2022-TIOL-1206-HC-DEL-GST

Neutron Steel Trading Pvt Ltd Vs UoI

GST - The issue arises is, whether provisional attachment should be lifted - The other issue concerns legal efficacy of order dated 28.09.2020 - More than two years have passed since the provisional attachment was ordered of subject bank account - Period of one year provided in Section 83 of the Act stands crossed - Provisional attachment order cannot survive - Investigations are about to conclude and perhaps a SCN will be issued to petitioner - That being the position, continuation of provisional attachment beyond prescribed period makes no sense - Accordingly, respondents are directed to lift provisional attachment within two days - Insofar as challenge to order dated 28.09.2020 is concerned, it loses legal efficacy in view of direction issued by court for lifting provisional attachment: HC

- Writ petition disposed of: DELHI HIGH COURT

2022-TIOL-114-AAR-GST

Maddi Seetha Devi

GST -  Transfer of development rights by the landowner to the developer is consideration received by such developer for supply of construction service as per notification 4/2018-CTR - The liability to pay GST by the developer-promoter shall arise at the time of transfer of possession or right in the constructed complex or constructed flats and not at the time of receipt of development rights: AAR

- Application disposed of: AAR

2022-TIOL-113-AAR-GST

Hyderabad Security Offset Printers Pvt Ltd

GST - Applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector - The leaflet contains the literature pertaining to said medicine - The applicant is desirous of knowing the HSN code and rate of tax on the services supplied by them. 

Held:  Where the physical inputs are used by the applicant, s ervices are classifiable under heading 9989 and  the activity falls under S.No. 27(ii) of the Notification No. 11/2017 and hence is liable to be taxed @9% CGST & SGST each -  Where the physical inputs are supplied by the recipient of services, services are classifiable under heading 9988 and the activity falls under S.No. 26(iia) of Notification No. 11/2017 as amended on 13.10.2017 and same is taxable @6% CGST & SGST each: AAR

- Application disposed of: AAR

2022-TIOL-112-AAR-GST

Eberspaecher Suetrak Bus Climate Control Systems India Pvt Ltd

GST -  Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer merits classification under heading 8415 20 10 -  Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit also merits classification under heading 8415 20 10 - The Rooftop unit or installation kit sold individually or in combinations thereof merit classification under heading 8415 90 00 - The compressor sold alone merits classification under tariff heading 8414 80 11: AAR

- Application disposed of: AAR

2022-TIOL-111-AAR-GST

Myntra Designs Pvt Ltd

GST - Applicant seeks to know as to whether they would be entitled to avail ITC on the vouchers and subscription packages procured by applicant from third party vendors and which are made available to eligible customers participating in loyalty program.

Held: It can be seen from the loyalty program that the applicant, on the basis of a particular transaction / purchase by the customer through their e-commerce platform allows the customer to earn loyalty points - The applicant in the said transaction recovers the full amount from the customer and gives loyalty points free of cost - Further, the said loyalty points, in the applicant's own admission, does not have any monetary value, are non-transferable and cannot be converted to cash - The redemption of loyalty points, admittedly involves no flow of consideration from the customer - Thus redemption of loyalty points by the customer for receiving vouchers from the applicant implies that the "vouchers are issued free of cost" to the customer and amounts to disposal of vouchers (goods) by way of gift and squarely covered under clause (h) of Section 17(5) of the Act, ibid - Held, therefore, that  Applicant is ineligible to avail input tax credit in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program: AAR

- Application disposed of: AAR

2022-TIOL-110-AAR-GST

United Breweries Ltd

GST - Product "Kingfisher Radler' has different variants and all the variants merit classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90; attracts GST 28% along with applicable Compensation Cess of 12% in terms of Sl.No.12B of Schedule IV to the Notification No.1/2017-CTR as amended - FSSAI has been created for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import and to ensure availability of safe and wholesome food for human consumption and cannot be the factor for determination of the classification of goods under GST: AAR

- Application disposed of: AAR