States GST & VAT - QUESTION : (i) Whether the supplies of goods or services for ‘selling up of network’ would qualify as ‘works contracts’ as defined in section 2(119) of the CGST Act? (ii) If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply? (iii) What is the rate of tax applicable to the supplies made under the contract? RULING : (i) The supply of goods or services for ‘setting up of network’ would qualify as a composite supply of ‘works contract’ as defined under section 2(119) of the CGST Act. (ii) Supply of services made by appellant to the BSNL is fulfilling all the requirements and conditions of the entry at serial number 3 clause (vi)(a). The supply under the contract from 1-4-2019 to 31-12-2021 are held as falling under entry at serial number 3(vi)(a) of Notification No.11/2017-Central Tax (Rate) dated 28-6-2017 and accordingly taxable at 6% under CGST and 6% under SGST or 12% under IGST Act. Sterlite Technologies Ltd., In re (2023) 110 ITPJ (SG) 313 (AAR) States GST & VAT - Section 3—Classification of goods—Toffee—Rate of tax CCT v. I.T.C. Ltd. (2023) 110 ITPJ (SG) 317 (All-HC) : 2022 TaxPub(VAT) 267 (All-HC) States GST & VAT - Section 73—Determination of tax—Show-cause notice without pointing out disrepancy—Validity AMP Motors (P) Ltd. v. Central Board of Indirect Taxes & Cus. (2023) 110 ITPJ (SG) 315 (Raj-HC) : 2022 TaxPub(GST) 1682 (Raj-HC) States GST & VAT - QUESTION : What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways. (a) On Railway under Bridge works (b) Construction of Tunnels for Railways (c) Supply and stacking of ballast (d) Execution of Earth Works Contract (e) Subcontract works for the above mentioned contract works RULING : (i) Works contract services like: (a) construction of Railway under Bridge executed to Indian Railways by the Applicant is exigible to GST at 18% (SGST @ 9% and CGST @ 9%) if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor. (b) construction of Tunnels executed to Indian Railways by the Applicant is exigible to GST at 18% (SGST @ 9% and CGST @ 9%) if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor. (ii) Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to Indian Railways (Central Government) by the Applicant is exigible to GST at 12% (SGST @ 6% and CGST @ 6%) if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor. (iii) Supply of ballast to railways is exigible to GST at 5% (CGST @ 2.5% and SGST @ 2.5%) (HSN 2517) as per entry No. 126 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated: 28-6-2017. In re S.K. Swamy & Co. (2023) 110 ITPJ (SG) 304 (AAR) States GST & VAT - QUESTION : (i) Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions? (ii) Whether other service like data entry operator, security, provided to Horticulture Department attracts GST? (iii) Whether material like fertilisers, soil, sand supplied for use of bio centers are exempted as per GST? RULING : (i) Works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are not exempted from GST. (ii) Providing Manpower service like data entry operator, security to Horticulture Department is exigible to GST at 18%( CGST @ 9% and KGST@9%). (iii) Materials like fertilisers, soil and sand supplied for use of bio centers are not exempted under GST. Sanjeevini Enterprises, In re (2023) 110 ITPJ (SG) 304 (AAR) States GST & VAT - QUESTION : Application sought advance ruling on the question whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017? The question was answered in negative. Feeling aggrieved, the applicant filed an appeal before the AAAR who remanded the matter back to AAR. However, the applicant requested to permit him to withdraw the appeal filed for determination, on the grounds that their contract with Gujarat University was not renewed. RULING : The application filed by the applicant for advance ruling is dismissed as withdrawn. The application for rectification of Order dated 9-10-2020 in view of the foregoing has become infructuous. D.M. Net Technologies, In re (2023) 110 ITPJ (SG) 302 (AAR) States GST & VAT - QUESTION : Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No. 12/2017-Central Tax Rate -under Heading 9992. RULING : Providing catering services to Educational Institution from 1st standard to 2nd PUC is exempted as per entry No. 66 of Notification No. 12/2017-Central Tax(Rate) dated 28-6-2017 as amended further. In re Sri Annapumeshwari Enterprises (2023) 110 ITPJ (SG) 305 (AAR) States GST & VAT - QUESTION : 1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not? 2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd. 28-6-017 as amended from time to time? 3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18%? RULING : 1. The supply of ice cream from the outlets of the applicant cannot be considered as supply of ‘restaurant services’. The readily available ice creams [not prepared in their outlets] sold over the counter is supply of goods. However, an ice cream when ordered and supplied along with cooked or prepared food, through their outlets would assume the character of composite supply, wherein the prepared food being the principal supply and hence qualifies as ‘restaurant services’. 2. The supply of ice cream from the outlets of the applicant is not classified as ‘restaurant services’. However, the composite supply, supra, classifiable under ‘restaurant service’ would be leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No. 11/2017-CT (Rate) dtd. 28-6-2017 as amended vide Notification No. 20/2019-CT (Rate) dated 30-9-2019. 3. The supply of only ice cream [not prepared in their outlets and which is readily available] from any of the outlets of applicants is held to be akin to supply of ice cream from ice cream parlour, leviable to GST @ 18%. HRPL Restaurants (P) Ltd., In re (2023) 110 ITPJ (SG) 301 (AAR) States GST & VAT - Section 74B—Declaration form—Form F—Matter pending disposal for Supreme Court Carestream Health India (P) Ltd. v. Commr. Delhi GST & Anr. (2023) 110 ITPJ (SG) 300 (Del-HC) : 2022 TaxPub(GST) 1826 (Del-HC) States GST & VAT - QUESTION : Whether pure service contracts awarded by the Chhattisgarh Housing Board Act, 1972 (CGHB) for providing services in relation to maintenance of various colonies developed by Chhattisgarh Housing Board at Atal Nagar, Naya Raipur comes under Indian Constitution’s Article 243W and Twelfth Schedule Services in relation to a function of Municipality and hence, exempt under SI. No. 3 of Notification No. 12/2017 dated 28-6-2017. RULING : The services provided by the applicant in relation to maintenance of various colonies developed by Chhattisgarh Housing Board (CGHB) and not handed over to the local authority by CGHB, is found not eligible for the benefit of Nil rate of GST provided under Sr. no. 3/3A of exemption Notification no. 12/2017-Central Tax (Rate) dated 28-6-2017 as amended by Notification No. 16/2021 -Central Tax (Rate) New Delhi, 18th November, 2021, effective from 1-1- 2022. Call Me Services, In re (2023) 110 ITPJ (SG) 299 (AAR)