GST Caselaws

GST Caselaws

GST : The Applicant, a landowner, entered into an agreement with Builders & Developers for joint development and promotion of residential / commercial building – Whether the applicant being the landowner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members – HELD – the applicant, being the person who has supplied development rights to a developer in respect of his land, is liable to registration and payment of tax – the Applicant is a supplier of a taxable service by way of transfer of undivided share of land and hence is liable to register himself and discharge the tax – the question is answered in affirmative

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GST – Karnataka AAR – The Applicant, a landowner, entered into an agreement with Builders & Developers for joint development

GST Caselaws

GST : AAR : The Applicant stated to be, a provider of security services to the Bank, seeks a Ruling on chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017.

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WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Premier Vigilance & Security

GST Caselaws

AAR : The Applicant stated to be, a provider of security services to the Bank, seeks a Ruling on chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the said GST Act”). Advance Ruling is admissible under Section 97(2)(e) & (g) of the said GST Act

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WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Premier Vigilance & Security

GST Caselaws

AAR-West Bengal : ‘Rakhi’ is an independently identifiable product which may be made up of innumerable materials of no fixed or predetermined ratio, and yet retain its specific identity as a symbol of a bond involving potential care of sister by the brother, and not merely an assemblage of discrete materials. ‘Rakhi’ cannot be termed as a ‘handicraft’ item under GST under Notification No. 32/2017-Central Tax dated 15-9-2017, (later amended as Notification No. 38/2017-Central Tax dated 13-10-2017

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Authority For Advance Rulings, West Bengal M D Mohta, In re Vishwanath And Parthasarathi Dey, Member Order No. 08/wbaar/2018-19 July

GST Caselaws

AAAR-Maharashtra : Activity undertaken by appellant JEL engaged in business of power generation to convert coal, to be supplied by JSL, in electricity is not covered under definition of Job work in terms of CGST Act. Manufacturing activity is undertaken by JSL under a job work arrangement for purpose of supply of coal and processing of same into power for captive use by JSL. In terms of proposed arrangement, JSL would procure coal and supply same to appellant for purpose of carrying out activity of generation of power. Power generated from aforesaid process would be supplied back to JSL for which appellant would receive job work charges. Since goods supplied by JSL will be utilized by JEL in manufacture of new commodity i.e. electricity (though attracting NIL rate of duty), process is manufacture and same will be considered as supply of goods and not service

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Appellate Authority For Advance Ruling, Maharashtra JSW Energy Ltd., In re Rajiv Jalota And Smt. Sungita Sharma, Member Order No. MAH/AAAR/SS-RJ/01/2018-19

GST Caselaws

AAR-Telangana : Concessional rate of tax @ 5% as given under Notification No. 47/2017-Integrated Tax (Rate) dated 14.11.2017 is applicable only for Inter-State sales i.e., on IGST and concessional rate of tax @2.5% CGST + 2.5% SGST is applicable for Intra-State supplies as per Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017

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Authority For Advance Rulings, Telangana Manjira Machine Builders (P.) Ltd., In re Srinivas, Joint Commissioner (Central Tax) And J. Lakshminarayana,

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