerce, industry or any other business or profession, the concessional rate of 12% under notification 24/2017-CTR r/w 31/2017-CTR is NOT available to the applicant - activities under the agreement is a composite supply of Works Contract as defined in s.2(119) of the Act; are classifiable under SAC heading no. 9954 under Construction Services, they fall under entry no. (ii) of Serial no. 3 of 11/2017-CTR and the applicable rate is 18%: AAR

- Application disposed of: AAR

2019-TIOL-463-AAR-GST

Polisetty Somasundaram

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax  would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be  28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-462-AAR-GST

Maddi Lakshmaiah And Company Pvt Ltd

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax  would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be  28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-461-AAR-GST

ML Exports

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax  would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be  28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-460-AAR-GST

KS Subbaih Pillai And Company India Pvt Ltd

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax  would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be  28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-459-AAR-GST

Alliance One Industries India Pvt Ltd

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax  would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be  28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-458-AAR-GST

Michailides Ml Oriental Tobacco Pvt Ltd

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-457-AAR-GST

Polisetty Somasundaram Tobacco Threshers Pvt Ltd

GST - Rate of tax in respect of tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per 4/2017-CTR under reverse charge: AAR

GST - If applicant purchases tobacco leaves from other dealers who have purchased them from farmers for the purpose of trading, the rate would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If applicant segregates the tobacco leaf into grades depending upon their size (width), colour/shade, length, texture and sells such graded tobacco leaf, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If tobacco leaves are butted and sold to other dealers or if the applicant gets the tobacco leaves re-dried without getting them threshed, the rate of tax would be 5% as per Sl. no. 109 of Schedule I of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco leaves threshed and re-dried, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

GST - If the applicant gets the tobacco threshed and re-dried on job work basis at others' premises and then sells such threshed and re-dried tobacco leaves to others, the rate of tax would be 28% as per Sl. no. 13 of Schedule IV of 1/2017-CTR: AAR

- Application disposed of: AAR

2019-TIOL-456-AAR-GST

Parexel International Clinical Research Pvt Ltd

GST - Question whether the services provided by the applicant to the foreign client amounts to export of service cannot be answered by the Authority as s.97 of the CGST Act, 2017 does not empower the authority to give a ruling on the 'place of supply of goods or services' - insofar as 'pass through expenses' are concerned, applicant acts as a 'pure agent' in receiving amounts from foreign clients and passing it on to the local research institutions: AAR

- Application disposed of : AAR

2019-TIOL-455-AAR-GST

Hewlett Packard Enterprise India Pvt Ltd

GST - Activity of setting up of data centre facilities would qualify as ‘Works Contract' as per s.2(119) of the CGST Act - Rate of tax is GST @9% as per Entry no. 3(ii) of 11/2017-CTR: AAR

- Application disposed of: AAR

AAAR CASE

2019-TIOL-76-AAAR-GST

GST - As per the work orders issued by MBL, the appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same - Further, the job also involves filling in the compound, tank and other low lying areas with sand and good earth and consolidating the same by ramming and dressing - activities undertaken by the appellant amount to improvement and modification of land for future construction - in these circumstances, it is not a case of composite supply where the principal supply constitutes of sand, as argued by the appellant, but a case of transfer of property in goods in course of site preparation for construction of the New Central Correctional Home at Baraipur - no infirmity in the order of the AAR - appeal fails: AAAR

-Appeal dismissed : AAAR

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