CIRCULARS
| Circular No. | Subject |
| Circular No. 170/02/2022-GSTdt. 06/07/2022 | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
|
Circular No. 172/04/2022-GST dt. 06.07.2022 [Para 2 (1)] |
Clarification on various issue pertaining to GST |
| Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. | |
| Circular No.92/11/2019-GST dt. 07.03.2019 | Clarification on various doubts related to treatment of sales promotion schemes under GST |
| Circular No.72/46/2018-GST dt. 26.10.2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines. |
| Circular No. 45/19/2018-GST dt. 30.05.2018 | Clarifications on refund related issues. |
| Circular No. 33/07/2018-GST dt. 23.02.2018 | Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases |
ORDERS
| Order No. | Subject |
| Removal of Difficulty Order No.04/2019-CT dt. 29.03.2019 | To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 |
PRESS RELEASE
| Date |
Subject |
| 21.07.2018 | Recommendations made during the 28th meeting of the GST Council [Para 2(9)] |
CASE LAW
|
Particulars |
One liner |
|
2021(06)LCX0114 Madras High Court ARS Steels & Alloy International Pvt. Ltd |
Reversal of ITC u/s 17(5)(h) not applicable in cases of loss by consumption of input inherent to process of manufacture |
ADVANCE RULING
| Particulars | Crux |
|
2021(04)LCX0047(AAAR) Karnataka Page Industries Ltd. |
Promotional Products/Materials & Marketing items used in promoting their brand & marketing their products can he considered as “inputs” as defined in Section 2(59) of the CGST Act, 2017 but the GST paid on the same cannot be availed as ITC in view of the provisions of Section 17(2) and Section 17(5)(h) of the CGST Act, 2017. |
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2019(02)LCX0101(AAR) Maharashtra Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited) |
The applicants are not eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid. |
|
2019(02)LCX0072(AAR) Gujarat National Dairy Development Board |
M/s National Dairy Development Board is to be considered as "Financial Institution" for the purpose of section 17(4)of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 and can avail credit to the extent of fifty percent of input tax credit. |
|
2019(07)LCX0156(AAR) Tamil Nadu Chennai Port Trust |
The applicant is not entitled to take credit of input tax charged on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these, which are used to provide medical facilities to the employees, pensioners and dependents in the in-house hospital. |
|
2019(09)LCX0200(AAR) Karnataka Surfa Coats India Private Limited |
The applicant is not eligible to avail input tax credit on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services to the painters and dealers and other persons under the CGST / SGST / IGST Act. |
|
West Bengal Metro Dairy Ltd |
Based on the proviso to rule
43(1)(d) of the GST Rules and further prescriptions under rule 43(1)(e), (f) and
(g) of the GST Rules, the Applicant is required to compute the admissible amount
of the input tax credit on the capital goods used for both taxable and exempt
supplies in the tax periods over the useful life of such capital goods,
calculated from the date of invoice. The Applicant shall reverse the balance
amount of the input tax on the said capital goods that has already been credited
to its electronic credit ledger.
As the commercial production of exempted goods did not begin in 2018-19, the entire input tax on input services, subject to the provisions under rule 42(2) of the GST Rules, is an admissible credit during 2018-19. |
|
2019(01)LCX0163(AAAR) Odisha National Aluminium Company Ltd. |
The tax paid on inward supplies of goods and services for the transit house/trainee hostel cannot be allowed the benefit of input tax credit. Further services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments will qualify for input tax credit . |
|
2019(02)LCX0101(AAR) Maharashtra Western Concessions Private Limited |
The applicants are not eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid. |
|
2019(04)LCX0157(AAR) Maharashtra Sanofi India Ltd |
The Applicants should not be entitled to ITC on GST paid on expenses incurred towards promotional schemes of Shubh Labh Loyalty Programme and goods given as brand reminders as transaction is nothing but a gift. |
|
2019(05)LCX0129(AAR) Maharashtra Golden Tobacco Ltd |
The extra packs of cigarettes will not be considered as exempt supplies or free samples and hence the provisions of 170 read with Rule 42 of the CGST Rules, 017 or clause (h) of Section 17 (5) of the CGST Act, 2017 will not be applicable. |
|
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. The Applicant, cannot claim input tax credit on the tax paid on banquet and catering services as per section 17(5)(b)(i) of the Act. |
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2019(05)LCX0131(AAR) Maharashtra Konkan LNG Private Limited |
Applicant is not eligible to avail ITC on the construction of the break water wall. |
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Goa Chowgule Industries Private Limited |
The Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as Input Tax Credit on Capital Goods and set off against output tax payable under GST. |
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2019(06)LCX0107(AAR) West Bengal Mohana Ghosh |
GST paid on the inward supply of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(a) of the GST Act. |
|
2019(03)LCX0137(AAR) Gujarat Dholera Industrial City Development Project ltd. |
Applicant can claim benefits available to Government Entity. Clause (c) of Section-17(5) of CGST Act, 2017 and GGST Act, 2017 provides the eligibility of input tax credit in case of works contract service where it is an input service for further supply of works contract service. Considering the extent of business of construction & erection, maintenance, repair to be conducted by the applicant, the eligibility for input tax credit can only be decided after ensuring that the further supply of works contract service is made by the applicant on a case to case basis. Applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract and not achieving milestone and also on interest amount received for deferring the liquidated damages recovered from contractors |
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2019(02)LCX0096(AAR) West Bengal Nipha Exports Pvt Ltd. |
Input tax credit is not admissible on the ambulance purchased in November 2018, as Section 17(5) of the GST Act, as it stood in the relevant period, blocks any such enjoyment, even if provisioning of ambulance service to the employees is obligatory under the Factories Act, 1948. |
|
2019(02)LCX0099(AAR) West Bengal Tewari Warehousing Co Pvt. Ltd. |
The warehouse being constructed is immovable property. The input tax credit is, therefore, not admissible on the inward supplies for construction of the said warehouse, as the credit of such tax is blocked under section 17(5)(d) of the GST Act. |
|
2019(03)LCX0165(AAR) West Bengal The Bengal Rowing Club |
The Applicant should apply the provisions under section 17(2) & (6) of the GST Act, read with rules 42 and 43 of the GST Rules, for reversal of input tax credit, treating supplies, if any, taxable under Sl No.7(i) of the above rate notification, as exempt supplies. |
|
2019(02)LCX0094(AAR) Madhya Pradesh Narsingh Transport |
1.The Applicant is entitled to avail ITC on
cars (passenger vehicles) which are further supplied to customers on
lease rent, subject to condition applicable in such supply of services
as per notification number 11/2017-Central Tax(Rate) Dated 28.06.17 as amended
from time to time and corresponding notifications issued under MPGST
Act. 2. The provision of rule 42 shall also be applicable if required so. 3. At the termination of lease agreement/contract, if the vehicle is not further leased to same or other customer, the applicant shall be liable to reverse the ITC so availed as per law. 4. Such vehicles should abide by the norms and regulations of The Motor Vehicle Act. in accordance to be registered for commercial use with the Transport authority and not put to own use by the Applicant. |
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2018(06)LCX0116(AAR) Andhra Pradesh Indian Cotton Solutions.Com Private Limited |
The vehicles purchased by the applicant do not fall under the exceptions referred in Sec.17(5) of CGST/APGST Act’2017. Hence he is not entitled for claim of ITC. |
|
2018(06)LCX0072(AAR) Chattisgarh VNR Seeds Pvt. Ltd. |
The Applicant is not entitled to ITC on packing material used for packaging seeds, while making such exempt supply of seeds to their own branches and to other purchasers. However, they are entitled to ITC on the exclusive taxable supply of such packing material made to their own branches in other states, in terms of section 17(2) of CGGST Act. |
|
Madhya Pradesh Jabalpur Entertainment Complexes P. Ltd. |
The Applicant shall be entitled to ITC of tax paid on Movie Distributor Revenue Sharing Bill, Projector Rental Bill and Advertising Bill in full; further in respect of Security Agency Bill and Housekeeping Bill, the ITC shall be restricted to the apportioned part which is utilised in providing taxable output services. Any ITC attributable to exempted output services shall be subject to reversal in terms of Section 17(1) of the GST Act 2017.The ITC of GST paid on goods purchased for the purpose of maintenance of Mall such as Vitrified Tiles, Marble, Granite, ACP Sheets, Steel Plates, TMT TOR (Saria), Bricks, Cement, Paint, Chemicals, Sanitary Items like wash basin, urinal pots and toilet accessories shall not be admissible to the Applicant in terms of clause (c) of Section 17(5) of the GST Act 2017. The ITC of GST paid on Works Contract Service received by the Applicant for maintenance contract of building shall not be available to them in terms of clause (d) of Section 17(5) of the GST Act 2017. |
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2018(09)LCX0086(AAR) Tamil Nadu Adwitya Spaces Private Limited |
The applicant is eligible to take credit of the CGST & SGST charged by M/s. Catalyst Consulting Chennai in the Tax invoice raised on the applicant for real estate brokerage services for renting of property on a fee basis, subject to the conditions as per Section 16, 17 and 18 of CGST & SGST Act. |
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2018(05)LCX0069(AAR) Uttarakhand` Bahl Paper Mills Ltd. |
As per explanation of section 17 of CGST Act 2017, Credit of GST paid is not available in respect of Land, Building or any other civil structure. Hence Cenvat Credit of GST paid on on such sanitary fittings which forms integral part of building or any other civil structure is not available. |
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2018(05)LCX0082(AAR) Maharashtra BASF India Limited |
The goods sold on High Seas sale basis being non-taxable supply as per Section 2(78) of the CGST Act and being exempt supply as per Section 2(47) of the CGST Act, the input tax credit to the extent of inputs, input services and common input services would be required to be reversed by the applicant as per Section 17 of the CGST Act. |
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2018(11)LCX0098(AAR) Karnataka Columbia Asia Hospitals Private Limited |
Input tax credit can be claimed only on for such taxes paid on the inputs, input services and capital goods which are attributable to the supplies of goods or services which are taxable under the provisions of the CGST Act, 2017 and not attributable to exempt supplies of goods or services under the CGST Act, 2017. |
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2018(09)LCX0106(AAR) Maharashtra Posco India Pune Processing Center Private Limited |
Hotel Accommodation is being used by the applicant as a residential premises of their MD/GM which is for the personal comfort of both and therefore in view of the provisions of Section 17(5)(g), they are not eligible to claim the ITC for the same.The applicant cannot claim ITC of GST charged by the insurance company as they are not rendering any output services of health insurance to their employees. |
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2018(07)LCX0092(AAR) Haryana YKK India Pvt. Ltd |
The applicant is not eligible to take input tax credit on GST charged by the Contractor for hiring of buses
and cars for transportation
of employees. The restriction on 'Rent a Cab' service specified in Section 17(5)(b)(iii) is applicable to input tax credit on GST charged by the Contractor for hiring of buses and cars for transportation of employees. |
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2018(12)LCX0129(AAR) Maharashtra Biostadt India Limited |
The applicant cannot claim ITC on procurement of Gold coins which are to be distributed to the customers. |