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Order No. 2/2019-Union Territory Tax, F.No. 354/25/2019-TRU, Dated, 8th March, 2019 ( - )
Removal of Difficulties Order, 2019.
ADVANCE RULING ORDER No. 09/AAR/2019, DATED 23rd January, 2019( - Tamilnadu)
Rajiv Gandhi Centre for Aquaculture (RGCA) is required to register under GST Laws? HELD liable to be registered under Section 22 (b) whether separate registration is to be taken from all the states HELD YES (C) what are the tax rates applicable to applicable to the transactions of RGCA ? HELD Fish seeds, prawn/shrimp seeds, Live fish are exempt Artemia cysts taxable @ 5%, Research and development activities of RGCA are towards breeding, developing new species etc. are taxable @ 18%, Consultancy services of RGCA are towards nursery technology, cage farming hatching etc., training services of RGCA to farmers are exempt, The training activities of RGCA to students taxable @ 18%
CIRCULAR NO.- No. F.9(46)/Misc./L&J/14-15/1810-49 Dated: 14th March, 2019 (Value Added Tax - Delhi)
regarding Matter of 2A & 2B mismatch, mismatch amount less than Rs 10000 and dealer voluntarily deposits due tax with up to date interest may waive penalties
ADVANCE RULING NO. GUJ/GAAR/RULING/2019/04, Dated 28th February, 2019 (Value Added Tax - Gujarat)
Whether supply of transport tank by mounting the same on chassis amount to supply of 'tank' classifiable under Heading 7311 or supply of 'motor vehicle' classifiable under Heading 8704 in the GST regime ? HELD is classifiable under Heading 7311.
ADVANCE RULING NO. GUJ/GAAR/RULING/2019/03, Dated 22nd February, 2019 (Value Added Tax - Gujarat)
What is the applicable rate of CGST payable on such "Papad and papad pipes of different shapes, sizes and varieties (commonly known as un-fried Fryums)? HELD (i) The product 'Un-fried Fryums' is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. GST 18%
ADVANCE RULING NO. GUJ/GAAR/RULING/2019/02, Dated 22nd February, 2019 (Value Added Tax - Gujarat)
(i) Whether National Dairy Development Board would be qualified as 'Governmental Authority' from GST perspective ?; and (ii) Whether renting of immovable property service provided by NDDB to an educational institute would be exempted under Sl. No. 4 of Notification No. 12/2017-Central Tax (Rate)? HELD NDDB would be qualified as 'government authority' from Goods and Services Tax perspective and Renting of immovable property service provided by NDDB to an educational institute would be exempted.
ADVANCE RULING NO. GUJ/GAAR/RULING/2019/1, Dated 22nd February, 2019(Value Added Tax - Gujarat)
Whether National Dairy Development Board can be considered as financial institution for the purpose of availing credit to the extent of fifty percent of input tax credit, as prescribed in Section 17 of CGST Act, 2017? HELD NDDB is to be considered as Financial Institution for the purpose of section 17(4)of the CGST ACT.
ADVANCE RULING NO. GUJ/GAAR/R/2018/20, Dated 10th October, 2018(Value Added Tax - Gujarat)
Classification of The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch HELD are classifiable under Heading 9101.
ADVANCE RULING NO. GUJ/GAAR/R/2018/19, Dated 10th October, 2018 (Value Added Tax - Gujarat)
classification of the products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels, and (d) Shampoo Towels. HELD classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401. GST rate prescribed for the applicable HS code shall be charged under CGST ACT & GGST ACT and notifications issued thereunder
ADVANCE RULING NO. RAJ/AAR/2018-19/35, Dated 15th February , 2019 (Value Added Tax - Rajasthan)
Whether the used lead acid batteries qualify as 'second hand goods' and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017 and Whether the Margin Scheme in case of intra-state supplies also be applicable in case of inter-state supplies HELD The used lead acid batteries qualify to be second hand goods. Accordingly, entitled to operate under the Margin Scheme in respect of the used lead acid batteries.and The Rule 32(5) of the CGST Rules, 2017 which provides for Margin Scheme in case of intra-state supplies shall also be applicable in case of inter-state supplies. The Applicant is entitled to make inter-state supplies of used lead acid batteries while operating under the Margin Scheme.
ADVANCE RULING NO. RAJ/AAR/2018-19/34, Dated 15th February , 2019 (Value Added Tax - Rajasthan)
What is the classification of service provided by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? And What is the GST rate applicable on given services HELD The activity is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Serial No. 257(Licensing services for the right to use minerals including its exploration and evaluation) sub heading 997337 of notification number 11/2017-CT (Rate). The applicant is liable to discharge tax liability under reverse charge mechanism AND The activity undertaken by the applicant attracts 18% GST
Advance Ruling No. 19/2018-19 Dated 6th February, 2019 (Value Added Tax - Uttarakhand)
Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various armoured Tanks.HELD classified under HSN code 9013 chapter sub-heading 90131090, GST at the rate of 18%
Advance Ruling No. 18/2018-19 Dated 6th February, 2019 (Value Added Tax - Uttarakhand)
Recommendation on the HSN Code and applicable tax rate to be used under GST for the AMI (Anaerobic Microbial Inoculums). HELD classified under chapter sub-heading 31010099 of the heading 3101 and will attract GST @ 5% as on date.
Advance Ruling No. 17/2018-19 Dated 30th January, 2019 (Value Added Tax - Uttarakhand)
Whether the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) is applicable to the contractors/sub-contractors involved in the construction of Indo-Nepal Border Road or otherwise. HELD have different views on theissue, we are making a reference to the Appellate Authority for hearing and decision on said issue
Advance Ruling No. 16/2018-19 Dated 30th January, 2019 (Value Added Tax - Uttarakhand)
Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yarn (in chapter 52-55). HELD that the specimen fabric i.e. 'Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side' does not fall under HSN Code 5903, however, it being partially coated or partially covered with plastics and bearing designs will fall under chapters 50 to 55, 58 or 60 as per the chapter note 2(a)(4) of the Chapter 59 of the GST Tariff
Advance Ruling No. 15/2018-19 Dated 23rd January, 2019 (Value Added Tax - Uttarakhand)
Whether the supply of solar rooftop power plant and solar irrigation water pumping systems along with design, erection, commissioning & installation is a 'composite supply' and the applicability of GST rate'. HELD Solar Power Generating System as a whole in terms of serial no. 234 of Schedule-I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017and would be treated as "composite supply". 70% of the gross value of supply in question would attract 5% GST rate and the remaining portion (30%) of the aggregate value shall be the value of supply of taxable service attracting 18% GST rate
Advance Ruling No. 14/2018-19 Dated 17th January, 2019 (Value Added Tax - Uttarakhand)
Identification of correct classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990 and rate of duty applicable HELD falls under HSN 3923 of the GST Tariff and would be chargeable to GST @18%
ADVANCE RULING ORDER No. 08/AAR/2019, DATED 22nd January, 2019 (Value Added Tax - Tamilnadu)
Whether the works awarded by Integral coach Factory, Chennai for 'Construction of shed, provision of M& Ps in ICF Shell/ furnishing Division, retro-fitment / re-conditioning / re-sitting /disposal of obsolete M & Ps of shell division including wet leasing of M & Ps and associated Electrical works on turn-key basis' to the applicant is composite supply of services? HELD erection, commissioning, installation of plant and machinery for a factory to manufacture stainless steel coaches covering Schedule I, II and III is a composite supply of works contract for original works of construction, erection, commissioning, or installation pertaining to railways, and is taxable at 12% and The supply in the agreement for wet leasing of Robotic spot welding machine and Laser cutting and welding machine is not eligible for SI no 3(v)(a) of this notification. The agreement for Comprehensive Annual Maintenance Contract (CAMC) of Mechanical & Electrical under is not eligible for SI no 3(v)(a) of this notification.
ADVANCE RULING ORDER No. 07/AAR/2019, DATED 22nd January, 2019 (Value Added Tax - Tamilnadu)
What is the rate of tax for the vadams made of maida and what is the HSN Code' HELD classifiable under '19050540' and is exempted vide SI no 96 of Notification No. 02/2017 -CT (Rate) dt 28.06.2017
ADVANCE RULING ORDER No. 06/AAR/2019, DATED 22nd January, 2019 (Value Added Tax - Tamilnadu)
I. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ? HELD is a not an exempt supply under CGST/TNGST Act ii. When the Trust is approved under Sec 12AA of the Income Tax Act 1961, which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST? HELD which fall under the definition of "charitable activities" as per Clause 2(r) of Notification 12/2017 Central Tax(Rate) are exempt. iii. As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No. 12/2017-Central Tax (Rate), is registration under GST required? HELD has aggregate turnover in a financial year exceeding twenty lakh rupees, the Applicant is required to be registered under CGST/TNGST Act. iv) Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity? HELD The money collected from the participants for conduct of the Marathon in the event organized by the Applicant and therefore is not exempted from CGST/SGST.
ADVANCE RULING ORDER No. 05/AAR/2019, DATED 22nd January, 2019 (Value Added Tax - Tamilnadu)
Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services. HELD the Applicant can avail Input Tax Credit only to the extent of the invoice value raised by the suppliers less the discounts as per C2FO software which is paid by him to the suppliers.
ADVANCE RULING ORDER No. 04/AAR/2019, DATED 21st January, (Value Added Tax - Tamilnadu)
What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time. HELD classifiable under CTH 96170019 GST Rate @18%
ADVANCE RULING ORDER No. 03/AAR/2019, DATED 21st January, 2019 (Value Added Tax - Tamilnadu)
Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under Notification No. 12/2017 Central Tax (Rate)? HELD Not covered under Notification No. 12/2017 Central Tax (Rate)
ADVANCE RULING ORDER No. 02/AAR/2019, DATED 21st January, 2019 (Value Added Tax - Tamilnadu)
Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable under Chapters 61 to 63, thereby attracting a total of 5% if their sale price is less than Rs. 1,000 and 12 % GST if their sale price is more than Rs.1,000" HELD Model 1 Salwar/Chudidar sets supplied by the Applicant, Both Top and Bottom not stitched consisting of three pieces of fabrics (Top/Bottom/Dupatta) where no stitching has been done and the pieces are merely cut into fabrics from bales/than, is classifiable as fabric Chapter 50 to 55 depending on the material. GST RATE @ 5% Model 2TO 4 Salwar/Chudidar sets supplied by the Applicant, Top semi -stitched and bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has already been partially cut into shape but requires further cutting and stitching to size, is classifiable as made up articles under Tariff heading 621142/621143/621149 depending on the material. GST RATE 5%/12% base on value
ADVANCE RULING ORDER No. 01/AAR/2019, DATED 21st January, 2019 (Value Added Tax - Tamilnadu)
What is the value of supply of services provided in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) ? HELD The value of supply of services provided by the Applicant in the project 'One Crest' in Chennai, wherein the Applicant has entered into two separate agreements, viz., one for 'Sale of undivided share of land' and the other for 'Construction' with the customers, the measure of levy of GST on the supply of service of 'Construction' shall be 2/3rd of the total value charged for construction service and amount charged for transfer of undivided share of land, as per entry No. 3(i) of Notification No. 11/2017-C.T.(Rate)
Trade Circular No. 10T of 2019, Dated the 16th March, 2019 (Value Added Tax - Maharashtra)
Tax Deduction at Source (TDS) as per section 31 of MVAT Act after 1st July, 2017.
NOTIFICATION S.O. 1359(E). No. 1/2019, F. No. A.50050/99/2018-Ad.1C(CESTAT) Dated 13th March , 2019 (Value Added Tax - )
notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/04/2018-19 DATED 29th November, 2018 (Value Added Tax - Rajasthan)
Whether contract for Erection, Procurement and Commissioning of Solar Power Plant shall be classifiable as Supply of Goods or Supply of Services (II) If it is supply of Goods, then what will be its HSN classification and rate of tax (III) If it is supply of Services, then what will be its HSN classification and rate of tax HELD BY AAR the scope of work in respect of "Turnkey EPC Contract" includes civil works, procurement of goods and erection and commissioning. Accordingly, "Turnkey EPC Contract" are not getting covered under supply of 'Solar Power Generating System' under Entry 234 of Schedule I. EPC Contract for Solar Power plant comes under the purview of Works Contract as per Section 2(119), falls under the ambit Works Contract Services SAC 9954 and attracts 18% rate of tax UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/03/2018-19 DATED 31st October, 2018 (Value Added Tax - Rajasthan)
Whether the activities of cleaning of the various Agriculture produce like Saunf, Dhaniya, Jeera etc. or like goods which are brought to them by the farmers or by the traders covered by Entry S. No. 24 of Notification No. 11/2017 Central tax (Rate) attracting NIL rate of tax : and/or Entry S. No. 54(c) or Entry No. 55 of Notification No 12/2017 -Central Tax (Rate) attracting NIL rate of tax HELD BY AAR all given processes must necessarily be undertaken at Agriculture Farm only then it would attract NIL rate under GST. Since the impugned process (cleaning process) is not being undertaken at Farm, benefit of the above notifications is not available to the Applicant UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/02/2018-19 DATED 18th October, 2018 (Value Added Tax - Rajasthan)
Whether the various Non-tariff charges recovered by the appellants from its customers would be eligible for exemption under Sr. No. 25 of Notification No. 12/2017 - Central Tax (Rate). HELD BY AAR In respect of the cheque dishonour fees AND Delayed payment charges, taxable under GST HELD BY AAAR that the no GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity . While GST is chargeable on the cheque dishonor charges collected from the consumers.
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/01/2018-19 DATED 15th October, 2018 (Value Added Tax - Rajasthan)
whether the goods agricultural produce are covered under the definition of agriculture produce as defined under explanation 4 (vii) of the Notification No. 11/2017 Central tax (Rate) and Notification No 12/2017 -Central Tax (Rate) dated 28/6/17 hence attracts NIL rate of duty HELD BY AAR that Goods mentioned under Group A falls under the definition of Agricultural Produce and so supply of cold storage service in relation to these is exempt . However 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. Goods mentioned under Group B to G are not Agricultural produce and so supply of cold storage service in relation to these would remain chargeable to GST. UPHELD BY AAAR
Trade Circular No. 9T of 2019, No. Settle./MMB-2019/1/ADM-8, Dated the 8th March, 2019 (Value Added Tax - Maharashtra)
Salient features of the Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance and its procedural aspects
APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2019/03, Dated 28th Februaruy, 2019(Value Added Tax - Gujarat)
Classification of Marigold Butterfly Bridal with Watch and similar other products HELD BY AAR are classifiable under Heading 9101 UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2019/2, Dated 02nd January, 2019 (Value Added Tax - Gujarat)
The hotel being located in non-processing zone of Dahez Special Economic Zone if the hotel is required to provide accommodation services to a visitor other than a visitor located in SEZ, whether GST is required to be paid? HELD BY AAR liable to pay GST UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2019/1, Dated 02nd January, 2019(Value Added Tax - Gujarat)
The activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST? HELD BY AAR does not qualify for exemption from the payment of GST UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/3, Dated 31st July, 2018 (Value Added Tax - Gujarat)
whether rate of tax on their supplies of catering services to be provided to the staff and premise for services to be provided for canteen, which was non air-conditioned, to made to the recipient would be 12% or 18%. HELD BY AAR GST @ 18% UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/2, Dated 24th July, 2018 (Value Added Tax - Gujarat)
Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent to buyers of material is exempt from tax HELD BY AAR consideration is represented by way of interest is covered under Sl. No. 27 of the Notification No. 12/2017-Central Tax (Rate) and hence exempt from payment of Goods and Services Tax. UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/1, Dated 16th May, 2018(Value Added Tax - Gujarat)
Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of GST amount to supply, and specifically supply of works contract ? HELD BY AAR In respect of that part of supply wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid. UPHELD BY AAAR (B) Is the applicant entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials under the transition provisions HELD BY AAR The applicant is not entitled to avail input tax credit UPHLED BY AAAR
Appellate Authority Advance Ruling Order No. 04/18-19 Dated 27th February, 2019(Value Added Tax - Uttarakhand)
(a) whether supply.of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service; HELD BY AAAR Set Asside the order of AAR and held Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as 'composite supply' with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed (b) what is the nature and rate of tax applicable to the items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same: HELD BY AAAR Sale of sweets, namkeens, cold drinks and other edible items from sweetshop counter will be treated as supply of goods with applicable GST rates of the items being sold and input credit will be allowed on such supply
Appellate Authority Advance Ruling ORDER NO. MAH/AAAR/SS-RJ/20/2018-19, Dated 14th February, 2019 (Value Added Tax - Maharashtra)
Whether part of ship (Automatic Identification System, Navtex, Voyage Data Recorder, Fish Finder, SONAR, SART,Two Way RT Walkie-Talkie) under entry 252 of Schedule 1 of CGST Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 (Amended from time to time) and liable to GST @ 5% HELD BY AAR Additional equipment which cannot be considered as part of ship HELD BY AAAR that 'Automatic Identification System'(AIS),'NAVTEX' and 'SART' are covered by Sr. No.252 of Notification No.1 of 2017 -Central Tax (Rate). We uphold the ruling of the Advance Ruling Authority to the extent that 'SONAR and Fish Finder', 'Voyage Data Recorder' (VDR) and 'Two Way RT Walkie-Talkie' would not be covered by Sr. No.252 of Notification No.l of 2017 -Central Tax (Rate).
Appellate Authority Advance Ruling ORDER NO. MAH/AAAR/SS-RJ/18/2018-19, Dated 4th February, 2019 (Value Added Tax - Maharashtra)
Determination of applicability of Entry No. 72 of Notification No. 12/2017- CT (Rate), to the services provided by the Appellant under the ICT project. HELD BY AAR that supplies of goods and services by the Appellant to DE (S&HS) will not qualify for exemption in terms of Entry No. 72 of Notification No. 12/2017- C.T. (Rate). HELD BY AAAR modify the ruling pronounced by the AAR that the supplies of goods and services by the appellant to the Director of Education (S & HS) qualifies for exemption in term of Entry No 72 of Notification No 12/2017 - C.T (Rate).
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/06/2018-19 DATED 12th February, 2019 (Value Added Tax - Rajasthan)
(a) claim full ITC pertaining to procurement of goods and services for construction of the project during the Construction Period, as the entire revenue received during the said period is subject to GST; (b) claim ITC pertaining to procurement of goods and services during the O & M period after reversal of ITC as per Section 17(2) of the Central Goods and Services Tax Act, 2017 read with Rule 42 of the Central Goods and Services Tax Rule, 2017 as Annuity Payment received during the said period is exempt whereas O&M payments received are subject to GST. HELD BY AAAR 1. Annuity payments are exempted by virtue of Entry No. 23A of the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. However, only 50% ITC of the GST paid on the Input and Input service used in the construction phase is available to the Appellant subject to the provisions of Section 17(5) of the Central GST Act, 2017.
APPELLATE AUTHORITY ADVANCE RULING ORDER NO. RAJ/AAAR/05/2018-19 DATED 5th December, 2018 (Value Added Tax - Rajasthan)
Whether the power cables supplied by the Appellant would be covered under the scope of SI. No. 1 of Notification No. 03/2017-CT?" HELD BY AAR Answered in Negative HELD BY AAAR As the question posed by the Appellant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the question
ADVANCE RULING Order No. 44/WBAAR/2018-19, dated 13th March, 2019 (Value Added Tax - West Bengal)
Whether tips and ball, both being pen parts under HSN Chapter Head 9608, used in manufacturing process of ball point pens, are taxable at the rate of 12%; HELD classified under GST Tariff Heading 9608 99 90 and included under Sl No. 453 of Schedule III of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017
ADVANCE RULING Order No. 45/WBAAR/2018-19, dated 26th February, 2019 (Value Added Tax - West Bengal)
whether liable to pay IGST on the reverse charge on the payments to be made to CDIVF and, if so, what should be the rate depending upon the classification of the service of a Line Producer. He also wants to know whether the reimbursements made on an actual cost basis will also be subject to IGST. HELD The Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612. liable to pay IGST on the payments made to the above Line Producer in terms of Sl No. 1 of Notification No. 10/2017 - IGST (Rate) at 18% rate specified under Sl No. 34(vi) of Notification No. 08/2017 - IT (Rate) dated 28/06/2017.No deduction is available in terms of the contract with the Line Producer.
Order 2/2019-GST No. CBEC-20/16/15/2018-GST Dated 12th March, 2019 (Value Added Tax - )
Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
Appellate Authority Advance Ruling Order No. AAR/05/2018, Dated 14th December, 2018 (Value Added Tax - Kerala)
Whether computers, laptops etc., used by the applicant for providing output service would qualify as inputs for the purpose of availing transitional ITC under Section 140(3) of KSGST Act, 2017. and If the goods are physically available as closing stock as on 30th June, 2017, can the applicant avail ITC for the VAT paid - Orders issued- reg. HELD BY AAR The computers, laptops etc., used by the appellant for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transitional input tax credit of the VAT paid during the pre-GST period, under Section 140 of the KSGST Act, 2017 UPHELD BY AAAR
Appellate Authority Advance Ruling ORDER No. AAR/04/2018 Dated: 14th December, 2018 (Value Added Tax - Kerala)
Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc., for their use without any consideration, for a specific period constitute supply? HELD BY AAR that the placement of goods in the hospitals, labs etc., as in the instant case is indeed a supply and a composite supply to be specific. is liable to GST under Sl. No. 17 (iii)-Heading 9973 of Notification No, 11/2017-Central Tax (Rate) UPHELD BY AAAR
Appellate Authority Advance Ruling ORDER No. AAR/03/2018, Dated 14th December, 2018 (Value Added Tax - Kerala)
Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant attracts liability under GST? HELD BY AAR Taxable UPHELD BY AAAR
Appellate Authority Advance Ruling ORDER NO. KAR/AAAR/08/ 2018-19, Dated: 8th March, 2019. (Value Added Tax - Karnataka)
(i)Whether the long duration post graduate diploma/ degree granting programmes offered by the IIM are exempted from the GST output liability HELD BY AAR answered in negative AAAR SET ASIDE ORDER AND HELD exempt from GST under SI.No 66 of the Notification No 12/2017 CT(R) as amended. During the period 31st January 2018 to 31st December 2018, IIMB can avail the benefit of exemption under either Sl.No 66 or Sl.No 67 of Notification No 12/2017 CT(R) dated 28.06.2017 (ii) Whether supply of online educational journals or periodicals to the IIM is exempted from reverse charge liability HELD BY AAR answered in negative AAAR SET ASIDE ORDER AND HELD eligible for exemption from payment of IGST in respect of supply of online journals and periodicals received from a person located in a non-taxable territory in terms of Sl.No 10 of Notification No 09/2017 IT (R) dated 28.06.2017
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