GSTAT NOTIFICATION
gstat_01-2019
Govt notifies constitution of GST Tribunal w.e.f March 13, 2019
GST AAR CASES
2019-TIOL-82-AAR-GST
Opto Electronics Factory
GST - Sight Vision Equipments manufactured and repaired by applicant for exclusive use in armoured tanks is classifiable under HSN 9013 1090 as Optical Instruments and attracts GST @18%: AAR
- Application disposed of: AAR
2019-TIOL-81-AAR-GST
Goodswear Fashion Pvt Ltd
GST - Polyester Viscose fusing Interlining Woven Fabric partially covered with plastic which leads to a plastic coated pattern that is visible on its one side does not fall under HSN 5903 - is rightly classifiable under Chapters 50 to 55, 58 or 60 in view of Chapter note 2(a)(4) of Ch. 50 of the GST Tariff: AAR
- Application disposed of: AAR
2019-TIOL-80-AAR-GST
Mahalaxmi Polypack Pvt Ltd
GST - Polypropylene leno bags is rightly classifiable under HSN 3923 and attracts GST @18%: AAR
- Application disposed of: AAR
2019-TIOL-79-AAR-GST
Premier Solar Systems Pvt Ltd
GST - Supply of solar rooftop power plant, solar irrigation water pump system along with design, erection, commissioning and installation is a "composite supply" and would be covered under "Solar Power Generating System" as a whole in terms of Sl. No. 234 of Schedule I of 01/2017-CTR - 70% of gross value of supply (comprising of goods of Ch. 84, 85 or 94) would attract 5% GST rate and remaining portion (i.e. 30%) would attract GST @18% in terms of 27/2018-CTR: AAR
- Application disposed of: AAR
2019-TIOL-78-AAR-GST
Shambhu Traders Pvt Ltd
GST - Used lead acid batteries qualify as 'second hand goods' and, therefore, applicant dealer is entitled to operate under the Margin Scheme - Margin Scheme also available in case of inter-state supplies in view of rule 32(5) of Rules, 2017: AAR
- Application disposed of: AAR
2019-TIOL-77-AAR-GST
NHPC Ltd
GST - Question is whether exemption under 12/2017-CTR is applicable to contractors/sub-contractors involved in the construction of Indo-Nepal Border road or otherwise - As both Members constituting the AAR Bench have difference in views, matter referred to the Appellate authority in terms of s.98(5) of the Act for a ruling thereon: AAR
- Application disposed of: AAR
2019-TIOL-76-AAR-GST
Elefo Biotech Pvt Ltd
GST - Anaerobic Microbial Inoculums (AMI) manufactured by applicant is classifiable under CH 3101 0099 and would attract GST @5%: AAR
- Application disposed of: AAR
2019-TIOL-75-AAR-GST
Aravali Polyart Pvt Ltd
GST - Applicant is engaged in the business of mining of soapstone and dolomite - royalty on behalf of the State Government is collected by M/s Shivganga Minerals P Ltd. from the applicant - activity undertaken is leasing or rental services classifiable under SAC 9973 37 chargeable to tax under reverse charge @18% GST: AAR
- Application disposed of: AAR
2019-TIOL-74-AAR-GST
Ginni Filaments Ltd
GST - Wet Baby wipes, Wet face wipes, bed and bath towels, shampoo towels are appropriately classifiable under heading 3307 or 3401 depending upon constituents - if impregnated with perfumes or cosmetics, under HS 3307 and if coated with soap/detergent, under HS 3401; both chargeable @18% - CBIC clarification 52/26/2018-GST relied upon: AAR
- Application disposed of: AAR
2019-TIOL-73-AAR-GST
National Dairy Development Board
GST - Activities performed by applicant have to be considered as a financial institution as they seem to be satisfying the requirement provided in sectio 45-I(c) of the RBI Act - NDDB is, therefore, to be considered as 'financial institution' for the purpose of s.17(4) of the CGST Act and the Gujarat GST Act, 2017 - Credit entitlement is fifty per cent of ITC: AAR
- Application disposed of: AAR
2019-TIOL-72-AAR-GST
National Dairy Development Board
GST - NDDB would qualify as 'governmental authority' under GST Act if it fulfills the condition 'with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under Article 243W' - Renting of immovable property provided by NDDB to an educational institution would be exempted under sr. no. 4 of 12/2017-CTR if it so qualifies: AAR
- Application disposed of: AAR
2019-TIOL-71-AAR-GST
Inox India Pvt Ltd
GST - Transport Tank mounted on chassis supplied by customer is classifiabe under heading 7311: AAR
- Application disposed of: AAR
2019-TIOL-70-AAR-GST
Sonal Product
GST - Unfried Fryums is classifiable under TH 2106 9099 attracting GST @18%, sl. No. 23 of Schedule III of 1/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-69-AAR-GST
House of Marigold
GST - Marigold Butterfly bridal watch and similar jewellery products containing watch is classifiable under heading 9101 @18% and not under chapter 71 @3%: AAR
- Application disposed of: AAR
GST AAAR CASES
2019-TIOL-27-AAAR-GST
TP Ajmer Distribution Ltd
GST - No GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity - however, GST is chargeable on the cheque dishonour charges collected (in whatever name) from consumers - AAR order modified - Appeal disposed of: AAAR
- Appeal disposed of: AAAR
2019-TIOL-26-AAAR-GST
Sardar Mal Cold Storage And Ice Factory
GST - Educational Guide on Taxation of Services does not command any legal backing and it is merely an educational aid based on a broad understanding of a team of officers - this fact has also been made very much clear under the heading 'what is the aim of this guide': AAAR
GST - Appellant is the owner of cold storage house and provides storage and warehousing facilities to variety of produce termed as 'agricultural produce' - they had sought a ruling as to whether the supply of cold storage services provided by them to various products attracts Nil rate of tax as per notfn. 11/2017-CTR - AAR had held that if any processing is done on these products as is not usually done by a cultivator or producer at farm level, then these would fall outside the definition of 'agricultural produce' and in that case, supply of cold storage service in relation to these would remain chargeable to GST - appeal to AAAR.
Held: No reason to interfere with the ruling given by AAR, therefore, appeal rejected: AAAR
- Appeal rejected: AAAR
2019-TIOL-25-AAAR-GST
RFE Solar Pvt Ltd
GST - Appellant undertakes EPC contracts for solar power generating systems commonly known as Solar Power Plants - Such Turnkey EPC contract is a ‘composite supply' u/s 2(30) of the Act and falls within the definition of ‘Works Contract' (SAC 9954) u/s 2(119) of the Act and attracts @18% GST under notfn. 11/2017-CTR - Merely because a schedule entry is provided for the same does not mean that the product would be classified in the same - Order of AAR upheld and appeal rejected: AAAR
- Appeal rejected: AAAR
2019-TIOL-24-AAAR-GST
RARA Udyog
GST - Process of mechanised cleaning is carried in factory and not on the farm as mandated in the notification - By no stretch of imagination the activity of mechanized cleaning falls under the intermediate production process as job work in relation to cultivation of plants - intermediate production process as job work in relation to cultivation of plants are operations like harvesting, threshing, plant protection, testing and supply of farm labour etc. carried out at agricultural farm - no rationale in interfering with the order of AAR - Activity of appellant of cleaning of various agriculture products which are brought to their factory away from the agricultural farm by the farmers or traders is not covered under notification 11/2017-CTR (Entry 24(i)(iii)], 12/2017-CTR [Entry 55] so as to be entitled to Nil rate of tax - AAR order upheld and appeal dismissed: AAAR
- Appeal dismissed: AAAR
