2018-TIOL-23-AAR-GST

Simple Rajendra Shukia (Dated: March 9, 2018)

GST - the issue at hand is whether service of providing coaching for entrance examination would come within the ambit of GST - The applicant's institution does not have any specific curriculum - It does not award any qualification recognized by law - The applicant's activities are not covered under the specific definition provided for interpretation of the exemption Notfn No 12/2017 - Central Tax (Rate) - Hence such education service is taxable at 9% under the CGST Act and 9% under the SGST Act: AAR

2018-TIOL-24-AAR-GST

Sanjeev Sharma (Dated: March 28, 2018)

GST - Even if agreement between the applicant and the buyer is entered after part of the construction is completed, whole of the consideration would be added for payment of GST – applicable rate on said two-third of total amount is 9% (CGST) and 9% (SGST) of Notfn. 11/2017-CT(R) and parallel SGST notification: AAR

2018-TIOL-25-AAR-GST

Shalesh Kumar Singh (Dated: April 6, 2018)

GST – Dried Tobacco Leaves which have undergone the process of curing after harvesting of tobacco leaves are ‘unmanufactured tobacco' (HSN 2401) – they are not covered under Sl. No. 109 of Schedule-I of Notfn. 1/2017-CT(R) but under Sl. No. 13 of Schedule-IV and attract @14% CGST + 14% SGST or 28% IGST: AAR

2018-TIOL-26-AAR-GST

Shreenath Polyplast Pvt Ltd (Dated: February 19, 2018)

GST – Amount charged as Interest on transaction based short term loan given by Del Credere Agent (DCA) to buyers of material - Service provided by applicant is by way of extending short term loans – insofar as the consideration is represented by way of interest, same is covered under Sl. No. 27 of Notification 12/2017-CT(R) and hence exempted from payment of Goods and Services Tax: AAR

2018-TIOL-27-AAR-GST

Sika India Pvt Ltd (Dated: April 09, 2018)

GST - SIKA Block Joining Mortar is rightly classifiable under Tariff Item 3214 90 90 of the Customs Tariff Act, 1975 and is taxable under Sr. no. 24 of Schedule IV to Notification 01/2017-CT(R) @14% CGST: AAR

2018-TIOL-28-AAR-GST

Sreepati Ranjan Gope And Sons (Dated: May 03, 2018)

GST - Works Contract Service of maintaining existing railway tracks is classifiable under Heading 9954, Group 99542, Sub-group 995429 and taxable @18% under Sr. no. 3(ii) of Notification 11/2017-CT(R): AAR

 

 

VAT-RELATED ADVANCE RULINGS

2018-TIOL-01-AAR-VAT

Borsad Tobacco Company Pvt Ltd (Dated : March 16, 2018)

MVAT - Shahin Bhajki Masheri is covered by schedule entry D-12 of MVAT Act, 2002 and liable to tax @20% - prayer to grant prospective effect to this order is rejected: AAR

2018-TIOL-02-AAR-VAT

Nandi Marketing (Dated : September 29, 2017)

MVAT - Baby Walker, Push-Pull car, Swing car and Kick scooter are covered by residuary entry, E-1 of MVAT Act, 2002 and are liable to VAT @13.5%; Tricycle and Bicycle are covered under entry C-14 of MVAT Act, 2002: AAR

2018-TIOL-03-AAR-VAT

Vikman Steel Ball Industries (Dated : March 26, 2018)

MVAT - Steel ball is covered by residuary entry E-1 and is liable to VAT @13.5%; prayer to grant prospective effect to this order is rejected: AAR