GST
GST Exempted On Services Of Milling Of Food Grains Into Flour To Govt. Of West Bengal For PDS: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that services by way of milling food grains into flour (atta) and supplying it to the Food & Supplies Department, Govt. of West Bengal, for distribution under the Public Distribution System, are eligible for GST exemption.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that the composite supply of services by way of milling of wheat into flour (atta) to the West Bengal government for distribution of flour...
5% GST Applicable On Value Of Part Of Gold Retained For Job Work: West Bengal AAR
The West Bengal Advance Ruling Authority (AAR) has ruled that the value of 10 grams of gold is included in the value of job work services and is subject to 5% GST.The bench of Brajesh Kumar Singh and Joyjit Banik has observed that the applicant retains 10 gm of pure gold on account of wastage, which is beyond the permissible limit of wastage in the nature of normal loss. The value of pure gold retained by the applicant will be included in the cost of providing job work services.The applicant...
Setting-Up Naval Communication Network By Subcontractor For BSNL, Attracts 12% GST: Maharashtra AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 12% GST is applicable on setting up the Naval Communication Network as a subcontractor for the Indian Navy on behalf of Bharat Sanchar Nigam Limited (BSNL).The two-member bench of Dr. D. K. Srinivas and Rajeev Kumar Mital, while allowing the appeal, observed that the Navy (under the Ministry of Defense, a central government ministry) has entrusted the BSNL by agreement and work contract to supply, install, and commission...
Works Contract Services Of Construction Of Railway Under Bridge Exigible To 18% GST: Karnataka AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that Indian Railways' contract services for the construction of the railway under the bridge are subject to 18% GST.The two-member bench of M.P. Ravi Prasad and Kiran T. Reddy has observed that contract services for the construction of tunnels executed for Indian Railways by the applicant is exigible to GST at 18% if the applicant is providing the services either as the main contractor or as a subcontractor to the main contractor.The...
Permit Issued By Forest Dept. For Coal-Transit Taxable As "Public-Administrative-Services": AAAR
The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that the permit issued by the forest department for coal transit is taxable as public administrative services.The two-member bench of B.V. Siva Naga Kumari and Neetu Prasad had observed that the supply of permits by the forest department is taxable at the rate of 9% SGST and CGST each under SAC code 9991 (public administration and other services provided to the community as a whole; compulsory social security services) falling...
Tax Cases Weekly Round-Up: 29 January To 4 February 2023
Supreme Court S.153A Income Tax Act| Can Assessments Be Reopened If No Incriminating Material Is Found During Search? Supreme Court Reserves Judgment Case Title : PR. COMMISSIONER OF INCOME TAX CENTRAL v. ABHISAR BUILDWELL P. LTD The Supreme Court on Thursday reserved its judgment on whether in an assessment under section 153A of the Income Tax Act, besides the incriminating material found during search, such materials which the Assessing Officer has on hand and the third party...
Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST: AAAR
The Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has ruled that hospitals must pay 5% GST when administering the COVID-19 vaccine.The two-member bench of Sanjay Pant and M. Girija Shankar has observed that the administration of the COVID-19 vaccine is not an exempt supply as it is not covered under the definition of "healthcare services." Further held, it is a composite supply wherein the principal supply is the "sale of vaccines" and the ancillary supply is the "service of...
18% GST Applicable On Services Of Project Management Consultancy Services: Maharashtra AAAR
The Maharashtra Appellate Authority for Advance Ruling (AAAR) has ruled that project management consulting services are subject to 18% GST.The two-member bench of D.K. Srinivas and Rajiv Kumar Mittal has upheld the AAR’s ruling and observed that services provided through their professionals are in the nature of professional and technical services as the services provided require technically qualified and trained professionals and staff. Thus, the services provided by the appellant will merit...
Rajasthan Housing Board, A Govt. Authority - Services Exempted From GST: AAR
The Rajasthan Authority for Advance Ruling (AAR) has held that services provided by the Rajasthan Housing Board in relation to any function entrusted to a municipality under Article 243 W of the Constitution are exempt from GST.The two-member bench of Umesh Kumar Garg and M.S. Kavia has observed that the Rajasthan Housing Board is covered under the definition of "government authority."The applicant, Rajasthan Housing Board (RHB), was established on February 24, 1970, by the Rajasthan Housing...
Affiliation Provided By Kota University To Its Constituent Colleges For Imparting Education Is A Supply, Attracts GST: Rajasthan AAR
The Rajasthan Authority of Advance Ruling (AAR) has observed that affiliation provided by Kota University to its constituent colleges for imparting education is a supply and taxable under GST.The two-member bench of Umesh Kumar Garg and M. S. Kavia has observed that the affiliation services provided by Kota University enable the institution to conduct the course or programme and do not relate to the admission of students to the course or programme or the conduct of examinations for admission to...
Raula Gundi Is A Chewing Tobacco Without Lime Tube, Attracts 28% GST: AAR
The Orissa Authority for Advance Ruling (AAR) has held that "Raula Gundi," which is "chewing tobacco without lime tubes," attracts 28% GST with a 160% Compensation Cess.The two members of the bench, G.K. Pati and P.K. Mohanty have observed that "Raula Gundi," i.e., chewable gundi, is "chewing tobacco," the principal or predominant ingredient of which is tobacco.The applicant is in the business of manufacturing "Raula Gundi" (Chewable Gundi, its final product) and supplying it to various betel...
GST ITC Not Available On Goods And Services Used For Construction Of A Pipeline Laid Outside The Factory Premises: AAR
The Maharashtra Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not available on goods and services used for the construction of a pipeline laid outside the factory premises.The two-member bench of M. Rammohan Rao and T.R. Ramnani has observed that, as per the explanation to Section 17 of the GST Act, "plant and machinery" does not include a pipeline laid outside the factory premises.The applicant, Mumbai Aviation Fuel Farm Facility Private Limited (MAFFPL), is in the...