CGST (RULE) NOTIFICATION
16/2019
Seeks to make Second Amendment (2019) to CGST Rules.
IGST (RATE) NOTIFICATIONS
08/2019
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
07/2019
Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.
06/2019
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
04/2019
Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
UTGST (RATE) NOTIFICATIONS
09/2019
Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
08/2019
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
07/2019
Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.
06/2019
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019
Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
04/2019
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
AAAR CASES
2019-TIOL-32-AAAR-GST
IMS Proschool Pvt Ltd
GST - The appellant company offers educational training and skilling courses through classroom training and visual coaching - For imparting the training, the appellant developed its own proprietary training formats, material and methodology - The appellant has tie-ups with Govt institutions, including the National Skill Development Corporation - The appellant approached the ARA seeking to know - i) whether educational courses offered by the applicant & which are approved by the NSDC would be construed as in relation to National Skill Development Programme (NSDP) implemented by the NSDC; ii) whether certain educational courses for which qualification standards have not been defined by the NSDC for the time being, would be treated as in relation to NSDP implemented by NSDC; iii) whether modified version of NSDC-approved educational courses, not approved by the NSDC, would be treated as in relation to NSDP implemented by NSDC; iv) if such questions are answered in the affirmative, then whether exemption as per Notfn No 12/2017-CT(R) is available; v) whether exemption under this Notfn would be available if such courses were offered to corporates & business institutions; vi) whether NSDC approved courses imparted by business partners of the applicant as sub-contractors for the applicant, would be considered as offered by the applicant; and vii) whether in such case, exemption under Notfn No 12/2017-CT(R) would be available to the applicant - The ARA noted that the copy of certificate for training partner of NSDC was not produced for the relevant period - The ARA also observed that the NSDP would cover only actual schemes & programmes of skill development undertaken by the Govt & so cannot be contrued to include every possible way in which skills are being enhanced - The AAR answered all questions in the negative - Hence the present appeal.
Held - The NSDC does not implement programmes independently & it is a prime agency for implementing programmes coming through the Ministry of Skill Development & Entrepreneurship - These include PMKVY, Sankalp, Udaan, STAT, Polytechnic Schemes & vocational courses run by various departments & directorates - If the services in relation are provided by training partners approved by NSDC, only then would exemption be available - It is not available on other services provided by the appellant - Moreover, where the training in question, is outside the scope of expressions (i) & (iii) of Entry No 69, then nothing fruitful is to be gained by giving a broad expression to the phrase 'in relation to' as sought for by the appellant - Hence in such circumstances, the findings of the ARA warrant being upheld: AAAR
- Appeal dismissed: AAAR
NAA CASE
2019-TIOL-22-NAA-GST
Kerala State Level Screening Committee On Anti-Profiteeing Vs PEPS Industries Pvt Ltd
GST - Anti Profiteering - Information was received that the Informant company had allegedly profiteered from supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress (HSN Code 94042910), by not passing on the benefit of GST rate reduction - It was also alleged that the respondent had contravened the provisions of Section 171 of the CGST Act. The Standing Committee examined the matter and referred it to the DGAP - Upon investigation, the DGAP observed that the applicable GST rate of 28% had been reduced to 18% vide Notfn No 41/2017-CT(R) dated 14.11.2017 - Upon scrutiny of invoices, it was observed that the base price of the product, excluding GST, had been reduced after offering a discount - Hence the DGAP concluded that the provisions of Section 171 had not been contravened.
Held - It is clear from a perusal of facts that there was a decrease in the rate of tax of the product in question - But it is also clear that the base price of the product (excluding GST) had been reduced, upon offering a discount - It is also seen that the discount offered exceeds the commensurate rate reduction - In such circumstances, the allegation of profiteering is unsustainable: NAA
- Application disposed of: NAA
AAR CASES
2019-TIOL-97-AAR-GST
Ratan Projects And Engineering Co Pvt Ltd
GST - The applicant is manufacturer of cable tray and angel ladder tray which are mainly used for electrical works - They sends steel structures for galvanising to a job worker along with furnace oil, zinc, nickel that are to be consumed in galvanising process - The applicant seeks a ruling whether dispatch of those consumable materials is to be treated as supply from the principal to the job worker if they are not returned within the time allowed under section 143(1)(a) of GST Act.
Held: Return of galvanised goods to the applicant satisfies the condition of receiving back the inputs in accordance with section 143(1)(a) of GST Act - As the goods like furnace oil and zinc consumed in the process of galvanising are inseparable from the galvanised goods, they should not be treated as supply in terms of section 143(3) of the GST Act, provided they have been entirely used up in the process of galvanising - This Ruling is valid subject to provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act: AAR
- Application disposed of: AAR
2019-TIOL-96-AAR-GST
Bengal Rowing Club
GST - The applicant, a company limited by guarantee and registered with ROC as a nonprofit making company is providing its members privileges and amenities of a club such as swimming facility, gymnasium, indoor games and restaurant service - It seeks an advance ruling on the rate of GST applicable on the services it offers along with the supply of food, services like valet parking, music, decoration and other such services associated with organizing social gatherings - They also wants to know the admissible proportion of input tax credit for services other than the supply of food.
Held: Supply of food, by way of or as part of any service or in any other manner whatsoever, from the applicant's restaurant is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notfn 11/2017-CT (Rate) depending upon the criteria mentioned therein - If food is supplied by way of or as part of services associated with organizing social events at the club premises, together with renting of such premises, it will be classifiable under SAC 9963 and taxable under Sl No. 7(vii) of said notfn - All other services offered by applicant are classifiable under SAC 9995 and taxable under Sl No. 33 of said rate notification - The applicant should apply the provisions under section 17(2) & (6) of GST Act, read with rules 42 and 43 of GST Rules, for reversal of input tax credit, treating supplies, if any, taxable under Sl No. 7(i) of said rate notification, as exempt supplies - Reference to food in this ruling includes the supply of other articles of human consumption and drink - This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act: AAR
- Application disposed of: AAR
