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Works contract services supplied by Applicant, a leading company in water resource management to BWSSB is service to Governmental Authority under GST with applicable rate 18% for sewage treatment to BWSSB on or after January 01, 2022.
In the matter of Suez India Pvt Ltd
(2023) TaxCorp(IDT) 7258 (AAR)
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If the Applicant sells coir-pith compost in pre-packed and labelled 30 Kg and above quantity bags with unregistered brand name SURYA, the same is eligible to tax at 5% GST.
In the matter of Sri Lakshminarasimha Agro Products
(2023) TaxCorp(IDT) 7255 (AAR)
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BWSSB is answerable to State Government and is empowered by the Act to manage a local fund, thus it qualifies as a local authority.
In the matter of The Indian Hume Pipe Co.
(2023) TaxCorp(IDT) 7254 (AAR)
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Consideration received from prospective buyers whether as advances or as full consideration before completion of development works on land for selling them as plots, are only towards obtaining a transfer of title of the plot of land, hence not taxable.
In the matter of Rabia Khanum
(2023) TaxCorp(IDT) 7253 (AAR)
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Applicant satisfies all the three conditions to be eligible for exemption under sr no. 3A of the Notification No. 12/2017-CT (R).
In the matter of Somnath Flour Mills Pvt Ltd.
(2023) TaxCorp(IDT) 7252 (AAR)
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Applicant undertaking sale of alcoholic liquor for human consumption is required to reverse ITC as per section 17(2) of GST Act r/w Rule 42 of GST Rules.
In the matter of Karnani FNB Specialities LLP
(2023) TaxCorp(IDT) 7251 (AAR)
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Composite supply of services by way of milling of wheat into flour to Food & Supplies Department, Govt. of West Bengal for distribution under Public Distribution System is eligible for exemption.
In the matter of Jai Lokenath Flour Mills Pvt Ltd
(2023) TaxCorp(IDT) 7242 (AAR)
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10 gms of gold retained by Applicant on account of wastage which is beyond the permissible limit of wastage in the nature of normal loss, shall form a part of value of supply of job-work services, taxable at 5%.
In the matter of Aabhushan Jewellers Pvt. Ltd.
(2023) TaxCorp(IDT) 7241 (AAR)
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Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind.
In the matter of Shopinshop Franchise Pvt. Ltd.
(2023) TaxCorp(IDT) 7240 (AAR)
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Supply of goods or services for setting up of network would qualify as a composite supply of works contract and activities of the appellant are covered by sub-clause (ii) of Entry No. 3 of Notification No. 11/2017-CT(R) and attract 18% GST.
In the matter of Sterlite Technologies Ltd.
(2023) TaxCorp(IDT) 7231 (AAR)
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All types of Jaggery, pre-packaged and labeled are covered under Chapter Heading 1701 or 1702 of Entry 91A as per Notification No. 01/2017 as amended by Notification No. 6/2022 dated July 13, 2022, and taxable at 5%.
In the matter of Prakash and Company
(2023) TaxCorp(IDT) 7187 (AAR)
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Since the Applicant is involved in the supply of both taxable and exempted supplies, it has to avail ITC proportionately in terms of Section 16 and 17 of CGST Act r/w Rule 142 of CGST Rules, wherein the procedure to be followed is clearly mentioned.
In the matter of Meat Mart Unit
(2023) TaxCorp(IDT) 7186 (AAR)
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Product Potato Starch which is by-product of Potato and generate during the course of manufacture of Chips, Potato Sticks and Aloo Sev, merits classification under CTH 11081300 of Customs Tariff Act, 1975 and attracts 12% GST.
In the matter of Prajapati Keval Dineshbhai
(2023) TaxCorp(IDT) 7185 (AAR)
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GST@18% on reverse charge basis is leviable on forest permit fee payable to Forest Department on movement of mined coal through forest area, as per Rule (3) of Forest Produce Transit Rules.
In the matter of Singareni Colleries Company Ltd.
(2023) TaxCorp(IDT) 7160 (AAR)
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Supply of assistance in design and development of patterns used for manufacture to a customer is a supply of goods and not supply of intermediary service.
In the matter of Precision Camshafts Ltd.
(2023) TaxCorp(IDT) 7158 (AAR)
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The activity of the Applicant in tanning the raw hide belonging to Principal and converting them to finished leather falling under Chapter 41 in First Schedule to the Customs Tariff Act, 1975 qualifies as Job-Work service and is not a composite supply.
In the matter of Zuha Leather Pvt Ltd
(2023) TaxCorp(IDT) 7152 (AAR)
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JIgarthanda manufactured and sold as pasteurized milk and milk cream qualifies as goods and merits classification under HSN 22029930 taxable at 12%.
In the matter of Madurai Famous Jigarthanda LLP
(2023) TaxCorp(IDT) 7151 (AAR)
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Transfer of business by way of merger between two parties where the transferee agrees to take over assets as well as liabilities of transferor concern along with employees and their benefits is a supply of service.
In the matter of Jayesh Popat
(2023) TaxCorp(IDT) 7150 (AAR)
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SEZ unit procuring renting of immovable property or any other service from SEEPZ Special Economic Zone for carrying out the authorized operation in SEZ is not required to pay GST under RCM subject to furnishing of LUT or bond as a deemed supplier of such services.
In the matter of Portescap India Pvt Ltd
(2023) TaxCorp(IDT) 7142 (AAR)
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Supply of Aluminium Foil Type Winding Inverter Duty Transformer IDT along with supervisory services for setting-up the Solar Power Generating System, is to be taxed at 70:30 ratio on the total value of supply.
In the matter of Shilchar Technologies Ltd.
(2023) TaxCorp(IDT) 7137 (AAR)
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