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Tax is payable on the entire contract value without deduction of value of the material provided by the contractee in a works contract for constructing building.
In the matter of Tejas Constructions & Infrastructure Private Limited.
(2019) TaxCorp(IDT) 3078 (AAR)
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Exemption from payment of GST is denied to the applicant engaged in supply of facility management services such as security, cleaning, housekeeping and sweeping services to various Central/State Government hospitals.
In the matter of Reliable Hospitality Service
(2019) TaxCorp(IDT) 3068 (AAR)
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Applicant is eligible for exemption under the said Exemption Notification on supply of any service including composite supplies like works contract service whatever be the proportion of goods in relation to establishment/maintenance of hospital/health facilities.
In the matter of West Bengal Medical Services Corporation Ltd
(2019) TaxCorp(IDT) 3067 (AAR)
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HDPE woven fabric, impregnated, coated, covered or laminated, used for manufacturing Tarpaulin is not ‘textile material’, hence, same does not merit classification under Heading 6306.
In the matter of East Hooghly Agro Plantation Pvt. Ltd.
(2019) TaxCorp(IDT) 3035 (AAR)
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Supply of nutritious weaning food to children through Department of Integrated Child Development Services (ICDS) /Anganwadi centres as per bid agreement at a fixed price constitutes a composite supply u/s 2 (30) with 'Complementary Weaning Food Containing Amylase' being the principal supply.
In the matter of Christy Fried Gram Industry
(2019) TaxCorp(IDT) 3034 (AAR)
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In case of original service of leasing/renting, the time of supply is before July 1, 2017 which is not covered under GST. As the applicant has tolerated delayed payment of consideration of lease/rent which the recipients should have paid much before, same is a separate supply of service governed by Section 7(1)(a). Consideration for this was received and invoice was raised both after July 1, 2017, accordingly, time of supply would be after July 1, 2017 in terms of Section 13 (2).
In the matter of Chennai Port Trust
(2019) TaxCorp(IDT) 3033 (AAR)
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The product cattle feed in cake form manufactured by the applicant is classifiable under Chapter Heading 23099010 which covers Preparation of a kind used in Animal Feeding- Compounded animal feed, exempt from GST.
In the matter of Sri Venkateshwara Traders (Proprietor- Chinnakani Arumuga Selvaraja).
(2019) TaxCorp(IDT) 3032 (AAR)
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The said product is undisputedly manufactured from ‘Orange Juice Concentrate’ and not fruit juice/fruit pulp, which view is also supported by the CESTAT in applicant’s own case. The applicant’s reliance on the SC judgment in Parle Agro is misplaced as the issue involved was related to VAT and not Customs Tariff Act.
In the matter of Hindustan Coca-Cola Beverages Private Limited
(2019) TaxCorp(IDT) 3031 (AAR)
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Concessional rate of tax is applicable only to fertilisers which are used solely for agricultural purpose, thereby being inapplicable in present case as the product is being used in agriculture and industry alike. The SSP which is being exported is not to be used as a fertiliser in the taxable territory. The applicant eligible, either for refund of the unutilized input tax credit under section 16(3)(a) of the IGST Act or for refund under section 16(3)(b) of the IGST Act on payment of applicable IGST.
In the matter of Sai Fertilizers Pvt Ltd.
(2019) TaxCorp(IDT) 3030 (AAR)
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Eligibility of ITC can only be decided after ensuring that further supply of works contract is made by the applicant on a case to case basis. Violation charges payable by contractors are required to be treated as consideration, liable to GST. Liquidated damages and interest amount received on liquidated damages received for deferring the liquidated damages recovered from contractors is liable to tax.
In the matter of Dholera Indutrial City Development Project Ltd.
(2019) TaxCorp(IDT) 3029 (AAR)
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The fact of who pays for the medicines is irrelevant to the usage of the said medicines. The medicines are used by the employees and dependents and hence are for personal consumption, rendering the applicant disentitled for availing ITC on the said goods u/s 17(5)(g) of CGST/TNGST Act.
In the matter of Chennai Port Trust.
(2019) TaxCorp(IDT) 3028 (AAR)
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Even though deposit is excluded from definition of the consideration by the proviso to Section 2(31) of CGST & GGST Act, 2017, the notional interest/monetary value of the act of providing refundable interest free deposit qualifies as ‘consideration’. The first 10 free transaction allowed to the Demat account holders are in the nature of discount and will not attract GST subject to the fulfillment of the conditions prescribed under Section 15(3).
In the matter of Rajkot Nagarik Sahakari Bank Ltd.
(2019) TaxCorp(IDT) 3027 (AAR)
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Services provided by the applicant would be eligible for the exemption if they are ‘pure services’ and are provided to Central or State Government, Union Territory or local authority or a Governmental authority by way of any activity to a Panchayat under article in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
In the matter of Shri Jayesh Anilkumar Dalal.
(2019) TaxCorp(IDT) 3026 (AAR)
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Since the transportation of food grains, milk and agricultural produce are exempted from GST, similarly cattle feed and other articles of animal consumption might also be exempt, as purely hypothetical.
In the matter of Sanjay Kumar Jain.
(2019) TaxCorp(IDT) 3025 (AAR)
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Charging of freight and insurance portion in separate invoices would not change the fact that the supply is a composite one and hence there cannot be different types of treatments of tax liability of supply of different goods/services naturally bundled together.
In the matter of Aditya Birla Nuvo Limited.
(2019) TaxCorp(IDT) 3024 (AAR)
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The relationship between applicant and Govt. entities is that of related persons as defined under section 15 of CGST Act, 2017.
In the matter of Gujarat State Financial Services Ltd.
(2019) TaxCorp(IDT) 3023 (AAR)
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Activity undertaken by assessee comprising of transportation of excavated earth and ash is ancillary to the principal supply of excavation and earth moving service. Activity under taken by applicant is exempt vide Sl. no. 3A of Notification No. 12/2017 -CT (Rate) and corresponding State Notification.
In the matter of Novel Engineering and Technical Works Pvt. Ltd.
(2019) TaxCorp(IDT) 3022 (AAR)
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As soon as the goods leave the farmer’s hand and the primary market, services rendered thereafter are not to be considered related to cultivation of the plant but classifiable under SAC 9986.
In the matter of TP Roy Chowdhury & Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3021 (AAR)
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Real spirit of job work as explained by the Court is that where the principal sends minor input to the job worker and all other inputs and goods utilized in the final products belongs to the job worker then the said process cannot be considered as a job work.
In the matter of S. B. Reshellers Pvt. Ltd.
(2019) TaxCorp(IDT) 3020 (AAR)
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Value of supply of works contract service in the subsequent invoices as and when raised should be reduced to the extent of advance adjusted in such invoices and GST should be charged on the net amount that remains after such adjustment.
In the matter of Siemens Ltd.
(2019) TaxCorp(IDT) 3019 (AAR)
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