Supply Of Food And Drinks In Trains Or At Platforms Attracts 5% GST: AAAR

The Delhi Appellate Authority of Advance Ruling (AAAR) has ruled that the GST rate on the supply of food and drinks, whether in trains or at platforms (static units), will attract 5% GST without an Input Tax Credit (ITC). The two-member bench of Mallika Arya and Ankur Garg ruled that the supply of newspapers to pessangers is exempt from GST. The appellant has entered into an agreement with IRCTC/Indian Railways for the supply of food and beverages (packed/MRP/cooked) to the...

Activity Of Providing Free Complimentary Cricket Match Tickets Is Exempted From GST: AAAR

The Punjab Appellate Authority of Advance Ruling (AAAR)has ruled that the GST is payable on the activity of providing free complimentary cricket match tickets. However, where complimentary tickets are being provided by the appellant to a related person or a distinct person, it shall fall within the ambit of supply on account of Schedule I and the appellant would be liable to pay tax. The bench of Aruna Narayan Gupta and Kamal Kishor Yadav has observed that the appellant would not...

Turmeric in Whole Form Is 'Agricultural Produce', Attracts 5% GST: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 5% GST is payable on turmeric in its whole form, falling under the definition of "Agricultural Produce". The two-member bench of Rajeev Kumar Mital and Ashok Kumar Mehta has observed that the first supply of turmeric in whole form by farmers, being supplied by a non-taxable person in the Agricultural Produce and Marketing Committee, is not liable to GST by virtue of the provisions of section 23 (1) (b) and 2...

Occupation Health Check-Up Service By The Hospital Are Health Care Services, No GST Payable: AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR) consisting of Seema Arora and Milind Torawane has ruled that no GST is payable on the occupational health check-up service by the hospital as it was covered under health care services. The appellant, M/s. Baroda Medicare Private Limited, is running 3 multi- specialty hospitals under the brand name "Sunshine Global Hospitals' at Manjalpur, Vadodara, and Surat. The hospital requested an advance ruling on whether the supply of...

LNG Jetties Is Not In The Nature Of 'Plant And Machinery', ITC Not Eligible: Gujarat AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR), comprised of Seema Arora and Milind Torawane, ruled that LNG jetties are not in the nature of "plant and machinery," but rather serve as the foundation for the installation of re-gasification equipment, apparatus, and machinery.The input tax credit on inputs, input services, and capital goods for the purpose of building these LNG jetties is not admissible. The appellant has entered into a concession agreement with the Gujarat...

No GST & TDS Applicable On Renting Of Immovable Property To Social Justice Department: AAAR

The Maharashtra Appellate Authority of Advance Ruling, consisting of members Asok Kumar Mehta and Rajiv Kumar Mital, has ruled that the renting of immovable property to the social justice department is exempt from GST and TDS.The appellant, Shital Tukaram Borade, is unregistered and is in the business of providing the services of renting out immovable property situated in Nashik, and is in receipt of rental income. The property was let out to the Social Welfare Department (Samaj Kalyan...

No GST Payable On Sewage Treatment Plant: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) consisting of members Rajeev Kumar Mital and Ashok Kumar Mehta has ruled that sewage treatment plants (STP) are exempted from the goods and service tax (GST).The appellant, Rashtriya Chemicals and Fertilisers Limited, is in the business of manufacturing and selling fertilisers and industrial chemicals. The appellant has its head office in Mumbai, has two manufacturing plants located in Maharashtra, and has warehouses and...

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,...

Mango Pulp/Puree' Attracts 18% GST: AAAR

The Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) consisting of Suresh Kishnani (Central Tax) and S.Ravi Shankar Narayan (State Tax) has ruled that 18% GST is chargeable on Mango Pulp/Puree'. The Appellant, a Public Limited Company, has been engaged in the business of supplying mango pulp/puree within India including merchant export. The Appellant procures selected varieties of fresh mango fruits and transports them to the fruit processing plant. The fruits are...

Printing Of Pamphlet/Leaflet Falls Under The Category Of Supply Of Service, Attracts 18% GST: AAAR

The Daman Appellate Authority of Advance Ruling (AAAR) consisting of Gaurav Singh Rajawat (State Tax) and Seema Arora (Central Tax) while upholding the ruling of the Authority of Advance Ruling (AAR), held that printing of pamphlet/leaflet falls under the category of supply of service and it attracts GST at the rate of 18%.The appellant has been engaged in the activity of printing leaflets (further divided into insert/outsert) and falling under CHS No. 4901. The product has been ...