| NOTIFICATIONS | CIRCULARS | CASE LAW | ADVANCE RULING |
NOTIFICATIONS
| S.No. | Notification No. | Subject |
| 3. | Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. | |
| 2. | "Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution." shall be notified neither as a supply of goods nor a supply of service under the CGST Act | |
| 1. | Notification No. 09/2017-Central Tax,dt. 28.06.2017 | Sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of CGST act shall come into force from 1st July,2017. |
CIRCULARS
| S.No. | Circular No. | Subject |
| 7. | Circular No. 196/08/2023-GST dt.17.07.2023 | Clarification on taxability of share capital held in subsidiary company by the parent company |
|
6. |
Circular No. 171/03/2022-GST ,dt. 06.07.2022 [Para 1(1)] |
Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. |
| 5. | Circular No. 119/38/2019-GST dt.11.10.2019 | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. |
| 4. | Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion | |
| 3. | Circular No. 35/09/2018-GST dt.05.03.2018 | Clarification regarding taxable services provided by the member of Joint Venture (JV) to the JV and vice-versa and inter se between the members of the JV |
| 2. | Circular No.21/21/2017-GST dt.22.11.2017 | GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. |
| 1. | Circular No. 01/01/2017-IGST dt.07.07.2017 | Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance |
CASE LAW
| Particulars |
One liner |
|
2018(03)LCX0031 Bombay high court Builder Association of Navi Mumbai & Neelsidhi Realties |
GST leviable the one-time lease premium charged while letting plots of land on lease basis |
|
2018(06)LCX0055 Sikkim High Court Pan India Network Ltd. & ANR. |
GST levied on lotteries organized, promoted and conducted by states |
|
2017(08)LCX0046 Kerala High Court Ernakulam Merchants Association, General Secretary |
The payment of an indirect tax to the Government, cannot be seen as a service provided to the Government to whom the tax is paid, since the activity of payment of tax is essentially a discharge of a statutory liability by an assessee |
|
2021(01)LCX0086 Gujarat High Court Munjaal Manishbhai Bhatt |
Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) read with Para-2 of the said notification is being challenged |
ADVANCE RULING
| Particulars | Crux |
|
2022(05)LCX0136(AAR) Andhra Pradesh Andhra Pradesh Medical Services and Infrastructure Development |
Procurement and distribution of drugs, Medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business amounts to Supply u/s 7 and establishment charges recieved fron State Government for handling such activity being not a pure service taxable under GST |
|
2021(08)LCX0093(AAR) Maharashtra The World Economic Forum, India Liaison Office |
1. No, the activities carried by the
applicant head office located outside India and rendered to the
applicant will not amounts to supply as envisaged under Section 7 of the
CGST Act, 2017 considering that the applicant is not engaged in any
business. 2. No, the activities carried by the applicant's head office located outside India and rendered to the applicant would not be liable to GST in the hands of the applicant considering that the applicant is not engaged in any business. 3. No, the applicant would not required to obtain registration in India under Section 24 of the CGST Act, 2017 with respect to activities carried out by the applicant head office located outside India and rendered to the applicant considering that the applicant is not engaged in any business. |
|
2021(07)LCX0261(AAR) Tamil Nadu India Pistons Limited |
The activity of agreeing to part with the
leasehold interests held by the applicant in favour of M/s. INOX Air
Products Private Limited is Supply as defined under Section 7 of the GST
Act 2017 and GST is liable to be paid on the consideration of Rs. 15
Crores received by them. |
|
2021(07)LCX0246(AAR) Gujarat Rajkot Nagarik Sahakari Bank Ltd. |
Incentives received under “Atma Nirbhar Gujarat Sahay Yojna” depending on the total lendings done by the banks under the said sahay yojna is not subsidy and does not merit exclusion from valuation under section 15(2)(e) CGST Act. It is covered at section 7(1)(a) CGST Act and not covered at section 7(2) CGST Act and liable to GST |
|
2021(05)LCX0116(AAR) Kerala Abbott Healthcare Pvt. Ltd. |
Placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period constitute a “supply” as defined u/s 7 of the CGST Act, 2017 and movement of such goods doesnot constitutes otherwise than by way of supply under GST. |
|
2021(04)LCX0045(AAR) Karnataka Bowring Institute |
The applicant is not liable to pay GST on
subscription fees and Infrastructure development fund collected from the
members and this ruling is subject to the amendment to the CGST Act by
section 1 of the Finance Act 2021, as and when it is notified. |
|
Gujarat Gujarat Industrial Development Corporation |
GIDC falls under category of state government and hence is a public authority providing service of securing orderly establishment and organisation of industries in industrial areas and industrial estates and establishing commercial centers in connection with the establishment and organisation of such industries and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017 and is liable to GST. |
|
2020(08)LCX0137(AAR) Haryana Tata Sia Airlines Limited |
Charges in lieu of maintenance services recovered by the HO from the BO shall be covered as a supply as per Section (7) of the CGST Act, 2017, thus shall be liable to GST. The input GST credit pertaining to services only on the procurement made by HO towards maintenance of aircraft (including lease thereof) shall be distributed by way of input service distributor mechanism and the credit pertaining to goods (including capital goods) shall be distributed by way of normal registration mechanism. |
|
Maharashtra CMS Info System Limited |
AAAR hold that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to the Appellant. |
|
2019(10)LCX0134(AAR) Rajasthan K. K. Polymers (Prop. Adventage Agency Pvt. Ltd) |
The additional bonus passed on by the applicant (DCA) to the customer, is not in nature of a supply in accordance with GST Act, 2017. |
|
2019(09)LCX0284(AAR) Tamil Nadu Chennai Port Trust |
The amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services of lease/rent, due to delayed payment of before consideration for those services rendered by the applicant are liable to GST. |
|
2019(09)LCX0192(AAR) Karnataka Rashmi Hospitality Services |
The subsidy amount received from the Government of Karnataka for the supply of service of food to the ultimate beneficiaries (consumers) in Indira Canteens by the applicant is excluded from the definition of consideration and would not form the part of the turnover on which tax is liable. The consideration collected from the beneficiaries is liable to tax after deducting the tax fraction as the price collected is inclusive of tax. |
|
2019(05)LCX0125(AAR) Maharashtra A Raymond Fasteners India Pvt. Ltd |
The subject proposed transaction is itself not a 'supply' under the GST Act, |
|
2019(05)LCX0116(AAR) Rajasthan Greentech Mega Food Park Pvt. Ltd |
The Lease Agreement between the Applicant i.e. the lessor and the Lessee for a period of 99 years is a Lease Agreement of immovable property classifiable under HSN 9972 and attracts GST @18% (SGST 9% + CGST 9%). |
|
2019(04)LCX0164(AAR) Maharashtra Rotary Club of Mumbai Queens Necklace |
The amount collected as membership subscription and fees from members is liable to GST as per section 7 of CGST Act but cannot claim ITC in respect of section 17 of CGST Act.. |
|
2018(12)LCX0146(AAAR) Karnataka Columbia Asia Hospitals Pvt.Ltd |
Providing a service to its other distinct units by way of carrying out activities such as accounting, administrative work, etc with the use of the services of the employees working in the IMO, the outcome of which benefits all the other units is to be treated as a taxable supply in terms of the entry 2 of Schedule I read with Section 7 of the CGST Act. |
|
2018(12)LCX0144(AAR) Maharashtra Allied Blenders And Distillers Private Limited |
There is no supply of goods or services or both by the applicant to the CBUs. |
|
2018(12)LCX0133(AAR) Maharashtra E-Square Leisure Pvt Ltd |
Reimbursement of the expenses constitute composite supply where Principal supply or main supply is renting of immovable property |
|
2018(08)LCX0103(AAR) Maharashtra Silgan Dispensing Systems India Private Limited |
Transaction of transferring the capital goods from the first job worker to the second job worker would be an independent and fresh transaction and the same would be treated as supply of goods and will be liable to tax under the GST Laws. |
|
Karnataka Rajarathnam's Jewels |
The mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) does not constitute of supply of diamonds for the purpose of levy of GST.The conversion of Electronic Vault Receipts representing the diamonds held in the Vaults to e-Units would constitute a supply of diamonds liable to tax under the Goods and Service Tax Act. The e-Units are securities under the clause (101) of section 2 of the Central Goods and Services Tax Act and hence transactions in e-Units would remain out of the scope of levy of tax under Goods and Services Tax Act. The derivative contracts in e-Units and settlement thereof would be treated as transactions in securities in case it involves only e-Units without any involvement of physical diamonds and thereby would remain out of the scope of levy under GST. The conversion of e-Units into diamonds would constitute a supply of diamonds liable to tax under the Goods and Services Tax Act. |
|
Telangana Gowra Ventures Private Ltd |
The pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 would not constitute a supply under the CGST/TGST Act, 2017. The activity undertaken by the applicant, with respect to the share belonging to the partners is a supply of service under the CGST/TGST Act, 2017. The applicant is providing service to owners 2 to 8 who are related persons and therefore the value of the construction service supplied by the applicant shall be 110% of the cost of provision of the said service. The vesting of the constructed portion upon the partners cannot be treated as an independent supply as neither any service nor any consideration has been received. |
|
2018(06)LCX0080(AAR) Rajasthan Habufa Meubelen B.V. (Indian Liaison Office) |
If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office does not have significant commitment powers ,except those which are required for normal functioning of the office, on behalf of Head Office, then the reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V. (HO) to the Liaison Office, established in India, is not liable to GST. |
|
2018(09)LCX0183(AAAR) Kerala Caltech Polymers Pvt. Ltd. |
Recovery of food expenses from the employees for canteen services provided by a company amounts to taxable outward supply as defined in Section 2(83) of the CGST Act, 2017 and is taxable. |
|
2018(07)LCX0133(AAR) Maharashtra North American Coal Corporation India Private Limited |