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Advance Rulings QUESTION : Applicant is engaged in manufacturing and supply of locomotive and coach (Rolling stock) parts as per railway drawings and specifications approved by RDSO, sought ruling as to,– What would be Classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches RULING : The classification of the "Roof Mounted AC Package Unit", manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff.
Prag Polymers, In re (2021) 100 ITPJ (SG) 371 (AAR)
Advance Rulings QUESTION : Applicant is engaged in manufacturing of Air Conditioner Hose Assembly used for transfer of gas from the air conditioner evaporator core to the air conditioner compressor and then transfer of gas from the air conditioner compressor to the air conditioner condenser and product is used as a part of gas compressor in Heat Ventilation and Air Conditioning System (HVAC), sought Ruling as to,– What would be Classification of Air Conditioner Hose Assembly (suction/discharge) used as part of Air Conditioner Compressor and Applicable tax rate for the said classification? RULING : The product 'Air Conditioner Hose Assembly' as described in the application will merit classification under Chapter Heading 4009 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017-Central tax (Rate), dated 28-6-2017 (Sl. No. 119 of Schedule-III).
Sunchirin Auto Parts India (P) Ltd., In re (2021) 100 ITPJ (SG) 375 (AAR)
Digest Article 226—Writ—Condition in regard to the furnishing of bank guarantee for the balance amount of the disputed tax and penalty—Direction to furnish personal bond, instead of bank guarantee
Cauvery Timber Company (P) Ltd. v. Asstt. CST (2021) 100 ITPJ (SG) 364 (Mad-HC) : 2021 TaxPub(VAT) 175 (Mad-HC)
Digest Section 10(1)(b)—Review petition Maintainability—Rectification of mistake/error apparent on the face of record—Government order cannot have retrospective effect
State of U.P. v. Mohd. Zubair Through Addl. Chief Secretary (Tax and Registration) (2021) 100 ITPJ (SG) 375 (All-HC) : 2021 TaxPub(VAT) 154 (All-HC)
Advance Rulings QUESTION : Applicant is stated to be a manufacturer of aerobic micro organism/protein derived thereof which, according to the applicant, reduces the requirement of cement in all cementitious/concrete application, sought Ruling as to,– What shall be the HSN Code and rate of tax applicable on supply of aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious/concrete application. RULING : The product, viz. aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious/concrete application as manufactured and to be supplied by the applicant falls under the description "Prepared additives for cements, mortars or concretes" and is classifiable under HSN 3824 40 of the First Schedule to the Customs Tariff Act, 1975. The goods are covered under Sl. No. 97 of Schedule-III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 (as amended) and corresponding W.B. State Tax Notification No. 1125 FT., dated 28-6-2017 (as amended) attracting GST @ 18% (9% CGST +9% WBGST).
Synthetic Moulders Ltd., In re (2021) 100 ITPJ (SG) 378 (AAR)
Digest Article 226—Writ—Omission to report purchase value—Wrong availment of input tax credit
Suriya Cement Agency v. Asstt. CCT (2021) 100 ITPJ (SG) 363 (Mad-HC) : 2021 TaxPub(VAT) 169 (Mad-HC)
Digest Section 70—Assessment—Entitlement to Input Tax Credit—Suppression of turnover or not
State of Karnataka v. Marudhar Granites (2021) 100 ITPJ (SG) 356 (Karn-HC) : 2021 TaxPub(VAT) 153 (Karn-HC)
Advance Rulings QUESTION : Applicant provides the services of civil works contract and states that the supply of service by a Government controlled Association to State Government, Local Authority or any person specified by the State Government, Local Authority against consideration received from State Government, Local Authority in the form of grants is not liable for GST based on the Notification No. 32/2017-CGST (Rate), dated 13-10-2017, sought Ruling as to,– Whether supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is liable to GST? RULING : The supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is not liable to GST only if the Government controlled Association is covered under the definition of "Government Entity" and if not, then the same is liable to tax.
Bellary Nirmiti Kendra, In re (2021) 100 ITPJ (SG) 355 (AAR)
Advance Rulings QUESTION : Applicant is a non-profit organization, whose stated purpose is to support the business community in Dubai and promote Dubai as an international business hub sought Ruling as to, 1. Whether activities performed by DCCI LO shall be treated as supply under GST law? 2. Whether DCCI LO is required to obtain GST registration? 3. Whether DCCI LO is liable to pay GST? RULING : 1. Yes, activities performed by applicant shall be treated as supply under GST law 2. Yes, applicant is required to obtain GST registration 3. Applicant is liable to pay GST
Dubai Chamber of Commerce & Industry, In re (2021) 100 ITPJ (SG) 358 (AAR)
Advance Rulings QUESTION : Applicant is engaged in the manufacture of Automatic Feeder with Breaker, Pre-washer Machine, Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine and they are sold to farmers and farmer clusters, sought advance ruling,– Whether GST is applicable on the above mentioned machines RULING : The machineries manufactured and sold by the applicant like Automatic Feeder with Breaker, Drying machine, Cleaning and Grading Machine, and Pre-stem remover are taxable at 6% under the CGST Act, 201 7 and 6% under the KGST Act, 2016 and Automatic Weighing Machine manufactured and sold by the applicant is liable to tax at 9% under the CGST Act, 2017 and 9% under the KGST Act, 2017.
Wave Colour Techniks, In re (2021) 100 ITPJ (SG) 350 (AAR)