AAR
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...
Tax Cases Monthly Round-Up: September 2022
Indirect TaxesSupreme Court Disputes Related To Tax Concessions Are Not Arbitrable: SupremeCourt Case Title: M/s Shree Enterprise Coal Sales Pvt Ltd. Versus Union Of India Citation: 2022 LiveLaw (SC) 774 The Supreme Court has held that disputes related to tax concessions are not arbitrable. The division bench of Justice Dhananjaya Y Chandrachud and Justice Hima Kohli has observed that the High Court was in error in holding that the terms of e-auction provided that any...
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...
Myntra Not Entitled To ITC On Vouchers And Subscription Packages Procured From Third Party Vendors: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that Myntra is not entitled to an Input Tax Credit (ITC) on vouchers and subscription packages procured from third-party vendors.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that Myntra is not eligible to avail of the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from the third party vendors that are made available to the...
Kingfisher Radler Attracts 28% GST and 12% Cess: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that the Kingfisher Radler attracts 28% GST and 12% Cess.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that the product "Kingfisher Radler" has different variants and all the variants merit classification as carbonated beverages of fruit drinks, all covered under tariff heading 2202 99 90.The applicant is engaged in the manufacturing (brewing), bottling, marketing, and sale of alcoholic and non-alcoholic...
Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that 12% GST is payable on the supply of ayurvedic products under AYUSH department licences.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that the products which are used for care are treated as "cosmetics" and therefore taxed at 18% GST. 12% GST is payable on the products which are used for cure and are treated as 'Medicaments' falling under Serial No. 63 of Schedule II.The applicant, IncNut Lifestyle...
Works Contract Services Executed To State Government For Construction Of Airport Terminal Building Attracts 18% GST: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the work contract services executed for the state government for the construction of the airport terminal building and greenfield airport.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that work contract services executed for Karnataka State Police Housing and Infrastructure Corporation Limited for the Construction of High-Security Prison are liable to tax at 18% GST with effect from...
GST Exemption On Composite Supply Of Service By Milling Food Grains Into Flour To State Govt. For Public Distribution System: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that the composite supply of services by way of milling of food grains into flour to the Government of West Bengal for distribution of flour under the Public Distribution System is eligible for GST exemption.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the value of by-products retained by the appellant and yielded during CMR milling, which were allowed to be retained by the appellant to meet the CMR...
Supply Of Services For Plantation Of Mangrove Seeds And Seedlings In Coastal Areas Attracts 18% GST: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that the supply of services for the plantation of mangrove seeds and seedlings in coastal areas would attract 18% GST.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that no GST is payable on the supply of services for cultivation, planting and nurturing of fruit trees. The applicant is in the business of cultivation, planting and nurturing of fruit trees in marginalised areas and mangrove seeds and...
Supply Of Services For Printing On Duplex Board Attracts 12% GST: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that the supply of services for printing on duplex board belonging to the recipient, including cutting, punching, and lamination of the duplex board, so printed, would attract 12% GST irrespective of whether the recipient of the services is registered under the GST Act or not. The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the activities of printing on duplex boards belonging to its customer,...
12% GST Payable On Works Contract Services Executed To Karnataka Housing Board For Construction Of Police Station: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that 12% GST is payable on work contract services executed for the Karnataka Housing Board for the construction of a police station.The two-member bench of M.P. Ravi Prasad and T.Kiran Reddy has held that work contract services executed to the Karnataka Slum Development Board under the Pradhan Mantri Awas Yojana, as a main contractor, are liable to 12% GST till 17.07.2022 and liable to tax at 18% GST from 18.07.2022. The ...
No GST On Services Of Sweeping, Segregation And Transport Of Garbage: Karnataka AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that GST is not payable on the services of cleaning and sweeping of lawns and garden path areas and segregating and transporting garbage.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that no GST is payable on the supply of manpower for garden maintenance on an outsourced basis to the Department of Horticulture which is liable for GST at NIL. The applicant is engaged in providing manpower services. The...