2020-TIOL-99-NAA-GST
Director General of Anti-Profiteering Vs Subwest Restaurant LLP
GST - Anti-Profiteering - s.171 of the CGST Act, 2017 - Restaurant service - Applicant alleges profiteering by the respondent (a franchisee of M/s Subway Systems India P Ltd.) inasmuch as it is contended that the respondent, despite the reduction in the rate of GST from 18% to 5% w.e.f 15.11.2017 did not reduce the price commensurately and thus profiteered.
Held: DGAP has in its report dated 27.12.2019 inter alia stated that the respondent had increased the base prices of the menu items by more than 9.64% (i.e. by more than what was required to offset the impact of denial of the Input Tax Credit) - DGAP computed the profiteered amount as Rs.6,85,531/- and which report the Authority agrees with - Respondent is directed to reduce his prices commensurately in terms of rule 133(3)(a) of the rules - Since the recipients of the benefit are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central and State Consumer Welfare Fund along with interest @18% - Amount to be deposited within a period of three months - Respondent has denied the benefit of GST rate reduction to the customers of his products w.e.f 15.11.2017 to 30.06.2019 in contravention of the provisions of the section 171(1) of the Act, hence is liable to be imposed with penalty, however, since the penal provisions u/s 171(3A) have been made effective w.e.f 01.01.2020 and was not in operation during the material period when the respondent committed the offence, penalty cannot be imposed retrospectively - notice for penalty imposition is, therefore, not required to be issued - Compliance report is to be submitted by Commissioners concerned within four months: NAA
-Application disposed of : NAA
2021-TIOL-48-AAR-GST
Vishv Enterprise
GST - No evidence has been provided by applicant to establish that Seth L.G. General Hospital falls under definition of 'Central Government' or 'State Government' or 'Local authority' or 'Governmental authority' or 'Government entity - Entry 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 exempts the Pure services provided to Central Government, State Government or Union Territory or Local Authority - In absence of any evidence in support of above, the exemption provided under the Entry 3 of the said Notification cannot be extended to applicant - Exemption is not available to the applicant in respect of supply of manpower services viz. Para-medical Administrative, Technical and other Staff on Outsource basis made to Seth L.G. General Municipal Hospital in terms of Serial No 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017: AAR
-Application disposed of : AAR
2021-TIOL-47-AAR-GST
Sterling Accuris Wellness Pvt Ltd
GST - MRSA PCR testing with MECC & MECA are done by applicant for purely academic and research purpose are not covered under Sr. No. 74 of Notification No. 12/2017-CT (Rate) date 28.06.2017 - Hence, the applicant is liable to pay GST on the services provided to the client: AAR
GST - Applicant has submitted nothing in their application about the type and nature of the Service - It appears that the applicant has just posed a hypothetical question without any facts on records - Hence, no ruling can be given: AAR
-Application disposed of : AAR
2021-TIOL-46-AAR-GST
DM Net Technologies
GST - Applicant wishes to know as to whether the services provided by them in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12 / 2017-Central Tax (Rate) dated 28th June, 2017.
Held: Key criterion for qualification of any service under the above exemption would be that education delivered results in a legally recognized qualification being granted to the student - Applicant is an educational consultant and a professional in the fields of Computer Animation, IT-Infrastructure Management System and Mobile Computing & Application Education, which uses their experience and knowledge in teaching, to help with curriculum development and other issues to Gujarat University and parents face - The applicant designs and handles the courses, namely M.Sc.-IT in Animation, M.Sc.-IT in Mobile application, M.Sc.-IT in IMS (Infrastructure Management Systems) and M.Sc.-IT in Network Securities, which is undertaken by Gujarat University - The applicant then, on the basis of the approved courses, provide training to the students - Further, the applicant also helps to administer the admission and fees collection process - Training given by the applicant as a Private Institutes would not be covered, as such training does not lead to grant of a recognized qualification - Thus, the applicant does not have any specific curriculum and does not conduct any examination or award any qualification/degree - Hence, the applicant does not qualify as educational institution - Applicant is, therefore, not at all entitled for exemption in respect of said services provided by the applicant to Gujarat University, under Entry at Sr. No. 66 of the exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended: AAR
-Application disposed of : AAR
2021-TIOL-45-AAR-GST
Shree Arbuda Transport
GST - In view of non-submission of copies of agreement or any other relevant documents with regard to the services to be supplied/provided by the applicant, no decision can be taken in the matter of the questions on which ruling has been sought by the applicant: AAR
-Application disposed of : AAR
2021-TIOL-44-AAR-GST
Apar Industries Ltd
GST - Applicant has failed to prove their claim that the marine pressure tight cables and marine non-pressure tight cables manufactured and supplied by them are integral parts of warship without which the warship would not come into existence or would not be complete - Therefore, it is concluded that the marine pressure tight cables and the marine non-pressure tight cables manufactured and supplied by the applicant to the Navy are not parts of the warship and hence the benefit of reduced rate of GST of 5% is not available to the applicant as per Notification No. 01/2017-Integrated Tax (Rate) : AAR
-Application disposed of : AAR
2021-TIOL-43-AAR-GST
Anandjiwala Technical Consultancy
GST - In absence of submission of proper documents with regard to the services provided by the applicant to the Rajkot Urban Development Authority, it would not be possible for the Authority to decide as to whether the services provided by the applicant are ‘pure' or otherwise or whether the aforementioned exemption from GST is available to them or otherwise: AAR
-Application disposed of : AAR
