2020-TIOL-GST-344, Dated: thursiday, April 30, 2020

HIGH COURT CASES

2020-TIOL-886-HC-AHM-GST

Indusind Media Communications Ltd Vs UoI

GST - Only relief prayed for is for issuance of a writ, order or direction in the nature of prohibition directing the Respondents to not impose/waive any late fee, interest and penalty on the petitioner for the delayed filing of GSTR 3B and GSTR-1 for the period commencing January 2018 till the transition credit is made available to the petitioner.

Held: It is pointed out by the petitioner that till this date, no proceedings have been initiated as apprehended; that it is just an apprehension on the basis of which the writ applicant is praying for relief in terms of Paragraph-14(d) of the petition - Petitioner is not pressing for relief as prayed and other aspects have been taken care of - in such circumstances, no further adjudication is required - petition is disposed of: High Court [para 3 to 5]

- Petition disposed of: GUJARAT HIGH COURT

2020-TIOL-885-HC-AHM-GST

Rekha Ghanshyam Rajai Vs State Of Gujarat

GST - Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law - It shall be open for the writ applicant to point out the pronouncement of this Court in the case of Synergy Fertichem Pvt. - 2019-TIOL-2950-HC-AHM-GST and in particular rely on the observations made by this Court in paragraph Nos.99 to 104 of the said judgment - It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV- 10, deserves to be discharged - Petition disposed of: High Court [para 5 to 7]

- Petition disposed of: GUJARAT HIGH COURT

2020-TIOL-884-HC-AHM-GST

Sri Krishna Traders Vs State Of Gujarat

GST - By an ad-interim order, Court directed that the goods to be released upon the writ applicant on depositing an amount of Rs.2,08,250/- With this direction, the writ applicant availed the benefit of an interim-order and got the goods released, on payment of the requisite amount - Bench is now called upon to adjudicate the legality and validity of the order passed by the authority in GST MOV-11 -Two grounds have been raised by the department for the purpose of confiscation of the goods - First is that the e-way bill was not generated and the second ground was undervaluation - In what state of circumstances the authority would be justified to invoke Section 130 of the Act, for the purpose of confiscation, is now explained in detail by this Court in the case of Synergy Fertichem Pvt. Ltd - 2019-TIOL-2950-HC-AHM-GST , paragraph Nos.99 to 104 of the said judgment - Writ Application is, therefore, allowed, in part - The impugned order of confiscation, in Form GST MOV-11, is hereby quashed and set aside and the matter is remitted to the respondent No.2 for fresh consideration, so far as the issue of confiscation is concerned - Application disposed of [para 4, 6, 8, 10]

- Application disposed of: GUJARAT HIGH COURT

2020-TIOL-883-HC-AHM-GST

Vasu Corporation Vs State Of Gujarat

- Petition disposed of: GUJARAT HIGH COURT

2020-TIOL-882-HC-AHM-GST

Piya Vikram Rajai Vs State Of Gujarat

- Petition disposed of: GUJARAT HIGH COURT

2020-TIOL-867-HC-AHM-GST

Dangar Vashrambhai Arjanbhai Vs State Of Gujarat

GST - Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law - It shall be open for the writ applicant to point out the pronouncement of this Court in the case of Synergy Fertichem Pvt. - 2019-TIOL-546-HC-AHM-GST and in particular rely on the observations made by this Court in paragraph Nos.99 to 104 of the said judgment - It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV- 10, deserves to be discharged – Petition disposed of: High Court [para 4 to 6]

- Petition disposed of: GUJARAT HIGH COURT

2020-TIOL-866-HC-AHM-GST

Kanchan Metal Vs State Of Gujarat

GST - Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law - It shall be open for the writ applicant to point out the pronouncement of this Court in the case of Synergy Fertichem Pvt. - 2019-TIOL-546-HC-AHM-GST and in particular rely on the observations made by this Court in paragraph Nos.99 to 104 of the said judgment - It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV- 10, deserves to be discharged - Petition disposed of: High Court [para 4 to 6]

- Petition disposed of: GUJARAT HIGH COURT

2020-TIOL-865-HC-AHM-GST

Panchratan Sales Corporation Vs State Of Gujarat

GST - Writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount and the proceedings, as on date, are at the stage of show cause notice, u/s 129 of the CGST Act and which proceedings shall go ahead in accordance with law - It shall be open for the writ applicant to point out the pronouncement of this Court in the case of Synergy Fertichem Pvt. - 2019-TIOL-546-HC-AHM-GST and in particular rely on the observations made by this Court in paragraph Nos.99 to 104 of the said judgment - It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV- 10, deserves to be discharged – Petition disposed of: High Court [para 5 to 7]

- Petition disposed of: GUJARAT HIGH COURT

AAR CASES

2020-TIOL-94-AAR-GST

Empathic Trading Centre

GST - Applicant is eligible to opt for the Composition Scheme u/s 10 of the CGST Act if the turnover of services of the applicant does not exceed ten percent of turnover in a State or Union Territory in the preceding Financial Year or five lakh rupees, whichever is higher - applicant is not eligible to opt to pay tax under 2/2019-CTR as the applicant is registered as a Composition Taxpayer - rate of tax applicable on the entire value is 3% GST and 3% KGST and the applicant cannot pay tax @1% on supply of goods and @6% on the supply of services: AAR

- Application disposed of: AAR

2020-TIOL-93-AAR-GST

Sri Basaveshwara Corporation

GST - Poha bran/Avalakki bran which is same as Rice bran is classifiable under HSN 2302 4000 and attracts tax at the rate of 2.5% each [w.e.f 25.01.2018] under CGST and SGST Act in terms of Entry no. 103B of Schedule I of 1/2017-CTR as amended: AAR

- Application disposed of: AAR

2020-TIOL-92-AAR-GST

Sri Bhagyalakshmi Trading Corporation

GST - Puffed gram commonly called as 'Fried gram' and as 'Hurigadale/Putani' in Kannada are exempt from GST if they are not branded and put up in unit containers and are liable to tax @2.5% CGST if they are branded and put up in unit containers - CBIC Circular 113/32/2019-GST dated 11.10.2019 relied upon: AAR

- Application disposed of: AAR

2020-TIOL-91-AAR-GST

San Engineering And Locomotive Company Ltd

GST - Supply of power packs and the supply of freight and insurance services involved in such service shall be treated as 'supply of power packs' and the applicable tax related to such power packs at the time of supply would apply to the entire transaction - supply of commissioning/installation services supplied by the applicant are independent services and is independent of the supply of power packs: AAR

- Application disposed of: AAR

2020-TIOL-90-AAR-GST

Solize India Yechnologies Pvt Ltd

GST - Supply of software which is not designed and developed specific to any customer and sold without any customisation qualifies as supply of goods' and 'supply of computer software as goods' - benefits of 45/2017-CTR and 47/2017-ITR are applicable to the supplies if the same are made to recipients covered under column no. 2 and if the conditions specified in column no. 4 are satisfied: AAR

2020-TIOL-89-AAR-GST

Ideal Industrial Synergy Solutions Pvt Ltd

GST - Supply of religious books by applicant to the Madarasas (Islamic educational institutions) are supply of printed books which is covered under HSN Code 4901 and is exempted from tax under Entry no. 119 of 2/2017-CTR: AAR

- Application disposed of: AAR

2020-TIOL-88-AAR-GST

Dkms Bmst Foundation India

GST - Services of Human Leukocyte Antigen (HLA) Typing received by applicant from the overseas laboratory is covered under the definition of 'healthcare services by a clinical establishment' and is hence exempted from IGST - consequently, not taxable in the hands of the applicant under reverse charge - applicant is not liable to pay IGST on the testing services performed by the overseas laboratory India on the Human Buccal Swabs sent by DKMS BMST from India: AAR

- Application disposed of: AAR

2020-TIOL-87-AAR-GST

Chamundeshwari Electricity Supply Corporation Ltd

GST - Applicant has sought advance ruling in respect of taxability of charges recovered for administration and pre-connection and post-connection services towards supply of electricity - As the issue is pending before Supreme Court [SLP Diary no. 24733 of 2019], the matter is sub judice and, therefore, advance ruling on the aforesaid issue cannot be given by the Authority in view of s.98(2) of the CGST Act, 2017: AAR

- Application disposed of: AAR

2020-TIOL-86-AAR-GST

T And D Electricals

GST - Applicant is a registered person in Rajasthan - Applicant need not obtain a separate registration in Karnataka to execute the project in Karnataka, however, they are at liberty to obtain the registration if they are able and intend to have a fixed establishment at the project site in Karnataka - dealer in Rajasthan has to charge CGST & SGST when the goods purchased by the applicant are shipped to project site in Karnataka under Bill to Ship to transaction in terms of s.10(1)(b) of the IGST Act - dealer in Karnataka has to charge IGST when the goods purchased by the applicant are shipped to project site in Karnataka under Bill to Ship to transaction in terms of s.10(1)(b) of the Act, 2017 - insofar as question relating to documents required to be carried by transporter of goods when purchased from (a) dealer in Rajasthan and (b) dealer in Karnataka and shipped to Karnataka Cement Project in Karnataka, said question does not get covered within the scope of s.97(2) under which the Advance ruling can be sought under the CGST Act, 2017: AAR

- Application disposed of: AAR

2020-TIOL-85-AAR-GST

Srisai Luxurious Stay Llp

GST - Daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under 12/2017-CTR; monthly accommodation service ranging from Rs.6900 to Rs.12500 per bed is eligible for exemption under 12/2017-CTR since tariff amount per day would be less than Rs.1000 - If the applicant charges additional charges for extra facilities opted by inhabitants in addition to facilities that are currently included in Tariff but if the overall price would be less than the present exemption limit of Rs.1000 per day per unit, then the same is liable to tax at the rates applicable as they are independent supplies, if they do not belong to the group 9963 - if they belong to the group 9963, then the same are exempted as per Entry 14 of 12/2017-CTR: AAR

- Application disposed of: AAR

2020-TIOL-84-AAR-GST

Taghar Vasudeva Ambrish

GST - Applicant seeks an advance ruling on the following questions viz. whether exemption prescribed under Entry no. 13 of 9/2017-ITR can be sought and the lessors need not charge GST while issuing invoice for the lease service to M/s D Twelve Spaces P Ltd.; whether lease service falls under the exemption and can be described as 'services by way of renting of residential dwelling for use as residence' - Applicant along with four others collectively have let out a residential complex to M/s D Twelve Spaces Pvt. Ltd. which is engaged in the business of providing affordable residential accommodation to students on a long term basis (from 3 to 11 months) - along with such accommodation, the company M/s D Twelve Spaces P ltd. is engaged in providing a host of other services such as maintenance, food, WiFi etc. generally called as a Paying Guest accommodation - it is the contention of the applicant that ‘services by way of renting of residential dwelling for use as residence' are exempt from GST.

Held: Copy of lease deed entered between the lessors of which the applicant is one of them and the company shows that the lessors (totally five in number) have collectively leased out their premises to the company by way of a single agreement - Each of the lessor owns a part of the property and they have pooled up their properties and then leased it to the company - para 7.1 of the agreement shows very clearly that the consideration for the contract is settled at Rs.xxx per month - This clearly shows that the contract is for the entire property and the lessors have pooled their individual properties into a single one and then given the same as a single piece and even the sharing of the rent is only an apportionment of the common income - it is, therefore, clear that the applicant is not providing the service in an individual capacity to the lessee but as a part of the group of lessors - contract of the applicant group with the company indicates that what is given is an immovable property consisting of only rooms with attached toilets as per the layout of the leased premises annexed to the lease agreement and does not fit into the meaning of a dwelling which means a house - They are like hotel rooms and the entire leased premises of 42 rooms, which can by no imagination be termed as residential dwelling - even if the same is given for residential purposes, the services provided is not for use as residence by the lessee - therefore, exemption prescribed under Entry no. 13 of 9/2017-ITR cannot be extended and the lessors (as an entity) have to charge GST while issuing the invoice for the lease services to M/s D Twelve Spaces P Ltd. - lease services does not fall under the exemption Entry 13 of 9/2017-ITR titled 'Services by way of renting of residential dwelling for use as residence': AAR

- Application disposed of: AAR

CGST RULES NOTIFICATION

37/2020

GST - Much-awaited PMT-09 for transfer of amount from one a/c head to another in electronic cash ledger made effective from April 21

ARTICLES

Explanation to s.17(3) of CGST Act - introspection needed

Realization of export proceeds in times of COVID-19

Input Service Distributor Mechanism - adopting the right path

CBIC brave fight against Covid-19

Is time limit for availment of ITC also applicable to RCM?

SEZ Units & Developers - Liable to RCM?

Special procedure under GST law during corporate insolvency process: An incomplete code?

CSR - Tax Implications of a Benevolent act

JEST GST by Vijay Kumar

IRS enFORCE

The Cob(Web) by Shailendra Kumar

COVID-19 - 'FORCE' - CBDT has not ONLY handled badly, it has handled Exceptionally badly!