| |
|
|
|
|
|
|
|
Citation |
: |
2023-GSTR-761
|
|
Appellant |
: |
SANGHI ENTERPRISES |
|
AAR |
: |
Authority for Advance Ruling Telangana |
|
Gist |
: |
In this case Applicant is constructing a Pre-fabricated shed (‘PFS’) on land which is intended to be used as a permanent structure for the purpose of conducting business, and he sought a ruling whether Input Tax Credit is allowed on the inward supplies for construction of shed using pre-fabricated technology? . It is ruled that, if not for the purpose of beneficial enjoyment by way of conducting business on the RCC platform, the ‘PFS’ has no separate existence. The ‘PFS’ being constructed is, therefore, an immovable property and the input tax credit is not admissible on the inward supplies, which may include Works contract services, for its construction, as the credit of such tax comes under category of blocked credits as per section 17(5)(d) and section 17(5)(c) of the CGST/TGST Act’2017. |
|
|
|
|
| |
|
|
|
|
|
|
|
Citation |
: |
2023-GSTR-667 |
|
Appellant |
: |
OSWAL POLY RUBBERS |
|
AAR |
: |
Authority for Advance Ruling Haryana |
|
Gist |
: |
It is ruled that the PVC Cushionmats (with no Textile material to be used in these) meant for use in motor vehicles aftercutting to size from rolls, to fit invehicle floors as per the requirement ofthe buyers and packing, shall fall underHSN Code 39 18 1090 and the applicable GST Rate is 18%. |
|
|
|
|
| |
|
|
|
|
|
|
|
Citation |
: |
2023-GSTR-628 |
|
Appellant |
: |
SHOPINSHOP FRANCHISE (P.) LTD |
|
AAR |
: |
Authority for Advance Ruling West Bengal |
|
Gist |
: |
It is ruled that since serial number 34 of the exemption Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended [corresponding West Bengal state Notification No. 1126 F.T. dated 28.06.2017], covers the whole Chapter 6, which deals with “Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage”, supply of goods by the applicant under Tariff Item Nos. 06039000 or 06049900, depending on its constituents and supply of the aforesaid goods, whether individually or in combination, is also exempt from payment of tax. |
|
|
|
|
| |
|
|
|
|
|
|
|
Citation |
: |
2023-GSTR-654 |
|
Appellant |
: |
VIMAL ALLOYS (P.) LTD |
|
AAR |
: |
Authority for Advance Ruling Punjab |
|
Gist |
: |
It is ruled that in terms of Section 16(2)(c) of the GST Act, since the preceding seller in the supply chain failed to discharge their GST liability, the petitioner (the purchaser) isnot entitled to avail ITC on the specific supply, ifthe preceding supplier had failed to pay GST on such supply,even though the present seller has discharged the tax liability. |
|
|
|
|
| |
|
|
|
|
|
|
|
Citation |
: |
2023-GSTR-704 |
|
Appellant |
: |
SANJEEVINI ENTERPRISES |
|
AAR |
: |
Authority for Advance Ruling Karnataka |
|
Gist |
: |
It is Ruled that :-
(1) The works contract services provided by the applicant to Bio Centers, Department of Horticulture, and Center of Excellence are not exempt from GST.
(2) The supply of manpower for tissue culture production and handling research on flowers, planting, and growing conducted by the Horticulture Department is liable to 18% GST
(3) The supply of materials like fertilizers, soil, and sand for use in Bio Centers of the Horticulture Department is not exempt from GST.
|
|
|
|
|
