Advance Rulings in GST – 2021 (1)

Advance Rulings in GST – 2021 (1). Antony.S.Ukken , B.Com , FCA, DISA(ICAI) Mobile : 9387696230 E mail : [email protected].

Authority Maharashtra Bench of GST Authority for Advance Rulings ( AAR) Applicant USV Private Limited , Mumbai Decision The AAR rejected the application Grounds The supplier company is Novartis and not USV Private Limited USV Private Limited does not have the right for filing the application as the company is recipient of service , ie :- transfer of trademark The petition was filed on 16.01.2020 whereas the supply already taken place on 10.12.2019, ie :- supply had already completed at the time of filing the petition Advance Ruling can be taken only in case of supply which is being undertaken or proposed to be undertaken.

Authority Maharashtra Bench of GST Authority for Advance Rulings ( AAR) Applicant B.G.Shirke Construction Technology, Pune Decision Managerial and Leadership services to site offices shall be considered as supply and attracts GST Grounds The Group Companies as well as site offices are independent offices separately registered under GST Laws Therefore site offices as well as group companies cannot be considered as employees of B.G.Shirke Construction Technology.

Authority Kerala Bench of GST Authority for Advance Rulings ( AAR) Applicant Shri Mohan, M/s Aswani Chips and Bakers, Palakkad Decision Both Chips as well as Roasted/salted/ roasted and salted nuts and seeds are classifiable under Customs Tariff Heading 2008.19.40 and liable to GST@ 12% as per Entry No.40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28-06-2017. Grounds The processes specified in Chapter 7,8 or 11 of Customs Tariff mainly include freezing, steaming, boiling, drying, provisionally preserving and milling As per Note 1(a) to Chapter 20 of Customs Tariff the Chapter does not cover ‘Preparations of vegetables, fruits, nuts or other parts of plants by the processes specified in Chapter 7,8 or 11. The basic nature of the products remains the same even after processing and applying salt and other flavors. Chapter 21 of the Customs Tariff covers “Miscellaneous Edible preparations”. This entry is a residuary entry and the abovementioned items will be classified in this Entry.

Authority Kerala Bench of GST Authority for Advance Rulings ( AAR) Applicant M/S Malankara Orthodox Syrian Church Medical Mission Hospital, Ernakulam Decision Where a package is offered to Inpatient for consolidated amount which covers treatment, medicines and other supply, will be exempt from GST Package offered to Inpatient for prefixed amount covering treatment – Medicines and other supplies are billed seperately – GST at applicable rates In case of Inpatients, if treatment and medicines are charged seperately – Separate GST In case of Outpatients, Treatment will be exempt from GST In case of Outpatients, supply of medicines will be chargeable to GST net of returns Grounds 1 st Decision – Supply is a composite supply. Principal supply is healthcare services ( SAC 999311) – Hence exempt as per Entry at Sl.No.74 of Notification No.12/2017 2 nd Decision – Healthcare services will be exempt as per Entry at Sl.No.74 of Notification No.12/2017 . Other supplies – GST will be chargeable at applicable rates 3 rd Decision – Separate GST will be charged 4 th Decision - Healthcare services ( SAC 999311) – Exempt as per Entry at Sl.No.74 of Notification No.12/2017 5 th Decision - Separate GST will be charged.

Authority Gujrat Bench of GST Authority for Advance Rulings ( AAR) Applicant M/S Gensol Ventures Private Limited , Ahmedabad Decision The applicant is liable to be registered as E-commerce operator under GST The applicant is liable to pay GST as per Section 9(5) of CGST Act, 2017 The SAC is 996412. GST@5% subject to fulfillment of conditions at Entry No.8(iii) of Notification No.11/2017 dated 28-06-2017. Grounds AAR agreed with the views of applicant.

Authority Kerala Bench of GST Authority for Advance Rulings ( AAR) Applicant M/S Kerala Books and Publications Society, Kochi Decision The activity is supply of service under Heading 9989- Other manufacturing services; publishing, printing and reproduction services, material recovery services and Heading 998912 – printing or reproduction services of recorded media on a fee or contract basis Printing of textbooks to government is exempt from GST vide Notification No.12/2017. Printing of lottery tickets and stationery items like diary, calendar, etc. are taxable under GST Grounds Annexure to Notification 11/2017 – Central Tax ( Rate ) dated 28-06-2017 Printing of textbooks exempted vide Sl No.3 of Notification No.12/2017 Central Tax ( Rate) dated 28-06-2017 Question irrelevant Inadequate information.

Authority Kerala Bench of GST Authority for Advance Rulings ( AAR) Applicant M/S Dharmic Living Private Limited, Thrissur Decision 1.5%/7.5% GST will be applicable to new and ongoing projects The applicant is eligible to deduct 1/3 rd of the total amount to arrive taxable value The redeveloped plot is not liable to GST Grounds Entry at Item No.( ia ) of Sl No.3 of Notification No.11/2017 dated 28.06.2017 Notification No.11/2017 Central Tax ( Rate) dated 28.06.2017 as amended by Notification No.03/2019 Central Tax ( Rate ) dated 29.03.2019 Covered by Para 5 of Schedule III of the CGST Act, 2017. Supply of redeveloped plot is neither supply of goods nor supply of service.

Authority Kerala Bench of GST Authority for Advance Rulings ( AAR) Applicant Confederation of Real Estate Developers Association of India ( CREDAI ),Kerala Chapter , Kochi Decision Date of completion of the apartment will be the date of issuance of completion certificate by Engineer/Architect If the consideration is received after the issuance of completion certificate, then it will not be taxable under GST Grounds Clause b of Paragraph 5 to Schedule-II of the CGST Act 2017 Paragraph 5 to Schedule- III of the CGST Act, 2017.