States GST & VAT - Section 140—Transitional Input Tax Credit—Transition of advance tax remained unutilized—Allowability of Radhikka Ceramic World v. STO (2025) 122 ITPJ (SG) 338 (Mad-HC) : 2024 TaxPub(GST) 1019 (Mad-HC) : (2024) 105 GST 85 (Mad):(2024) 87 GSTL 503 (Mad) States GST & VAT - QUESTION : The applicant is leading manufacturer of ‘Slack Adjusters’ and are principal OEM supplier for all Truck, Bus and Trailer axle manufacturers in India. The applicant is seeking advance ruling for clarity and uniformity in the classification with regard to rate of tax with the following question, “ Whether the supply of ‘slack adjusters’ used predominantly in the truck and the bus applications can be classified under HSN 87169010 (GST-18%) applicable to Trailers and sold in the aftermarket “. RULING : Based on the facts, records and evidences submitted along with the application, the slack adjusters used in the braking system of ‘Buses and Trucks’ are classifiable as ‘Parts and accessories of motor vehicles of heading 8701 to 8705---Others’ under HSN 87089900 and attracts GST at the rate of 28%. The slack adjusters used in the braking system of Trailers’ are classifiable as ‘Parts and accessories of trailers’ under 87169010 and attracts GST at the rate of 18%. Madras Engineering Industries (P) Ltd., In re (2025) 122 ITPJ (SG) 337 (AAR) States GST & VAT - Section 89—Recovery of tax—Attachment of demat account of person who had resigned as director—Validity of Rajeev Jugalkishor Mundra v. CGST (2025) 122 ITPJ (SG) 335 (Bom-HC) : 2024 TaxPub(GST) 3520 (Bom-HC) States GST & VAT - Section 129—Seizure of goods—Release of goods—Validity of E-way bill Manas Enterprises v. State of U.P. & Ors. (2025) 122 ITPJ (SG) 339 (All-HC) : 2024 TaxPub(GST) 3468 (All-HC) States GST & VAT - QUESTION : The applicant is an official representative of various foreign universities in UK, Canada, Australia, etc, and has recently started representing Universities in United Kingdom. The courses offered by them are graduate and postgraduate courses only. These universities are recognized by Association of Indian Universities and they are also members of Association of Common Wealth Universities. The applicant approach the Authority for Advance Ruling (AAR) with the following questions: - (i) Whether the services in relation to admission to foreign universities are exempt under Notification No: 12/2017 amended vide Notification 2/2018? (ii) The courses of Universities which are members of Association of Indian Universities and Association of Common Wealth Universities which have entered into memorandum of understanding for mutual recognition of Degrees or other qualifications offered is considered as recognized by law in India. RULING : (i) The services in relation to admission to foreign universities provided by the applicant are not exempt under Notification No: 12/2017 Central Tax (Rate) amended vide Notification 2/2018- Central Tax (Rate). (ii) No, the courses of Universities was not considered as recognized by law in India. Salve Maria International, In re (2025) 122 ITPJ (SG) 333 (AAR) States GST & VAT - Question : The appellant is in restaurant business & is registered with the department. It offers a variety of food items & beverages prepared at the restaurant as well as readily purchased for sale over the counter. There is no hotel accommodation. The applicant is of the opinion that the food and beverages whether prepared and supplied whether consumed in the restaurant or supplied over the counter is leviable to 5% GST with no ITC. The applicant is further of the opinion that the goods and beverages not prepared in the restaurant and supplied over the counter is also leviable to 5% GST with no ITC. The appellant sought advance ruling on the following questions: 1. Whether the food & beverages prepared & supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @5% with no input tax credit as per Sr. No. 7(ii) of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017, read with Sr. No. 7(ii) of Notification No. 11/2017-State Tax (Rate) dated 30-6-2017? 2. Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC’996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7 (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017, read with Sr. No. 7(ii) of Notification No. 11/2017-State Tax (Rate) dated 30-6-2017? RULING : 1. The food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC 996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017, read with Sr. No. 7(ii) of Notification No.11/2017 State Tax (Rate) dated 30-6-2017? 2. The readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant is supply of goods which is liable to applicable rate of GST Tax and does not qualify as ‘restaurant services’. Riddhi Enterprise, In re (2025) 122 ITPJ (SG) 331 (AAR) States GST & VAT - QUESTION : The appellant, a manufacturer & supplier of stationery items, supplies the goods in a combination with other products viz. (a) DOMS A1 pencil. This consist of 10 pencil along with a sharpener & eraser. (b) DOMS Smart Kit. This is a gift pack which consists of a colouring book, two pack of pencils, one pack of colour pencil, one pack of oil pastels, one pack of plastic crayons, one pack of wax crayons, one eraser, one scale and one sharpener. (c) DOMS my first pencil kit. It consists of a pencil, eraser, scale and a sharpener. It sought Advance Ruling on the following questions, viz: (i) Whether the supply of pencils sharpener along with pencils being principal supply will be considered as the composite supply or mixed supply? (ii) What will be the HSN code to be used by us in the above case. (iii) Whether supply of sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be the rate of tax & HSN code to be used by use. The AAR held as follows: (i) the supply of pencils sharpener along with pencils is covered under the category of ‘mixed supply’; (ii) as discussed in para 21.1 of the impugned ruling. (iii) yes the supply of sharpener along with the kit having a nominal value will have an impact on rate of tax. As discussed in para 21.2 and 21.3 of the impugned ruling. Aggrieved by the aforesaid advance ruling, the appellant filed appeal before the AAAR. RULING : 1. The supply of pencils sharpener along with pencils under product DOMS A1 is covered under the category of ‘mixed supply’. 2. In consonance with ruling to question 1, since it is a mixed supply, the HSN code of the supply which attracts the higher rate of tax among all the taxable supplies contained in product DOMS A1, is required to be used. The present GST rate is as under: Sr.No. Product HSN code GST rate GST notification 1 Pencil Sharpener 8214 12% Sr. No. 186A of Schedule II of notification No. 1/2017-CT (Rate), as amended. (effective from 1-3-2023) # 2 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals & tailors chalk 9608/9609 12% Sr. No. 233 of Schedule II of notification No. 1/2017-CT (Rate), as amended. 3. Erasers 4016 5% Sr. No. 191 of Schedule I of notification No. 1/2017-CT (Rate), as amended. # changes in the rate of GST in respect of pencil sharpener HSN code Product GST rate Upto 17-7-2022 From 17-7-2022 to 28-2-2023 From 1-3-2023 8214 Pencil sharpener 12% 18% 12% 3. Yes, the supply of the sharpener along with the kit having a nominal value will have an impact on rate of tax. The rate of tax will be 12% and the HSN code, in respect of mixed supply fie product DOMS A1) will be the supply which attracts the higher rate of tax among all the three supplies i.e., 8214 or 9608 or 9609. Doms Industries (P) Ltd., In re (2025) 122 ITPJ (SG) 329 (AAR) States GST & VAT - QUESTION : The Applicant placed an order with foreign supplier, Italy, for a Davi Full Hydraulic Plate Roll (Model MCB F30). Meanwhile, the machinery was imported to India, under Bill of Entry No. 9280751 by claiming duty Exemptions under Customs Notification 08/2016 dtd 05-12-2016, without payment of any applicable duties. The Bill of Entry No. 9280751, dated 18-12-2023, was in the name of foreign supplier, not in the name of the applicant. The applicant sought advance ruling on the following question: - “Whether payment of IGST on purchase of goods even if Bill of entry not in the name of the applicant and that they can claim Input Tax Credit under GST”. RULING : The applicant is not eligible to claim ITC on IGST on purchase of goods as Bill of entry was not issued in the name of the applicant. R.V. Hydraulic Services, In re (2025) 122 ITPJ (SG) 328 (AAR) States GST & VAT - QUESTION : Applicant is an entity engaged inter-alia in the business as a provider of Designing and development of Web and mobile based applications; Designing and drawing of GIS mapping and analysis; Digital or Analog surveying; Relevant Data management, analysis and documentation and other technical consultancy services relating to water distribution networks for Directorate of Public Health Engineering across West Bengal. It filed application raising following questions, namely;- 1. Whether based on the facts of the work orders entered between the applicant and Directorate of Public Health Engineering, Government of West Bengal (hereinafter referred to as “PHED Department”), the services of Designing and development of Web and mobile based applications; Designing and drawing of GIS mapping and analysis; Digital or Analog surveying; Relevant Data management, analysis and documentation and other technical consultancy provided in relation to water distribution networks to the “Resources Division” be classifiable under Sl. no. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 (as amended)? 2. Whether the answer be same when provided to the “Nadia Division” and “Burdwan Division” of PHED Department? 3. In case where the answer to question No 1 is in negative, what shall be the classification and the rate of tax? 4. In case where the answer to question No 2 is in negative, what shall be the classification and the rate of tax? RULING : 1. Yes, on the basis of available facts and records, services provided by the applicant to the Public Health Engineering Department, Government of West Bengal qualifies to be an exempted supply of pure services vide Sl. no. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 (as amended). 2. Yes, services provided by the applicant to the “Nadia Division” and “Burdwan Division” of PHE Department also qualifies for exemption vide the same entry. 3. Not applicable in view of the answer given against question number 1. 4. Not applicable in view of the answer given against question number 2. Rimita Mukherjee, In re (2025) 122 ITPJ (SG) 340 (AAR) States GST & VAT - QUESTION : Applicant is a Public Sector Undertaking Company of Government of West Bengal. It basically works as Nodal Agency of Government of West Bengal regarding Development of Information Technology Infrastructure, E-governance and maintenance thereof for various Departments of Government of West Bengal and PSUs. The Company collects orders from various Government organizations and appoint third party vendors, back-to-back contract basis and it basically earned a margin for maintaining its Administration and Supervision charges. The applicant filed application for advance ruling seeking advance ruling on the following questions: 1. What is the rate of tax in respect of the work allotted by Department of Public Health Engineering (PHE) as a part of Jal Jeevan Mission (JJM) which is mission of Government of West Bengal? 2. Whether supply of data entry operator & junior engineer (System Administrator, Software Support Personnel) throughout the West Bengal in connection with JJM is pure service provided to the West Bengal Government by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 3. Whether supply of data entry operator & junior engineer in connection with JJM has nexus of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution and therefore exempted by virtue of Serial No. 3 of Notification 12/2017-State Tax rate vide No. 1136-F.T. 28-6-2017. RULING : Supplies of data entry operator & junior engineer (System Administrator, Software Support Personnel) made by the applicant to the Public Health Engineering Department (PHE), Government of West Bengal for executing Jal Jeevan Mission is exempted from payment of tax vide serial number 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 (corresponding State Notification No. 1136 F.T. dated 28-6-2017), as amended. Webel Technology Ltd., In re (2025) 122 ITPJ (SG) 341 (AAR)