Recent GST Judgments -Part 2
Recent GST Judgments
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No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR
The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand… Read More »
GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR
The agriculture produces like Saunf (Fennel). Dhaniya (Coriander), Jcera (Cumin seeds), etc. are simply cleaned by the applicant at their cleaning plant. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is not being carried out at agriculture farm but at special cleaning plant installed away from agricultural farm .Further it… Read More »
Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR
Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so… Read More »
No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR
Whether the reimbursement of expenses and salary paid Head Office outside India to the liaison office established in India is liable to GST as supply of Service, especially when no consideration for any services is charged/paid ?. Held Head office and the liaison office are the same entity and the liaison office do not have… Read More »
No Advance ruling can be given on place of supply : CHHATTISGARH AAR
In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »
No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR
if the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply of seeds. Whereas, if the applicant supplies only packing material to own branches in other States,… Read More »
Pay GST on Service provided to body Corporate created by Govt : ODISHA AAR
From the contract/agreement deed, it is obvious that OKCL is a public limited company incorporated and registered under the Companies Act, 1956 and having its registered office at Jaydev Vihar, Bhubaneswar-751013, Odisha. Thus OKCL is a company and not State Government/Central Government or Union Territory. The status of OKCL is not disputed. RULING (a) Recipient… Read More »