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States GST & VAT - QUESTION : Applicant is engaged in the business of Enameled Copper Wire. Now, it proposes to adopt a new business model through Mobile App. On receipt of copper scraps at the factory, from the local motor mechanics, it proposes to undertake conversion of such copper scraps into winding wire. As this conversion process is bound to take some time, it plans to have Hub Centers at every 50 Km radius, which will hold stock of finished goods processed already from the old scrap. It proposes to replace the old scrap received from the customers with the already processed winding wire, then and there, at a fixed differential price. Under these circumstances, the applicant sought advance ruling on the following questions : - 1. Is it sale of goods or service? 2. If it is service, what is the tax structure? 3. If it is sale of goods, what is the tax structure? 4. Does it come under composite supply? 5. If RCM is applicable on the purchase old Copper Scraps from the Motor Mechanics, then what is the Tax rate? 6. If RCM is applicable, can they take Input Tax Credit on the RCM paid? 7. Clarify the Tax Structure and the related procedures and documents to be followed for the movement of goods from Hub to Factory to Hub? 8. What is the HSN code/SAC code to be followed? RULING : 1. It is sale of goods. 2. Not answered, as it is not applicable. 3. The tax structure would be IGST at 18% or 9% CGST plus 9% SGST. 4. It does not come under ‘Composite Supply’. 5. RCM is not applicable so tax rate is not required to be specified. 6. Not answered, as it is not applicable. 7. Not answered, as the query does not get covered under section 97(2) of the CGST/TNGST Act, 2017. 8. HSN Code 8544 11 10 of the GST Tariff is to be followed.
KK Processors, In re (2024) 117 ITPJ (SG) 153 (AAR)
States GST & VAT - Section 74—Determination of tax—Opportunity of personal hearing not provided to assessee—Validity of
S.S. Suppliers v. State of U.P. & Anr. (2024) 117 ITPJ (SG) 157 (All-HC) : 2024 TaxPub(GST) 920 (All-HC)
States GST & VAT - Section 44—Waiver of tax arrears and penalty—Pray for partial waiver—Allowability
Paranthaman Hydraulics & Equipments v. State of Tamil Nadu (2024) 117 ITPJ (SG) 154 (Mad-HC) : 2023 TaxPub(VAT) 355 (Mad-HC)
States GST & VAT - QUESTION : Appellant entered into ‘EPC’ Contract with “Vedanta Limited” for providing various services. The appellant classified its services under SAC Heading No. 9954 earlier and after issuance of Notification No. 20/2019 -Central Tax (Rate), dt. 30-9-2019, it sought advance ruling before the AAR, Rajasthan on the following questions : (i) Whether services provided by the appellant are classifiable under SI No. 24(ii) of Heading 9986 of Notification No. 11/2017- Central Tax (Rate), dt. 28-06-2017 (as amended) as ‘support services to exploration, mining or drilling of petroleum crude or natural gas or both’ under SAC 998621 and attracts GST @ 12% in terms of SI. No. 24(ii) of the Rate Notification? (ii) Alternatively, whether services provided by the appellant are classifiable under S. No. 21(ia) of Heading 9983 of Notification No. 11/2017- Central Tax (Rate), dt. 28-06-2017 (as amended) as ‘Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12% in terms of SI. No. 21(ia) of the Rate Notification? (iii) If the subject services are not classifiable under the aforesaid entry, what would be the appropriate classification for the same and at what rate GST would be imposable? RULING : (i) The services provided by the appellant are not classifiable under SI No. 24(ii) of Heading 9986 of the Notification No. 11/2017- Central Tax (Rate), dt. 28.06.2017 (as amended) as ‘support services to exploration, mining or drilling of petroleum crude or natural gas or both’ under SAC 998621 and would not attract GST @ 12% in terms of SI. No. 24(ii) of the Rate Notification. (ii) The services provided by the appellant are not classifiable under S.No. 21(ia) of Heading 9983 of Notification No. 11/2017- Central Tax (Rate), dt. 28-06-2017 (as amended) as ‘Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both’ and would not attract GST @ 12% in terms of SI. No. 21(ia) of the Rate Notification? (iii) The proposed supplies are classifiable under SAC Heading No. 9954 at Sl. No. 3 of the Notification No. 11/2017-Central Tax (Rate), dt. 28-06-2017, attracting GST @ 18% (9% CGST and 9% SGST).
Petrofac International UAE LLC, In re (2024) 117 ITPJ (SG) 146 (AAR)
States GST & VAT - Section 63—Appeal to Tribunal—Failure—Technical Bench
VE Commercial Vehicles Ltd. v. U.T. Chandigarh & Anr. (2024) 117 ITPJ (SG) 145 (P&H-HC) : 2024 TaxPub(VAT) 83 (P&H-HC)
States GST & VAT - Section 16—Purchase tax—Levy of tax on purchase of goods by composition dealer from unregistered person—Validity of section 15(5)(e)
Reddy Veeranna Constructions (P) Ltd. & Ors. v. Local VAT Officer (2024) 117 ITPJ (SG) 142 (Kar-HC) : 2024 TaxPub(VAT) 74 (Karn-HC)
States GST & VAT - QUESTION : 1. Whether the services with respect to EPC contract entered for execution of Sulphate Removal Plant supplied to M/s. Vedanta Limited is covered under Sr. No. 24 (ii) (Support Services to Mining) or Sr. No. 21(ia) (Professional, Technical or Business Service to Mining) of the Notification No. 11/2017 - Central Tax (Rate), dt. 28-06-2017 (as amended)? 2. If the subject services are not classifiable under any of the aforesaid entry, what would be the appropriate classification for the same and what rate GST would be imposable? RULING : 1. The services with respect to EPC contract entered for execution of Sulphate Removal Plant supplied to M/s. Vedanta Limited would not cover under Sr. No. 24 (ii) (Support Services to Mining) or Sr. No. 21(ia) (Professional, Technical or Business Service to Mining) of the of the Notification No. 11/2017 - Central Tax (Rate), dt. 28-06-2017 (as amended)? 2. The activities of supply of survey, designing, installation, Commission of project under EPC contract by the applicant would be classifiable under SAC Heading No. 9954 at Sl. No. 3 of the Notification No. 11/2017-Central Tax (Rate), dt. 28-06-2017, attracting GST @ 18% (9% CGST and 9% SGST).
ION Exchange (India) Ltd., In re (2024) 117 ITPJ (SG) 147 (AAR)
States GST & VAT - QUESTION : (i) Whether supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as “Composite Supply” qualifying for exemption under the category of “health care services” as per Services Exempt Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017 read with Section 8(a) of the CGST Act, 2017/KGST Act, 2017? (ii) Whether supply of food to in-patients would be considered as “Composite Supply” of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017 read with Section 8(a) of GST be claimed? (iii) Whether GST is applicable on money retained by the applicant? (iv) Whether GST is exempt on Fees collected from nurses and psychologists for imparting practical training? RULING : (i) The supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment would be considered as “Composite Supply” of health care services qualifying for exemption as per entry No. 74(a) of Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017 subjected to the condition mentioned therein. (ii) The supply of food to in-patients would be considered as “Composite Supply” of health care services qualifying for exemption as per entry No. 74(a) of Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017 subjected to the condition mentioned therein. (iii) GST is not applicable on money retained by the applicant. (iv) GST is not exempted on the fees collected from nurses and psychologists for imparting practical training.
Spandana Rehabilitation, In re (2024) 117 ITPJ (SG) 141 (AAR)
States GST & VAT - Section 9(2)—Assessment—Limitation period—Order passed beyond six years—Validity of
National Switchgears v. CTO (2024) 117 ITPJ (SG) 140 (Mad-HC) : 2024 TaxPub(VAT) 82 (Mad-HC)
States GST & VAT - Section 8—Concessional rate of tax—Declaration in Form C—Sale of Extra Neutral Alcohol against C-Form
Southern Agrifurane Industries (P) Ltd. v. Addl. Chief Secretary/CCT (2024) 117 ITPJ (SG) 139 (Mad-HC) : 2024 TaxPub(VAT) 49 (Mad-HC)

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