2019-TIOL-36-AAR-GST
Tuticorin Lime And Chemical Industries
GST - Industrial Grade Quick lime having 86% of calcium oxide content and Industrial grade slacked lime having 86% of Calcium Hydroxide content proposed to be supplied by applicant is classifiable under CTH 2825 9090 and CTH 2825 9040 respectively and attract GST @18% as per sl. No. 38 of Schedule III of Notification 1/2017-CTR: AAR
- Application Dispose of: AAR
2019-TIOL-35-AAR-GST
Dr Amin Controllers Pvt Ltd
GST - Applicant has entered into contracts with Tamil Nadu Water Supply & Drainage Board and Chennai Metro Water Supply and Sewage Board for conducting Third Party inspection for procurements of equipment supplied by L&T, seeks ruling on taxability.
Held: Applicant is supplying ‘Pure Services' of Inspection to TWAD and CMWSSB which is a ‘governmental authority' and which service is related to Water Supply and Sewerage covered under Twelfth Schedule of Article 243W of the Constitution of India - such services are exempted in terms of sr. no. 3 of Notification 12/2017-CTR: AAR
GST - Issue regarding raising of credit notes is of procedural nature and, therefore, not answered: AAR
- Application disposed of: AAR
2019-TIOL-34-AAR-GST
Senthilkumar Thilagavathy
GST - Non-woven carry bags/shopping bags supplied by applicant are classifiable under CTH 4202 2210 and Cotton Carry bags are classifiable under CTH 4202 2220 - up to 14.11.2017, they were chargeable to GST @18% in terms of sl. No. 126, 127 of Schedule III to notification 1/2017-CTR - However, from 15.11.2017, Cotton carry Bags are taxed @12% GST, sl. No. 89 of Schedule II of said notification whereas Non-woven carry bags continue to attract 18%, sl. No. 124 of Schedule III to notification 1/2017-CTR and corresponding State notification: AAR
- Application disposed of: AAR
2019-TIOL-33-AAR-GST
Sadesa Commercial Offshore De Macau Ltd
GST - Goods are not to be subjected to IGST when bonded and the payment of Integrated tax is to be effected when the goods are removed for home consumption from bonded warehouse under the provisions of the Customs Act, 1962 - Board Circular 3/1/2018-IGST dated 25 May 2018 relied upon: AAR
GST - In the event the applicant is exclusively conducting the activity of exporting goods to Free Trade & Warehousing Zones and which are subsequently sold to Indian customers who clear the same on payment of appropriate Customs duties, they are not liable to registration u/s 23(1) of the CGST Act: AAR
- Application disposed of: AAR
2019-TIOL-32-AAR-GST
Savani Screens
GST - Non-woven carry bags supplied by applicant are classifiable under CTH 4202 2210 and Cotton Carry bags are classifiable under CTH 4202 2220 - up to 14.11.2017, they were chargeable to GST @18% in terms of sl. No. 126, 127 of Schedule III to notification 1/2017-CTR - However, from 15.11.2017, Cotton carry Bags are taxed @12% GST, sl. No. 89 of Schedule II of said notification whereas Non-woven carry bags continue to attract 18%, sl. No. 124 of Schedule III to notification 1/2017-CTR and corresponding State notification: AAR
- Application disposed of: AAR
2019-TIOL-31-AAR-GST
Tamil Nadu Water Investment Company Ltd
GST - Goods are not to be subjected to IGST when bonded and the payment of Integrated tax is to be effected when the goods are removed for home consumption from bonded warehouse under the provisions of the Customs Act, 1962 - Board Circular 3/1/2018-IGST dated 25 May 2018 relied upon: AAR
- Application disposed of: AAR
2019-TIOL-30-AAR-GST
Bank Of Nova Scotia
GST - Project Management Consultancy (PMC) services contract entered by applicant with Chennai Metro Water Supply and Sewerage Board (a governmental authority) for construction, management and supervision including off-site inspection for the proposed design, build, commission of 45MLD capacity Tertiary Treatment Reverse Osmosis Plant and for consultancy services for preparation of detailed project report for providing smart water supply and sewerage services under Smart City Mission are Pure services and exempted from CGST under sl. No. 3 of notification 12/2017-CTR: AAR
- Application disposed of: AAR
