2021-TIOL-1515-HC-DEL-GST

Amit Gupta Vs Directorate General of GST

GST - According to the respondent, the petitioner was the director/ key person in M/s Brilliant Metals Pvt. Ltd., M/s Progressive Alloys India Pvt. Ltd and M/s JBN Impex Pvt. Ltd. and he devised a mechanism to claim ITC on the strength of bills of various suppliers which were non-existing and fictitious - Case of the respondent is that out of more than Rs. 212 crores ITC availed by the petitioner, atleast ITC 27.05 crores were fraudulent - The petitioner was arrested and granted bail vide order dated 23rd December, 2019 subject to deposit of the amount of Rs. 2.70 crores and which was paid - By this petition, the petitioner impugns the order dated 9th July, 2021 passed on the application of the respondent seeking cancellation of the bail granted to the petitioner vide order dated 23rd December, 2019.

Held : Petitioner appears to have availed ITC worth more than Rs. 212 crores in M/s Brilliant Metals Pvt. Ltd., more than Rs. 21 crores in M/s Progressive Alloys India Pvt. Ltd. and more than Rs. 27 crores in M/s JBN Impex Pvt. Ltd. totalling to Rs. 260 crores availment - Till date, the case of the respondent is that the petitioner has availed ineligible ITCs to the tune of Rs. 27.05 crores, thereby implying that at the moment there is no material before the respondent that ITC's worth around 233 crores are also fraudulent - In the backdrop of these facts, Court deems it fit to stay the impugned order till the next date of hearing - NBW issued against the petitioner are kept in abeyance - Matter listed on 21st September, 2021: High Court [para 6, 8]

- Matter listed: DELHI HIGH COURT

2021-TIOL-168-AAR-GST

ST Thomas Hospital

GST -   Supply of medicines, surgical items, implants, stents, and other consumables to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply where the principal supply is healthcare services falling under SAC 999311 which is exempted as per entry at Sl. No. 74 of Notification No. 12/2017-CTR -  The supply of food to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a component of the composite supply where the principal supply is healthcare services falling under SAC 999311 which is exempted as per entry at Sl. No. 74 of Notification No. 12/2017-CTR -  The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of Section 17(2) of the CGST Act, 2017 and Rule 42 of the CGST Rules, 2017 - The eligible input tax credit shall be calculated as per the formula prescribed in Rule 42 of the CGST Rules, 2017: AAR

- Application disposed of: AAR

2021-TIOL-167-AAR-GST

Neogen Food And Animal Security India Pvt Ltd

GST -   Laboratory reagents supplied by the applicant for rapid testing of foods safety parameters  is appropriately classifiable under Customs Tariff Heading 3822 00 90 and is liable to GST at the rate of 12% as per entry at Sl No. 80 of Schedule II of Notification No. 01/2017-ITR: AAR

- Application disposed of: AAR

2021-TIOL-166-AAR-GST

Narayanappa Ramesh

GST - Landscaping and gardening work provided to Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga, is exempted under entry 3A of the Notification No. 12/2017-CTR provided that the value of goods supplied is not more than 25% of the total contract value and the recipients of services are Central or State Government Departments or a local authority or a Government Entity or Authority as per the definitions provided in the notifications concerned: AAR

- Application disposed of: AAR