GST
"Coal rejects" Attracts 5% GST: Punjab AAR
The Punjab Authority of Advance Ruling (AAR) has held that "coal rejects" are to be classified under HSN 2701 and are taxable at 5% GST.The two-member bench of Varinder Kaur and Viraj Shyamkarn Tidke has observed that where the goods are being received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment. Thus, if the applicant fulfils the eligibility conditions as prescribed under Section 16 of the CGST Act and if the type of...
Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
Supreme Court Valuation Of Shares For The Purpose Of Gift Tax Should Take Into Consideration Limitation And Restrictions: Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw (SC) 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. The division bench of Justice Sanjiv Khanna and Justice J.K. Maheshwari has observed that the...
Works contract services provided to Malabar Cancer Centre Attracts 18% GST: Kerala AAR
The Kerala Authority of Advance Ruling (AAR) has held that work contract services provided to Malabar Cancer Centre attract 18% GST with effect from 01.01.2022.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that Malabar Cancer Centre is a society established by the State Government with 100 per cent participation by way of equity or control, to carry out the function of public health, a function entrusted to a municipality as well as a panchayat under Article 243W and...
GST Payable On Value Of Free Diesel Filled By Service Recipient In Vehicle: Uttarakhand AAR
The Uttarakhand Authority of Advance Ruling (AAR) has ruled that when the transaction value of the goods transport agency (GTA) service is added to the free value of diesel, the value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will be subject to GST.The two-member bench of Anurag Mishra and Rameshwar Meena has observed that the input, i.e., fuel, to run and operate the vehicle, provided free of cost by the recipient of the service, for...
Commercial Vehicle Body Building On Chassis Supplied By The Customer Is A Supply Of Service, Attracts 18% GST: Kerala AAR
The Kerala Authority of Advance Ruling (AAR) has ruled that commercial vehicle body building on chassis supplied by the customer is a supply of service.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that commercial vehicle body building on chassis supplied by the customer attracts 18% GST.The applicant is in the business of bodybuilding commercial vehicles used for carrying goods. In the normal course of trade, the customers purchase the chassis and hand it over to...
5% GST Payable On GTA Services Availed For Transporting Cotton Seed: Punjab AAR
The Punjab Authority of Advance Ruling (AAR) has ruled that the 5% GST is chargeable on goods transport agency (GTA) services availed by the applicant for transporting cotton seed (Banaula) provided that the credit of input tax charged on goods and services used in supplying the service has not been taken, else 12% GST is applicable.The two-member bench of Varindra Kaur and Viraj Shyamkarn Tidke has observed that Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA...
Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that the 18% GST is payable on the operation and maintenance of municipal wet waste processing facilities.The two-member bench of Varindra Kaur and Viraj Shyamkarn Tidke observed that the supply of services to be provided to the State Urban Development Agency for the design, build, finance, operation, and transfer of municipal wet waste processing facility based on composting and bio-methanation technology; setting up a semi-automatic...
Combined Wire Rope Not Integral Part Of Fishing Vessel, Attracts 18% GST: Gujarat AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that combined wire rope is not a part of a fishing vessel but it is used to tie the fishing net with the vessel and 18% GST is applicable.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that goods whenever used as a part of a fishing vessel or vessel attract 5% GST, otherwise, they attract the applicable GST rate of the goods.The applicant, Shakti Marine Electric Corporation, is an authorised wholesale dealer for...
Parathas Different from Plain Chapatti, Attracts 18% GST: Gujarat AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR), while upholding the ruling of AAR, has held that 18% GST is applicable on parathas.The two-member bench of Vivek Ranjan and Milind Torawane has observed that the parathas are different from plain chapatti or roti and cannot be treated as or covered under the category of plain chapatti or roti. The appropriate classification of parathas would be under Chapter Heading 2106.The appellant is in the business of producing eight varieties of...
No GST On Subsidised Deduction made From Employees Availing Food In Factory Or Corporate Office: Gujarat AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that GST is not payable on the subsidised deduction made by the applicant from the employees who are availing food in the factory/corporate office.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the subsidised deduction made by the applicant from the employees who are availing food in the factory/corporate office would not be considered a supply.The applicant is in the business of manufacturing, supplying,...
HTP Kirloskar Power Sprayer Attracts 18% GST: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the 18% GST is payable on HTP Kirloskar Power Sprayer.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that HTP Kirloskar Power Sprayer's merit classification under HSN 8424 89 90 is covered under Entry No. 325 of Schedule-III of Notification No. 1/20l7-Central Tax (Rate), dated 28.6.2017.The applicant is in the business of manufacturing pump sets and diesel engines at its Rajkot plant and intends to sell. The...
Security Services Provided By LLP To Registered Person Not Covered Under RCM: AAR
The Haryana Authority of Advance Ruling (AAR) has ruled that security services provided by LLP to any registered person are not covered by the Reverse Charge Mechanism (RCM) and are taxable on a forward charge basis.The two-member bench of Sunder Lal and Kumud Singh has ruled that an LLP is a body corporate for the purpose of the Companies Act, 2013 and the same would apply to the term body corporate. As a consequence, the reverse charge mechanism would not be applicable. Moreover, the...