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Advance Rulings QUESTION : Applicant is engaged in business of supply of goods such as Jackfruit chips, Banana chips and Sharkara Varatty without brand name, sought ruling as to 1. Whether Jack fruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No. 1 of 2017? 2. Whether Sharkara Varatty sold without BRAND NAME is classifiable as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification 1/2017? 3. Whether roasted and salted/salted/roasted preparations such as of Ground nuts, Cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No. 1/2017? 4. Whether salted and masala chips of Potato and Tapioca are classifiable as Namkeens and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No. 1 of 2017? RULING : 1 The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 and liable to GST at the rate of 12% (6%--CGST + 6%--SGST) as per Entry at SI No. 40 of Schedule II of Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017. 2. No. Sharkara Varatty is classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% (6%--CGST + 6%--SGST) as per Entry at SI No. 40 of Schedule II of Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017. 3. No. Roasted/salted/roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted/salted/roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and is liable to GST at the rate of 12% (6%--CGST + 6%--SGST) as per Entry at SI No. 40 of Schedule II of Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017. 4. No. The salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% (6%--CGST + 6%--SGST) as per Entry at SI No. 40 of Schedule II of Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017.
Abdul Aziz, In re (2021) 101 ITPJ (SG) 601 (AAR)
Digest Section 6—Cancellation of the Sales Tax Eligibility Certificate—Entitlement for sales tax incentive—Entitlement to priority industry status
Protection Manufacturers (P). Ltd. v. State of Orissa & Ors. (2021) 101 ITPJ (SG) 607 (Ori-HC) : 2021 TaxPub(VAT) 236 (Ori-HC)
Advance Rulings QUESTION : The applicant is established primarily in order to print and supply textbooks for school children under the SCERT, sought ruling as to, (a) Whether our following activities fall within the ambit of scope of 'supply' under GST? (i) printing text books for supply by the State Government to its allied educational institutions. (ii) printing of Lottery tickets for vending by the State Government to the general public. (iii) printing of stationery items like calendars, Diaries etc for supply by the State Government to its offices and other institutions. (b) Whether, even though if the said activity were to fall within the ambit of `supply' under GST, are we eligible to avail the exemption from levy of GST under Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended. (c) Whether, we are liable to be registered under GST, if our activity does not fall within the ambit of 'supply' or if we are exempted by Notification 12/2017 as amended? RULING : 1. All the activities as mentioned above, undertaken by the applicant constitute supply as defined in section 7 of the CGST Act. The activities constitute supply of services falling under Heading--9989 – Other manufacturing services; publishing, printing and reproduction services; material recovery services--998912--Printing and reproduction services of recorded media, on a fee or contract basis of the Scheme of Classification of Services under GST notified as Annexure to Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. 2. The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST as per entry at Sl. No. 3 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended. The service of printing of lottery tickets and stationery items like Diary, Calendar etc supplied by the applicant to the State Government are not exempted under Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended. 3 Not relevant in view of the answer to questions (a) and (b) above.
Kerala Books and Publications Society, In re (2021) 101 ITPJ (SG) 602 (AAR)
Advance Rulings QUESTION : Applicant supplies varieties of instant mix flours under the brand name of Gajanand-Handvo, Vada, Gota, Khaman, Dalwada, Dahiwada, Dhokla, Idli, RavaIdli, Dosa, Upma and Gulab Jamun Flour, sought Ruling as to, Under which Chapter, Tariff Heading and HSN, the different varieties of Flours i.e. Handvo Flour, Vada Flour, Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour, RavaIdli Flour, Dosa Flour, Upma Flour, Gulab Jamun Flour manufactured and supplied by the applicant will attract CGST/SGST? RULING : The Instant Mix Flours/Mix Flours of :-- (i) Gota (ii) Dakor Gota (iii) Methi Gota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST).
Gajanand Foods (P) Ltd., In re (2021) 101 ITPJ (SG) 588 (AAR)
Advance Rulings Question : Applicant supplies solar photovoltaic panels and Solar EPC services, sought ruling as to 1. Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project? 2. If yes then whether we should claim refund for the excess amount of GST paid by us to the department? RULING : 1. The taxable Value on Tax invoice issued to the Customer shall be arrived after deducting the subject Subsidy from 'System Cost' and GST liability is on the Taxable Value. 2. There shall be no implication of section 17(2) CGST Act, if taxable value is arrived after subtracting the subsidy amount from the system price.
Greenbrilliance Renewable Energy LLP, In re (2021) 101 ITPJ (SG) 588 (AAR)
Advance Rulings QUESTION : Applicant is engaged in the business of printing and delivering high end security printing products, sought ruling as to (i) Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate), dated 28-6-2017 as amended? (ii) Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate), dated 28-6-2017 as amended? (iii) Whether scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate), dated 28-6-2017 as amended? RULING : (i) Yes, printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards will be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate), dated 28-6-2017 as amended (ii) Yes, printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination will be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate), dated 28-6-2017 as amended (iii) Yes, scanning and processing of results of examinations will be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST (Rate), dated 28-6-2017 as amended
Hitech Print Systems Ltd., In re (2021) 101 ITPJ (SG) 584 (AAR)
Advance Rulings QUESTION : Applicant is engaged in executing works contract services to South Western Railways sought ruling as to, What would be Applicability of GST rates for works contract services doing original works with South Western Railways. RULING : The new constructions involved in the contract are liable to tax at 12% (6% CGST and 6% SGST) as per entry no.3(v) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 20/2017-Central Tax (Rate), dated 22-8-2017. The services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway employees are covered under entry 3(vi) of the Notification and hence eligible for tax at 6% CGST and 6% SGST. Other repair works of old construction involved in the contract are liable to tax at 18% (9% CGST and 9% SGST) as per entry no. 3 (xii) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 as amended from time to time.
Bindu Projects & Co., In re (2021) 101 ITPJ (SG) 590 (AAR)
Advance Rulings QUESTION : Applicant is involved in various projects like highway, tunnel, bridge, mass rapid transit, and high-speed rail projects and entered into a contract on 20-2-2007 with National Highway Authority of India (NHAI) for the work of Rehabilitation and upgrading of existing 2-lane road to 4 lane road, sought Ruling as to, 1. Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime? 2. If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant? RULING : Proviso to section 98(2) of CGST/APGST Act 2017 makes the following observation that it is a fit case for rejection as the applicant approached the Authority for Advance Ruling for clarification while it is still pending with the Revenue on the same issue but under different provisions i.e., under refund provisions of the Act. The application is not admitted.
Continental Engineering Corporation, In re (2021) 101 ITPJ (SG) 583 (AAR)
Advance Rulings QUESTION : Applicant is an unregistered dealer expecting a contract for construction, erection, commissioning, widening of roads and completion of bridges for road transportation for use of general public, sought ruling as to 1. What is the classification of the 'works contract' services pertaining to construction, erection, commissioning and completion of 'Bridges and Roads' provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as National Highway Authority of India? 2. Clarification for rate of tax chargeable on the outward supplies i.e., on the RA bills raised on main contractor. 3. Whether eligible to claim input tax credit on inward supply of the following goods, JCB, Road Roller, Grader, Hydra Crane, Transit Mixer, Generator, Excavator and Sensor Paver RULING : 1. The service provided by the applicant falls under Serial No 3 (iv) of the Notification No. 11/2017 as amended from time to time. 2. Rate of Tax applicable is 12°/o (CGST 6% + SGST 6 %). 3. Yes, applicant is eligible to claim input tax credit on inward supply of the following goods namely, JCB, Road Roller, Grader, Hydra Crane, Transit Mixer, Generator, Excavator and Sensor Paver
Building Roads Infrastructure & Construction (P) Ltd., In re (2021) 101 ITPJ (SG) 582 (AAR)
Digest Section 13—Input tax rebate—Allowability—Stock Statement in Form-74 not submitted in time
Aman Auto v. State of Chhattisgarh (2021) 101 ITPJ (SG) 586 (Chhattisgarh-HC) : 2021 TaxPub(VAT) 220 (Chhatt-HC)