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GST - Since value for levy of IGST on imports is governed by CA, 1962 and CTA, 1975, answering the question whether subsidy given by Govt. of Karnataka is to be reduced from the value of import does not come within purview of AAR - Application rejected

GST - Tax Invoice from Bengaluru office (Registered Place) can be issued for imports received at Chennai Sea Port and directly sold to a customer either in AP, TN etc. - No requirement of separate registration at the place of importation: AAR

GST - Producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards & Corporations is not an activity in relation to any function entrusted to a Panchayat/Municipality under article 243G/243W - not exempted under 12/2017-CTR; attracts tax @18%: AAR

2021-TIOL-266-AAR-GST

Star Creative

GST - Applicant is providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards and Corporations - Applicant is of the view that such videos etc. are in the interest of general public and form part of exempted services in terms of 12/2017-CTR - Ruling sought in this regard.

Held: These services are not provided 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 - Hence provision of such services is liable to tax at 18%: AAR

- Application disposed of: AAR

2021-TIOL-265-AAR-GST

Pine Subsidiary Industry

GST - Applicant inter alia seeks to know as to whether Tax Invoice from Bengaluru office (Registered Place of Business) for imports received at Chennai Sea Port and directly sold to a customer either in Andhra Pradesh, Tamil Nadu, etc., could be raised, or a separate registration is to be obtained at the place of Importation, i.e. Tamil Nadu for the mentioned transactions - Applicant also wishes to know whether ITC is available in such instances.

Held: Since the applicant has stated that he does not have any place of business in Tamil Nadu and does not maintain any office / fixed establishment in Tamil Nadu or any other state in India other than Karnataka, the applicant is not required to take any separate registration at the place of importation - Further, section 20 of the IGST Act, 2017 read with section 16 of the CGST Act, 2017 provides that IGST paid on import of goods can be utilized as credit if such imported goods are used in the course of furtherance of his business - Applicant can do the transaction using Karnataka GSTIN inasmuch as in case of issuance of e-way bill, the applicant can mention the GSTIN of Karnataka and the place of dispatch as Chennai sea port: AAR

- Application disposed of: AAR

2021-TIOL-264-AAR-GST

HDL Industries

GST - Applicant wishes to know whether the subsidy given by the Government of Karnataka is to be reduced from the value of import of plant and machinery for the purpose of levying GST.

Held : Applicant is importing silk reeling machineries from China and is supposed to pay IGST on import of goods - The applicant wishes to know whether the subsidy given (by Govt. of Karnataka) is to be reduced from the value of import of plant and machinery to pay IGST - Since the value for levy of IGST on imports is governed by Customs Act, 1962 and Customs Tariff Act, 1975 answering the questions of the applicant does not come under the purview of this authority - application filed by the applicant for advance ruling is rejected: AAR

- Application rejected: AAR

2021-TIOL-2171-HC-KAR-CUS

Sri M S Srinivasa Vs UoI

Cus - Petitioner is an advocate by occupation - The portion of observations that are highlighted would reflect on professional conduct of petitioner, argues his counsel; Panel Counsel appearing for respondents opposes the petition contending that the said observations are case specific and therefore petitioner may not read too much in that; so contending he seeks dismissal of petition - In some occasions that are marked by their rarity, one may transcend the traditional contours of professional conduct; but this happens even with adjudicators as well; the ultimate object is to do justice to the cause; it hardly needs to be stated that the judgments & orders should not be written with a pen dipped in acid; after all 'acidity' affects health; the acidic words rob away the living beauty of the scripts; viewed from this angle, the highlighted portion of the observations in the subject order need to be expunged; it is in the best interest of both the stakeholders, namely, Bar & the Bench; such expunction would only add to the beauty of the order in question which is meticulously texted with appreciable articulation - The objectionable expression in order in question as mentioned supra by highlighting, is expunged; rest all in the subject order remains intact: HC

- Writ petition allowed: KARNATAKA HIGH COURT