2022-TIOL-142-AAR-GST
Shree Ambica Geotex Pvt Ltd
GST - Geomembrane merits classification under HSN 5911, tariff item 59111000 – AAR rulings in case of M/s. Texel Industries Ltd. vide Advance Ruling No. GUJ/GAAR/R/2022/11 and in case of M/s. EMMBI Industries Ltd. reported in 2019 (29) GSTL 105 (AAR- GST) = 2019-TIOL-257-AAR-GST have persuasive value: AAR
- Application disposed of: AAR
2022-TIOL-141-AAR-GST
Secure Meter Ltd
GST - Activity of Operation & Maintenance of Mansi Wakai dam Stage-I, complete system including mechanical, electrical, instrumentation installation works switchyards/GSS and maintenance of Dam, pumping machinery, pipe line & tunnel from Mansi Wakai Dam to Nandeshwar filter plant project on ESCO and O&M contract by the applicant is to be undertaken for a Government Department i.e. PHED - In this activity of Composite supply of goods and services, if supply of goods is below 25% out of total value of supply then GST will be NIL in consonance with entry No. 3A of Notification No.12/2017-CT (R) (as amended) and if more than 25% of the total value of supply then GST will be @12% (SGST 6% + CGST 6%) in consonance with entry No. 3(iii) of Notification No. 01/2017-CT (R) (as amended): AAR
- Application disposed of: AAR
2022-TIOL-140-AAR-GST
Tara Genset Engineers
GST - Tax @18% is applicable on the cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service as per Section 15 of the Act, 2017: AAR
- Application disposed of: AAR
2022-TIOL-139-AAR-GST
Testmesures Spherea Solutions Pvt Ltd
GST - Services provided by the Applicant to its parent company relating to the “test benches” are not classifiable under 'Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts' and hence not covered under Sl.no. 25 ( ia ) of the Notification No. 11/2017-Central Tax (Rate) - concessional tax @5% unavailable - Correct classification is 'maintenance and repair services of other machinery and equipment' under SAC 998719 - The test bench equipment ( Mermoz system) neither forms part of aircraft nor forms a component of aircraft and, therefore, the said entry at Sl.no.25 ( ia ) of Notification No. 11/2017-Central Tax(Rate) , dated: 26.06.2017 as amended vide Notification No. 02/2020-Central Tax (Rate) , dated: 26.03.2020 and the concessional rate of GST of 5% is not applicable - As to whether the supply can be considered as export of services, the same cannot be answered by the authority as it involves determination of place of supply, which is outside the jurisdiction of the Authority: AAR
- Application disposed of: AAR
2022-TIOL-138-AAR-GST
Shree Constructions
GST - Applicant entered into agreements with Telangana State Industrial Infrastructure Corporation Limited (TSIICL) for execution of contracts of buildings, warehouses, godowns since 2020 - TSIICL, in turn, is letting out the godowns for its customers on rent - Applicant seeks to know the rate applicable for the works contract service provided to Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State, whether rate of tax is 12% or 18% as Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers.
Held: Applicant is executing contract of construction of ware houses & cold storages godowns for TSIICL who in turn are letting out these facilities on rent, therefore, the rate of tax applicable on these contracts is 9% CGST & SGST each: AAR
- Application disposed of: AAR |
