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GSTR 4 - No need to furnish data in Sr No 4A of Table 4, clarifies Govt
GST HIGH COURT CASE
2018-TIOL-141-HC-DEL-GST
Indusind Media Communications Ltd Vs UoI
GST - Petitioners' basic grievance is with respect to its credits not being reflected in its electronic credit ledger account - (A) : in regard to transitional credit (i.e. transactions prior to 30.06.2017) which in turn affected the credit for the later period, (B): post 01.07.2017 credit - It is submitted that with respect to the error in the reflection of such credit in its electronic account, the matter was referred to the Grievance Redressal Forum of the GST Council which has noted in its minutes of meeting dated 21.08.2018 that the petitioners have a grievance which needs to be addressed - counsel for petitioners submits that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because in the absence of credit, it would have to pay cash throughout the country to the tune of Rs.37 crores.
Held: GSTR-3B form, in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available - As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings - clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit – Matter listed on 23.01.2019: High Court
- Matter posted : DELHI HIGH COURT
GST AAR CASES
2018-TIOL-213-AAR-GST
Saro Enterprises
GST - Applicant is engaged in manufacture of Hard Nursery Trays used for Rice Transportation and seeks a ruling on what is the applicable tax on such Agricultural Trays.
Held: Agricultural Seedling Trays made of Plastic are classifiable under CTH 3926 9099 and approcable rate of tax is CGST @9% and SGST @9% as per Sl. No. 111 of Schedule III of Notification 01/2017-CTR and parallel SGST rate notification: AAR
- Application disposed of: AAR
2018-TIOL-212-AAR-GST
Quattroporteluxury Homes LLP
GST - Applicant seeks a ruling on the following question viz. Determination of liability to pay tax on sale of Villas after completion and obtaining necessary approvals from the competent authority.
Held: Applicant has failed to produce supporting documents to prove that he has borrowed money from Mr. Zubin Dubash and the amount received is accounted in the books of accounts as loan and advances - in absence of supporting documents, the entire amount received by the applicant has to be considered as Advances received towards sale of Villa prior to issuance of completion certificate - Advance amount received for sale of Villa on or after the appointed day prior to issuance of Occupany Certificate by the local panchayat is considered as Construction services and GST is applicable @12% on two-third of the total amount charged for such supply: AAR
- Application disposed of: AAR
2018-TIOL-211-AAR-GST
Jeena Exports
GST - Applicant is engaged in trading of Coir Fibre, Coir Pith and Curled Coir - they seek a ruling on the following question viz. What is applicable GST rate for Coir Pith which is a byproduct of the Coir fibre processing industry.
Held: Coir Pith in its raw form, whether in loose powder or compressed into blocks form, without any addition of chemicals and supplied by applicant are appropriately covered under Heading 5305 0040 and taxable @2.5% CGST as per Sl. No. 215 of Schedule I of Notification 1/2017-CTR and @2.5% SGST: AAR
- Application disposed of: AAR
2018-TIOL-210-AAR-GST
Grasshopper Production
GST - Applicant seeks a ruling on whether Event Management Support services provided in Goa to a registered person (film shooting industry) in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017.
Held: Yes, the Event Management Support services so provided is governed u/s 12(7)(i) of the IGST Act, 2017 - services should be treated as Inter-state supply of services and IGST @18% is applicable: AAR
- Application disposed of: AAR
2018-TIOL-209-AAR-GST
Automoble Corporation Of Goa Ltd
GST - Applicant seeking a ruling on whether the activity of building and mounting of the body on the chassis supplied by OEMs will result in supply of goods under HSN 8707 or supply of services under HSN 9988.
Held: Activity of building and mounting of body on chassis provided by the principal under FOC challan will result in supply of services under HSN 9988 and is taxed @18% GST: AAR
2018-TIOL-208-AAR-GST
Adwitya Spaces Pvt Ltd
GST - Applicant is engaged in the business of letting out property and is in receipt of rental income - Applicant seeking a ruling on whether they are eligible to take Input Tax Credit of tax paid by M/s Catalyst Consulting in respect of brokerage services and utilize the same for payment of output tax payable against Renting of Immovable property.
Held: Subject to the conditions mentioned in Sections 16, 17, and 18 of the CGST Act/SGST Act the applicant is entitled to take the credit in question of "Real Estate brokerage services" : AAR
- Application disposed of: AAR
2018-TIOL-207-AAR-GST
NBCC India Ltd
GST - Applicant is involved as supplier of service while selling built-up space on behalf of the Government of India in the colonies under redevelopment - Applicant seeks a rulling as to whether they are liable to pay GST on sale of commercial super built-up area on behalf of Ministry of Housing and Urban Affairs, Government of India in the colonies being redeveloped at Nauroji Nagar, Netaji Nagar and Sarojini Nagar at Delhi.
Held:
+ Applicant is covered by the definition of "Agent" u/s 2(5), "Supplier" u/s 2(105) and "Taxable Person" u/s 2(107) of the CGST Act in respect of the said project while providing services on behalf of the Ministry of Housing and Urban Affairs, hence they are liable to pay GST u/s 9(1) of the CGST Act, 2017: AAR
+ Ministry of Housing and Urban Affairs (MoHUA), GOI is not exempted from payment of GST on sale of commercial built-up space as it does not relate to any function entrusted to a municipality under Article 243W of the Constitution, hence exemption under Sr. no. 4 of Notification 12/2017-CTR and parallelly placed SGST and IGST notifications are not applicable - further MoHUA is not a Municipality under Articles 243P and 243Q of the Constitution - also since such services are provided to business entities, exemption under Sr. no. 6 of the said notification is also not applicable - only services provided by "governmental authority” are exempted and which does not cover MoHUA: AAR
+ Applicant is liable to pay GST on the services supplied w.e.f 01.07.2017 even if part of the consideration had been received prior to 01.07.2017: AAR
+ Applicant is liable to pay GST on sale of Commercial built-up area which is under construction as the same is "supply of service" under clause 5(b) of Schedule II of CGST Act, 2017: AAR
- Application disposed of: AAR
2018-TIOL-206-AAR-GST
KPH Dream Cricket Pvt Ltd
GST - When the applicant issues a 'complimentary ticket' to any person, the applicant is certainly displaying an act of forbearance by tolerating persons who are receiving the services provided by the applicant without paying any money, which other persons not receiving such complimentary tickets would have to pay for - Monetary value of this act of forbearance would naturally be pegged to the amount of money charged from other persons not receiving such 'complimentary tickets' for availing the same services - Activity of providing complimentary tickets free of charge to some persons would, therefore, be considered supply of service as per provisions of s.7(1)(a) and 7(1)(d) of the CGST Act and would, therefore, be leviable to tax as per provisions of section 9 of the CGST Act - applicant has clearly missed the import of clause (b) in the definition of 'consideration' given in section 2(31) of the CGST Act which covers the present activity of giving out 'complimentary tickets' - Since all tickets suplied by the applicant including complimentary tickets would be taxable, the applicant would clearly be eligible for claim of Input Tax Credit as per provisions of section 16 of the CGST Act, 2017: AAR
- Application disposed of: AAR
2018-TIOL-205-AAR-GST
Evergreen Publication India Ltd
GST - Lab Manual being printed/published by applicant for classes 6th to 12th and which comprises of a bulk of instructional/educational printed material as per syllabus of educational board and which also contains some blank pages for the students to practice or write would be classifiable under GST Tariff Heading 4901 as Printed books and which currently carry Nil rate of tax: AAR
- Application disposed of: AAR
2018-TIOL-204-AAR-GST
National Aluminium Company Ltd
GST - Applicant seeking a ruling in respect of entitlement to take credit of Input Tax paid on various goods and services used for maintenance of applicant's township, guesthouse, hospital, horticulture etc. in its ordinary course of business.
Held: Authority finds that some of the services are exclusively in relation to the residential colony, some in relation to plant, guest house and transit house, while some like urban plantation, provision of drinking water at picnic spot, raising of seedling and general plantation are neither for the plant nor for the residential colony - such activities are not in relation to the core business - inward supplies received by way of mangement, repair, renovation, alteration or maintenance services or goods received for furnishing the residential colony shall not qualify for Input Tax credit in terms of s.17(2) of the CGST Act/OGST Act - on the other hand, services partly received in relation to residential colony and partly in relation to the plant, proportionate ITC to the extent relatable to the plant are available whereas that availed in relation to residential colony shall not qualify as input - also there is no provision providing for ITC in respect of goods/services procured by an employer for supply to employees for discharging any statutory obligation - ITC is, therefore, not available to applicant in respect of services and goods procured for maintenance of hospital and pharmacy outlet - establishing, maintaining and furnishing guest houses including landscaping by way of gardening or otherwise is neither a per quisite nor a statutory obligation and credit of such services are blocked by s.17(5)(b) of the OGST/CGST Act - services for plantation both inside the plant area as well as outside the plant are definitely not in the course or furtherance of business - such plantation outside the plant area being for non-business use will not qualify for ITC in terms of s.17(1) of the CGST/OGST Act - Application disposed of accordingly: AAR
2018-TIOL-203-AAR-GST
Taraltec Solutions Pvt Ltd
GST - Applicant seeks ruling on classification and rate of tax of Reactor used in Hand Pump for water disinfection. Held: Reactors are classifiable under TSH 8421 21 90 and attracts tax @18% (CGST + SGST): AAR
- Application disposed of: AAR
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