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Citation |
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2023-GSTR-708 |
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Appellant |
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MEAT MART UNIT OF THE NEW BANGALORE HAMSHOP |
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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 a trader in in fresh and semi processed meat products .They are trading in both taxable (10%) and exempted goods (90%). He wanted an Advance Ruling on the percentage of ITC available on his inward supplies and the consequences of purchasing goods from unregistered and/or composition dealers. The AAR declined to answer the query on purchases from unregistered /composition dealers being not n issue covered under Section 92 of the GST Act for the advance ruling. In respect of the quantum of eligible ITC it has been ruled that the ITC has to be availed in terms of section 16 and 17 of CGST Act2017 read with Rule 42 of CGST Rules 2017. |
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Citation |
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2023-GSTR-670 |
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Appellant |
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ARPK HEALTHCARE (P.) LTD |
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AAR |
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Authority for Advance Ruling Haryana |
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Gist |
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Healthcare services is only available when the clinical establishment itself provides the services. It also states that the exemption is not available if the services are provided by a third party using outsourced infrastructure of another hospital. |
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Citation |
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2022-GSTR-587 |
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Appellant |
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SNEHADOR SOCIAL & HEALTH CARE SUPPORT LLP, |
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AAR |
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Authority for Advance Ruling West Bengal |
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Gist |
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It is Ruled that services provided by the applicant related to regular medical monitoring and logistic support provided to senior citizens at their doorstep are not exempt from the Goods and Services Tax (GST) since the exemption from GST is only applicable to healthcare services rendered by a clinical establishment, an authorized medical practitioner, or para-medics and the applicant does not fall in any of these categories.As regards rate of applicable GST iit is ruled that 18 percent rate is applicable vide Entry No. 31 of Notification No. 11/2017-Central Tax (Rate). |
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Citation |
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2022-GSTR-648 |
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Appellant |
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ZUHA LEATHER (P.) LTD |
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AAR |
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Authority for Advance Ruling Tamilnadu |
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Gist |
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The Applicant is a tanner, registered under GST, is also carrying out the activity of tanning process on job work basis on the hides and skins owned by others. He wants to know whether the activity of tanning on job work basis is liable to tax under Heading 9988 ie., Manufacturing Services On Physical Inputs (Goods) owned by Others and if not what would be the applicable tax rate?
It is ruled that , the activity of the Applicant is a service by way of treatment or processing undertaken on hides, skins and leather belonging to another person and the applicable GST rates would be as under:
(i) If the treatment or processing undertaken by the Applicant is on goods belonging to another registered person, then the applicable GST rate is 5% (CGST 2.5% and SGST 2.5%).
(ii) If the treatment or processing undertaken by the Applicant is on goods belonging to person other than those registered under GST Act, then the applicable GST rate is 18% (CGST 9% and SGST 9%)
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Citation |
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2022-GSTR-614 |
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Appellant |
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ANAND PRODUCTS |
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AAR |
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Authority for Advance Ruling Madhya Pradesh |
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Gist |
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The applicant primarily manufactures dairy /sweet products and confectionery items like milk chocolates, milk compound chocolates, candies and lollypops. One of the products that the applicant manufactures and sells the same under the brand name "Anna Malai Mithai" which is a "Rabdi" recognized as a 'Mithai' or 'Misthan' in the common parlance
The Applicant sought for a ruling whether his product "Anna Malai Mithai" should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?
It is ruled that the impugned product "Anna Malai Mithai" as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as 'Sweetmeat' for the reason that chapter note 6 to Tariff Item No. 210699 states that the products commonly known as "Mithai" shall be classified in 21069099 regardless of the nature of ingredients
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Citation |
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2022-GSTR-239 |
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Appellant |
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JYOTI CERAMIC INDUSTRIES (P.) LTD |
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AAR |
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Authority for Advance Ruling Maharashtra |
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Gist |
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Applicant is engaged in manufacture, sale & exports of various ceramic products known as Industrial or Technical Ceramic falling under chapter Heading 68, 69, 84, etc. Applicant also operates a dental clinic at a separate location. Under this factual background of the applicant the Authority ruled as follows, in respect of the queries raised by the Applicant.
(1) The Product "Zirconium Oxide Ceramic Dental Blanks" in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200
(2) Services of providing of Artificial Teeth, Crown, Bridges falls under Chapter Heading999312, attracting Nil rate of GST only when the same are provided as Health care Services and not as a Cosmetic Services
(3) The services of bleaching of teeth and dental veneers for smile designing provided by dental clinic of Applicant to its patients cannot be considered as Health Care Services but falls under the category of “Cosmetic Treatment” covered under Chapter999722 attracting 18% GST
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