Case-1: Dipeet Agarwal- 111 taxmann.com 228 (AAR-WEST BENGAL)-Taxability of Supply of Goods through Public Distribution System
Supply of goods through PDS is not exempt under Notification No. 2/2017 – CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 – FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The Applicant is, therefore, liable to pay GST at the applicable rate on his supplies of goods through PDS.
Case-2: Singh Transport Agency,  110 taxmann.com 407 (AAR-WEST BENGAL)-Taxability of provision of Service of lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes and bye-lanes of Municipality
The recipient is a municipal corporation, which is a local authority as defined under section 2(69) of the GST Act. The work of the applicant was in the nature of the work as lifting and removing of daily garbage etc. accumulated from the vats, dumping yards, containers and other places on the roads, lanes and bye-lanes of HMC area. The vehicles used and the fuel consumed and the machinery used do not result in any transfer of property in goods to HMC. The consideration to be paid measures the work only in terms of the quantity of the garbage lifted and removed. The Applicant’s supply to Howrah Municipal Corporation is a function mentioned under SI No. 6 of the Twelfth Schedule referred by Article 243W of the Constitution. The Applicant’s service to HMC, therefore, is exempt under SI No. 3 of the Exemption Notification.
Case-3: Rabi Sankar Tah  110 taxmann.com 404 (AAR-WEST BENGAL)-Taxability of Rent received by Co-owners of Property
The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) of the GST Act, where their income from renting is separately ascertainable and assessed for income tax individually at the hand of each co-owner. Whether the Applicant is required to be registered under section 22(1) of the GST Act will, therefore, depend on his gross turnover, ascertained separately from the other co-owners, exceeding the threshold as provided under the Act.
Case-4: Excel Earthings,  110 taxmann.com 519 (AAR – KERALA)-Taxability of ‘Bentonite powder’ used for electrical earthing is commercially known as ‘Back Fill Compound’
Bentonite Powder used for electrical earthing is commercially known as ‘Back Fill Compound’ and it consist of mixture of Bentonite powder, wood charcoal powder, Graphite powder and Sodium sulphate. This mixture is used as an agent for reducing surface tension. Hence it comes under the Heading 3824.99.17 and is taxable at the rate of 18% as per SI No. 97 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017
Case-5: R.S. Development & Constructions India (P.) Ltd  111 taxmann.com 123 (AAR – KERALA)-Applicability of Rate of 12% on Works Contract awarded by Kerala State Electricity Board
Kerala State Electricity Board Ltd could not be considered as constituted / established by the Government of Kerala to carry out any function entrusted to a municipality under article 243W or a panchayat under article 243G of the Constitution. Therefore, Kerala State Electricity Board Ltd will not come under the definition of “Governmental Authority” under Para 2(zf) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. However, Kerala State Electricity Board Ltd squarely falls under the definition of “Government Entity” under Para 2 (zfa) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.
The concessional rate of GST of 12% under SI No. 3 (vi) (a) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 is applicable only for composite supply of works contracts as defined in clause (119) of Section 2 of the CGST Act, 2017 supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. The concessional rate under this entry is not applicable for the works contract services provided as per the above work order as Kerala State Electricity Board Ltd has been established for carrying out the business of generation, transmission and distribution of electricity in the State of Kerala on commercial principles as is evident from the provisions of Sections 61 and 62 of the Electricity Act, 2003 regarding tariff regulation and determination of tariff. Therefore, the supply of works contract services as per the above work order cannot be considered as meant predominantly for use other than for commerce, industry, or any other business or profession.