GST - Applicant is a manufacturer of Rice polisher made out of flexible and elastic rubber and seeks a ruling on the classification of the said goods - Application filed on 21.11.2018.
Held: It is observed that proceedings against the applicant u/s 71 of the GST Act had been initiated on 31.07.2018 - as the proceedings on the same question on which the applicant was seeking a ruling was pending against the applicant on the date of hearing, in view of section 98(2) of the CGST Act, Authority cannot admit the application - application rejected: AAR
- Application rejected: AAR
GST - Air Dryer complete with final filter used in braking system of locomotive is rightly classified by the supplier under HSN Code 8421 and attracts @18% GST - merely due to the fact that the goods in question are being supplied to the Indian Railways, it cannot be classified under HSN 8607 @5% GST as Parts of Railway or tramway locomotives or rolling-stock: AAR
- Application disposed of: AAR
GST - Members of AAR have different views as regards classification and leviability of GST on supply of 'Rejected Wheat seed' and 'Rejected Paddy seed', under Chapter 12 as seeds @5% GST or under Chapter 10 as Cereals @ Nil GST, therefore, reference made to the Appellate Authority for hearing and decision on the issue u/s 98(5) of the CGST Act: AAR
- Application disposed of: AAR
GST - Eucalyptus/Poplar Woods waste in logs having length of 30 cm to 200 cm and girth of approximately 10 cm to 60 cm do not fall under HSN 4401 as is claimed by the applicant and, therefore, are not chargeable to GST @ 5% - applicant has failed to correctly frame the question - length and girth are not the criteria for the classification of wood under chapter 44 or specifically 4401: AAR
- Application disposed of: AAR
2019-TIOL-25-AAR-GST
Posco India Pune Processing Center Pvt Ltd
GST - Hotel is used as a residential accommodation by the MD/GM which implies that the same is used for their personal consumption - providing residential accommodation in a hotel is not in furtherance of the applicant's business - since the accommodation is being used for their personal comfort, in view of the provisions of s.17(5)(g) of the CGST Act, applicant is not eligible to claim the ITC for the same: AAR
GST - Insofar as the question whether the invoice for quality claim raised by the applicant on POSCO Daewoo Corporation located in Korea will be treated as 'export of service', in view of the fact that the applicant has not divulged the entire details on this aspect, AAR refrains from answering this question: AAR
GST - Recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the applicant - since applicant is not rendering any service of health insurance to their employees, there is no supply of service u/s 7 of the CGST Act, 2017 - therefore, there is no need to answer the question posed viz. what would be time of supply and value of supply - Applicant cannot claim ITC of GST charged by the Insurance company to this extent: AAR
- Application disposed of: AAR
GST - EPC contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement etc. of immovable property since transfer of property in goods is involved in the execution of such contract - such contract is nothing but a composite supply of Works Contract as per GST law and notification 11/2017-CTR is applicable but the rate of GST is 18% since not being original works: AAR
- Application disposed of: AAR
