Below is the compilation of Rulings by AAR Gujarat. 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: Uday Laxman Jadhav (Legal name), Shree Ashapuri Touch Refinery (Trade Name), dated: 14.10.2020
Query: What will be the applicable GST rate for the activity carried out by the applicant? (supply of Labour)
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Case: The Capital Commercial Co-op. (Service) Society Limited, dated: 14.10.2020
Query:
Question 1: Whether applicant is liable to pay GST on the common maintenance fund/deposit collected from their members?
Answer: Answered in affirmative.
Question 2: If Yes, then, what shall be considered as the time of supply for such transaction?
Answer: The amounts so utilized for provision of service are liable to tax at the time of actual supply of service.
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Case: SPX Flow Technology (India) pvt. ltd dated: 14.10.2020
Query:
Question-1: Whether the activity undertaken by the applicant is covered by Entry No.7 in Schedule 3 of the CGST Act, 2017?
Question-2: Whether the applicant is liable to pay IGST on out and out transactions taking place beyond the Customs frontiers of India?
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Case: Jay Chemical Industries Ltd dated: 14.10.2020
Query: Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire?
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Case: Gujarat Industrial Security Force Society dated: 14.10.2020
Query:
Question-1:We hereby want your opinion about our stand to charge the GST@18% only on establishment charges of Rs.12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs.112/-?
Question-2:Whether we can take the GST credit if we follow the above method of charging GST?”
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Case: Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) dated: 14.10.2020
Query: Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?
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Case: Sagar Powertex Private Limited dated: 14.10.2020
Query: The applicant is liable to payment of CGST and SGST on the services provided by them as an ‘intermediary”
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Case: Shri Sai Pest Control dated: 14.10.2020
Query:
1. Fumigation service provided in a warehouse of agriculture produce is taxable or Exempt vide Entry No. 54 of Not. No. 12/2017-CT (Rate) dated 28.06.2017?
2. Classification of Fumigation of such services under Service Accounting code 998531 is correct.
3. Determination of Tax liability to pay tax on such service.
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Case: Bhadresh Kumar Rameshchandra Dave dated: 14.10.2020
Query: What will be the applicable GST rate for the activity carried out by the applicant?
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Case: Vishv Enterprise dated: 24.09.2020
Query: Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?
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Case: INI Design Studio Pvt. Ltd. dated: 17.09.2020
Query: (1) Whether Design and Comprehensive Consultancy Services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
(2) Whether Consultancy Services for preparation of design and detailed estimation of town hall at Dehgam, provided to Ahmedabad Urban Development Authority covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
(3) Whether Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
(4) Whether work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
(5) Whether Consultancy Services for Architectural and Engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works(East) Division, Pune covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
(6) Whether Consultancy service to Gujarat Technological University for Architectural design/engineering design, working drawing, Structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project can be covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017.
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Case: Gujarat Narmada Valley Fertilizers & Chemicals Ltd dated: 17.09.2020
Query: Q.1.When landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant, is landlord liable to pay GST on electricity or incidental charges charged by it?
Q.2 Can electricity charges paid by landlord to Torrent Power Ltd. (the supplier of electricity) for electricity connection in the name of landlord and recovered based on sub meters from different tenants be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to Torrent Power Ltd. is that of landlord?
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Case: Anandjiwala Technical Consultancy dated: 17.09.2020
Query: Whether the Rajkot Urban Development Authority (Accredited Department of Gujarat State Government) falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and consequently Pure Service which the applicant is providing to them is exempt from tax or not by virtue of Notification No.12/2017?
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Case: Apar Industries Ltd. dated: 17.09.2020
Query: Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?
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Case: Ashima Dyecot Pvt. Ltd. dated: 17.09.2020
Query: Whether the article ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant falls under Chapter 5903 or under Chapter 52 or 55 of the HSN?
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Case: ENP Techno Engineers dated: 17.09.2020
Query: The services supplied by the applicant M/s. ENP Techno Engineers, Ahmedabad would fall under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017. The GST liability would be 18% (9% SGST + 9% CGST) for the period upto 21.11.2019. The GST liability for the applicant for the period from 22.11.2019 onwards would be: (i) 12% (6% SGST + 6% CGST) in respect of services supplied to registered persons and (ii) 18%(9% SGST + 9% CGST) in respect of services supplied to unregistered persons.
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Case: Gujarat Industrial Development Corporation dated: 17.09.2020
Query: Whether various activities carried out by the Applicant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the Central Goods and Services Act, 2017 (‘CGST Act’)?
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Case: Gujarat Raffia Industries Limited dated: 17.09.2020
Query: a)Classification of goods and/or services or both.
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Case: Girish Rathod dated: 17.09.2020
Query: Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?
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Case: Nepra Resources Management Pvt. Ltd. dated: 17.09.2020
Query: Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?
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Case: Rotex Fabric Pvt. Ltd. dated: 17.09.2020
Query: Q.1.Whether the product Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923?
Q.2.Whether the product Non-woven bags would be eligible for exemption under Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 as amended?
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Case: Posiedon Hydro Infratech dated: 17.09.2020
Query: (1) The confirmation requested is whether GST is applicable for the consultancy services rendered by various consultancy agencies to Sardar Sarovar Narmada Nigam Limited (SSNNL)?
(2) If such consultancy services is exempted from GST, whether the sub-consultant is also exempted from the payment of GST? If not, what is the rate of GST applicable to the sub-consultant?
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Case: Shree Arbuda Transport dated: 17.09.2020
Query: (1) If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
(2) What shall be the applicable HSN code and corresponding GST Rate for such bundle of services?(Highest Rate of Service in the bundle is 18%).
(3) Whether the firm shall be eligible to avail ITC on the following:
-Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers.
-ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.
Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices?
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Case: Shree Swaminarayan Foods Pvt. Ltd. dated: 17.09.2020
Query: Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?(Rate 18% (CGST 9% + GGST 9% or IGST 18%)
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Case: Shukla Ashar Impex Pvt. Ltd. dated: 17.09.2020
Query: The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%).
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Case: Shivam Agro Industries dated: 17.09.2020
Query: Whether the product ‘Zn EDTA’ (Zinc Ethylenediamine Tetra Acetic Acid) and ‘Fe EDTA’ (Iron Ethylenediamine Tetra Acetic Acid) Acetic Acid) being supplied by the applicant are classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962?
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Case: J K Snacks Industries dated: 17.09.2020
Query:
Q.1. Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified?
Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’
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Case: J K Papad Industries dated: 17.9.2020
Query:
Q.1. Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified?
Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’
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Case: J K Food Industries dated: 17.09.2020
Query:
Q.1. Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified?
Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’
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Case: D.M. Net Technologies dated: 17.09.2020
Query: Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST, vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017?
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Case: Isotex Corporation Private Limited dated: 17.09.2020
Query: What is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No.234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?
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Case: Girivariya Non-Woven Fabrics Pvt. Ltd. dated: 17.09.2020
Query: Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 6305 or under Heading 3923? Question-2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended?
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Case: Air Control and Chemical Engineering Co. Ltd dated: 17.09.2020
Query: Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam).
Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam).
Question-3: Clarification is also sought on applicability of the Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906.
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Case: GB Agro Industries dated: 17.09.2020
Query: Classification of the “Organic Manure”, “Bio-fertilizers”, “Granulated Nutrient Mixture” and “Phosphatic Rich Fertilizers” manufactured by them and its HSN code?
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Case: Stovec Industries Ltd. dated: 17.09.2020
Query:
Question 1. Whether, in the facts and circumstances, the specified transaction of the Applicant should be categorized as individual supply or composite supply of service as per the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017?
Question 2. Whether, in the facts and circumstances, the specified transaction of the Applicant is to be reckoned as being provided to SPA or to the customers of SPA located in India?
Question 3. – Whether, in the facts and circumstances, the specified transaction of the Applicant could be categorized as that of an “intermediary” as per Section 2(13) of The Integrated Goods and Service Tax Act, 2017?
Question 4. – Whether, in the facts and circumstances, the specified transaction qualifies to be “Export of service” as per Section 2(6) of The Integrated Goods and Services Tax Act, 2017?
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Case: Sterling Accuris Wellness Pvt. Ltd. dated: 17.09.2020
Query: 1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher.
2. Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them.
3. Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services.
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Case: Rachna infrastructure Pvt. Ltd. dated: 17.09.2020
Query:
Q.1 Whether said service can be classified under Tariff Heading 9973 as item No. (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash deferred payment or other valuable consideration. Or item No. (viia) Leasing or renting of goods as any other service under the said chapter?
Q.2 What shall be the rate of GST on given services provided by State of Gujarat to applicant for which royalty is being paid? 18% GST (9% CGST+ 9% SGST).
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Case: Jayant Snacks and Beverages Pvt. Ltd. dated: 17.09.2020
Query: Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)
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Case: Barakatbhai Noordinbhai dated: 17.09.2020
Query: Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And if the answer is in affirmative, the rate of tax thereof? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)
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Case: Jayant Food Products dated: 17.09.2020
Query: Q1. Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)
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Case: Jinmagal Corporation dated: 17.09.2020
Query:
1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7?
2. Whether Jinmagal Corporation is required to discharge pay tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of notification No. 13/2017 as amended by 05/2019.
3. Whether the annual lease premium Payable/paid by the applicant
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Case: Karam Green Bags dated: 17.09.2020
Query:
Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?
Q.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?
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Case: Max Non Woven Pvt. Ltd. dated: 17.09.2020
Query: Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Q.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?
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Case: Altis Finechem Pvt. Ltd dated: 17.09.2020
Query: Q. 1.Classification of goods and determination of tax liability of product under HSN 2919 of following goods : Calcium-3-methyl-2oxo-valerate (Alpha- Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt), Calcium-4-methyl-2oxo-valerate (Alpha-Ketoanalogue Leucine Calcium Salt), Calcium-DL-2-hydroxy- 4 (Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt), Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium Salt)
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Case: Piyush Jayantilal Dobaria dated: 30.07.2020
Query: Q. Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST?
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Case: Manishbhai Champakbhai Mehta dated: 30.07.2020
Query: Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?.
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Case: Fastrack Deal Comm Pvt. Ltd. dated: 30.07.2020
Query:
1. Whether the amount forfeited by Fastrack will attract GST?
2. Who will be considered as Service Receiver and Service Provider?
3. When sale of land is not treated as supply as per Schedule III of GST Act, 2017, whether forfeiture of advance pertaining to sale of land will be treated as supply and accordingly attract GST?
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Case: Dyna Automation Private Limited dated: 30.07.2020
Query:
Q.1 What is the classification for Hybrid Hrdraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines?
Q.2 What will be the applicable tax rate on Hybrid Hrdeaulic Servo System?
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Case: Ashapura Buildcon dated: 30.07.2020
Query: Whether, the construction services provided by the applicant under the project “SAMANVAY RESIDENCY” qualifies for the reduced CGST rate of 6% (under CGST and SGST Act) as provided in Sr. No. 3 item (v) sub-item (da) of Notification No. 01/2018-CT (Rate) Dated 25.01.2018.?
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Case: Sparsh OHC Manpower Service dated: 30.07.2020
Query: Question: Specified services i.e. appointing Doctors, Nursing Staffs, and Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services?
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Case: Sterling Biotech Ltd. dated: 30.07.2020
Query: Whether the applicant is eligible to claim the benefit of lower rate of 5% { CGST- 2.5% + SGST-2.5%} under Sr. No. 180 of Schedule I of the rate schedule for goods under Not. No. 01/2017-CT (Rate) dated 28.06.2017 as well as of State Tax Notification.
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Case: NarendrakumarManilal Patel, (National Health Care) dated: 30.07.2020
Query: “Whether the goods supplied by the applicant are covered under Serial No.E(8) of List 3 of Entry 257 of Schedule I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’) and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘GGST Act, 2017) and the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act, 2017) OR Serial No.218 of Schedule-II of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 attracting GST rate of 12%.”
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Case: Balkrishna Industries dated: 30.07.2020
Query:
Q. 1: Whether availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the benefits of exemption under Notification No.79/2017-Cus dated 13.10.2017, as contemplated under Rule 96(10) of CGST Rules, 2017?
Q.2: If the answer to the above question is negative, then whether the applicant is allowed to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017?
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Case: Amneal Pharmaceuticals Pvt. Ltd. dated: 30.07.2020
Query: Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?
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Case: Amneal Pharmaceuticals Pvt. Ltd. dated: 30.07.2020
Query: Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company?
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Case: Sanstar Biopolymers Limited dated: 30.07.2020
Query: Q.“Whether Maize Bran, which is a cattle feed, is chargeable to CGST @ 2.5% under Sr.No.103A of Notification No.01/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017?”
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Case: Vikram A Sarabhai Community Science Centre dated: 30.07.2020
Query:
Question1: Whether GST is applicable on any of the activities carried on by the applicant?
Question 2: Whether GST registration is required or not?
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Case: Clad Weld Technologies Pvt. Ltd dated: 30.07.2020
Query: “Whether supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise, should be fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5%?”
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Case: Swan LNG Pvt. Ltd dated: 30.07.2020
Query:
Question-1: Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?
Question-2:Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?
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Case: Shree Sagar Stevedores Pvt. Ltd dated: 30.07.2020
Query:
1.The service of transportation of goods carried out by M/s.Shree Sagar Stevedoirs pvt.ltd. from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does not qualify for exemption as contained at Sr.No.18 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.
2. The service of above transportation does not fall within the area as defined in ‘Inland waterways’.
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Case: Jainish Anantkumar Patel dated: 30.07.2020
Query:
“The applicant wants to trade the below mentioned items:-
- Supari in grated form of cut in different shape in a separate pouch packing.
- Lime(Chuno) in a separate packing.
- Tobacco in a separate packing.
All the above three items will be delivered to the customer in a transparent plastic pouch for the convenience of carrying it and the invoice prepared for the same will have three separate line items of the items mentioned above charged separately.
“Will the delivery of items in a single pouch classify the goods as mixed supply as per the definition under Section 2(74) of the CGST Act, 2017 and tax be collected at the rate of tax of highest item in the supply? In this case, the highest rate of tax could be that of Tobacco at 28% alongwith 160% cess.”
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Case: Dipakkumar Kantilal Chotai (Talod Gruh Udyog dated: 30.07.2020
Query:
(1).Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5%(2.5% CGST + 2.5% SGST).
(2).Upma mix flour, Rava idli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)whereas Khichu mix flour is classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). They appear at Entry No.103A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on these products is 5%(2.5% CGST + 2.5% SGST).
(3).Chutney powder is classifiable under Sub-heading 21069099 of the First Schedule to the Customs Tariff Act, 1975(1 of 1975). The said product appeared at Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 till 14.11.2017 and at Entry No.100A of Schedule-I of the said notification with effect from 15.11.2017. The GST liability on the said product was 18%(9% CGST + 9% SGST) upto 14.11.2017 and 5%(2.5% CGST + 2.5% SGST)with effect from 15.11.2017.
(4).The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Gota Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST). The supply of Bhajiya Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Bhajiya Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST).
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Case: Shiroki Technico India Pvt. ltd dated: 30.07.2020
Query: The product ‘seat adjuster’ manufactured and supplied by M/s. Shiroki Technico India Pvt. ltd. merits classification under Tariff item No.8708 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and is covered under Serial No.170 of Schedule-IV of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017.
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Case: Dharmshil Agencies dated: 30.07.2020
Query:
Whether to charge CGST and SGST or IGST looking to our nature of transaction? sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency.
GST at the rate of 18% (9%CGST + 9% SGST)
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Case: Jain Dairy Products Pvt. Ltd. dated: 3.7.2020
Query: http://gstcouncil.gov.in/sites/default/files/ruling-new/GUJ_AAR_40_2020_JDPPL_03.07.2020.pdf
Please click “HERE” to download the order
Case: Shri Bhaveen Ramesh Shah dated: 3.07.2020
Query: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll (i.e. Slide Fasteners), (ii) Finished Zippers and (iii) Sliders.?
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Case: Nirma University dated: 3.07.2020
Query:
Q.1 Whether Nirma would be eligible for claiming benefit of the exemption for legal services as provided in Sr. No.45 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017, as amended from time to time in respect of procurement of legal services?
Q.2- Whether services provided by Nirma are exempted under S. No. 4 of Notification No.12/2017-Central Tax (Rate)?
Q.3- Whether Nirma is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?
Please click “HERE” to download the order
Case: Jayshreeben Rameshchandra Kothari dated: 3.07.2020
Query:
Q.1 Whether or not, the aforesaid services fall under the scope of clause 5 (f) of the Schedule II to the Central Goods and Service Tax Act, 2017?
Q.2 : Whether or not, the Service related to collection of Hire Charges for temporary transfer of right to use goods from “Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any Function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution” are covered and exempted under the scope of Sr. No. 3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?
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Case: SKG-JK-NMC Associates (JV) dated: 3.07.2020
Query: Q.1: Whether the said work can be covered under clause 3(v)(a) of the Notification No.11/2017-Central Tax (Rates) dated 28.06.2017 i.e. Works Contract by way of construction, erection, commissioning or installation of original works pertaining to railways so as the entitle it for charging rate of GST@ 12% instead of 18%?
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Case: Tea Post Private Ltd. dated: 3.07.2020
Query:
Q.1. Classification of any goods and services or both for which “Franchisee Fees” and “Royalty” received by the applicant under the FranchiseeAgreement from the franchisee for the right to use its trademark, brandname and other proprietary knowledge(Intellectul Property).
Q.2. Does transfer of an operational outlet (as mentioned in the Description), would amount to “Services by way of transfer of a going concern, as a whole or an independent part thereof”?
Q.3 If the answer to question no. 2 is affirmative then, whether the said services are covered under Sl. No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 and exempted from payment of tax?
Q.4 If the answer to Question No.2 is negative then, whether the Input Tax Credit of tax paid on the supplies received at the time of developing the outletis admissible or not?
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Case: Uday Laxman Jadhav (Legal name), Shree Ashapuri Touch Refinery (Trade Name), dated: 14.10.2020
Query: What will be the applicable GST rate for the activity carried out by the applicant? (supply of Labour)
Please click “HERE” to download the order
Case: The Capital Commercial Co-op. (Service) Society Limited, dated: 14.10.2020
Query:
Question 1: Whether applicant is liable to pay GST on the common maintenance fund/deposit collected from their members?
Answer: Answered in affirmative.
Question 2: If Yes, then, what shall be considered as the time of supply for such transaction?
Answer: The amounts so utilized for provision of service are liable to tax at the time of actual supply of service.
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Case: SPX Flow Technology (India) pvt. ltd dated: 14.10.2020
Query:
Question-1: Whether the activity undertaken by the applicant is covered by Entry No.7 in Schedule 3 of the CGST Act, 2017?
Question-2: Whether the applicant is liable to pay IGST on out and out transactions taking place beyond the Customs frontiers of India?
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Case: Jay Chemical Industries Ltd dated: 14.10.2020
Query: Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire?
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Case: Gujarat Industrial Security Force Society dated: 14.10.2020
Query:
Question-1:We hereby want your opinion about our stand to charge the GST@18% only on establishment charges of Rs.12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs.112/-?
Question-2:Whether we can take the GST credit if we follow the above method of charging GST?”
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Case: Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) dated: 14.10.2020
Query: Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?
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Case: Sagar Powertex Private Limited dated: 14.10.2020
Query: The applicant is liable to payment of CGST and SGST on the services provided by them as an ‘intermediary”
Please click “HERE” to download the order
Case: Shri Sai Pest Control dated: 14.10.2020
Query:
1. Fumigation service provided in a warehouse of agriculture produce is taxable or Exempt vide Entry No. 54 of Not. No. 12/2017-CT (Rate) dated 28.06.2017?
2. Classification of Fumigation of such services under Service Accounting code 998531 is correct.
3. Determination of Tax liability to pay tax on such service.
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Case: Bhadresh Kumar Rameshchandra Dave
Query: What will be the applicable GST rate for the activity carried out by the applicant?
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Case: Nishith Vipinchandra Shah dated: 03.07.2020
Query: Q.1.What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser?
Please click “HERE” to download the order
Case: Karma Buildcon dated: 02.07.2020
Query: What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land?
In the case of construction of residential/commercial complex, the builder charges an amount which is inclusive of land or undivided share of land. As per Not No. 11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount. But in applicant’s case the value of Land is clearly ascertainable. In that case actual cost of Land can be deducted for the for the purpose of arriving at the taxable value of supply?
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Case: Giriraj Quarry Works dated: 02.07.2020
Query:
Q.1 What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid.
Q.2 What is rate of GST on given services provided by State of Gujarat to Giriraj Quarry Works for which Royalty is being paid?
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Case: Dhirubhai Shah & Co. LLP dated: 02.07.2020
Query: The professional service for maintenance of accounts and allied items of work provided to SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Sr. No.3 of Not. No. 12/2017-CT (Rate) dated 28.06.2017.
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Case: AB N DhruvAutocraft (India) Pvt. dated: 02.07.2020
Query: Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services?
If the above stated activity of body building is considered as supply of service in terms of description given at paragraph 3 of Schedule II of the CGST Act, 2017 what will be the rate of GST applicable on such service?
What will be the service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle?
What would be the classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour?
If the above stated activity of body building is not considered as supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply?
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Case: Sayaji Industries Ltd. dated: 02.07.2020
Query: The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji Industries Ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST).Query:
Please click “HERE” to download the order
Case: Patrator dated: 02.07.2020
Query:
Q.1. Is PATRATOR required to take GSTIN?
Q.2. Is PATRATOR required to pay tax under GST Act?
Please click “HERE” to download the order
Case: Educational Initiative Pvt. Ltd. dated: 02.07.2020
Query: Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification.
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Case: V 2 Realty dated: 02.07.2020
Query:
Q.1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply?
Q.2. Manner of reversal of ITC on expenses incurred upto date of completion certificate shops.
Q.3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops.
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Case: Oswal Industries ltd.( M/s. Nimba Nature Cure Village) dated: 02.07.2020
Query: The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.
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Case: Gujarat Ambuja Exports ltd. dated: 02.07.2020
Query: The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST).
Please click “HERE” to download the order
Case: Novozymes South Asia pvt.ltd. dated: 02.07.2020
Query: The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule-II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6% SGST +6% CGST).
Please click “HERE” to download the order
Case: Shivani Scientific Industries dated: 02.07.2020
Query: The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product is covered under Entry No.184 of Schedule-IV of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (upto 14.11.2017) and under Entry No.411F of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended) (w.e.f. 15.11.2017) issued under the CGST Act, 2017. Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017.
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Case: Global Vectra Helicorp ltd. dated: 02.07.2020
Query: determination of time and value of supply of goods or services or both
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Case: DipakkumarRamjibhai Patel dated: 02.07.2020
Query: Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act?
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Case: Adarsh Plant Protect ltd dated: 02.07.2020
Query: Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves)
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Case: A. B. Enterprise dated: 19.05.2020
Query: Whether the applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities
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Case: Shree Mohit Rameshpal Gupta dated: 19.05.2020
Query: What is tax rate of SGST and CGST under Goods and Service Tax Act? And which HSN code will apply?
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Case: Shree Hari Engineers & Contractors dated: 19.05.2020
Query: Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?
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Case: Navbharat LPG Bottling Company dated: 19.05.2020
Query: Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?
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Case: Amba Township pvt.ltd., Basement dated: 19.05.2020
Query: Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?”
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Case: Shreeji Shipping dated: 19.05.2020
Query: Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
Whether the service of above transportation falls in the definition of ‘Inland waterways’?
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Case: Siddhi Marine Services LLP dated: 19.05.2020
Query: 1. Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
2. Whether the service of above transportation falls in the definition of ‘Inland waterways’?
3. Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)
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Case: Shree Dipesh Anilkumar Naik Dated: 19.5.2020
Query: Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant?
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Case: Shree Sawai Manoharlal Rathi dated: 19.05.2020
Query: Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
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Case: Raj Quarry Works dated: 19.05.2020
Query: 1. Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ?
2. what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid?
Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term.
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Case: Nagri Eye Research Foundation. dated: 19.5.2020
Query: whether applicant is required to be registered Medical Store run by Charitable Trust?
whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)
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Case: NEC Technologies India Pvt. Ltd. dated: 19.05.2020
Query: Classification of any goods or Services or both ? Applicability of a notification issued under provisions of The Act. Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?)
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Case: Magnam Netlink Private Limited. dated: 19.03.2020
Query: Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)
Please click “HERE” to download the order
Case: Pratham Agro vet Industries dated: 17.03.2020
Query: The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act.
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Case: Sterlite Technologies Ltd dated: 17.03.2020
Query: Supply of goods to the customers located outside India under ‘Bill to Ship to’ Model from vendor located outside India.
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Case: Jay Jalaram Enterprises, dated: 11.03.2020
Query: Classification of any goods or services or both (POPCORN under trade marks Act 1999 ,Tax rate?
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Case: Deendayal Port Trust (erstwhile Kandla Port Trust). dated: 11.03.2020
Query: The “Input Tax Credit” shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property
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Case: Mount Fab Packaging LLP dated: 11.03.2020
Query: The product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST
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Case: Universal Import-Export dated: 25.09.2019
Query: At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST?
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Case: Prayagraj Dyeing & Printing Mills pvt ltd dated: 25.09.2019
Query: Whether Bagasse based Particle Board falls under serial No.92 of Schedule II falls under serial No.92 of Schedule II or under Sr. No. 137A of Schedule III (GST rate 18%) of the Notification No. 01/2017 – Integrated Tax [Rate]
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Case: Flint Group of India Ltd dated: 20.09.2019
Query: The applicant wants to know the correct HSN code for technical varnish and medium used in printing industry.
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Case: Satyaja Infratech dated: 20.09.2019
Query: The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of “Bliss Homes” with the basic facility is liable to GST.
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Case: All India Disaster Mitigation Institute dated: 11.09.2019
Query: Whether the applicant is liable for registration if he is doing activity relating to disaster prevention, disaster mitigation and disaster management.
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Case: Satyesh Brinchem Pvt Ltd dated: 11.09.2019
Query: Whether input tax credit is admissible to the applicant under the GST Act in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals?
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Case: Gurukrupa Hospitality Services dated: 28.08.2019
Query: Applicability of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended up to 25.07.2018
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Case: Superstar Amusement Pvt ltd dated: 28.08.2019
Query: What rate of tax is applicable when applicant are giving access right to visitor for individual joy rides in their amusement park?
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Case: State Examination Board dated: 28.08.2019
Query: The activities of conducting various types of examinations. The applicant is liable for registration.
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Case: Mangaldas Mehta and Co. Limited dated: 28.08.2019
Query: Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up will be liable to pay
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Case: Moksh Agarbatti Co. dated: 23.08.2019
Query: Admissibility of input tax credit of tax paid or deemed to have been paid ( Aggarbatti)
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Case: Kandla Port Trust dated: 22.08.2019
Query: Whether “Input Tax Credit” with respect to expenses incurred by Deendayal Port Trust for maintaining its employees is available or not?
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Case: Gujarat Energy Transmission Corp ltd dated: 20.08.2019
Query: Whether or not the cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges are liable to GST
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Case: Aqua Care (Surat) RO Technologies Pvt Ltd dated: 24.07.2019
Query: Classification of water sold in non-sealed container.
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Case: Gujarat State Financial Services Ltd dated: 27.06.2019
Query: Determination of the liability to pay tax on any goods or services or both
Please click “HERE” to download the order
Case: M/s. Rajkot Nagrik Sahkari Bank Ltd dated: 15.05.2019
Query: Determination of the liability to pay tax on any goods or services or both
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Case: M/s. Jayesh Anilkumar Dalal dated: 01.05.2019
Query: Applicability of notification issued under the provision of this Act.
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Case:M/S Hindustan Coca-cola Beverages Pvt ltd dated: 30.03.2019
Query: Classification of any goods or services or both (“FANTA FRUITY ORANGE”)
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Case: M/s. Dholera Industrial City Development Project ltd. dated: 04.03.2019
Query: Applicability of a notification issued under the provisions of this Act
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Case: M/s. Aditya Birla Nuvo Limited dated: 04.03.2019
Query: Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
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Case: M/s. Gujarat State Financial Services Ltd dated: 29.06.2019
Query: Determination of the liability to pay tax on any goods or services or both
Please click “HERE” to download the order
Case: House of Marigold dated: 10.10.2018
Query: Classification of the product Marigold Butterfly Bridal with watch
Please click “HERE” to download the order
Case: Ginni Filaments Limited dated: 10.10.2018
Query: Classification of the The product products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels
Please click “HERE” to download the order
Case: Inox India Product Ltd dated: 28.02.2019
Query: Classification of the The product ‘transport tank mounted on chassis of customer”
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Case: Sonal Products 22.02.2019
Query: Classification of the The product ‘Un-fried Fryums’
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Case: National Dairy Development board dated: 20.2.2019
Query: Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.
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Case: National Dairy Development board dated: 22.02.2019
Query: Whether Applicant would be qualified as ‘Government Authority”
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Case: National Dairy Development board dated: 20.2.2019
Query: Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.
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Case: Lambda Therapeutic Research Ltd dated: 30.08.2018
Query: Classification of goods and / or services or both
Please click “HERE” to download the order
Case: Take off Academy dated: 30.08.2018
Query: Classification of goods and / or services or both dated: 30.08.2018
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Case: Kandla Port Trust dated: 30.07.2018
Query: Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.
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Case: Kandla Port Trust dated: 30.07.2018
Query:
Determination of the liability to pay tax on any goods or services or both-Application of type tax to port activities.
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Case: Gokul Agro Resources Ltd dated: 30.08.2018
Query: Classification of goods and / or services or both
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Case: Kandla Port Trust dated: 30.07.2018
Query: Determination of the liability to pay tax on any goods or services or both. -payment of GST on dispute claim of rent leasing land.
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Case: Khedut Hat dated: 27.08.2018
Query: Whether the blasting activity carried out by the applicant is to be considered as a ‘supply of goods’ or ‘supply of service’?
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Case: Edutest Solutions Pvt Ltd dated: 23.08.2018
Query: Classification of goods and / or services or both; (printing of question papers) dated: 23.08.2018
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Case: Omnisoft Technologies Pvt Ltd dated: 23.08.2018
Query: Determination of the liability to pay tax on any goods or services or both.
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Case: Sapthagiri Hospitality Pvt Ltd dated: 30.07.2018
Query: Determination of the liability to pay tax on any goods or services or both. ( Service provided to SEZ by Hotel)
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Case: Meera Metals dated: 30.07.2018
Query: Classification of any goods or services or both;(Chilly Cutter)
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Case: Raja Slates Pvt. Ltd dated: 30.07.2018
Query: Classification of any goods or services or both;(Slates)
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Case: National Dairy Development Board dated: 08.05.2018
Query: By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017?
Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?
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Case: Inox India Pvt. Ltd. dated: 09.04.2018
Query: Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?
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Case: Alka Industries dated: 09.04.2018
Query: Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?
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Case: M/s. Rishi Shipping dated: 20.03.2018
Query: The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.
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Case: M/s. Shree Vishwakarma Engineering Works dated: 05.02.2018
Query: (i) Appropriate classification of the product ‘Electrically operated Drum with Bell and Zalar’; and
(ii) Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92.
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Case:M/s. Mitora Machinex Pvt. Ltd. dated: 05.02.2018
Query: (i) Whether the goods-‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine’ fall under Chapter Heading 8438 of GST Tariff ?;
(ii) Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ?
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Case: M/s. Guru Cold Storage Private Limited, dated: 13.12.2017
Query: 1. Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017;
2. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.”
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Case: M/s. Dyna Automation Private Limited dated: 17.01.2018
Query: (i) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ?
(ii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ?
(iii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts of machine tools ?
(iv)What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ?
(v) What is the classification and rate of Goods and Services Tax for Servo Drive (Electric Inverter or Resolver Inverter) ?
(vi)What is the classification and rate of Goods and Services Tax for Hydraulic Gear Flow Divider ?
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Case: M/s. Rashmi Hospitality Services Private Limited dated: 21.03.2018
Query: One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?
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Case: M/s. Inox Air Products Pvt. Ltd. dated: 21.03.2018
Query: (i) Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ?
(ii) What is the value on which the applicant is liable to pay GST ?
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Case: M/s. Docsun Power Pvt. Ltd. dated: 20.03.2018
Query: Classification of the products manufactured and service provided by them
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Case: M/s. Rapid Electrodes Pvt. Ltd. dated: 20.03.2018
Query: Classification of the products manufactured and service provided by them.
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Case: M/s. Shreenath Polyplast Pvt. Ltd. dated: 19.02.2018
Query: “Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?
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Case: M/s. Aqua Machineries Pvt. Ltd. dated: 17.01.2018
Query: i) There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant;
(ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question.
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Case: M/s. R.B. Construction Company dated: 17.01.2018
Query: A. Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ?
B. Is the applicant entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions so that there is no double taxation i.e. levy of tax on tax is avoided ?
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Case: M/s. Power Build Private Limited Dated: 13.12.2017
Query: What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?
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Case: M/s. Inox Leisure Ltd. dated: 15.11.2017
Query: classification of any goods or services or both;
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Case: M/s. Pon Pure Chemical India Pvt. Ltd. dated: 30.10.2017
Query: (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?
(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?
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