States GST & VAT - QUESTION : Applicant is manufacturer of seat covers for two wheelers, bikes and scooters. It sought advance ruling on the following question: Whether the GST rate of tax of 28% collected and paid for Bike and Scooter seat covers manufactured and sold by the applicant under CTH 87089900, is correct? RULING : Motorcycle and scooter seat covers manufactured by the applicant is to be classified under CTH 87141090 and the applicable rate of tax is 14% CGST + 14% SGST or 28% IGST. Lions Seat Cushions (P) Ltd., In re (2024) 116 ITPJ (SG) 629 (AAR) States GST & VAT - Section 25—Assessment order—Violation of principle of natural justice—Assessee was asked to appear for personal hearing before the date of filing reply/objection Sundar Prabhu Deva v. STO (ST) (2024) 116 ITPJ (SG) 632 (Mad-HC) : 2024 TaxPub(VAT) 54 (Mad-HC) States GST & VAT - QUESTION : Applicant is engaged in the manufacture of Car Seat Cushion Suspension wires and Steel Hooks. It sought advance ruling on the following question: What is the HSN Code and applicable rate of GST on Car Seat Cushion Suspension wires and Steel Hooks? RULING : Car Seat Cushion Suspension wires and Steel Hooks manufactured by the applicant will fall under HSN 94019900, thereby attracting CGST 9% and SGST 9%. N.R. Engineering Industries, In re (2024) 116 ITPJ (SG) 630 (AAR) States GST & VAT - QUESTION : What is the rate of tax applicable for works contract services awarded by Kerala State Film Development Corporation Ltd. (promoted by Government of Kerala) to the applicant for the development and construction of Sree Narayana Guru Cultural Complex at Kollam? RULING : Applicant is liable to pay GST at the rate of 12% (6% CGST and 6% SGST) as per the entry at Item (vi) of SI No. 3 of Notification No. 11/2017 - Central Tax (Rate), dt. 28-06-2017 in respect of the said works contract services supplied for which the time of supply as determined in terms of section 14 of the CGST Act, 2017 falls between 21-09-2017 and 31-12-2021 and at the rate of 18% [9% CGST+9% SGST] as per entry at Item (xii) of SI No. 3 of Notification No. 11/2017 Central Tax (Rate), dt. 28-06-2017 in respect of the said works contract services supplied for which the time of supply as determined in terms of section 14 of the CGST Act, 2017 falls on or after 1-1-2022. Ray Constructions Ltd., In re (2024) 116 ITPJ (SG) 618 (AAR) States GST & VAT - QUESTION : 1. Whether the service of providing passenger buses on rent/lease by the applicant to Kerala State Road Transport Corporation (KSRTC) is chargeable to GST @ 18% under Tariff Heading 9966 i.e., ‘Rental Services of Transport Vehicles’ in terms of Entry No. 10(iii) of Notification No. 11/2017-CT Rate), dt. 28-06-2017? 2. Whether the service of providing passenger buses on rent/lease by the applicant to KSRTC would be exempt from payment of GST under Tariff Heading 9966 i.e., ‘Services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers' in terms of Notification No. 12/2017-CT(R), dt. 28-06-2017 or not? RULING : 1. The service of providing passenger buses on rent/lease by the applicant to KSRTC is not chargeable to GST @ 18% under Tariff Heading 9966 i.e., ‘Rental Services of Transport Vehicles’ in terms of Entry No. 10(iii) of Notification No. 11/2017-CT Rate), dt. 28-06-2017. 2. The service of providing passenger buses on rent/lease by the applicant to KSRTC is exempt from payment of GST under Tariff Heading 9966 i.e., ‘Services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers' in terms of Notification No. 12/2017-CT(R), dt. 28-06-2017. Maha Voyage LLP, In re (2024) 116 ITPJ (SG) 617 (AAR) States GST & VAT - QUESTION : Whether the rate mentioned Notification No. 3 of 2019 in Clause (ii) a(i) for affordable residential apartments and rate mentioned in Clause (iii) (a) (ia) for other than affordable residential apartments can be effectively levied in a single project/ building that is being developed as Residential Real Estate Project? RULING : The services of construction of affordable residential apartments and the services of construction of other than affordable residential apartments in a residential real estate project attract GST at the rate of 1.5% (0.75% CGST and 0.75% SGST) and 7.5% (3.75% CGST and 3.75% SGST) respectively as per entries at Items (i) and (ia) of SI No. 3 of Notification No. 11/2017 Central Tax (Rate), dt. 28-06-2017. Confident Projects Residential, In re (2024) 116 ITPJ (SG) 616 (AAR) States GST & VAT - QUESTION : 1. Whether GST is payable on the electricity produced from solar panels installed by the applicant when sold to customers? 2. Whether Kerala State Electricity Board (KSEB) is liable to levy GST on wheeling charges, transmission and distribution charges and carrying charges that will be billed to the applicant by it against providing the infrastructure of KSEB for delivering the electricity produced by the applicant to its sellers? RULING : 1. The supply of electricity generated from solar panels by the applicant is a supply of goods falling under Customs Tariff Heading 27160000 and is exempted from GST as per entry at SI No. 104 of Notification No. 02/2017-Central Tax (Rate), dt. 28-06-2017. 2. No ruling can be given since the question is not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. YIS Power Solutions (P) Ltd., In re (2024) 116 ITPJ (SG) 618 (AAR) States GST & VAT - QUESTION : Applicant is engaged in execution of various Government projects like Drinking Water Supply schemes, Road Works, Canal Works, Irrigation Works and construction of School/ Hostel buildings, Government Employees Staff Quarters, Court Building, etc. The duration to execute the project could be minimum 6 months to a maximum of 2 to 3 years. The Government/Government Authorities make the land available (“work site”) for all these projects where the contracted work is required to be carried out. In this view, the applicant sought advance ruling in respect of the following questions: (a) Whether the applicant is required to add the work sites as additional place of business in their GST registration certificate? (b) If the work site is required to be registered as additional place of business of the contractor then what is the address proof, which will be required to be submitted by the applicant? Will the tender document/agreement entered into with Government/ Government Authority will suffice as address proof for the purpose of processing the amendment application? (c) If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? What are the documents that will be required to be carried along with such movement of goods? (d) There are instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction/drinking water supply work contracts. What are the documents, which are required to be accompanied along with movement of goods? RULING : The authority can't give any decision on the issues that are not covered under section 97(2) of the CGST Act 2017. In the instant case, the applicant is already registered under GST and the questions on which advance ruling has been sought for are not covered under the issues mentioned under section 97(2). Thus, the application filed by the applicant for advance ruling is rejected, in terms of section 98(2) of the CGST Act, 2017. Srinivasa Constructions India (P) Ltd., In re (2024) 116 ITPJ (SG) 614 (AAR) States GST & VAT - Section 32—Detention of goods—Allegation that goods not accompanied with proper and genuine documents—Power of ETO at Barrier or the Check Post Ericsson India (P) Ltd. v. Addl. Excise & Taxation Commissioner-Cum-Appellate Authority & Anr. (2024) 116 ITPJ (SG) 613 (HP-HC) : 2024 TaxPub(VAT) 57 (HP-HC) States GST & VAT - Section 8—Declaration form—Sale against Form-C and Form E-1 Ericsson India (P) Ltd. v. Addl. Excise & Taxation Commissioner-Cum-Appellate Authority & Anr. (2024) 116 ITPJ (SG) 612 (HP-HC) : 2024 TaxPub(VAT) 57 (HP-HC)