States GST & VAT - Section 107—Order of appellate authority—Rejection of appeal on the ground of delay of 5 days beyond maximum condonable period—Validity of V.K.K. Super Digital Cables v. Appellate Dy. CIT. & Anr. (2025) 125 ITPJ (SG) 350 (Mad-HC) : 2024 TaxPub(GST) 2191 (Mad-HC) : (2024) 106 GST 121 (Mad) States GST & VAT - QUESTION : The applicant is engaged in the manufacture and supply of raincoats primarily composed of polyvinyl chloride (PVC), a synthetic polymer widely recognized for its durability and water-resistant properties, which makes it suitable for protective outerwear. It sought advance ruling against the following questions: 1. Whether PVC raincoats should be classified as plastic (HSN Code 3926) or textile (HSN Code 6201) items under GST? 2. What should be the GST rate of PVC raincoat? If the price of PVC raincoat comes under Rs. 1000 then does it attract 5% tax on it? The Authority for Advance Ruling held that, ‘Supply of PVC raincoat as manufactured by the applicant would be covered under Heading 3926 and would attract tax @ 18% vide entry no. 111 of of Schedule – III of Notification No. 01/2017-Central Tax (Rate) dated 28-6-2017 (corresponding West Bengal State Notification No.1125 F.T. dated 28-6-2017), as amended’. Aggrieved with the ruling of the AAR, the applicant filed an appeal before the Appellate Authority for Advance Ruling. RULING : 1. Supply of PVC raincoat as manufactured by the appellant would be covered under HSN Code 3926 and attract tax @ 18% vide entry no. 111 of Schedule – III of CGST Rate Notification No. 1/2017-Central Tax (Rate), dated 28-06-2017, read with corresponding WBGST Rate Notification No. 1125-F.T., dated 28-06-2017, as amended from time to time. The WBAAR Ruling No. 26/WBAAR/2024-25 dated 27-2-2025 was thus confirmed. 2. Not answered in light of Answer 1. Dollar Industries Ltd., In re (2025) 125 ITPJ (SG) 351 (AAR) States GST & VAT - QUESTION : The applicant, is a manufacturer of spice oleoresins and operates an in-house canteen to provide food to its employees. This facility is provided not with an intention to generate profit or as an ancillary business operation, but solely as a statutory obligation and welfare measure to enhance employee efficiency, health and morale. It sought advance ruling on the following questions: 1. Whether GST is chargeable on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act, 1948? 2. Whether ITC can be claimed by the Company in respect of inward supplies used in the canteen for supplying food to the employees? RULING : 1. No. GST is not chargeable on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act, 1948. 2. Yes. The Company is eligible to claim full Input Tax Credit (ITC) on all inward supplies used in the canteen, as the provision of canteen facilities is obligatory under the Factories Act, 1948. However, it should be subject to the condition that burden of GST has not been passed on to the employees of the company. Plant Lipids (P) Ltd., In re (2025) 125 ITPJ (SG) 336 (AAR) States GST & VAT - QUESTION : The applicant is engaged in the manufacture of an agricultural implement made of plastic, namely the Rooter Trainer Cup, which is used for the propagation of rubber plants. It sought advance ruling on the following question: Classification and rate of agricultural implements namely Rooter Trainer Cup, made of plastic, used exclusively for propagation of plants, an agricultural activity. RULING : Rooter Trainer Cups with size of 600cc and 800cc manufacturing from plastic, used for the propagation of rubber plants, is classified under HSN 3926 90 99 with product description “other articles of plastic”. The product is classifiable under HSN 3926 90 99 with the description “Other articles of plastic” and is taxable at 9% under Sl. No. 111 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28-6-2017 (as amended), and at 9% under the corresponding SGST notification, making the effective GST rate 18%. Oruma Plastics (P) Ltd., In re (2025) 125 ITPJ (SG) 336 (AAR) States GST & VAT - QUESTION : The applicant is engaged in the activities of construction of Hull of Ship, Towing and many other operations related to ship-building and repairing. It sought advance ruling on the following questions: 1. Whether in the facts & circumstances of the case, applicant is liable to pay GST on the “interest awarded under arbitration” & “costs awarded under arbitration” as received by the applicant? 2. If the answer to question No. 1 is affirmative, kindly clarify whether any supply is involved & what will be the time of determination of such supply involved, if any, and the rate of tax applicable thereon? RULING : 1. The applicant is not liable to pay GST on the “interest awarded under arbitration” & “costs awarded under arbitration”, received by them in terms of paragraph 16 to 18 and 20. 2. Not applicable, since the answer to question No. 1 is in negative. Shoft Shipyard (P) Ltd., In re (2025) 125 ITPJ (SG) 333 (AAR) States GST & VAT - QUESTION : The applicant is a partnership firm, engaged in the business of conducting auctions for cardamom, licensed by the Spices Board under Ministry of commerce and industry. It sought advance ruling on the following questions: 1. GST Applicability on Commission: Whether the commission earned by the cardamom auction company for facilitating the sale of cardamom is subject to GST? 2. GST Rate: If GST is applicable, please confirm the GST rate that should be applied to the commission earned. 3. Exemptions: Any specific exemptions or provisions under the GST laws that might apply to our situation as an intermediary in the sale of agricultural produce. RULING : 1. Yes, the commission is taxable by virtue of entry 5 of the Notification No. 11/2017/CT (Rate) 2. The rate of tax would be 9% CGST AND 9% SGST. 3. No ruling. Spice More Trading Co., In re (2025) 125 ITPJ (SG) 337 (AAR) States GST & VAT - QUESTION : The applicant is engaged in the business of supply of peeled and chopped garlic. It purchases raw garlic bulbs which are then subjected to quality inspection, sampling, moisture removal process, crushing of whole bulbs, peeling, sorting, chopping and packing. It sought advance ruling on the following questions: 1. Whether the activity of peeling, chopping & packing of garlic amounts to manufacture? 2. Whether classification of peeled, chopped & packed garlic falls under heading 07032000 or 20055900? 3. Whether the applicant is required to discharge GST or not?” RULING : 1. The question as to whether a particular process undertaken / proposed to be undertaken would amount to manufacture or not is a subject to the processes mentioned under the seven matters listed at 97(2)(a). Therefore, no answer is given to the question. 2. Peeled, chopped & packed garlic falls under HSN 07032000. 3. The applicant is not required to discharge GST since Peeled, chopped & packed garlic falls under HSN 07032000. Purnam Cuisines (P) Ltd., In re (2025) 125 ITPJ (SG) 333 (AAR) States GST & VAT - QUESTION : The applicant entered into an agreement with the Fountainhead Education Trust (for short - ‘Trust’) to provide transportation and catering service exclusively to the students and staff members of the school. It sought advance ruling for the following questions: 1. Whether the applicant is eligible for exemption as per serial No. 66(b)(i) of the Notification No. 12/2017-CT(Rate) dated 28-6-2017 in respect of transportation services provided to the students exclusively on behalf of the school wherein the applicant is charging fees from the students directly. 2. Whether the applicant is eligible for exemption as per serial No. 66(b)(ii) of the Notification No. 12/2017-CT(Rate) dated 28-6-2017 in respect of catering services provided to the students exclusively on behalf of the school wherein the applicant is charging fees from the students directly. 3. If the applicant is eligible for exemption as per entry no. 66(b)(i) & (ii) of the said exemption notification, what is the relevant section and rule under which refund of the tax paid on said exemption services in earlier years can be applied for. RULING : 1. The applicant is not eligible for exemption as per serial no. 66(b)(i) and (ii) of the Notification No. 12/2017-CT(Rate) dated 28-6-2017 in respect of transportation services and catering services, provided to the students exclusively on behalf of the school wherein the applicant is charging fees from the students directly. 2. In respect of the question seeking to know the relevant section and rule under which refund of the tax paid on said exemption services for earlier years is concerned, the AAR did not intend to answer the same in view of its findings recorded supra. 3. Not answered, in the light of Answer 1 and Answer 2. Protego Services LLP, In re (2025) 125 ITPJ (SG) 332 (AAR) States GST & VAT - QUESTION : The applicant is a company promoted by the Government of India & is engaged in refining, marketing of petroleum products, sourcing & trading of LNG (Liquefied Natural Gas). The applicant is also involved in re-gasification of LNG & subsequently supplying the re-gasified LNG (RLNG) to its customers. It sought advance ruling on the following questions: 1. Whether the applicant’s activity of providing service of regasification of LNG owned by GAIL/others would amount to rendering of service by way of job work within the meaning of section 2(68) of CGST Act, 2017 & GGST? 2. If yes, then whether the said service of re-gasification by way of job work be classifiable under serial no. 26(id) of heading no. 9988 of notification No. 11/2017-CT (R) dated 28-6-2017 as amended & be chargeable to GST @ 12%? RULING : 1. The applicant’s activity of providing service of regasification of LNG owned by GAIL/others amounts to rendering of service by way of job work within the meaning of section 2(68) of CGST Act, 2017 & GGST. 2. The said service of re-gasification by way of job work is classifiable under serial no. 26(id) of heading no. 9988 of Notification No. 11/2017-CT (R) dated 28-6-2017 as amended & is chargeable to GST @ 12%. Bharat Petroleum Corpn. Ltd., In re (2025) 125 ITPJ (SG) 331 (AAR) States GST & VAT - Section 73—Determination of tax—Lack of proper show cause notice—Validity of— Bitu Paul v. State of Assam (2025) 125 ITPJ (SG) 330 (Gau-HC) : 2025 TaxPub(GST) 543 (Gau-HC) : (2025) 108 GST 876 (Gau)