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States GST & VAT - QUESTION : Applicant sought Advance Ruling on the question of classification and rate of goods and Services Tax on the Chaff Cutter Machine and their parts. RULING : The requisite fee for filling Advance Ruling application is Rs. 10,000 (Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000 under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act. Thus, the application was decided as filed without any ruling.
Bhawani Founders & Engg Works, In re (2022) 108 ITPJ (SG) 384 (AAR)
States GST & VAT - QUESTION : Applicant are executing works to Telangana State Tourism Development Corporation Limited. It sough advance ruling on the following questions: 1. In view of the services provided by the applicant to TSTDC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, as amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? RULING : 1. For works contract including material & services the rate of tax applicable upto 31-12-2021 is 6% of CGST & 6% of SGST, and from 01-1-2022 the rate of tax is 9% of CGST & 9% of SGST for the reasons discussed above. 2. Same as above
KPC Projects Ltd., In re (2022) 108 ITPJ (SG) 387 (AAR)
States GST & VAT - QUESTION : 1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides- (i) Pre-School education and education up to higher secondary school or equivalent, (ii) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force, (iii) Education as a part of an approved vocational education course; 2. Whether GST is applicable on Renting of an immovable property to a Government School. RULING : 1. GST is applicable on the activity in question @ 9% CGST & SGST each. 2. GST is applicable on the activity in question @ 9% CGST & SGST each.
Bollu Siva Gopala Krishna, In re (2022) 108 ITPJ (SG) 385 (AAR)
States GST & VAT - QUESTION : Application sought advance ruling in respect of the following questions: (i) Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer. (ii) Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit. (iii) Classification of Rooftop unit, compressor and installation kit sold as mentioned below: (a) Rooftop unit alone (b) Rooftop unit and compressor (c) Compressor (d) Installation Kit (e) Compressor and installation kit (f) Rooftop unit and installation kit (g) Rooftop unit and compressor RULING : (i) The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer merits classification under heading 8415 20 10. (ii) The Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit also merits classification under heading 8415 20 10. (iii) The Rooftop unit or installation kit sold individually or in combinations thereof, as mentioned below, merit classification under heading 8415.90.00. (a) Rooftop unit alone (b) Rooftop unit and compressor (c) Installation Kit (d) Compressor and installation kit (e) Rooftop unit and installation kit (f) Rooftop unit and compressor
Eberspaecher Suetrak Bus Climate Control Systems India (P) Ltd., In re (2022) 108 ITPJ (SG) 375 (AAR)
States GST & VAT - QUESTION : Applicant sought advance ruling for the clarification on rate of tax on civil works contrct/ services executed on the following works contract services with effect from 1-1-2022: (i) Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a main contractor. (ii) Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a sub-contractor. (iii) Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a main contractor. (iv) Works contract services executed to Belagavi Smart City Limited projects to Belgaum. Smart City Corporation Limited, as a sub-contractor. (v) Works contract services executed to Karnataka Housing Board, Bangalore with respect to construction of police station at Govindarajanagar, Bangalore. RULING : (i) Works contract services executed to Karnataka Slum Development Board under the Pradhan Mantri Awas Yojana, as a main contractor is liable to tax at 6% CGST till 17-7-2022 and liable to tax at 9% CGST from 18-7-2022. (ii) Works contract services executed to Karnataka Slum Development Board under the Pradhan Mantri Awas Yojana, as a sub-contractor is liable to tax at 9% CGST. (iii) Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a main contractor is liable to tax at 9% CGST. (iv) Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a sub-contractor is liable to tax at 9% CGST. (v) Works contract services executed to Karnataka Housing Board, Bangalore with respect to construction of police station at Govindarajanagar, Bangalore is liable to tax at 9% CGST.
Yankee Constructions LLP, In re (2022) 108 ITPJ (SG) 374 (AAR)
States GST & VAT - Section 73(1)—Determination of tax—No show-cause notice was issued—Validity
Shyam Hardware Store v. State of Jharkhand (2022) 108 ITPJ (SG) 372 (Jharkha-HC) : 2022 TaxPub(GST) 1155 (Jhar-HC)
States GST & VAT - QUESTION : What is the applicable GST rates with regard to- (a) Government works contract services of Airport Terminal Building at Sogane Village in Shivamogga taluk and District, Karnataka. (b) Work received from Public Works Department for Development of Greenfield Airport at Vijaypur in Karnataka State. (c) Work received from Karnataka State Police Housing and Infrastructure Development Corporation Limited for construction of High Security Prison at Central Prison, Parappana Agrahara, Bangalore Karnataka State. (d) Work received from Commissioner, Kudalasangam Development Board, Kudalasangam for construction of Basava International Center and Museum at Kudalasangam of Hunagunda Taluka in Bagalkot District. (e) Work received from Karnataka Residential Educational Institutions Society for construction of Government School Buildings and Hostels at various places in Karnataka State. RULING : (a) Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST. (b) Works contract services executed to Public works Department, Government of Karnataka, for Development of Greenfield Airport at Vijayapura are liable to tax at 9% CGST. (c) Works contract services executed to Karnataka State Police Housing and Infrastructure Corporation Limited for Construction of High Security Prison are liable to tax at 9% CGST w.e.f 01-1-2022. (d) Works contract services executed to Kudala Sangama Development Board for Construction of Basava International Center and Museum at Kudalasangama are liable to tax at 9% CGST w.e.f 1-1-2022. (e) Works contract services executed to Karnataka Residential Educational Institutions Society for Construction of Residential school complex in Chittapur are liable to tax at 9% CGST 01-1-2022.
In re KMV Projects Ltd. (2022) 108 ITPJ (SG) 376 (AAR)
States GST & VAT - QUESTION : 1. Whether the A.C. car hiring services for Covid-19 third wave, for Emergency and for other important matter received by the Local Authority, Ahmedabad Municipal corporation as stated in the work Order No.445/1 dated 1-11-2021 falls under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution. 2. Whether Services provided to Ahmedabad Municipal Corporation vide their work Order No.445/1 dated 01-11-2021 falls under exempted category of services as stated in Sr. No. 3 of Notification No.12/2017 (Central Tax Rate), dated 28-6-2017, chapter 99 “Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution is exempted services.” 3. What kind of documentary evidences or declarations should be collected other than the work order and tender documents from the service recipient, Ahmedabad Municipal Corporation to ensure that the cars are exclusively used for the public health purpose as stated in Sr. No.6 of Twelfth Schedule of Article 243W of the constitution. 4. Whether service provider Varun Travels is entitled to claim Input Tax Credit on receipt of the direct services from the same line of business for rendering the Car Hire services to Ahmedabad Municipal Corporation as per work Order No.445/1 dated 01-11-2021. 5. Whether Direct input services of the same line of business received by the service provider to render the above services as stated in work Order No.445/1, dated 1-11-21 issued by Ahmedabad Municipal Corporation is also exempt. RULING : 1. Service of Renting of Motor Vehicle to the AMC does not fall under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution. 2. The service of Renting of Motor Vehicle to the AMC does not cover under entry No. 3 of Not. No. 12/2017-CT (R). 3. The question is not maintainable. 4. The applicant is eligible to avail the Input Tax Credit on receipt of the service from the same line of business entity subject to the condition prescribed under Notification No. 11/2017-CT (Rate). 5. The question is not maintainable.
Varunbhai Satyendrakumar Panchal, In re (2022) 108 ITPJ (SG) 370 (AAR)
States GST & VAT - QUESTION : The appelant had sought Advance Ruling on the question as to what would be the classification of 'Flavoured Milk' sold under trade name of Power Sip. The Gujarat Authority for Advance Ruling hled that ‘Flavoured Milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule of the Customs Tariff’ Act, 1975 as a ‘beverage containing milk’. Upon appeal to the Appellate Authority for Advance Ruling. RULING : In view of the decision of the Appellate Authority for Advance Ruling, Tamil Nadu in its Order in Appeal No. AAAR/16/2021 (AR), dated 30-6-2021 in the case of M/s. Britannia Industries Ltd., holding that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30, the Advance Ruling pronounced by the Gujarat Authority for Advance Ruling was upheld and the appeal filed by the appellant was rejected.
Vadilal Industries Ltd., In re (2022) 108 ITPJ (SG) 369 (AAR)
States GST & VAT - QUESTION : 1. Whether GST shall be applicable on the amount recovered by M/s Troikaa from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948? 2. Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act. 1948? RULING : 1. GST, at the hands of M/s. Troikaa, is not leviable on the amount representing the employees portion of canteen charges, which is collected by M/s Troikaa and paid to the Canteen service provider. 2. GST, at the hands of M/s. Troikaa, is leviable on the amount representing the contractual worker portion of canteen charges, which is collected by M/s. Troikaa and paid to the Canteen service provider. 3. ITC on GST paid on canteen facility is admissible to M/s. Troikaa under section 17(5)(b) of CGST Act on the food supplied to employees of the company subject to the condition that burden of GST have not been passed on to the employees of the company. 4. ITC on GST paid on canteen facility is not admissible to M/s. Troikaa under section 17(5)(b) of CGST Act on the food supplied to contractual worker supplied by labour contractor.
In re Troikaa Pharmaceuticals Ltd. (2022) 108 ITPJ (SG) 369 (AAR)

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