GST AAR CASES
2019-TIOL-148-AAR-GST
Irene Rubbers
GST - Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988; activity of job work carried on materials falling under HSN 5702 & 5703 and supplied by principal are taxable @5% vide Entry no. 26(i)(b) of Notification 11/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-147-AAR-GST
Medivision Scan And Diagnostic Research Centre Pvt Ltd
GST - Diagnostic centres are organized facilities to provide diagnostic procedures and come under the category of Healthcare services (SAC 9993) and eligible for exemption from GST (sl. No. 74 of 12/2017-CTR); not liable to take registration unless they are liable to tax under reverse charge basis in respect of any goods or services received by them: AAR
- Application disposed of: AAR
2019-TIOL-146-AAR-GST
Starcare Hospital Kozhikode Pvt Ltd
GST - Supply of medicines, consumables, surgical items such as needles, reagents etc. used in laboratory, room rent used in the course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each order would be considered as ‘Composite supply' - such in-patient is under continuous monitoring of the doctors and nursing staff and administration and dosage and medication is all under the control of the doctor and the nursing staff - entire treatment protocol is documented and recorded - supply is classifiable under health care services eligible for exemption under sl. No. 74 of Notfn. 12/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-145-AAR-GST
Colortone Process Pvt Ltd
GST - Colour printing of images from digital media is correctly covered under Service Classification Code 998386 and taxable at the rate of 18% GST - CBIC Circular 84/03/2019-GST dated 01 January 2019 relied upon: AAR
- Application disposed of: AAR
2019-TIOL-144-AAR-GST
Kerala State Construction Corporation Ltd
GST - Applicant being a corporation established by the State Government and incorporated under the Companies Act, 1956 with full control of the State Government to carry out functions entrusted by the State government satisfies the definition of ‘Government Entity' - Centage charges/consultancy charges received by applicant in relation to pure services provided to State government by way of activity in relation to function entrusted to Panchayat/Municipality under Article 243G/243W of the Constitution is exempted as per sl. No. 3 of 12/2017-CTR - outsourced activities of soil investigation and structural design works for DPR preparation received by applicant will also be entitled to exemption being pure services - however, services supplied/received by applicant in respect of Construction of sub-registrar office at Thiruvananthapuram for registration department is taxable @18% GST: AAR
- Application disposed of: AAR
2019-TIOL-143-AAR-GST
Kinder Womens Hospital And Fertility Centre Pvt Ltd
GST - Supply of medicines, consumables, surgical items such as needles, reagents etc. used in laboratory, room rent used in the course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each order would be considered as ‘Composite supply' - such in-patient is under continuous monitoring of the doctors and nursing staff and administration and dosage and medication is all under the control of the doctor and the nursing staff - entire treatment protocol is documented and recorded - supply is classifiable under health care services eligible for exemption under sl. No. 74 of Notfn. 12/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-142-AAR-GST
Vikram Sarabhai Space Centre
GST - Work of design, realization, integration and commissioning of Trisonic Wind Tunnel with Ejector System used purely for R&D purpose to design Launch Vehicle and Re-entry Space Craft is a turnkey project and falls under the definition of Works Contract - services provided to the Central government by way of construction, erection, commissioning, installation, completion, fitting out of a civil structure or any other original works contract meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12% GST as per sl. No. 3(vi) of notification 8/2017-ITR: AAR
- Application disposed of: AAR
2019-TIOL-141-AAR-GST
Kindorama Healthcare Pvt Ltd
GST - Supply of medicines, consumables, surgical items such as needles, reagents etc. used in laboratory, room rent used in the course of providing health care services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each order would be considered as 'Composite supply' - such in-patient is under continuous monitoring of the doctors and nursing staff and administration and dosage and medication is all under the control of the doctor and the nursing staff - entire treatment protocol is documented and recorded - supply is classifiable under health care services eligible for exemption under sl. No. 74 of Notfn. 12/2017-CTR: AAR
- Application disposed of: AAR
GST HIGH COURT CASES
2019-TIOL-1060-HC-DEL-GST
Bhargava Motors Vs UoI
GST - Petitioner states that they filed GST TRAN-1 on 27th December 2017 claiming the credit of Rs.74,96,069/-; that they also furnished details of the stock held by him on that date; that they received an e-mail from the GST Network (GSTN) portal about successful filing of the said TRAN-1 form; however, they were surprised to note that in their electronic credit ledger the aforementioned credit was not reflected - thereafter they approached the GST help desk and also wrote an e-mail and later the present petition - a detailed order was passed by the High Court on 7 th January 2019 directing that the respondents should disclose as to what was actually filled in the TRAN-1 Form and file an affidavit accordingly - in their affidavit, respondent states that FORM GST TRAN-1 is available with the Petitioner even after submission and the Petitioner has deliberately not filed the same; that that once value is entered in the FORM GST TRAN-1 and is duly saved and submitted, the electronic ledger is visible on the portal to the taxpayer - Petitioner pointed out that as of present the portal does not permit a registered trader/dealer to save on his/her system the filled up TRAN-1 or TRAN-2 form; that it does not even permit a print out of a filled up form and which makes it difficult for the trader/registered dealer to know whether the form has been correctly filled up.
Held: GST system is still in a "trial and error phase" as far as its implementation is concerned - Ever since the date the GSTN became operational, Court has been approached by dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal - Court is satisfied that the Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law - Direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May 2019 - The Petitioner's claims will thereafter be processed in accordance with law - With a view to ensure that in future such glitches can be overcome, the Court directs the Respondents to consider providing in the software itself a facility of the trader/dealer being able to save onto his/her system the filled up form and also a facility for reviewing the form that has been filled up before its submission - It should also permit the dealer to print out the filled up form which will contain the date/time of its submission online - The Respondents will also consider whether there can be a message that pops up by way of an acknowledgment that the Form with the credit claimed has been correctly uploaded - Petition disposed of: High Court [para 10 to 12]
- Petition disposed of: DELHI HIGH COURT
2019-TIOL-1054-HC-ALL-GST
Sunder Sons Engineers Pvt Ltd Vs UoI
GST - Petitioner seeks a writ of mandamus directing the GST council to make recommendations to the State Government to extend the time period for filing of GST TRAN-1 because his application was not entertained on the last date; that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time.
Held: Respondents are directed to reopen the portal within two weeks and if they do not do so, they would entertain the application of the petitioner manually and pass orders on it after due verification of credits as claimed: High Court [para 7]
- Petition disposed of : PUNJAB AND HARYANA HIGH COURT
2019-TIOL-1053-HC-MP-GST
Parshwa Builders Vs UoI
GST - Petition filed stating that the respondents have failed to allow the rectification of error on GST Portal despite multiple representations; that they have not been able to revise the Form TRAN-1 – Respondent fairly stated that in light of the executive instructions, a decision has been taken in respect of the such cases and a Nodal Officer has been appointed in the matter; that petitioner's grievance shall certainly be looked in to by the authorities and the Nodal Officer appointed in the matter will pass appropriate order in accordance with law.
Held: Petition is disposed of and the respondents are directed to place the matter before the Nodal Officer for revising Form TRAN-1; that entire exercise to be concluded within thirty days: High Court [para 4]
- Petition disposed of : MADHYA PARDESH HIGH COURT
CGST RULES NOTIFICATION
24/2019
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
23/2019
Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
CGST RATE NOTIFICATION
10/2019
To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
IGST RATE NOTIFICATION
09/2019
To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
UTGST RATE NOTIFICATION
10/2019
Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
ARTICLES
Economics behind different taxation rates for different heads of income
GST - Agenda for the second year - Part 37- Interest - Is it payable on price escalation ?
Whether development rights/TDRs can be subjected to GST levy?
Technical glitch - A case for expeditious redressal
