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...

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...

Poultry Crates Attracts 18% GST: AAR

The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajiv Mangoo and T.R. Ramnani has ruled that Goods and Service Tax (GST) at the rate of 18% is applicable on poultry crates, which can be treated as "articles for the conveyance or packing of goods, or plastics".The applicant is in the business of manufacturing a wide range of products used for storage, handling, and transportation of goods, including products like plastic crates, poultry crates, plastic pallets, insulated...

Leasing & Maintaining Of Industrial Gas Plant Doesn't Qualify As "Job Work": AAR

The Orissa Authority of Advance Ruling (AAR) consisting of G.K. Pati (CGST Member) and Hrushikesh Mistra (SGST Member) has ruled that the leasing and maintenance of hydrogen and nitrogen gas plants does not qualify as "job work".The applicant, a Government of India undertaking in the business Petrochemical, owns and operates an oil refinery in the state of Odisha located at Paradeep. The Applicant refines crude oil and produces several petroleum products. The Applicant requires ...

Obesity Is Not A Disease: 12% GST Payable On Pharmaceutical Pellets, Granules Except Orlistat Pellet: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that 12% GST payable on pharmaceutical pellets, and granules except Orlistat Pellet as obesity is not a disease. The two-member bench of B. Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has relied on the decision of the Supreme Court in the case of Commissioner of Central Excise Vs Wockhardt Life Sciences Ltd, wherein it was held that 'therapeutic or prophylactic' would apply to substances used, "to prevent,...

Construction Of Administrative Buildings For TSIIC Attracts 18% GST: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on construction of administrative buildings for Telangana State Industrial Infrastructure Corporation Limited (TSIIC).The two-member bench of B. Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has observed that the works contract executed by the applicant for construction of Administrative building for TSIIC falls under Sr. No. 3(vi) of Notification No. 11/2017-CT (Rate) as amended till...

Education And Training In Physical, Mental, Spiritual Practices Of Yoga Attracts 18% GST: AAR

The Rajasthan Authority of Advance Ruling (AAR) has ruled that 18% of Goods and Service Tax (GST) is payable on education and training in physical, mental, spiritual practices of Yoga.The applicant has been offering various courses of Yoga such as Fitness Yoga, Immunity Boost Yoga, Pregnancy Yoga, Nidra Yoga, Stress Management Yoga, Meditation, and other such courses for improving mental and physical wellness. Further, the applicant is engaged in educating and training physical, mental and...

Liquidated Damages Recovered For Delay In Completion Of Project Attracts 18% GST, Rules Telegana AAR

The Telangana Authority for Advance Ruling (AAR), consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, ruled that liquidated damages recovered by Applicant for delay in commissioning under an agreement constitutes "supply" under the Goods and Service Tax (GST) law, attracting a levy of 9% GST under the Central Goods and Service Tax (CGST) and State Goods and Service Tax (SGST) Act each. The Applicant, engaged in production and distribution of electricity obtained from...