2021-TIOL-262-AAR-GST
Alcoats
GST - Job work services undertaken by the applicant by way of treatment or processing such as anodizing, plating, on the goods / materials belonging to "registered persons" are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) and accordingly attract GST rate of 12% - CBIC Circular No. 126/45/2019-GST dated 22-11-2019 relied upon: AAR
- Application disposed of: AAR
2021-TIOL-261-AAR-GST
Golden Hatcheries
GST - Applicant is constructing poultry farm on immovable property - As per Section 17(5)(d), Input Tax Credit shall not be available in respect of goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business - Such a composite supplies of goods and services on immovable property shall be treated as a supply of services as per Schedule II to the CGST Act - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as defined in clause 119 of section 2 of Act, 2017 i.e., transfer of Poultry farm including equipment, machineries and other items involved in the execution of the said works - Composite supply of works contract on immovable property for the construction of poultry farm is classified under HSN 9954 and rate of tax is @ 9% CGST and 9% KGST as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate) : AAR
- Application disposed of: AAR
2021-TIOL-260-AAR-GST
Sree Vinayaka Enterprises
GST - Applicant is engaged in the business of providing manpower supply to various government and non-governmental organisations like NIT, Goa & NIFT and has sought advance ruling in respect of the following questions viz. 1. Whether the applicant is correct in classifying the services provided to the Government entities as exempted services? & 2. Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exempted services?
Held: Applicant has not submitted any supporting documents to prove his claim that the various organisations/institutions to which he supplies the services are either Governmental authority or Government entity - Only if the organisations/institutions to which the applicant is supplying manpower services qualify to be ‘a Governmental Authority' or ‘a Government Entity' as per the definitions at (A) and ( zfa ) respectively of the Notification No.12/2017- Central Tax (Rate), then the first condition will be satisfied - Moreover, the second condition mandates that the services should be by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution - It is apparent that such manpower services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution [Eleventh Schedule] or in relation to any function entrusted to a Municipality under article 243W of the Constitution [Twelfth schedule] - Therefore, provision of such manpower services are liable to tax at 18% (9% CGST and 9% SGST) - exemption under sl.3 of 12/2017-CTR unavailable: AAR
- Application disposed of: AAR |
