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GST- Compilation of Ruling by AAAR Uttarakhand

Below is the compilation of Rulings by AAAR Uttarakhand. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.

Case: Divisional Forest Officer dated: 07.09.2018

Query: Whether GST is leviable on the “Marg Sudharan Shulk” and “Abhivahan Shulk” charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road

The AAAR uphold the decision of the Authority on Advance Ruling for the State of Uttarakhand.

GST- Compilation of Ruling by AAAR Karnataka

Below is the compilation of Rulings by AAAR Karnataka. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.

Case: Rajendran Santhosh dated: 18.02.2020

Query:

Appellant sought an advance ruling in respect of the following question:-

i. What is the classification of the services rendered by Mr. Santosh to H-J Family of Companies?https://a09336256af226160c46ecf121eeaea4.safeframe.googlesyndication.com/safeframe/1-0-37/html/container.html

ii. Is Mr. Santosh required to be registered under the CGST Act, 2017?

iii. What is the liability of Mr. Santosh to pay tax on the services rendered by him to H-J Family of Companies?

iv. What is the time and value of the supply of services rendered by Mr. Santosh to H-J Family of Companies?

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 64/2019 dated 20-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Cartus India Private Ltd dated: 09.02.2020

Query: Whether the gamut of services collectively referred to as “Relocation Management Service ” provided by the applicant would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?

The appellate authority has modified  the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows:

The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the taxability of the mixed supply will be determined in terms of Section 8 (b) of the said Act.

The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above.

The observations made by the Lower Authority in the impugned order to the effect that the service provided by the appellant is covered under the definition of “intermediary’ is expunged as being beyond the mandate of the Authority in the instant case.We make it clear that the above ruling is based on and limited to the activity carried out by the appellant under the RSA and the SOW referred in this order.

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Case: Volvo-Eicher Commercial Vehicles Ltd dated: 06.02.2020

Query:

Appellant sought for an advance ruling before the Karnataka Authority for Advance Ruling on the following questions:-

(a) Whether the supplies made by the Appellant to M/s Volvo Sweden is a supply of services?

(b) Whether the supplies by the Appellant amounts to export of services to M/s Volvo Sweden and hence zero rated under GST law?

The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 32/2019 dated 12-09-2019 i.e. Contention of the appellant is allowed i.e (a)  The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden.  (b) The appellate authority refrain from answering the question on whether the supply of services to Volvo Sweden amounts to export of services.

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Case: The Nursery Men Co-Operative Society dated: 04.05.2020

Query: Landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors?

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts

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Case: Maarq Spaces Private Limited dated: 04.05.2020

Query:

a) Whether the activity of development and sale of land attracts tax under GST?

b) If the answer to the above question is yes, for the purpose of taxable value, whether provision of Rule 31 can be made applicable in ascertaining the value of land and supply of service?

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 119/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Tata Coffee Limited dated: 19.03.2020

Query: Wooden supply to Government Auction Department is supply as agent

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 99/2019 dated27-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: We Work India Management Private Limited dated: 06.03.2020

Query: whether an activity of fixing the detachable sliding and stackable glass partitions qualifies as ‘construction of an immovable property’ or not.

The appellate authority for advance ruling  set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. The appellate authority for advance ruling  answer the question in appeal as follows:

“Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.”

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Case: Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust dated: 02.03.2020

Query:

a) Whether the applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programs where the predominant object is not to do business but for advancement of religion?

b) Whether the applicant is liable to pay tax on renting of temporary residential rooms under category I to category V, to the devotees to stay for the purpose of religious programs where charges per room is less than one thousand per day, if answer to the question 1 is yes?

c) Whether applicant is liable to pay tax on renting of space for stalls, where the predominant object is not to do business but for advancement of religion, if answer to the question 1 is yes?

d) Whether the applicant is liable to pay tax on supply of food and beverages at subsidized rates to the devotees, where the predominant object is not to do business but for advancement of religion?

e) Whether the applicant is liable to pay tax on providing space for registered person without consideration for supply of food and beverages to the devotees, where consideration is received by registered person directly from devotees?

f) Whether applicant is liable to pay tax for acting intermediary for booking hotel rooms to the pilgrims from outside?

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 102/2019 dated30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Strides Emerging Markets Ltd dated: 03.12.2019

Query: What is the appropriate Classification of Nicotine Polacriliex Lozenge

The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Vaishnavi Splendour Homeowners Welfare Association dated: 21.01.2020

Query: i. Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members?

ii. If the answer to (i) above is “yes”, whether it can avail the benefit of Notification No.12/2017 dated 28-6-2017 (Sl. No. 77) read with Notification No.2/2018 dated 25-1-2018 which provide for exempting from tax, the value of supply up to an amount of Rs. 7,500 per month per member ?

iii. If the answer to (ii) above is “yes”, whether it is required to restrict its claim of input tax credit ?

iv. Whether the applicant is liable to pay CGST/SGST on amounts which it collects from its members for setting up a corpus fund

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 47/2019 dated17-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Infinera India Pvt Ltd dated: 20.01.2020

Query: “Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13)

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Chromachemie Laboratory Private Limited dated: 14.01.2020

Query: “Whether the Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the applicant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tar at the rate of 12%?”

The appellate authority for advance ruling  set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 71/2019 dated 23-09-2019 i.e. Contention of the appellant is allowed where in the  Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12%.

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Case: M/s Parker Hannifin India Pvt Ltd dated: 10.01.2020

Query:

a) Whether filters manufactured solely and principally for use by / in Indian Railways and supplied directly to Indian Railways are classifiable under HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff?

b) Whether the aforementioned classification of filter will change if the identical goods are supplied to a distributor instead of Indian Railways directly, and the distributor in turn effects supply to Indian Railways?

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 54/2019 dated19-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Durga Projects & Infrastructure Pvt Ltd dated: 24.12.2019

Query: Applicability of GST on partially completed flats ie.

a) Partially completed flats having identified customers before GS?’ regime

b) Partially completed flats, where customers are identified after implementation of GST regime, and

c) Partially completed flats, where no customers are identified.

The appellate authority for advance ruling dismiss the appeal filed by the appellant M/s. Durga Projects & Infrastructure PvtLtd, on grounds of time limitation

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Case: S.K. Aagrotechh dated: 24.12.2019

Query: Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/ 2017-CT(R) dated 28.06.2017, as amended from time to time?

The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 49/2019 dated 18-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: M/s Strides Emerging Markets Ltd dated: 03.12.2019

Query: GST Rate

The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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Case: Triveni Turbine Limited dated: 03.04.2019

Query: Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under SINo.23.1 of Schedule I of Notification No. 1/2017-IGST(Rate) dated 28.06.2017 as “Renewable energy devices and parts for the mwntfacture of waste to energy plants/devices” attracting 5% levy?”

The appallate authority for advance ruling has  set aside the rulings passed under section 98(4) of the CGST Act 2017 vide  NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based  on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh.  Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017

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Case: Indian Institute of Management, Bengaluru. dated: 08.03.2019

Query: Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/ 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2 /2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?

Whether supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru is exempted from reverse charge liability of GST under Sl. No.66 of Notification No.12 / 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?

The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed pursuant to the enactment of IIM Act 2017 with effect from 31.01.2018 based on serial number 66 of the Notification No 12/2017 Central Tax(Rate) as amended and The appeallant eligible for IGST Exemption on supply of online journals and periodicals received from the persons sitauted in the non taxable territory in terms of the serial number 10 of the Notification No 09/2017of Integrted Tax Central Tax(Rate) dated 28-06-2017 as amedned vide Notification No 02/2018 IT(R) dated 25.01.2018.

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Case: Toshiwal Brothers (SR) Pvt. Ltd. dated: 01.01.2019

Query:

a. Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the  IGST ACt, 2017for determining the place of supply of such services?

b. If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts?

c. Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supply as provided in section 16 of IGST Act, 2017?

Advance Ruling pronounced by the Karnataka AAR is confirmed and the appeal filed by appellant stands dismissed.

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Case: Nash Industries(I) Pvt LTd dated: 01.03.2019

Query: Whether the amortized cost of the tools is to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with Rule 27 of CGST Rules.

The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based on examination of the contract and purchase orders furnished.

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Case: Columbia Asia Hospitals Private Limited dated: 12.12.2018

Query: Whether the activities performed by the employees at the Corporate Office in the course of or in relation to employment, such as accounting, other administrative and IT System Maintenance for the units located in the other states as well i.e distinct persons as per Section 25(4) of the Central Goods and Services Tax Act,2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall nor be treated as supply of Service as per Entry I of Schedule III of he CGST Act?

The appallate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 15/2018 dated 27/07/2018 i.e. wherein the activities performed by the Employess at IMO providing the services in the course of or in realtion to employment such as accounting,admisinstrative and IT system management to their disticnt units located at other state is treated as taxable supply as per entry 2 of schedule I appended to Act,read with section 7 of the CGST Act 2017.

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Case: OPTA Cabs Private Limited dated: 04.12.2018

Query:  Whether the money paid by the customer directly to the driver of the cab for the service of the trip is liable to GST and whether the applicant is liable to pay GST on this amount.

The appallate authority for adavnce ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax at the hands of the Appellant.

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Case: Tathagat Heart Care Centre LLP dated: 05.09.2018

Query: “Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”

The AAAR modified the ruling rendered by the AAR is as under: –

  1. The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Section 7 of the CGST Act 2017, read with Clause 5(c) of the Schedule II of the said Act.
  2. The supply of service by the Appellant is taxable to GST in terms of Section 9 of the CGST Act. (c ) The service supplied by the appellant is classified under the Service Code 999799 as “other services nowhere else classified”
  3. The amounts received by the appellant from the contract brewing units under the agreement in the nature of Brand Fee and reimbursement of expenses is termed as a consideration for the supply of service and is chargeable to GST at the applicable rate of 18%.

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Case: Giriraj Renewables Private ltd., dated: 05.09.2018

Query:

a. Whether supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of the CGST Act, 2017

b. If yes, whether the principal supply in such case can be said to be of “Solar Power Generating System”, which is taxable at 5% GST.

The AAAR modified the ruling rendered by the AAR as under:-

  1. The supply of the PV module which is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services of Errection, Installation and Commissioning of the solar Power Plant.
  2. The supply of the remaining portion of the contract in question which involves the supply of balance components and parts of the solar power plant and supply of services of errection, instalation and commissioning of solar power plant is viewed as a composit supply as the supply of goods and services are naturally bundled. The tax laibility on this portion of the contract in question (other than PV Module)which is tremed as “composite supply” will be determined in terms of section 8 of the CGST Act 2017, where in the rate applicable to the dominanat nature of the supply will prevail.

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Case: United Breweries Limited dated: 23.10.2018

Query:

a. Whether, beer bearing brand/s owned by the Appellant manufactured by Contract Brewing Units out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply of services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity?

b. Whether, GST is payable by the Brand Owner on the “Surplus Profit” transferred by the CBU to Brand Owner out of such manufacturing activity?

The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 oof GST is leviable on the rent paid /payable for the premises taken on lease