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2022-TIOL-137-AAR-GST
Banchu Das
GST - Applicant's supply of services to the Howrah Municipal Corporation for operation and maintenance of capacity portable compactor and hook loader is eligible for exemption from payment of tax vide serial number 3A of the Notification No. 12/2017 - Central Tax (Rate) if the value of goods involved in such composite supply does not exceed 25% of the value of supply: AAR
- Application disposed of: AAR
2022-TIOL-136-AAR-GST
Karnataka Text Book Society
GST - Applicant, who has filed the application, is not the supplier of services related to printing of text books, therefore, the Authority refrains itself from giving any ruling in respect of the same - GST should be collected on rental income from property leased by the Applicant to Karnataka Food & Civil Supplies Corporation Limited at 18% from 01.07.2017 -Applicant has not specified the exact nature/type of scrap, therefore, in the absence of the same, the question [whether GST is applicable on sales of scrap] cannot be answered -Authority refrains from giving any ruling in respect of the question as to whether the Applicant's GST registration should be retained or surrendered as the said question is beyond the jurisdiction of this authority, in terms of Section 97(2) of the CGST Act 2017: AAR
- Application disposed of: AAR
2022-TIOL-135-AAR-GST
Shree Constructions
GST - Bund beautification of Pedda chervu at Mahaboobnagar Municipality, Mahaboobnagar Dist, Construction of suspension wood bridge at pedda chervu in Mahaboobnagar town, Mahaboobnagar Dist, is Execution of works not for commerce, industry or any other business or profession and attracts tax @12% upto 31.12.2021 and @18% from 01.01.2022: AAR GST - Establishing mini shilparamam at Tank bund area in Mahaboobnagar Municipality, Mahaboobnagar Dist; Construction of Neera cafe and food court (with double deek structure) and supply & installation of plant & machinery for Neera processing and packaging unit at Necklace Road, Hyderabad, is Execution of works for commerce, industry or any other business or profession and attracts tax @18%: AAR
- Application disposed of: AAR
2022-TIOL-40-AAAR-GST
Narsimha Reddy And Sons
GST - Appellant had sought a ruling as to whether the seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are ‘agricultural produce' in terms of the definition under the Notification No. 12/2017 - Central Tax (Rate) dated 28-06-2017 and 11/2017 - Central Tax (Rate) dated 28-06-2017 - AAR had held in the negative and denied the exemption claimed, hence the present appeal. Held: Appellant undertakes organizing the production of agricultural seeds, storing the agricultural seeds, drying of maize cobs - It segregates part of the agriculture produce based on its quality and germination strength and undertakes preservation process such as cleaning, drying, grading and chemical processing to make the seed fit for sowing purpose and to have better shelf life - The applicant has pleaded that till the chemical processing is taken up the seed retains the character of the agriculture produce on par with any agriculture produce and they are entitled for exemption in respect of services availed by them - Had the activities of the applicant only been cleaning, drying, grading without involving any chemical processing on the subject produce, then the services would be on an agriculture produce and exemption would be available - Order passed by the lower authority is upheld and appeal is disposed of: AAAR
- Appeal disposed of: AAAR
2022-TIOL-39-AAAR-GST
Hyderabad Metropolitan Water Supply And Sewerage
GST - Appellant Hyderabad Metropolitan Water Supply and Sewerage Board is a board set up by act of State legislature to carry out any function entrusted to a Municipality under article 243W, therefore, it is a 'Governmental authority' - The insurance services for employees and employees family members received by the applicant is not in direct and proximate relation to water supply and sewerage related function entrusted under Article 243W, hence the supply received by the applicant does not fall under Sl.No 3 of Central tax (rate) notification no 12/2017 and are not exempted - The board also receives insurance services to vehicles which are used for transportation of water and sewerage management - Since these vehicles are essential for performing the functions as entrusted in 243W of the constitution, the applicant is eligible for exemption under entry mentioned above - Furthermore, by the amendment made to notification 12/2017-CTR Vide notification no 16/2021 - Central Tax (rate) dated 18-11-2021 [ w.e.f 01.01.2022], against serial number 3, in column (3), in the heading " Description of Services", the words "or a Governmental authority or a Government Entity" is omitted, therefore w.e.f 01-01-2022, the services provided to the applicant are not eligible for exemption under Sl.No 3 of Notification no 12/2017 - Order of AAR is upheld and appeal is dismissed/disposed of: AAAR
- Appeal dismissed: AAAR |
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