2023-TIOL-111-SC-VAT
State Of Haryana Vs AP Processors
Having heard the parties, the Supreme Court refused to interfere in the orders passed by the High Court, observing that the matters have been remanded to the Assessing Officer to consider the case of the assessees as well as to pass fresh orders.
- Revenue's appeal dismissed :SUPREME COURT OF INDIA
2023-TIOL-109-AAR-GST Isha Foundation
GST - Applicant has stated that 'Isha Samskriti' is a gurukul style of residential school where subjects like Sanskrit and English language, Indian classical music (Carnatic and Hindustani), Indian classical dance( Bharatnatyam and other forms), Kalaripayattu, Yoga and basic arithmetic are taught and also extracurricular activities including football, volleyball and treks - Applicant submits that in view of the above since their primary and predominant activity is advancement of spirituality and yoga and the whole purpose of Isha Samskiriti is also the same, they are seeking exemption from GST for the fee to be paid by the Students, under entry 1, chapter 99 of the Notification No. 9/2017-Integrated Tax (Rate) . Applicant further states that they believe that education sought to be provided by Isha Samskriti is also covered under entry No. 69 of Notification No. 9/2017-Integrated Tax (Rate).
Held: As per Entry 1 of notification 9/2017-ITR, exemption is given only if the following conditions are satisfied viz. (i) The entity providing services should be registered under section 12AA or 12AB of the Income- tax Act, 1961 & (ii) And the services provided by that entity should be by way of 'charitable activities' - Further, as per the definition of 'charitable activities' the same inter alia as per sr. no. (r)(ii) means activities relating to advancement of religion, spirituality or yoga - Applicant has submitted a copy of order of registration in form no. 10AC supporting that they are registered under s.12AB of the Income Tax Act, 1961 and thus they satisfy the first condition - However, insofar as the second condition is concerned, on going through the objectives of the trust, it is observed that it mentions 'spreading of knowledge and practice of yoga, meditation and other related fields' and spreading of education and also other objectives like relief to poor, medical relief etc as their other objectives - However, there is no mention of any words like advancement of religion or spirituality - Hence, the Applicant has failed to prove that the services provided by them through 'Isha Samskriti', a gurukul style of residential school does not qualify to be 'charitable activities' as defined in the notification mentioned supra at para 11 and therefore not eligible to claim exemption as per entry 1 of the Notification No. 9/2017-Integrated Tax (Rate) - As far as the claim of the applicant that they are exempted as per Entry no. 69 of the notification since they are an 'educational institution' , it is seen that 'Isha Samskriti' is a residential school with its own curriculum which is in line with Bharatiya tradition of gurukulas - The Applicant is neither providing pre-school education nor education up to higher secondary school and they are following their own curriculum - In view of the above, the Applicant is not covered under the definition of "educational institution" as per Notification No. 9/2017-Integrated Tax (Rate) and hence cannot claim exemption as per entry no. 69 of the same notification - Held, therefore, that the service provided by the applicant through Isha Samskriti is not exempt under any notification: AAR
- Application disposed of: AAR
2023-TIOL-108-AAR-GST
Punjab State Transmission Corporation Ltd
GST - Services of shifting of Transmission Lines at the request of NHAI would be classified under Service Head 998631 and would attract GST @18 % - Services of construction and installation of sub-station transmission lines on behalf of big industries/other third parties for power supply would be classified under Service Head 998631 and would attract GST @ 18 % - The value for purpose of levy of GST shall be the transaction value, i.e. the price actually paid or payable in terms of Section 15 of the Act, 2017 - Applicant is eligible for claiming Input Tax Credit on the above works executed by it: AAR
- Application disposed of: AAR
2023-TIOL-107-AAR-GST
Manappuram Finance Ltd
GST - Payment made to the Government of Kerala under Section 27A of Kerala Conservation of Paddy Wetland Act, 2018 for the change of description of land from wetland to ordinary land in Government of Kerala village office records and for permission for construction of office complex for the purpose of business is an activity which cannot be treated as ' neither a supply of goods nor a supply of service ' in terms of Notification No. 14/2017-Central Tax (Rate) - Attracts tax under the reverse charge liability notification 13/2017-CTR: AAR
- Application disposed of: AAR
2023-TIOL-106-AAR-GST
Dhathri Ayurveda Pvt Ltd
GST - Product; "Dhathri Dahasamani" which is predominantly a mixture of condiments/seasonings that is added to boiling water mainly for its aromatic, flavouring or seasoning properties is appropriately classifiable under Heading 2103 90 40 of the First Schedule to the Customs Tariff Act, 1975 and is liable to GST at the rate of 12% [6% CGST + 6% SGST] as per entry at Sl. No. 44 of Schedule II of Notification 01/2017-CTR: AAR
- Application disposed of: AAR
2023-TIOL-105-AAR-GST
Aromal Autocraft
GST - Applicant has sought an advance ruling on the following questions viz. Whether the treatment or process of bodybuilding by fabrication and other processes carried out on chassis of motor vehicles owned by others is a supply of service?; rate of GST; SAC; What would be the classification and applicable rate of tax for the activity of an accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes the cost of material and labour?
Held: Activity of bodybuilding of motor vehicle on the chassis, supplied by the customer is a supply of service - Activity is liable to GST at the rate of 18% [9% CGST + 9% SGST] as per entry at Sl. No. 26(ic) - 9988 - "Manufacturing services on physical inputs (goods) owned by others - Services by way of job work in relation to bus body building" of Notification No. 11/2017 -CTR - Activity of accident repairing job [ of the vehicle supplied by the owner ] on lump-sum price including the cost of material and labour is appropriately classifiable under SAC 9987 14 [Maintenance and repair of transport machinery and equipment] and is liable to GST at the rate of 18 % [9% CGST + 9% SGST] as per entry at Sl. No. 25(ii) of Notification No. 11/2017 -CTR: AAR
- Application disposed of: AAR |
