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Citation |
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2024-GSTR-992 |
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Appellant |
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NOORI TRAVELS |
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AAR |
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Authority for Advance Ruling Telangana |
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Gist |
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The car was supplied in July 2023.The applicant opted for a lower tax rate on their supplies. By choosing the lower tax rate, the applicant forfeited the right to claim input tax credit (ITC) on purchases of goods and services. Therefore, the applicant is not eligible to claim ITC for the purchase of the car under GST regulations.
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Citation |
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2023-GSTR-917 |
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Appellant |
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V S HI-TECH SECURITY FORMS (P) LTD |
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AAR |
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Authority for Advance Ruling Telangana |
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Gist |
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The applicant M/s. V.S. Hi-tech Security Forms Private Limited provide printing services to various educational institutions based on their requirements. Then sought advance ruling whether their services are exempt from GST.
It is ruled that the printing services provided by the applicant, relating to, pre-examination items like OMR sheets, Answer sheets, marks card etc., Scanning and processing of results of examinations and also Post-examination items like marks card, grade card, certificates to the educational boards is exempt from GST in terms of entry no.66 of the Notification No.12/2017-Central Tax (Rates), Dt.28-06-2017
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Citation |
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2023-GSTR-915 |
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Appellant |
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VERSATILE AUTO COMPONENTS (P) LTD |
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AAR |
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Authority for Advance Ruling Telangana |
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Gist |
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The applicant M/s. Versatile Auto Components Pvt Ltd is a manufacturer of low speed electric two wheeler (below 250 Watts/0.25 KV) and spares & accessories for the same.
The applicant would like to get clarification regarding which HSN code and GST rate for their products electrically operated vehicles, including two & three wheeled electric / motor vehicles and Electrical & mechanical spare parts of electric vehicle.
It is ruled that –
(1) all electrically operated vehicles including three wheeled electric vehicles are classified under HSN 8703 and liable to 5% Tax under S.No. 242A of Schedule –I of Notification No. 01/2017 dt:28.06.2017 as amended by notification 12/2019 dt:31.07.2019 with effect from 01.08.2019
(2) As the goods “Electrical and Mechanical spare parts of electrical vehicles” does not have any reference under chapter 87 they fall under the residual entry S.No 453 of Schedule-III of Notification no. 01/2017 dt:28.06.2017 i.e., “Goods which are not specified in Schedule I, II, IV, V or VI” falling in any chapter of HSN and liable to 18% Tax.
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Citation |
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2023-GSTR-879 |
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Appellant |
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SAI SERVICE (P) LTD |
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AAR |
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Authority for Advance Ruling Telangana |
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Gist |
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The Applicant M/s. Sai Service Pvt Limited is engaged in the business of supply of automobiles. As a part of its day-to-day business, the Applicant requires certain vehicles for demonstration purpose in the showrooms and are used for providing test drives to its potential customers, in order for them to understand the look and feel of the vehicle.
The demo vehicle/s will be registered in the name of the company/dealership and can be retained as a demo / test vehicle only for (2) years. After (2) years the vehicle can be used in workshop as a replacement vehicle or sold with the written approval of the vendor company. The demo vehicle/s is categorized as an asset and capitalized in the books without claiming any depreciation on the input tax component.
Under this factual background the applicant wanted a ruling on whether the applicant is entitled to avail the input tax credit under capital goods of the tax charged on the supply of motor vehicles used for demonstration purpose.
It is ruled that if the applicant is making further supply of such demo vehicle he is eligible to claim ITC of the tax charged on such demo vehicles. However, if the applicant decides to keep the demo vehicle for use in their workshop as a replacement vehicle as per the test vehicle policy of the car manufacturer / vendor he is not eligible for ITC.
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Citation |
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2023-GSTR-869 |
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Appellant |
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SIRIMIRI NUTRITION FOOD PRODUCTS (P) LTD |
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AAR |
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Authority for Advance Ruling Karnataka |
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Gist |
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The Applicant M/s. Sirimiri Nutrition Food Products Pvt Ltd, Bengaluru is engaged in the manufacture of nutrition products. He intends to manufacture new variety of chikkies made up of common ingredient jiggery. The applicant requested for advance ruling on the correct HSN classification and GST rates for these chikkies.
It is ruled that
The products “sesame Chikkies, Amarnath Chikkies, Crushed Peanut Chikkies, Spirulina Chikkies and Dry fruit chikkies” are covered under sugar Confectionery not containing cocoa, classifiable under HSN 1704 and liable to GST rate of 5% and
The product “Chocolate Peanut chikkies” is covered under “Sugar Confectionery Containing Coca” classifiable under HSN 1806 9020 and liable to GST rate of 18%.
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Citation |
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2023-GSTR-904 |
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Appellant |
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GANGA STP PROJECT (P) LTD |
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AAR |
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Authority for Advance Ruling West Bengal |
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Gist |
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The applicant M/s. Ganga STP Project private limited has been granted a Water Treatment project jointly by the National Mission for Clean Ganga (NMCG) & Kolkata Metropolitan Development Authority (collectively “Project Authority”), under the Hybrid Annuity Model (HAM) basis as part of the Namami Gange Program of Central Government and the project Capex is being funded by a mix of public and private participation. The terms of the funding are that 40% of the Capex shall be paid by NMCG during the period of construction as a grant and the balance 60% of Capex shall be paid in 60 equal quarterly instalments over a 15- year period along with an interest rate linked to SBI MCLR.The applicant sought an advance ruling whether the said quantum of interest on 60% of the capex, payable over and above on the consideration value at the rate linked to SBI MCLR attracts the levy of GST or not.
It is ruled that interest on 60% of the capex payable over and above on the consideration value at the rate linked to SBI MCLR will be a part of value of supply in terms of clause (d) of sub-section (2) of section 15 and would be taxed accordingly
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Citation |
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2023-GSTR-841
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Appellant |
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KAVERI EXPORTS |
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AAR |
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Authority for Advance Ruling Telangana |
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Gist |
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M/s. Kaveri Exports, the applicant, deals in the export of cotton lint – fully pressed cotton bales. They are in receipt of duty credit e-scrips under the scheme for remission of duties and taxes on exported products from the Department of Foreign Trade. These e-scrips are used for clearing imports and are also freely transferrable if the exporter does not have any corresponding imports.
Under the circumstances, the Applicant sought a Ruling on “Whether the sale of duty credit e-Scrips is only other income and not form part of Turnover for applying Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Rules, 2017.”
It is Ruled that -
(i) After the insertion of clause (d) in the Explanation-1 to Rule 43 of the CGST Rules vide Notification No. 14/2022 dt: 05.07.2022, the value of ‘Duty credit scrips’ shall be excluded from the value of exempt supply for the purpose of applying Rule 42 of the CGST Rules.
(ii) The turnover pertaining to sale of ‘Duty credit scrips’ should be reduced from the total turnover in the state as defined under clause (112) of section 2 for computation of the Adjusted Total Turnover as per Rule 89(4) of CGST Rules’2017.
The relevancy of the turnover pertaining to the sale of ‘Duty credit scrips’ does not arise in the computation of the refund of input tax credit under Rule 89(4B) of the CGST Rules, 2017
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Citation |
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2023-GSTR-763 |
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Appellant |
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WHITE GOLD BULLION (P.) LTD. |
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AAR |
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Authority for Advance Ruling Karnataka |
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Gist |
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The applicant is in the business of purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and selling to registered /unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold.
It is ruled that
i. He cannot pay GST on the
margin difference between the
sale price and purchase price
because when the applicant melts
the gold jewellery into gold
lumps, the nature of goods
changes and hence they do not
satisfy the second condition
prescribed under Rule 32(5) of
CGST Rules, 2017
ii. The
HSN Code for Old Gold Jewellery is 7113 and after melting into gold lumpsor irregular shapes of gold the HSN Code is 7108.
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Citation |
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2023-GSTR-721 |
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Appellant |
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RAGU PACKAGING |
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AAR |
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Authority for Advance Ruling Karnataka |
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Gist |
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It is ruled that the wooden ice cream sticks and spoons supplied by the applicant merits classification under Heading No. 4419 90 90 and liable to at 12 percent GST, as per Sl. No. 99B of Schedule II to Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended. |
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