2021-TIOL-293-AAR-GST
Portescap India Pvt Ltd
GST - Applicant, a SEZ Unit seeks to know as to whether they required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from SEEPZ in accordance with Notification No. 13/2017-CTR read with Notification No. 03/2018-CTR.
Held: As per Section 7(5)(b) of the IGST Act, 2017, Supply of goods or services or both, to or by a special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce - Thus the subject transaction [renting of immovable property] will be in the course of Inter-State trade or commerce and, therefore, the provisions of the IGST Act, 2017 will be applicable in the subject case - Sr. no. 6A of Notification 10/2017-ITR as amended notifies categories of services (renting of immovable property), when procured from Central government, State government, Union territory or local authority, on which GST is payable under reverse charge mechanism - Section 26 of SEZ Act, 2005 has not yet been aligned with the CGST Act, 2017 and/or IGST Act, 2017 and the list of taxes under Section 26 of SEZ Act, 2005 for exemption, does not cover IGST/CGST/SGST - There is absence of any mention in the said section 26, to provide for IGST/CGST/SGST/ exemptions - Applicant is, therefore, required to pay tax under reverse charge (under IGST head) on procurement of renting of immovable property services from SEEPZ (local authority) : AAR
GST - Applicant has also sought to know as to whether they required to pay tax under reverse charge mechanism on any other services from SEEPZ in accordance with Notification No. 13/2017-CTR read with Notification No. 03/2018-CTR .
Held: Question asked is quite general in nature and not specific and cannot be answered in absence of proper information provided by the applicant: AAR
GST - Communication issued by Ministry of Finance vide letter F. No. 334/335/2017-TRU dated 18 December 2017 and addressed to one particular company on a particular matter cannot be treated as a general clarification to be followed in all cases: AAR
- Application disposed of: AAR
2021-TIOL-292-AAR-GST
Oerlikon Balzers India Pvt Ltd
GST - Activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customers (tool manufacturers and not end users) is classifiable under SAC 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of 11/2017-CTR and not at 18% in terms of entry no. 26(iv) of Notification no. 11/2017-CTR: AAR
GST - Activity of surface coating undertaken by the Applicant in the State of Maharashtra on old, worn out or used goods received from Customers (end users) is classifiable under SAC 998729 as "repairs" chargeable to tax at 18% in terms of entry no. 25(ii) of Notification no. 11/2017-CTR : AAR
- Application disposed of: AAR
2021-TIOL-291-AAR-GST
Cummins India Ltd
GST - Parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST as 'parts of heading of 8902, 8904, 8905, 8906 and 8907' in terms of Sr. No. 252 of Notification No. 1/2017-CTR only if they are used in diesel marine engine or genset which are further used in ships and vessels falling under chapter headings 8902, 8904, 8905, 8906 and 8907 of the GST Tariff: AAR
- Application disposed of: AAR |
