States GST & VAT - QUESTION : Applicant was engaged in manufacture and supply of electrical equipment. It entered into various contracts with Power Grid Corporation of India Ltd. for the supply of goods and services for setting up 6000 MW HVDC terminals. The applicant sought Advance Ruling on the following questions, viz., 1. Whether the supply of services made by the Applicant under Fifth Contract is composite supply with principal supply of goods under the Third Contract? 2. Whether the supply of service of transportation, freight and insurance under the Fifth Contract’ provided for the goods supplied by the Applicant is in the nature of Business Support Services and shall be chargeable to tax at specified rates? RULING : 1. The supply of services made by the Applicant under Fifth Contract is composite supply of service under ‘Works Contract’. 2. The supply of service of transportation, freight and insurance under the Fifth Contract’ provided for the goods supplied by the Applicant is in the nature of ‘Works Contract’ Service and shall be chargeable to taxes under GST at 18% (CGST-9% + SGST-9%). Hitachi Energy India Ltd., In re (2025) 123 ITPJ (SG) 639 (AAR) States GST & VAT - QUESTION : Applicant was a Municipality as defined under clause (e) of article 243P of the Constitution of India. The activity undertaken by the applicant is that they have given the right to collect entry fee for onion daily market in respect of 19 Mandi (Shops/godown) to a tender contractor. The applicant sought clarification with regard to the following questions- (i) Whether their activities are covered under Twelfth Schedule to article 243W of the Constitution, and (ii) if so whether they are eligible to claim the benefit under Notification No. 14/2017-CT(Rate) dt. 28-06-2017 on the ground that their activity is not a service. RULING : (i) The activity of leasing, to the tender contractor, the right to collect entry fees on a daily basis, from merchants/farmers/public for 19 constructed onion mandis (shops/Godowns) would be covered under the function entrusted to Municipality under article 243W of the Constitution as a local authority engaged as a public authority; (ii) Notification No. 14/2017-CT(Rate) dt. 28-6-2017 as amended by Notification No. 16/2018-CT(Rate) dt. 26-7-2018 issued in terms of section 7 (2) (b) of CGST/ TNGST Act, 2017, is very much available to claim as the activity is ‘neither supply of goods nor supply of services’. Tiruppur City Municipal Corpn., In re (2025) 123 ITPJ (SG) 639 (AAR) States GST & VAT - QUESTION : Applicant was the manufacturer of ‘Maida Pappad’. The process of manufacturing involved combining various ingredients to form a dough sheet, which was subsequently cut into the required shapes, dried and packed. The product in this form was not ready for consumption and it required frying in oil and addition of flavours to render it edible. The applicant sought advance ruling as follows- Whether the product in question is classifiable under tariff heading 1905 90 40 which is exempted by virtue of entry No. 96 of Notification No. 02/2017-CT (Rate) dt. 28-6-2017, as the the process of making the same is through ‘Sheeting and Shaping process’ and not through the ‘Extrusion process’ RULING : The product, ‘Maida Pappad’ as referred to by the applicant in the instant case, are nothing but un-cooked/un-fried snack pellets, obtained through the process of extrusion, and that the same is liable to tax at the rate of 5% under GST (CGST - 2.5% and SGST - 2.5%), with effect from 27-7-2023 onwards, in view of entry S.No.99B of Schedule I to Notification No. 01/2017-CT (Rate) dt. 28-6-2017. V.K. Samy Biscuits & Confectioneries, In re (2025) 123 ITPJ (SG) 638 (AAR) States GST & VAT - QUESTION : Applicant-company was providing canteen and bus transportation facility to its employees and also recovering certain amounts from its employees for providing said services. The applicant sought advance ruling in respect of the following questions- 1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees is taxable under the GST laws? 2. Whether the recoveries made by the Applicant from the employees for providing bus transport facilities to its employees is taxable under the provisions of CGST Act? 3. Even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017-Central Tax (Rate)? 4. Whether input tax credit is eligible on bus transport service and canteen service procured from third party supplier to the extent the cost is borne by the Applicant? 5. Even if GST is payable in respect of aforesaid employee recoveries, what would be the value on which GST is payable? RULING : 1. Was answered in the affirmative. 2. Was Answered in the affirmative. 3. Was answered in the Negative. 4. Was answered in the Negative. 5. Was answered that GST is payable on the value of the recoveries made by the applicant. Lear Automotive India (P) Ltd., In re (2025) 123 ITPJ (SG) 636 (AAR) States GST & VAT - QUESTION : Applicant invested surplus funds by subscribing to units of various mutual funds floated by Asset Management Company and thereafter, when need of cash arose, it made redemprion of the same. The applicant receives various inputs and input services, which are commonly received towards both taxable supplies as well as the activity of investment & redemption in the mutual fund units. Accordingly, the applicant sought advance ruling in respect of following question : Whether the applicant is eligible to avail ITC of tax paid on common inputs & input services used in relation to the subscription and redemption of mutual funds? RULING : The applicant is not eligible to avail ITC of tax paid on inputs & input services used in relation to the subscription and redemption of mutual funds and also required to reverse the ITC on common inputs and input services used in relation to the subscription and redemption of mutual funds as per Section 17 (2). Zydus Lifesciences Ltd., In re (2025) 123 ITPJ (SG) 635 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the manufacture of ‘Natural Fibre Composite Board and One of the products manufactured by the applicant is ‘rice husk board’. The applicant raised following question for advance ruling - Whether the rice husk board manufactured by comprising of natural fibre [rice husk powder], calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only s a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST ? RULING : The applicant did not provide test report from a Government recognised laboratory, as listed in the annexure to CBIC Circular No. 43/2017-Customs dt. 16-11-2017 to confirm the contents of the rice husk board as had already mentioned in the application. Therefore, the application wa rejected as non-maintainable. Vegan Wood (P) Ltd., In re (2025) 123 ITPJ (SG) 634 (AAR) GST - Barring of GST Return on expiry of three years Advisory, dtd. 7-6-2025 GST - Generation and Quoting of Document Identification Number (DIN) on any Communication Issued by the Officers of the Central Board of Indirect Taxes and Customs (CBIC) to Tax Payers and Other Concerned Persons, Reg. Circular No. 249/06/2025-GST, dtd. 09-06-2025 [F. No. GST/INV/DIN-Utility/2022-23] GST - Detantion and relase of goods and conveyance in transit—Generation of e-way bill and issuance of tax invoice by unregistered supplier—Violation of rule 138 Raman Metal Works v. Addl. Commr. & Anr. (2025) 123 ITPJ (G) 631 (All-HC) GST - Advisory Regarding Non-Editable of Auto-Populated Liability in GSTR-3B Advisory, dtd. 7-6-2025