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GST CASES
AAAR CASE
2018-TIOL-07-AAAR-GST
Akansha Hair & Skin Care Herbal Unit Pvt Ltd
GST - AAR had held that preparations for the care of skin are classifiable as medicament under heading 3004 of the CTA, 1975; in respect of preparations which have not yet come into existence, no ruling pronounced on classification; other products which are not offered primarily as medicaments are not to be included under heading 3004 - appeal filed against this order except in respect of ruling related to skin care preparations ‘Pailab' and ‘Rupam'.
Held:
+ Applicant had sought ruling for 33 different products, each with different ingredients and different uses; therefore, products cannot be clubbed into a single category to pass a ruling but each product has to be taken up separately and considered carefully - AAR is cautioned against accepting similar applications in future where multiple products are covered in a single application.
+ In respect of the 31 other products supplied or intended to be supplied by appellant, they are not to be classified under chapter 30 but are correctly classifiable under chapter 33 (cosmetics) or chapter 34 (soaps) and are to be taxed accordingly - AAR ruling stands modified as above.
- Appeal disposed of: AAAR
AAR CASES
2018-TIOL-117-AAR-GST
Vesuvius India Ltd
Facts:
Applicant, a supplier of end to end system solutions for controlled casting of iron and steel which includes supply of refractory components and associated services intends to offer a new supply, namely Contract Management System (“CMS”), and is seeking a Ruling on whether the activity proposed to be undertaken as CMS will result in supply of goods or services within the meaning of that term under the CGST/WBGST Acts, 2017 and the time of supply when so determined.
Held:
Activities proposed to undertaken are services associated with manufacturing of metal, and may be termed as “continuous supply of service” within the meaning of Section 2(33) of the GST Act, provided the service is agreed to be provisioned for a period exceeding three months - time of supply shall be the date of issue of invoice in terms of Section 13(2) (a), read with Section 31(2) of the GST Act and Rule 47 of the GST Rules: AAR
- Application disposed of: AAR
2018-TIOL-116-AAR-GST
East Hooghly Polyplast Pvt Ltd
Tarpaulins made of HDPE woven fabricsare not classifiable under HSN 6306 of the GST Tariff: AAR
Application disposed of: AAR
2018-TIOL-115-AAR-GST
Opta Cabs Pvt Ltd
Facts:
Applicant is in the business of Taxi Aggregation Service and Taxi Service and states that the billing is done in the name of the Taxi Driver who provides the service for the particular trip and the taxi driver would collect the amount from the customer on the completion of the trip - Ruling sought on whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether applicant company is liable to pay GST on this amount.
Held:
GST - Applicant is liable to tax on the amounts billed by him on behalf of the taxi operators for the service provided in the nature of transportation of passengers through it, in accordance with the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act 2017 read with Notification No. 17/2017 - Central Tax (Rate) dated 28.06.2017: AAR
- Application disposed of: AAR
2018-TIOL-114-AAR-GST
Coffee Day Global Ltd
Facts:
Applicant is engaged in supply of non-alcoholic beverages to SEZ units using coffee vending machines and undertakes the following types of transactions:
a) The applicant installs beverage vending machines inside SEZ premises, prepares beverages using the vending machines & its ingredients, supplies to SEZ units which are consumed by the employees of SEZ units and charge the SEZ units based on number of cups of beverages supplied. (Cuppage billing)
b) The applicant installs beverage vending machines inside SEZ premises, supplies beverage ingredients to the SEZ units and bills based on the quantity of ingredients supplied. SEZ units prepare the beverages using the vending machines and serve them to its employees. There will not be any consideration for the usage of vending machine by the SEZ units.
Ruling sought as to whether - Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017?
Held: Supply of non-alcoholic beverages / ingredients for such beverages to SEZ units using coffee vending machines installed by the applicant, do not qualify as zero rated supply, as defined under Section 16 of the IGST Act , 2017: AAR
- Application disposed of: AAR
2018-TIOL-113-AAR-GST
Columbia Asia Hospitals Pvt Ltd
Facts:
Applicant is a private limited company engaged in providing health care services categorizing them as In-patient (IP) and Out-patient (OP) services. The Company is also engaged in supply of medicines (pharmacy) to in-patients and out-patients. It also operates Restaurant / Canteen services in its premises which is used for supplying food and other eatable items to its patients and their attendants.
Question on which advance ruling is sought is - "Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?"
Held:
GST - Activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act: AAR
- Application disposed of: AAR
