GST Payable On Value Of Supply Which Includes Interest For Delayed Payment: AAR

The Telangana Authority of Advance Ruling (AAR) bench of members S.V. Kasi Visweswara Rao and B. Raghu Kiranhas ruled that the Goods and Service Tax is payable on the value of supply, which includes interest, late fee, or penalty for delayed payment.The applicant, M/s.Hyderabad Metropolitan Water Supply and Sewerage Board, is a local authority which has been making payments to the contractors in an equated yearly instalment manner, which consists of both the principal amount and interest...

'Ready to Eat' Popcorn Sold In Retail Packages Attracts 18% GST: AAR

The Telangana Authority of Advance Ruling, consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, has ruled that 18% GST is payable on 'ready to eat' popcorn sold in retail packages.The applicant, M/s. Agro Tech Foods Limited, is in the business of selling, among other commodities, Ready to Eat (RTE) popcorn. The popcorn is usually flavoured with salt, caramel, strawberry, chocolate, or kettle popcorn without any flavour. "Ready to eat" popcorn is obtained by popping the maize...

Transportation Of Parcels By GSRTC In Its Buses Attracts 18% GST: AAR

The Gujarat Authority of Advance Ruling (AAR) consisting of Atul Mehta and Arun Richard has ruled that 18% GST is payable on the transportation of parcels by the Gujarat State Road Transport Corporation (GSRTC) in its buses.GSRTC operates more than 8,700 buses daily and is engaged in intra state as well as interstate passenger transportation. It is mainly engaged in passenger transportation services. GSRTC entered into an agreement with M/s Ashapura Trade and Transport Private Limited...

Payment Of Equated Yearly Instalments And Interest On Delayed Payment Is Exigible To GST: Telangana AAR

The Telangana Bench of Authority for Advance Ruling, consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, has ruled that payment of Equated Yearly Instalments made under Annuities Model, including interest on delayed payments made to a contractor, is exigible to GST. The Applicant M/s. Hyderabad Metropolitan Water Supply and Sewerage Board filed an application before the Telangana Authority for Advance Ruling (AAR), raising the query as to whether the payment of Equated...

18% GST Payable On Supply Of Functional Cattle Feed Plant, Inclusive Of Erection, Installation, Commissioning: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the 18% GST is applicable on supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning and related works.The two-member bench of Atul Mehta and Arun Richard observed that the Cattle Feed Plant once installed and commissioned in the premises is transferred to the customer, it involves transfer of property. The Plant installation comprises cabling and fastening to earth/ foundation and all...

Rent Free Accomodation Provided By Partner To Partnership Firm Is Exigible To GST: Tamil Nadu AAR

The Tamil Nadu Bench of the Authority for Advance Ruling, consisting of members T.G. Venkatesh and K. Latha, has ruled that GST is liable to be paid in respect of properties of a Partner rented to a partnership firm, even if it is free of rent, to carry out the business of the firm, since the activity is in furtherance of business and amounts to supply under Section 7 read with Schedule 1 of the CGST Act, 2017. The Applicant Shanmuga Durai filed an application before the Authority for...

Membership Fee Collected By Club Exigible To GST: AAR Maharashtra

The Maharashtra Bench of the Authority for Advance Ruling (AAR), consisting of members Rajiv Magoo and T.R. Ramnani, has ruled that the membership fee and annual subscription fee collected by a Club from its members is exigible to GST under the Central Goods and Service Tax (CGST) Act and the State Goods and Service Tax (SGST) Act. The Applicant Poona Club Ltd had filed an application before the Maharashtra Bench of the Authority for Advance Ruling, seeking an advance ruling as to...

Distillery Wet/Dry Grain Soluble Sold As Cattle Feed Attracts 5% GST: AAR

The Telangana Authority of Advance Ruling (AAR) consisting of Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has ruled that 5% Goods and Service Tax (GST) is payable on distillery wet/dry grain soluble which is sold as cattle feed. The applicant is in the business of manufacturing alcohol. In the process of manufacturing alcohol, the applicant produces certain bye-products known as distillery dry grain soluble (DDGS) and distillery wet grain soluble (DWGS). The applicant...

Cooking Cream Attracts 18% GST: AAAR

The Haryana Appellate Authority of Advance Ruling (AAAR) bench consisting of Amit Kumar Aggarwal and Anil Kumar Jain has ruled that 18% Goods and Service Tax (GST) is payable on the cooking cream.The appellant is in the business of distributing various dairy and non-dairy products. The goods, namely "Cooking Cream", sold by the appellant under the name 'Cooking Delite", are proprietary foods consisting of water, edible vegetable fat (hydrogenated palm kernel oil), milk solids, sugar, and...

GST ITC Not Allowable to BMW On Demo Car Or Vehicle: AAAR

The Haryana Appellate Authority of Advance Ruling (AAAR) bench consisting of Amit Kumar Aggarwal and Anil Kumar Jain ruled that the Input Tax Credit (ITC) is not allowable on demo cars/vehicles.BMW/Appellant has been registered in GST at Gurugram as a State administered taxpayer for running a training centre for the training of Engineers and Marketing professionals etc. They get BMW-branded vehicles made in the Chennai plant as inter-state stock transfers on which IGST and Compensation...

18% GST Payable On Pizza Topping As Pizza Topping Is Not Pizza: AAAR

The Haryana Appellate Authority of Advance Ruling (AAAR) bench consisting of Amit Kumar Aggarwal and Anil Kumar Jain held that 18% Goods and Service Tax (GST) is payable on pizza topping as pizza topping is not pizza.The appellant is in the business of distributing various dairy and non-dairy products and is registered with the jurisdictional GST authorities. The product "pizza topping," which is sold by the appellant under the brand "Goodrich," is a proprietary food consisting of water,...

Coating Activities On goods Belonging To Customer Is Job work, Attracts 12% GST: AAR

The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajiv Magoo and T.R. Ramnani has ruled that coating activities on goods belonging to customers qualify as job work and attract 12% GST. The applicant, a company, is in the business of coating activities, which are mainly applied to goods belonging to customers and provide high-performance Physical Vapour Deposition (PVD) and Plasma Assisted Chemical Vapour Deposition (PACVD) wear corrosion protection and decorative...