I-T - Decision of AO to treat a particular property as instance of purchase is a debatable issue & which cannot be decided under u/s 154: ITAT

GST - Tissue culture is not same as agriculture - WCS provided to Bio Centers, Dept. of Horticulture and Center of excellence are not exempted; attract tax @18%: AAR

GST - Construction of Railway underbridge, tunnels for Indian Railways either as a main contractor or as a subcontractor to main contractor attracts tax @18%: AAR

GST - Supply of ballast to railways is exigible to tax at 5%: AAR

GST - Project Development Service provided under Contract from District Urban Development Agency and under Contract for PMAY would qualify as Pure Service and is exempt: AAR

GST - Appellants are not required to pay GST under RCM on RIPS received from SEEPZ SEZ for carrying out authorised operations in SEZ: AAAR

GST - Project management consultancy services provided by the Appellant would merit classification under the SAC 998349 and attract tax @18%: AAAR

2023-TIOL-23-AAR-GST

Sanjeevini Enterprises

GST - Applicant states that they are bidding for a tender called by Department of Horticulture which includes the supply of manpower for Bio-Centre, Department of Horticulture, Centre of Excellence for Floriculture, Tunga Horticulture Farm, Shivamogga, for maintenance of plants, tissue culture, production of mushroom and also for cleaning of offices – Applicant seeks a ruling on their liability to pay tax or otherwise. Held: Tissue culture is not same as agriculture - Supply of manpower for tissue culture production and for handling the process of research on flowers, planting and growing to Horticulture department, Government of Karnataka are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution - Works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are not exempted from GST - Providing Manpower service like data entry operator, security to Horticulture Department is exigible to GST at 18%( CGST @ 9% and KGST@9%) - Materials like fertilisers, soil and sand supplied for use of bio centers are not exempted under GST: AAR

- Application disposed of: AAR

2023-TIOL-22-AAR-GST

S K Swamy And Company

GST - Works contract services like construction of Railway underbridge executed for Indian Railways by the Applicant is exigible to GST at 18% if the Applicant is providing the services either as a main contractor or as a subcontractor to main contractor - Construction of Tunnels executed to Indian Railways by the Applicant is exigible to GST at 18% if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed for Indian Railways (Central Government) by the Applicant is exigible to GST at 12% if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor - Supply of ballast to railways is exigible to GST at 5% (HSN 2517) as per entry No. 126 of Schedule I of Notification No. 1/2017- Central Tax (Rate) : AAR

- Application disposed of: AAR

2023-TIOL-21-AAR-GST

KDS Services Pvt Ltd

GST - Project Development Service (i.e. Detailed Project Report Service and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from District Urban Development Agency (DUDA) which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services ('PMC") under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W - Services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods)" and accordingly exempt from the payment of GST duly covered in SI. No 3 of Notification No. 12/2017-Central Tax (Rate) : AAR

- Application disposed of: AAR

2023-TIOL-03-AAAR-GST

Portescap India Pvt Ltd

GST - Notification No. 13/2017 Central Tax (Rate) read with Notification No. 03/2018- Central Tax (Rate) - Appellants are not required to pay GST under RCM on the impugned services of renting of immovable property services received from SEEPZ SEZ for carrying out the authorised operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services - Appellants are not required to pay GST under RCM on any other services received from the suppliers located in DTA for carrying out the authorized operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services - AAR order set aside: AAAR

- Appeal allowed: AAAR

2023-TIOL-02-AAAR-GST

Worley Services India Pvt Ltd

GST - Appellant is inter alia engaged in the provision of project management consultancy (hereinafter referred as 'PMC') services - Services of project management consultancy services provided by the Appellant would merit classification under the SAC 998349 bearing description "Other technical and scientific services nowhere else classified", attracting GST at the rate of 18% - Services provided by the Appellant are neither covered under Sl. No. 24(ii) nor under Sl. No. 21( ia ) of the Rate Notification - AAR order upheld: AAAR

- Appeal dismissed: AAAR