Below is the compilation of Rulings by AAR Haryana. 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: Hero Solar Energy Pvt. Ltd. dated: 26.06.2020
Query: The present Advance Ruling sought in respect of classification and rate of tax applicable in view of S. No. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017 as amended Notification no. 24/2018-Central Tax (Rate) dated 31.12.2018 and S. No. 38 inserted in Notification no. 11/2017- Central Tax (Rate) dated 28.6.2017 vide Notification no. 27/2018-Central Tax (Rate) dated 31.12.2018, on supply and designing, installation, erection and commissioning of SPGS to its customers. The detailed statement on the questions raised before the AAR is mentioned at Pg. No. 23 of this application?
Please click “HERE” to download the order
Case: KSC Buildcon Pvt. Ltd. dated: 26.06.2020
Query: Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate) dated 13th October,2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of Sec-2 of the CGST Act,2017, involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract) provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to us?
Please click “HERE” to download the order
Case: Om Parkash Contractor dated: 25.06.2020
Query: 1. Whether applicant’s activities, as briefly mentioned at sl. No. 12(B) above, qualify to be a composite supply of goods and services and exempt from GST under entry No. 3A of Notification No. 12/2017-CT(R), dated 28.06.2017 as amended by Notification No. 2/2018-CT(R), dated 25.01.2018?
2. Whether the service recipient, Public Health Department, State of Haryana, is required to deduct TDS under Section 51 of the CGST Act, 2017 given the fact that as per applicant’s version his aforementioned services are exempt from GST under Notification No. 12/2017-CT(R), dated 28.06.2017 as amended Notification No. 2/2018-CT(R), dated 25.01.2018?
Please click “HERE” to download the order
Case: Wilhelm Fricke Se dated: 25.06.2020
Query: 1. Whether the reimbursement of expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India is considered as supply of services as per Section (7) of the CGST Act, 2017 or under Schedule I of CGST Act, 2017, especially when no consideration for is charged/ paid.
2. Whether the applicant i.e. the Liaison Office is required to get registered under GST?
3. Whether the applicant i.e. LO is required to pay CGST/SGST/IGST, as the case may be, on reimbursement received from HO?
Please click “HERE” to download the order
Case: Jewel Classic Hotels Pvt. Ltd. dated: 25.06.2020
Query:
1. Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self-owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/-), Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered in Outdoor Catering taxable @ 5 % as per Notification No. 20/2019 Dated 30th September 2019?
2. Whether Hotel Jewels is eligible to charge 5 % tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh (A party lawn & restaurant of M/s Jewel Classic Hotels Pvt. Ltd.)?
3. Whether the additional arrangements (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, provided as ‘pure agent’ will be excluded from value of supply as given in Rule 33 of CGST Rules and thus no tax is required to be charge on them?
3A. Further, to arrange these supplies, some supplies are procured from Unregistered Persons having no GST Registration. Whether there is any tax on the supplies arranged from these unregistered people to be paid by the applicant under the Reverse Charge mechanism or any other provisions of the HGST Act/CGST Act?
4. Whether the extra bed forms part of the room tariff and liable to be charged as per various rates prescribed as per slabs given under Notification No. 11/2017-Central Tax (Rate), No. 13/2018-Central Tax (Rate) Dated 26th July 2018 and 20/2019 -Central Tax (Rate) Dated 30th September 2019 ?
Please click “HERE” to download the order
Case: Haryana State Warehousing Corporation dated: 03.03.2020
Query: 1. Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017?
2. What is the HSN Code of the service mentioned in Para (a) supra?
Please click “HERE” to download the order
Case: Hyco Enterprises dated: 25.02.2020
Query: 1. To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of Carpets falling under Chapter 57.
2. To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of PVC Plastic falling under Chapter 39.
3. To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of top layer of carpets falling under Chapter 56 and lower layer of PVC Plastic falling under Chapter 39.
Please click “HERE” to download the order
Case: Haryana Power Generation Corporation Ltd. dated: 28.02.2020
Query: 1. Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT?
2. Whether coal rejects to be supplied by the power plants of the applicant is covered under HSN 2701 for levy of compensation cess @ Rs. 400/- per MT?
3. Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered for exemption from compensation cess vide Notification No. 01/2017-Compensation cess (Rate) dated 28.6.2017 vide S. No. 41A?
4. Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered under any other exemption notification for exemption from levy of compensation cess?
Please click “HERE” to download the order
Case: Musashi Auto Parts India Pvt. Ltd. dated: 04.02.2020
Query: 1. Musashi receives Inward Supply of Canteen Services for employees working in Manufacturing Unit and against the same distribute coupons to employees on subsidized price to avail canteen services. Question arise as under:
a) Whether company is eligible to take Input Tax Credit on GST charged by vendor for Canteen Service availed by it for its employees?
b) Whether distribution of Coupons among employees attracts GST Liability? If Yes, then under which SAC tax shall be deducted?
c) Is it correct to determine the Fair market value of coupons based on the rate charged to employees?
2. Company purchases edible items like Sweets, Dry fruits and gifts like electronics, gold & silver coins/articles etc. for the purpose of Business Promotion. Question arises as under:
a) Whether Company is eligible to take Input Tax Credit on such business promotion expenses or not?
Please click “HERE” to download the order
Case: Sachdeva Colleges Ltd. dated: 28.1.2020
Query: 1. To determine the liability to pay GST/IGST tax on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana by applicant under a training programme for which total expenditure is borne by State Government of Haryana which implement three types of scheme i.e. State Scheme, sharing basis, Centrally sponsored scheme especially in view of Entry No. 72 of the Haryana Government Excise & Taxation Department Notification No. 47/ST-2 Dated 30.06.2017 and whether this Entry grants exemption of GST on the Training of Students by Petitioner?
2. Whether the Applicant is liable to be registered under the State of Haryana under HGST/CGST in view of facts and circumstances of present case?
Please click “HERE” to download the order
Case: Tata Sia Airlines Ltd dated: 29.01.2020
Query: 1. Whether the charges in lieu of maintenance services recovered by the HO from the BO shall qualify as supply of service by the HO to BO?.
2. Whether the input GST credit with respect to procurements referred to in this Application needs to be claimed by the Applicant under the normal GSTIN of the Company or the Applicant needs to take a separate GSTIN as an input service distributor to distribute the GST credits from HO to BO?
Please click “HERE” to download the order
Case: Imperial Life Sciences Pvt. Ltd. dated: 15.01.2020
Query: Whether “LABORATORY REAGENT” is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II oras “Goods which are not specified in Schedule I, II, IV, V or VI” at Sl. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 (as amended) and Notification No. 35/2017- State Tax 2 dated 30.06.2017 (as amended)?
Please click “HERE” to download the order
Case: Jewel Classic Hotels Pvt. Ltd. dated: 17.12.2019
Query: The applicant contends that vide notification No. 20/2019 Central Tax (Rate), dated 30.09.2019, the Government has reduced tax on outdoor catering to 5%. Being not able to determine and also the manner of taxation under the GST Act under various notifications notified by the Government, the applicant has applied for this advance ruling.
Please click “HERE” to download the order
Case: Macro Media Digital Imaging Pvt. Ltd. dated: 25.11.2019
Query: 1. Whether the transaction of printing of contentprovided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement materialis supply of goods.
2. What is the classification of such trade advertisement material if the transaction is a supply of goods?
3. What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?
Please click “HERE” to download the order
Case: Nani Resorts and Floriculture Pvt. Ltd. dated: 20.11.2019
Query: Whether the applicant taxpayer is to pay tax @ 6% + 6% (after availing land abatement= 4%+4%) availing the input tax & as provided under notification 11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGST Act. Or the applicant taxpayer is to pay tax @ 0.5%+0.5% as provided under notification 3 & 4 of 2019 under CGST Act & notification 45 & 46 of 2019 under HGST Act.
Please click “HERE” to download the order
Case: El-Chico Clutch Pvt. Ltd dated: 18.10.2019
Query: 1. Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483?
2. What is the applicable rate of GST i.e. 28% or 18% on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles?
Please click “HERE” to download the order
Case: MSV International Inc. dated: 11.10.2019
Query: 1. Whether the services by way of Independent Consultancy Services provided or to be provided by the Applicant to Public Works Department, Gurgaon as per Request for Proposal (RFP) at Annexure-1 for Design, Engineering, Finance, Construction, Operation and Maintenance of Gurgaon- Faridabad and Ballabhgarh-Sohna Roads on BOT basis are activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
2. Whether the services by way of Independent Consultancy Services provided or to be provided by the Applicant to Public Works Department, Gurgaon as per Request for Proposal (RFP) at Annexure-1 are Pure Services qualifying for exemption from levy of CGST and SGST, as notified in serial number 3 of Notification No. 12 of 2017- Central Tax (Rate) dated 28.06.2017 issued under Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and corresponding notifications issued under Haryana Goods and Services Tax Act, 2017 (HGST Act, 2017)?
3. If the answer to Question No. (ii) above is negative, whether, the Applicant is within its rights under the CGST and HGST Acts for charging GST to the Service Recipient on the service value for the services provided as per RFP (Annexure 1)?
Please click “HERE” to download the order
Case: Dhingra Trucking Pvt. Ltd. dated: 14.10.2019
Query: 1. Whether input tax credit of GST in respect of inputs/ capital goods used or intended to be used for creation of covered logistics facility space (warehouse) to be rented out for storage purposes be eligible for input tax credit under the provisions of section 16 and 17 of the CGST Act, 2017?
2. Whether input tax credit of GST in respect of inputs in form of goods and services be eligible if the goods and services are consumed and used in construction of covered logistics facility space when the said input tax credit would be utilized in order to discharge and pay CGST and HGST/ IGST on rent received from tenants of the warehouse?
Please click “HERE” to download the order
Case: Haryana State Warehousing Corporation dated: 11.10.2019
Query: Whether definition of Government Entity as defined in Para 2 (zfa) in Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017- Central Tax (Rate) dated 13.10.2017 is applicable on the applicant?
Please click “HERE” to download the order
Case: Ashiana Maintenance Services LLP dated: 13.09.2019
Query: 1. Whether the supply of water to individual units in the project under the MOU is a separate supply of goods or is composite/mixed supply with that of maintenance services?
2. If such supply is a separate supply of goods, what is the appropriate rate of GST chargeable thereon?
Please click “HERE” to download the order
Case: Sincere Marketing Services (P) Ltd. dated: 13.09.2019
Query: 1. Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:-
(i) Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii) Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
2. Whether the supply of chassis and the provision of services in respect of activity of mounting/ fabrication under two separate contracts to the same customer should be treated as supply of bus or as separate supplies of the following:-
(i) Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii) Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
3. Whether the recovery of the bus body building charges incurred by the Applicant on behalf of customer in capacity of an agent, should be covered in the ambit of Schedule I of Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and leviable to GST. If the answer to the said question is in adverse, whether the recovery of the bus body building charges incurred by the Applicant on behalf of the customer in capacity of an agent, will be leviable at the rate of 18% as supply of services?
Please click “HERE” to download the order
Case: DLF Limited dated: 12.09.2019
Query: 1. Whether, preferential location charges (‘PLC’) collected along with consideration for sale of properties attracts a GST rate of 12% or 18%- where sale/ transfer of constructed property has taken place before issuance of completion/ occupation certificate (‘CC/OC’)?
2. Whether, PLC collected along with consideration for sale of properties attracts a GST rate of 5% or 18% where sale/ transfer of constructed property has taken place before issuance of CC/OC under new projects which commence on or after 1st April, 2019?
3. Whether, PLC collected along with consideration for sale of properties is outside the scope of supply where sale/ transfer of constructed property is entered into by the Applicant after issuance of CC/OC?
4. If as per above questions, PLC attracts concessional rate of tax/ exemption (whether 12% or 5% or nil as the case maybe,) whether, in the facts and circumstances of the case, Applicant/ or its customers can claim adjustment/ refund of the excess GST amount paid as (18% less 12%) or (18% less 5%) or (18% less Nil), as the case may be, on such charges?
5. In case differential prices are charged for sale/ transfer of different properties/ units in a real estate project due to various commercial factors such a location of apartment etc., whether GST can be charged on whole price at the similar rate i.e. 12% (in case of sale before issuance of CC/OC)/ 5%) (in case of sale before issuance of CC/OC under new projects which commence on or after 1st April, 2019)/ Nil (in case of sale after issuance of CC/OC)?
Please click “HERE” to download the order
Case: Mcdonald Pelz Global Commodities India Pvt. Ltd. dated: 16.09.2019
Query: Whether the services of supplier are exempt in purview of exemption Notification No. 12/2017 (CT Rate) dated 28.06.2017?
Please click “HERE” to download the order
Case: Shiroki Technico India Pvt. Ltd. dated: 25.07.2019
Query: Whether the product; namely ‘seat adjuster’ merit classification under Serial No. 170 as per Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or under Serial No. 435A of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017?
Please click “HERE” to download the order
Case: Synergy Global Steel Pvt. Ltd. dated: 19.07.2019
Query: Whether ITC of GST paid on the aforesaid goods or services is admissible?
Please click “HERE” to download the order
Case: VDM Hospitality Private Limited dated: 21.06.2019
Query: 1. Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST Law ?
2. Whether credit of the tax paid on Iron/Steel Pillars tight up with Nuts and Bolt used for the creation of Temporary Structure (i.e. hall or pandal or shamiana or any other place) especially for functions are admissible under section 16 of the CGST Act, 2017?
Please click “HERE” to download the order
Case: Embassy Industrial Parks Private Limited dated: 18.06.2019
Query: Whether input GST credit can be availed by the Applicant on pre-engineered structures which is movable in nature and accounted as “Plant and machinery” and not capitalized as an immovable property?
Please click “HERE” to download the order
Case: Kayden Investments Pvt. Ltd. dated: 23.04.2019
Query: At which rate and classification the Mineral Mining Rights (granted by the Haryana Government for extraction of aggregate stones, in lieu of which Royalty is being paid) will be liable to Goods and Services Tax (GST), whether at the rate of 5% (the rate at which the extracted raw material is being taxed) or 18% (as the residual category of service).
Please click “HERE” to download the order
Case: Medi Waves Inc. dated: 26.04.2019
Query:
1. Stadiometer being diagnostic medical equipments should be covered in 12% GST slab.
2. Infantometer being diagnostic medical equipments should be covered in 12% GST slab.
Please click “HERE” to download the order
Case: JSL India Pvt. Ltd. dated: 24.04.2019
Query: What would be the rate of tax applicable on inter-state supply of parts of railways in unassembled condition?
Please click “HERE” to download the order
Case: Concepts India dated: 10.04.2019
Query:
- What is the rate of tax and HSN Code for non-woven bags made of polypropylene value below Rs. 1000 per unit?
- Does it fall under Chapter 63 Heading 6305
Please click “HERE” to download the order
Case: BMW India Pvt. Ltd. dated: 10.04.2019
Query: . Whether certain customized lifestyle goods procured by BMW India either from a third party local supplier or imported from outside India for supply of goods during promotion/marketing events organized by the company will qualify as used in the course or furtherance of business in term of the provisions of the Central Goods and Services Tax Act, 2017 (“CGST Act”)?
2. Whether the company is eligible to avail input tax credit for such goods supplied under the marketing events in terms of the CGST Act, 2017?
Please click “HERE” to download the order
Case: Jamana auto Industires Ltd. dated: 29.03.2019
Query: What is the appropriate classification and applicable rate of the Products namely U-Bolt, Screws Bolts and Nuts, Spring Pins and Bushes manufactured and supplied by the Applicant?
Please click “HERE” to download the order
Case: Pansut Udhyog Pvt. Ltd. dated: 19.03.2019
Query: The supply of Electrical energy units through diesel generators is covered under Tariff code-27160000-Elecrical Energy- attracting NIL rate of Tax. The applicant wants to confirm as to whether the NIL rate of tax selected by it is correct.
Please click “HERE” to download the order
Case: National Institute of Technology dated: 19.03.2019
Query: Whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. shall be liable to tax under GST or exempt from payment of tax vide Entry 3 of Notification 12/2017- Central Tax (rate) as amended from time to time?
Please click “HERE” to download the order
Case: Stinzo Automotives Pvt. Ltd. dated: 14.03.2019
Query: Classification of the PVC foot mats manufactured and supplied by the applicant under Chapter 39 or under Chapter 57 and, accordingly, the tax rate as per Notification No. 1/2017 under CGST & HGST and further whether the product under reference will attract 9% (CGST) and 9% (SGST) or 6% (CGST) and 6% (SGST) tax or any other rate as may be applicable as per law.
Please click “HERE” to download the order
Case: Quality Earth Minerals Pvt. Ltd. dated: 01.03.2019
Query:
a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s Quality Earth Minerals Pvt. Ltd., for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
b. What is the rate of GST on given services provided by State of Haryana to M/s Quality Earth Minerals Pvt. Ltd., for which royalty is being paid?
Please click “HERE” to download the order
Case: Sainik Mining and Allied Services Ltd. dated: 01.03.2019
Query:
. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s Sainik Mining And Allied Services Ltd., for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
b. What is the rate of GST on given services provided by State of Haryana to M/s Sainik Mining and Allied Services Ltd. for which royalty is being paid?
Please click “HERE” to download the order
Case: Platinum Moto Corp. LLP dated: 01.03.2019
Query:
. Whether Input Tax Credit (ITC) can be availed on such capital goods (demo cars) and set off against output tax payable under GST.
2. Whether Input Tax Credit (ITC) can be availed on the ancillary input services such as insurance and repair and maintenance availed in respect of the demo cars.
Please click “HERE” to download the order
Case: Experion Developers Pvt. Ltd. dated: 27.02.2019
Query: Whether grant of Development rights in the current situation would attract the Levy of GST? If liable, what shall be valuation modus Operandi to tax in GST?
Please click “HERE” to download the order
Case: Keysight Technologies International India Pvt. Ltd. dated: 25.02.2019
Query: (a) Whether the supply of electricity is a supply of goods or services?
(b) Whether the supply of electricity and supply of utilities/ leasing are separate supplies or composite supplies?
(c) If supply of electricity and supply of utilities/ leasing are separate supplies, what is the classification of supply of electricity for the purpose of payment of GST?
(d) Whether the Applicant is eligible to take credit of input tax charged on such supply of renting services and electricity, if any?
Please click “HERE” to download the order
Case: Haryana State Warehousing Corporation dated: 22.02.2019
Query: Whether lien or mortgage charges and stock transfer fees received by the applicant from the service receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant.
Please click “HERE” to download the order
Case: R R Enterprises dated: 13.02.2019
Query: Whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable?
Please click “HERE” to download the order
Case: Kayden Infra Engineering Pvt. Ltd. dated: 08.01.2019
Query: (a) Since, the applicant is the person responsible to pay GST on the Mineral mining rights in lieu of which Royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material) or 18% (Residual category)?
(b) In case the applicable GST rate is 5%, whether the applicant could adjust its future GST liability, out of excess GST paid on such Mineral Mining Rights at the rate of 18% in the past?
Please click “HERE” to download the order
Case: Woven Fabric and Bags Manufacturers Association dated: 08.01.2019
Query: Wether the product polypropylene leno bags is classifiable under tarrif head 6305 3300, if specifically made from Woven Fabric not exceeding 5 mm and without any impregnation, coating, covering or laminations with plastics.
Please click “HERE” to download the order
Case: Oriental Carbon & Chemical Ltd. dated: 22.11.2018
Query: Whether applicant can classify and clear ‘insoluble sulphur’ for export under tarrif heading ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and ITC HS 4005 91 90 (Pre dispersed insoluble sulphur) as desired by the customers from Thailand, Maxico, Espania (Spain) and Europe respectively?
Please click “HERE” to download the order
Case: Ashiana Housing Limited dated: 22.11.2018
Query: “Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant?”
Please click “HERE” to download the order
Case: Ecopia Scientific LLP dated: 20.11.2018
Query: 1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to Goods and Services Tax @ 5%? Further, what would be the most appropriate 4-digit HSN classification under which Robotics Cleaning System (‘RCS’) should be classified, for Goods and Services Tax (‘GST’) purposes.
2. Whether the supply of RCS along with provision of ancillary services (i.e. installations, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the Central Goods and Services Act, 2017? If yes, whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above?
Please click “HERE” to download the order
Case: Yum Resturants (India) Pvt. Ltd. dated: 19.11.2018
Query: Whether the services provided under technology license agreement entered into by the applicant will qualify 3s service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual Property(IP) right in respect of goods other than information Technology software” attracting GST @12% or under service accounting code 9983 which inter alia provides for franchise service taxable at the rate of 18%.
(a) Under service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual property (IP) right in respect of goods other than information technology software” as provided under clause (c) of entry 5 os schedule II taxable at the rate of 12% in terms of serial number 17 of Notification No. 11/2017-CT (Rate) dated 28.06.2017.
OR
(b) Under Service accounting code 9983 which inter -alia provides for franchise service taxable rate of 18% in terms of Notification No. 11/2017 -CT (Rate) dated 28.06.2017.
Please click “HERE” to download the order
Case: Siemens Ltd. dated: 09.11.2018
Query:
1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?
2. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification No.47/ST-2 dated 30 June 2017 issued by Haryana Government ?
Please click “HERE” to download the order
Case: Maruti Suzuki India Ltd. dated: 25.10.2018
Query: Whether HEVs supplied by the Applicant are leviable to Compensation Cess at the rate of 15% as prescribed under SI. No. 48 of Notification No. 01/2017- Compensation Cess (Rate) dated 28.06.2017 (hereinafter referred to as Notification No. 01/2017-CC) as amended by Notification No. 05/2017- Compensation Cess (Rate) dated 11.09.2017 (hereinafter referred to as Notification No. 05/2017-CC)?
Please click “HERE” to download the order
Case: Manas Geo Tech India Pvt. Ltd dated: 25.10.2018
Query: Whether this man-made textile Non-Woven Geo bags from Polypropylene are classified under heading – 6305 having description
SACKS & BAGS OF TEXTILE MATERIAL FOR PACKING GOODS
– of Man-made textile materials;
— 63053300- Other, of polypropylene strip or the like
Please click “HERE” to download the order
Case: Lawrence Agro Storage Pvt.Ltd dated: 25.10.2018
Query: A. Whether storage or warehousing mentioned in clause (i) (e) of the explanation in entry at S.N 24 includes cold storage, deep freeze storage and controlled atmosphere storage also?
B. In case, services by way of storage or warehousing does not include services by way of cold storage, deep freeze storage or controlled atmosphere storage, will such services in relation to agriculture produce be charged to tax and if yes at what rate and under which classification?
C. As per the definition of agriculture produce given in clause (vii) of the explanation in note number 4 to the said notification, agriculture produce include produce out of cultivation of plants and rearing of all life forms of animals on which processing is done as is usually done by cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Does that imply that when such processing is done, which is usually done by the cultivator, in the processing house or a factory by person other than cultivator which does not alter its essential characteristics of the produce out of cultivation of plants and rearing of life forms of animals, but makes it marketable for primary market will also be covered by the definition of “agriculture produce”?
D. Whether turmeric whole (gattha & fali), turmeric powder, red chili (whole), red chili powder, chili seeds are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017- Central tax (Rate) dated 28.06.2017.
Please click “HERE” to download the order
Case: Indication Instruments Ltd. dated: 16.10.2018
Query: Classification of Goods and rate of Tax
Please click “HERE” to download the order
Case: Complete Solutions Service Apartment Pvt. Ltd dated: 17.10.2018
Query: Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017.
Please click “HERE” to download the order
Case: BMW India Pvt. Ltd. dated: 9.10.2018
Query: Whether the Applicant-unit is entitled to avail input tax credit of IGST and Compensation Cess paid on receipt of cars (on stock-transfer basis) for use in relation to specified business activities and thereafter onward supply to dealers after use by the Applicant-unit for a limited period of time?
Please click “HERE” to download the order
Case: Source of Life Technologies (India) Private Limited dated: 9.10.2018
Query: (i) Rate of GST on bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measure machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.
(ii) Rate of GST on Telemedicine as individual service
(iii) Rate of GST on bundled sale of medical Kit and Telemedicine.
(iv) Rate of GST on Pulse Oximeter (device to measure O2 in blood)
(v) Rate of GST on weighing scale to measure human weight
(vi) Rate of GST on Blood Pressure measurement machine
(vii) Rate of GST on Glucometer to measure blood glucose
(viii) Rate of GST to test strips to measure blood glucose
(ix) Rate of GST on android based tablet device for data storage
(x) Rate of GST on Finger print sensor machine
(xi) Rate of GST on bundled sale of Telemedicine and Medical Kit (a box) containing containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measuring machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.
(xii) Admissibility of ITC on Telemedicine (xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine.
Please click “HERE” to download the order
Case: Informage Realty Pvt. Ltd. dated: 5.10.2018
Query: 1. Whether GST will be applicable on the booking/selling of plots to be done by The Applicants and Land owners during the development (before completion of the development work of the township) of the township? If GST is applicable then what will be the taxable value and applicable tax rate in this case.
2. Whether GST will be applicable on the 20% share of licensed plotted area agreed to be provided by the land Owners to the Applicant (developer).If GST is applicable then what will be the taxable value and applicable tax rate in this case.
Please click “HERE” to download the order
Case: Acsen Hyveg Pvt. Ltd. dated: 03.10.2018
Query:
(i) Whether registration is required in case of supply of tax free goods under GST Act?
(ii) Whether assessee is liable to pay tax under RCM u/s 9(3) of CGST Act,2017 for transportation services for transporting tax free goods?
(iii) That if reply to query number (ii) is negative, whether registration is required under GST Act?
(iv) Whether registration is required under GST Act, 2017 for interstate supply/sales of tax free goods?
(v) Whether GST registration can be surrendered if we are not liable to pay RCM us 9(3) of CGST Act 2017 and not liable to be registered under GST Act?
Please click “HERE” to download the order
Case: Awla Infra dated: 18.09.2018
Query: ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’.
Please click “HERE” to download the order
Case: Boldrocchi India Pvt. Ltd. dated: 18.09.2018
Query: Clarify the HSN Code and the applicable rate of tax under the Goods and Service Tax Act, 2017 on the of WTE plant boilers flue gas cleaning system (FGCS) as specified in annexure B attached in the application.
Please click “HERE” to download the order
Case: Pasco Motor LLP Dated: 30.08.2018
Query:
1. Regarding time of receipt of goods so as to understand the time when credit shall be available?
2. Regarding the time of supply of goods vis-à-vis raising the tax invoice to actual supply of goods?
Please click “HERE” to download the order
Case: United Mining Corporation dated: 14.08.2018
Query: What shall be the classification of service provided by the State of Haryana to the party in accordance with Notification No.11/2017-CT(R) dated 28.06.17 read with annexure attached to it?
Whether the said service can be classified under chapter number 9973 specifically under service code 997337 as “Licensing services for the right to use minerals including its exploration and evaluation” or as any other service under the said chapter?
What shall be the rate of GST on given services provided by State of Haryana to the party for which royalty is being paid?
Please click “HERE” to download the order
Case: YKK India Pvt. Ltd Dated: 11.07.2018
Query:
1. Whether the Applicant is eligible to take input tax credit on:
a) GST charged by the Contractor for hiring of buses for transportation of employees?
b) GST charged by the Contractor for hiring of cars for transportation of employees?
2. Whether the restriction on ‘Rent a Cab’ service specified in Section 17(5)(b)(iii) is applicable to input tax credit on:-
a) GST charged by the Contractor for hiring of buses for transportation of employees?
b) GST charged by the Contractor for hiring of cars for transportation of employees?
Please click “HERE” to download the order
Case: Oscar Security & Fire Service, dated: 20.08.2018
Query: The applicant M/s Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutions). The question is whether all medical education institutions and State Universities are not liable to pay GST as per Sr. No. 66 Heading 9992 in notification no. 12/2017- Central Tax (Rate)dated 28.06.2017.
Please click “HERE” to download the order
Case: BM Industries, dated: 29.06.2018
Query: Whether, consequent upon merger of propritor concern as a going concern with a private limited company, the ITC available in the credit ledger or cash ledger of the propirtorship firm is eligible to be transferred to the respective ledger account of the private limited company.
Please click “HERE” to download the order
Case: Pioneer Partners dated: 29.06.2018
Query: What is the classification of service provided in accordance with Notification No 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s Pioneer Partners for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
What is the rate of GST on given services provided by State of Haryana to M/s Poineer Partners for which royalty is being paid?
Whether services provided by State Government of Haryana is governed by applicability of Notification No 13/2017-CT (Rate) dated 28.06.2017 under entry number 5 and whether M/s Poineer Partners is taxable person in this case to discharge GST under reverse charge mechanism or whether given service is covered by exclusion clause number (1) of entry no 5 and State Government of Haryana is liable to discharge GST on same?
Please click “HERE” to download the order
Case: BC Examinations and English Services India Pvt. Ltd dated: 01.06.2018
Query: Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply?
What will be rate of GST applicable on these exam support services?
What is the place of supply of these exam support services rendered by the Applicant BCKU?
Please click “HERE” to download the order
Case: Gitwako Farms (India) Pvt. Ltd. dated: 01.06.2018
Query: Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?
Please click “HERE” to download the order
Case: EPCOS India Pvt. Ltd. dated: 04.05.2018
Query: Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors?
Please click “HERE” to download the order
Case: Paras Motor Industries dated: 26.04.2018
Query: Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707?
Please click “HERE” to download the order
Case: AOV Agro Food Pvt. Ltd. dated: 11.04.2018
Query: Meat of Sheep or goat or poultry, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?
Please click “HERE” to download the order
Case: Esprit India Private Limited dated: 11.04.2018
Query: Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime.
Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability.
Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both.
Please click “HERE” to download the order
Case: Action Construction Equipment Limited dated: 10.04.2018
Query: Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705?
Please click “HERE” to download the order
Case: Loyalty Solutions and Research Private Limited dated: 11.04.2018
Query: In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST.
Please click “HERE” to download the order
Case: Roulunds Braking India (Pvt.) Ltd, Sonipat Dated: 26.03.2018
Query: Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?
Please click “HERE” to download the order
Case: EPCOS India Pvt. Ltd. dated: 26.03.2018
Query: Whether the product ‘Battery for Mobile Handset’ whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks”?
Please click “HERE” to download the order
Case: Fastway Transmissions Pvt. Ltd. dated: 16.03.2018
Query: Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?
Please click “HERE” to download the order
