Category Archives: GST Judgments

Pay IGST on sale of lottery tickets of Mizoram by distributor in Maharashtra : AAR

By | November 19, 2018

Where applicant is acting as distributor or marketing agents of lottery schemes organized by State Government of Mizoram (organizing state) and procures online tickets from organizing state for distribution across Maharashtra and tickets are sold through a chain of dealers /sales terminals of applicant spread across Maharashtra. Supplier of lottery is State Government of Mizoram… Read More »

Pay GST on Sale and Purchase of Duty Free Import Authorization (DFIA) licences : AAR

By | November 19, 2018

Duty Free Import Authorization (DFIA) licences, issued to allow duty free import of inputs that go into manufacture of products that are exported, is covered under HSN code 4907 and shall attract applicable GST. DFIA cannot be considered as ‘Duty Credit scrip’ as envisaged under Sr. No. 122A of Notification No. 1/2017-Central Tax (Rate) inserted… Read More »

Pay IGST on testing services provided to foreign companies in India : AAR

By | November 19, 2018

Held The prototypes goods are made physically available by the recipient of services (the overseas clients) to the supplier of services (the applicant). Service of testing is over once on the basis of examination and verification of prototype, the test report is generated and sent via mail as stated by the applicant and therefore provision… Read More »

Pay GST on receipt of penal charges for delayed EMI Payment : AAR

By | November 18, 2018

Receipt of penal charges by finance companies on delayed payment of EMIs would be receipt of amounts for tolerating act of their customers for having delayed/defaulted on their EMI payments within due dates and, same would definitely be a ‘supply’ under GST Act Amount or quantum which is consideration in form of penal charges received… Read More »

Bail conditions relaxed by HC for petitioners involved in passing vague ITC under GST :

By | November 17, 2018

Issue in Earlier Order  : The accused be released on bail on furnishing bond of the sum of Rs.50 lakhs and on condition to deposit Rs.39 crore to the Government Exchequer through the competent authority Held Now The petitioners be enlarged on bail by furnishing personal recognition bond of Rs.10 lakhs each and on further… Read More »

Common GST investigations of units can not be carried on : HC

By | November 17, 2018

HIGH COURT OF DELHI Lemon Tree Hotels Ltd. v. Union of India S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 1728 OF 2018 C.M. APPL. NO. 7172 OF 2018 AUGUST  10, 2018 Sanjeev Anand, Varun K. Bala and Ankit Singh, Adv. for the Appellant. Ms. Sangita Rai, Adv., UOI for the Respondent. ORDER 1. The petitioner had approached this Court claiming directions that… Read More »

Pay GST on Supply of Hotel Services to guests & employees of SEZ units, outside SEZ : AAR

By | November 16, 2018

The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »

No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR

By | November 16, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH  20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »

No GST on e procurement transaction fee collected on behalf of ITE&C : AAR

By | November 16, 2018

Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department. Held It is supply as defined in SGST Act 2017… Read More »

GST on Long duration post graduate diploma programmes by IIM : AAR Clarify

By | November 14, 2018

Whether the long duration post graduate diploma/degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2/2018 dated 25th January 2018 are exempted from the GST output liability on education as a part… Read More »

Govt should issue order for correction of error in TRAN-1 : HC

By | November 12, 2018

HIGH COURT OF BOMBAY O/E/N India Ltd. v. Union of India M.S. SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2086 OF 2018 SEPTEMBER  26, 2018 Dr. Abhinav Chandrachud for the Petitioner. Pradeep S. Jetly, J.B. Mishra and Ms. Jyoti Chavan, AGP for the Respondent. ORDER 1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondent No.… Read More »

GST on Jobwork done for foreign customer on imported materials and re-exporting the same : AAR Clarify

By | November 9, 2018

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same. Held The place of supply for this transaction shall be “location where services are actually performed” as per Section 13(3)(a) of IGST Act 2017 The process of providing job work service to the foreign principal , in the premises of the applicant as… Read More »

AAR Clarify GST on tobacco leaves procured at tobacco auction platforms / directly from farmers

By | November 7, 2018

What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Held , Yes, GST Rate is 5% If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will… Read More »

18% GST on Classic Malabar Parota & Whole Wheat Malabar Parota as classifiable as food preparations : AAR

By | November 4, 2018

Held Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable at rate of 18 per cent GST Eligibility of exemption from GST vide Notification No.2/2017 – Central Tax / SRO No.361/2017 is applicable only for… Read More »

No GST on Rent paid to Kerala Govt. for leased land used for coffee plantation : AAR

By | November 4, 2018

Quit rent/lease rent paid to Kerala Government on land used for agricultural purpose i.e. Coffee Plantation be classified under HSN 9986 and eligible for exemption under GST AUTHORITY FOR ADVANCE RULINGS, KERALA Cochin Plantations Ltd., In re B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER ADVANCE RULING NO. KER/11/2018 OCTOBER  20, 2018 Arun Kumar for the Applicant. RULING Click here Other… Read More »

GST Refund and GSTN Portal problems don’t come under purview of AAR

By | November 4, 2018

Request of applicant relating to refund of tax paid as he could not complete registration as Casual Taxable Person due to GSTN Portal problems is not a matter coming under scope of section 97 of GST Laws, hence not entertainable AUTHORITY FOR ADVANCE RULINGS, KERALA Sutapa Sutradhar, In re B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER ADVANCE RULING NO.… Read More »

Seized goods to be released if e-way bill produced before date fixed for reply :HC

By | November 1, 2018

we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent No. 2 before the date fixed for reply. In view of the aforesaid fact, we have no… Read More »

Goods to be released on indemnity bond if wrong truck no. mentioned in eway bill by mistake : HC

By | October 31, 2018

HIGH COURT OF ALLAHABAD Rajavat Steels v. State of U.P. ASHOK KUMAR, J. WRIT TAX NO. 1300 OF 2018 SEPTEMBER  27, 2018 Rahul Agarwal for the Petitioner. ORDER   1. Heard learned counsel for the petitioners and learned Standing Counsel for the State. 2. This writ petition is filed with prayer to quash the notice dated 18.09.2018 passed… Read More »

No evidence of profiteering from GST by Amway : National Anti-Profiteering authority

By | October 31, 2018

Application filed by applicant requesting for action against respondent for alleged violation of provisions of section 171 on ground that respondent had not passed on benefit of reduction in GST rates from 28 per cent to 18 per cent on selected items to its customers/Amway Business Owners would not be maintainable as there was no… Read More »

GST Input Tax Credit on Guest House Maintenance allowed : AAR

By | October 28, 2018

Input Tax Credit on Guest House Maintenance Entitlement to take credit of tax paid on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business. Video Explanation by CA Satbir Singh Held Guest House Maintenance  : Establishing, maintaining and furnishing guest houses including landscaping by way… Read More »

GST on movement of tyre mounted cranes or crawler cranes from one GST registered office to another : Maharashtra AAR clarify

By | October 22, 2018

whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane… Read More »

Car parking system Supply and installation is works contract under GST : Maharashtra AAR 

By | October 22, 2018

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? Held yes , it is in relation to immovable property under GST Maharashtra AUTHORITY FOR ADVANCE RULINGS Precision Automation and Robotics India Limited ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018 Download Judgment Click here Other… Read More »

GST Classification of ElectroInk supplied with consumables : Maharashtra AAR clarify

By | October 22, 2018

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract? Held Supply of Electro Ink  supplied with consumables is a mixed supply  as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s… Read More »

No GST Exemption for educational courses approved by National Skill Development Corporation : Maharashtra AAR

By | October 22, 2018

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as… Read More »

How ITC can be claimed for Civil Work, Mechanical and Electrical Work of Building : AAR Clarify

By | October 22, 2018

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works… Read More »

GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

By | October 22, 2018

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are… Read More »

Education Cess, SHE Cess and Krishi Kalyan Cess can not be claimed as ITC : MAHARASHTRA AAR

By | October 22, 2018

Whether Education Cess, SHE Cess and Krishi Kalyan Cess  can be claimed as ITC under GST ? Held NO AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA CMI FPE Limited ARA- 25/2017-18/B- 34 Mumbai, dt. 19.05.2018 Download Judgment Click here Other GST Judgment Free GST Online Course [ Videos ] by CA Satbir Singh  

GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify

By | October 21, 2018

“Clarification on Rate of tax and HSN code for Nonwoven Rice Bags” The Applicant manufactures sacks and bags of Nonwoven fabrics. They purchase nonwoven fabric rolls and convert the same into sheets by cutting and printing and then stitch into Bags. Such Nonwoven fabric bags are mainly used for packing Rice and food products. They… Read More »

GST rate for Coir Pith is 5% ; Tamil Nadu AAR

By | October 21, 2018

The Applicant has stated that Coir pith is a by-product of the coir fibre processing industry.  In the process of extraction of coir fibre from husk, generally about one-third of the husk is processed into as coir fibre, whereas two-thirds of the husk is generated as coir pith. What is the applicable GST rate for Coir… Read More »

Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR

By | October 21, 2018

Clarification on classification and taxability  of Agricultural Seedling Tray under GST Held The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools. Accordingly, the subject goods… Read More »

Pay GST for issuance of Pollution under Control Certificate for vehicles : Goa AAR

By | October 21, 2018

Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not HELD The activity of issuance of Pollution under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is covered under Residual Entry and hence should… Read More »

Pay GST on sale of commercial super built up area on behalf of MOHUA

By | October 21, 2018

Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of Ministry of Housing and Urban Affairs, Govt. of India, in the colonies being re-developed at Nauroji Nagar etc. in Delhi Held Applicant is liable to pay GST on sale of commercial built up area which is… Read More »

Building and mounting of body on Bus chassis is supply of Services under GST : Goa AAR

By | October 21, 2018

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988. Held The activity of building and mounting of the body on the chassis provided by the principal under FOC Challan will result in… Read More »

GST on advance for sale of villas before completion : Goa AAR

By | October 17, 2018

Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority Held Advance money received for sale of Villa on or after the appointed day, prior to issuance of occupancy certificate by the local panchayat is considered as construction services and GST is applicable on Two… Read More »

No GST ITC on freight for transportation of non-taxable petro goods to export warehouse

By | October 17, 2018

Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state Held ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable… Read More »

No GST on Lab manuals which comprises of educational printed material : AAR

By | October 16, 2018

Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? Held Lab Manual being published by applicant which comprises of a bulk of instructional /educational printed material as per syllabus… Read More »

GST Payable on Free complimentary IPL Tickets : AAR

By | October 16, 2018

Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? Activity of applicant of providing complementary cricket match tickets… Read More »

GST payable on Medicines supplied by hospital pharmacy to out-patient : AAR

By | October 15, 2018

Medicines supplied by hospital pharmacy to out-patients is taxable The Authority for Advance Ruling, Kerala ruled that for goods and services tax (GST) purposes, medicines and related items provided on an in-patient basis by a hospital through its pharmacy were provided as part of the composite supply of health care treatment and were not taxable.… Read More »

Officers appointed under State GST Act are proper officers under IGST Act : High Court

By | October 12, 2018

 On due consideration of the arguments of the learned counsel for the parties so also the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that… Read More »

Input tax Credit available on Demo Car used by vehicle dealer : AAR

By | October 12, 2018

Input tax Credit available on Demo Car/ Test Drive car Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST Explanation by CA Satbir Singh AUTHORITY FOR ADVANCE RULINGS, KERALA A.M. Motors., In re… Read More »

Reverse ITC availed on Pro rata basis on sale of plot after completion : AAR

By | October 12, 2018

It is lawful to structure agreement by fixing land cost after absorbing development charges. Input Tax Credit availed in respect of GST paid on goods and/or services used/consumed for development of land, in respect of plots sold after issuance of Completion Certificate is liable to be reversed on pro rata basis AUTHORITY FOR ADVANCE RULINGS,… Read More »

Transfer of right to use of any goods for any purpose is liable for GST : AAR

By | October 12, 2018

The transfer of right to use of any goods for any purpose is liable to GST. Free medical instrument supplied with other goods to hospitals, for a specific period constitute composite supply liable to GST under Sr. No. 17(iii) – Heading 9973 as transfer of right to use of any goods for any purpose Placement… Read More »

No Transitional GST ITC on Computers used for providing output service : AAR

By | October 11, 2018

Transitional GST ITC on Computers Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transactional ITC u/s 140(2) / 140(3) of KSGST Act.  These goods are not eligible for ITC for the VAT period. AUTHORITY FOR ADVANCE RULINGS KERALA Geojith Financial Services Ltd., In re B.G. KRISHNAN AND B.S.… Read More »

Separate GST registration limit for each co-owners of property : AAR

By | October 9, 2018

GST registration limit in case of Joint owners of property The small business exemption, provided under section 22 is eligible to the co-owners separately in the case of jointly owned property, where rent is collected together, but divided equally and transferred to the respective co-owner. Engaging a co-owner to collect and distribute rent among all… Read More »

No Advance Ruling can be given on TDS Liability under GST : AAR

By | October 9, 2018

As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issue. T… Read More »