2023-TIOL-16-AAR-GST
West Bengal Agro Industries Corporation Ltd
GST - Applicant is a Government Undertaking under the administrative control of Water Resources Investigation & Development Department, Government of West Bengal -Applicant, while working as a "Project Implementing Agency', is making supplies to State Government Department/ Directorate and, therefore, is required to issue tax invoice on the contract value as determined by the department - In the instant case, two separate supplies take place, the first one is made by the contractor to the applicant and thereafter another supply is made by the applicant to the department concerned - Thus, the applicant undisputedly is the recipient of supply provided by the contractor meaning thereby the contractor doesn't make any supply to the department concerned - From the copy of SCN by the Additional Director, DGGI, Kolkata Zonal Unit, there is no specific ground wherefrom reference can be drawn that the question raised in the application is already pending in any proceedings under any of the provisions of the GST Act: AAR
- Application disposed of: AAR
2023-TIOL-15-AAR-GST
Purple Distributors Pvt Ltd
GST - Work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails ("SWR") to Long Welded Rails ("LWR") by Flash Butt Welding process on the railway tracks along with supply of labour services shall be treated as composite supply of services falling under Tariff 995429 and shall be taxable @ 18% vide serial number 3(xii) of Notification No. 11/2017-Central Tax (Rate): AAR
- Application disposed of: AAR
2023-TIOL-14-AAR-GST
Jayesh Popat
GST - Applicant is carrying on business as a proprietor of M/s. Vasant Jewellers and is registered under the GST Act - The applicant carries another business under the same trade name as a partner and the said partnership firm is also registered under the GST Act - It is submitted that the applicant proposes to merge with the partnership firm as a going concern with all assets and liabilities to be transferred to the partnership firm and such transfer of business shall take place without any consideration - Applicant seeks a ruling as to Whether the transaction of transfer of business by way of merger of two registration/distinct person would constitute supply under GST Law; Whether the transaction would be covered under Entry No. 2 of the Notification No. 12/2017- Central Tax (Rate) ; whether GST is leviable on the transfer of existing stock (closing stock) assets, others etc. from proprietorship concern to the Partnership concern.
Held: To qualify as a ‘going concern', the business must not have ‘intention or necessity of liquidation or of curtailing materially the scale of the operations' - Applicant has furnished a copy of ‘Audit report under section 44AB of the Income-tax Act, 1961' related to the period from 01.04.2020 to 31.03.2021 - However, Authority does not find any comments from the auditor in respect of the ‘entity's ability to continue in operation for the foreseeable future' - Authority is, therefore, unable to conclude that the applicant has neither the intention nor the necessity of liquidation or of curtailing materially the scale of the operations - Therefore, the transaction of transfer of business of the applicant involved in the instant case shall be treated as a supply of “services” - The transaction would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) subject to fulfilment of the conditions to qualify as a going concern: AAR
- Application disposed of: AAR
2023-TIOL-13-AAR-GST
Divyajivan Healthcare Pvt Ltd
GST - Applicant has not disclosed the correct fact/information in respect of this application therefore, in absence of such documents it is not possible for the Authority to figure out whether the services which have mentioned in the application are covered under the Health Care Service or otherwise - Application not maintainable: AAR
- Application dismissed: AAR |
