Gujarat

Rajkot Nagarik Sahakari Bank Ltd.

Karnataka

Goodwill Auto`s

Kerala

Santhosh Distributors

2021(01)LCX0295(AAR)

Odisha

Surya Roshni LED Lighting Projects Limited

1. Capital Subsidy (90 per cent of Project Capital Expenditure) received by the Applicant is liable to GST. The GST will have to be paid on the goods at the appropriate rate after classification under the appropriate heading.

2. The supply being undertaken or proposed to be undertaken by the applicant would qualify to be a supply of 'composite supply' in terms of definition under Section 2(119) of the CGST Act, 2017, where the principal supply is ' supply of goods' not supply of service'. Therefore, question of the applicability of concessional rate of tax in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 and as amended does not arise. The GST will have to be paid on the goods at the appropriate rate after classification under the appropriate heading.

3. Since in the subject case there is a 'composite supply' where the predominant supply/principal supply is 'supply of goods', the applicant should raise invoice as per the provisions of Section 31 of the CGST Act, 2017.

4. Notification No.11/2017-Central Tax(Rate) dated 28.6.2017 as amended is applicable for 'supply of service'. In the instant case, the supply being undertaken or proposed to be undertaken by the applicant would qualify to be a supply of "composite supply' in terms of definition under Section 2(119) of the CGST Act, 2017, where the principal supply is supply of goods' not supply of service'. Therefore, the said notification is not applicable to the applicant.

Chattishgarh

Shanti Enggicon Private Limited

2020(05)LCX0053(AAR)

Andhra Pradesh

Pulluri Mining & Logistics pvt ltd

The HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant.

Karnataka

Ascendas Services (India) Pvt. Ltd.

2019(09)LCX0183(AAR)

Karnataka

Kwalty Mobikes (P) Ltd.

1. The Volume Discount received on purchases and on Retail ( sales) in the form of credit note without any adjustment of GST is not liable for GST. Since the amount received in the form of credit note is actually a discount and not a supply by the applicant to the authorized supplier, the applicant need not issue tax invoice for this transaction.

2019(09)LCX0173(AAR)

Karnataka

Arivu Educational Consultants Pvt. Ltd.

The activity of collecting exam fee (charged by any university or institution) from students and remitting the same to that particular university or institution without any value addition to it is a service as a pure agent and hence the value is excluded from the taxable value of the applicant as per Rule 33 of the Central GST Rules / Karnataka GST Rules.

2019(08)LCX0147(AAR)

Maharashtra

MaansMarine Cargo International LLP

Applicant is not a pure Agent , Hence, GST is applicable on the reimbursement of expenses such as salaries, rent, office expenses, traveling cost etc. Applicant is an Intermediary, Hence, GST will be applicable on the management fees charged by the applicant.

2019(08)LCX0142(AAR)

Maharashtra

Tejas Constructions & Infrastructure Pvt Ltd.

Tax is payable on the entire contract value as per certificate issued by the Architect i.e. R A Bill without deducting the value of Cement, Mild Steel, Tor Steel and Structural Steel provided by the contractee.

2019(07)LCX0134(AAR)

Karnataka

Tool Compp Systems Private Limited

The cost of the tool/s supplied by the OEM on FOC basis , to the Applicant is not required to be added to the value of the parts supplied by the Applicant and hence the said value is not liable for GST,

2019(07)LCX0133(AAR)

Karnataka

Durga Projects and Infra Structure Private Limited

a) In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017 and from 01.07.2017 onwards liable to pay GS?’ proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017.
b) In respect of partially completed flats, where customers are identified after implementation of GST, the Applicant is liable to pay GST on the transaction value of supply.
c) In respect of partially completed flats, where no customers are identified the applicant is not liable to GST as no supply is involved. However, if the supply is made prior to the issuance of completion certificate then GST is liable to be paid on the transaction value of supply, as answered in (b) above.

2019(07)LCX0127(AAR)

Rajasthan

Rajasthan Rajya Vidyut Prasaran Nigam Limited

Facilitating the execution of work by the applicant to the consumer /intending agency is covered under the scope of supply in terms of section 7 of GST Act. value shall be the transaction value , that is the price actually paid or payable in terms of Section 15 of the GST Act. The rate of GST Shall be 18 % (SGST 9%+CGST9%)

2019(06)LCX0099(AAR)

Tamil Nadu

Specsmakers Opticians Private Limited

The value in respect of supply of goods i.e. Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses, Complete spectacles by the applicant to distinct persons being branches outside the state of Tamil Nadu shall be the open market value of such supplies that is available as per of Rule 28(a) and Explanation (a) to Chapter IV of CGST/TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017. Where the goods are intended for further supply as such by the recipient, the applicant has the option to adopt an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person as the value of such supplies to the distinct recipient as per proviso to Rule 28 and Explanation (a) and (b) to Chapter IV of CGST/TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017.

2019(06)LCX0089(AAR)

Gujarat

Gujarat State Financial Services Ltd

The relationship between Gujarat State Financial Services Ltd. and Government or Government entities is that of related person as defined under Section 15 of Central Goods and Services Tax Act 2017 and Gujarat Goods and Services Tax Act 2017.  As there is no other consideration except interest, the Services by way of extending deposits, loans or advances provided by the Applicant is covered under sub entry (a) of entry 27 of Notification No. 12/2017-Central Tax (Rate) under CGST Act 2017 and corresponding State notification No. 12/2017- State Tax (Rate) under GGST Act 2017.

2019(05)LCX0112(AAR)

Gujarat

Rajkot Nagrik Sahkari Bank Ltd

i)The monetary value of the act of providing refundable interest free deposit is the consideration for the services provided by the RNSB and therefore the services provided by RNSB can be treated as supply and chargeable to tax in the hands of the applicant.
ii) The amount of Rs. 2500/- will not attract the GST but the monetary value of the act of providing this deposit will attract GST.
iii) The first 10 free transaction allowed to the demat account holder are in the nature of discount and will not attract GST subject to the fulfillment of the conditions prescribed under Section 15(3) of the CGST & GGST Act 2017.

2019(03)LCX0190(AAAR)

Karnataka

Nash Industries (I) Pvt. Ltd.

The cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components supplied by the Appellant.

2019(03)LCX0169(AAR)

Maharashtra

Kansai Nerolac Paints Limited

Applicant can apply Rule 28 of the GST Rules, 2017 to determine the value for supply of goods by one distinct entity (factory/depot) as defined u/s25(4) of the CGST Act to an other distinct entity having same PAN (factory/depot).

2019(03)LCX0150(AAR)

Kerala

Suresh. G. M/s. Govind Traders

Sun-cured tobacco leaves comes under the HSN Code 2401.Tobacco leaves is falling under heading no. 2401 are subject to 5% GST (2.5% CGST + 2.5% SGST) vide Notification No.01/2017. Central Tax (Rate) dated 28-06-2017,As per Rule 46 of SGST Kerala Rules, tax invoice issued by a registered person shall contain the particulars of amount of tax charged in respect of taxable goods or services. Tax to be collected on the taxable value of the supply of goods or Services.

2019(03)LCX0136(AAR)

Gujarat

Aditya Birla Nuvo Limited

Where the value of freight as per pre contracted fixed freight per unit of product is different from the actual cost, the higher of the two value shall be included in the value of composite supply.

2019(03)LCX0118(AAR)

Chhattisgarh

Shri Navodit Agarwal

Applicant are required to charge GST upon M/s Shree Raipur Cement on the total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel so provided by the service recipient.

2019(02)LCX0093(AAR)

Rajasthan

Shambhu Traders Pvt. Ltd.

The used lead acid batteries qualify to be second hand goods. Accordingly, the Applicant dealer is entitled to operate under the Margin Scheme in respect of the used lead acid batteries. The Rule 32(5) of the CGST Rules, 2017 which provides for Margin Scheme in case of intra-state supplies shall also be applicable in case of inter-state supplies. The Applicant is entitled to make inter-state supplies of used lead acid batteries while operating under the Margin Scheme.

2019(02)LCX0088(AAR)

Odisha

Indian Institute of Science Education and Research

Concessional rate of GST/IGST at 5% vide Notification No.45-CGST (Rate), Dt: 14.11.2017 and Notification No. 47-IGST (Rate) Dt. 14.11.2017 is applicable to (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (for experimental purposes); (c) Computer software, Compact Disc Read Only Memory (CDROM),recorded magnetic tapes, microfilms, microfiches; (d) proto-types, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year whether imported or indigenous.

2019(01)LCX0150(AAR)

Maharashtra

Safset Agencies Private Ltd (Astaguru.com)

Paintings as described by the applicant will be classifiable under Heading 9701 and the applicant must pay GST of 12% on the sale value.
Old Cars:- Motor Vehicles fall under Heading 8703 of the GST Tariff. All the items under 8703 attract 28% GST except Tariff item 870310 10; Sub-heading 8703 80. However old cars attract a lower rate of tax as per Notification No. 08/2018 CT (Rate) dated 25.01.2018. As per the said Notification, the lesser rate of tax i.e. 18 % is applicable to old cars provided the conditions mentioned therein are fulfilled. Except submitting that they are dealing in old cars, they have not submitted any other details. It is also seen that the provisions of Rule 32(5) of CGST Rules are applicable to them, subject to the conditions of the Notification No. 08/2018 CT (Rate) dated 25.01.2018 being satisfied by them.
Old Jewellery:- Articles of jewellery and parts thereof falls under Heading 7113 of the GST Tariff. The provisions of Rule 32(5) of CGST Rules are applicable to them in respect of old jewellery which are purchased by them and then sold by them.
Antique jewellery of age exceeding 100 years:- Antique jewellery of age exceeding 100 years will fall under Tariff item 9706 00 00 and will be liable to tax @ 12% GST. The provisions of Rule 32(5) of CGST Rules will not be applicable to them in this case.
 old watches:- Wrist watches, pocket-watches and other watches, including stop-watches, With case of precious metal or of metal clad with precious metal fall under CH 9101 of the GST Tariff and Wrist watches, pocket-watches and other watches, including stop-watches, ;;ether than those of Heading 9101 fall under Heading 9102 of the said Tariff. The rate of GST is 18% and the same is applicable even to Old Watches, however with the benefit of the provisions of Rule 32(5) of CGST Rules i.e. tax will be paid on the difference between sale price and purchase price considering such watches as second hand goods.
 Antique watches of age exceeding 100 years:- Antique watches of age exceeding 100 years will fall under Tariff item 9706 00 00 and will be liable to tax @ 12% GST. The provisions of Rule 32(5) of CGST Rules will not be applicable to them in this case.

2019(01)LCX0138(AAR)

Tamil Nadu

Kara Property Ventures LLP

The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant has entered into two separate agreements, viz., one for ‘Sale of undivided share of land’ and the other for ‘Construction’ with the customers, the measure of levy of GST on the supply of service of ‘Construction’ shall be 2/3rd of the total value charged for construction service and amount charged for transfer of undivided share of land, as per entry No. 3(i) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and No.ll(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

2018(11)LCX0095(AAR)

West Bengal

Premier Vigilance & Security Pvt. Ltd.

The Applicant is not acting as a “pure agent‟ of the Bank while paying toll charges, which are the cost of the service provided to the Banks so that his vehicles can access roads/bridges to provide security services to the recipient.
Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid.

2018(10)LCX0082(AAR)

Maharashtra

Sadashiv Anajee Shete

Applicant is not covered under the entry No. 13 of exemption notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 as he is acting as an ” Intermediately” persons .As per the provisions of section 24 of CGST/MGST ACT, the applicant ,is covered under “Electronic commerce operator “. Hence, he is liable to get registered .Applicant is liable to pay GST on the value of commission received from website users/Pundits , not for on total amount received.

Karnataka

Nash Industries (I) Pvt Ltd.

2018(08)LCX0098(AAR)

Maharashtra

Drs Marine Services Private Limited

Applicant is not liable to pay GST on Salary amount received from foreign entity and disbursed to the Crew as the applicant acting as a pure agent under Rule 33 of the CGST Rules, 2017.

2018(07)LCX0113(AAR)

Maharashtra

Lear Automotive India Private Limited

The amortized value of the tool received on FOC basis from the customer is not required to be included in the value of finished goods manufactured and supplied by the applicant to the customer as the cost of moulds/ dies was not to be incurred by the component manufacturer and thus, does not merit inclusion in the value of supply in terms of section 15(2)(b) of the Central Goods and Services Tax Act, 2017.

2018(06)LCX0129(AAR)

Maharashtra

Sanghvi Movers Limited

The value for the purpose of section 15 where the recipient branch office in other state is eligible for full input tax credit would be the value declared in the invoice as open market value of the services for the purpose of levy of tax and alternatively and amount equivalent to 90% of the price charged for the supply of goods of like, kind and quality by the recipient to his customer. In short there is no impropriety in the appellant considering 95% of the value charged by SML branches to the customer of the branches as value of supply for discharging GST liability.

2018(06)LCX0092(AAR)

Maharashtra

Ultratech Cement Limited

The amount paid to dealer towards "rate difference" post supply cannot be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act. The amount paid to the Dealer towards "rate difference" and "special discount" post supply are not complying with the requirements of section 15(3)(b)(i) of the CGST Act and therefore cannot be considered and allowed as discount for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act

2018(06)LCX0088(AAR)

Maharashtra

HP India Sales Pvt. Ltd

The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as defined u/s 2 (32) of the GST Act.The time of supply of Electro Ink supplied along with consumables under the indigo press contract would be the earliest date between the date of invoice or the date of receipt of payment. As regards the value of supply of Electro Ink supplied with consumables under the Indigo Press Contract would be the transactions value as reflected in the invoice issued u/s 31(4) of the GST Act.