Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 23-7-2018 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc. The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 100 advance rulings on different issues already pronounced by various State Authorities. The orders of Appellate Authority have also started pouring in. A major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ruling of its own even if the matter is covered by some other State AAR s rulings. There would be situations where we may have different rulings on same quest
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ices and are taxable services under GST. Such services are provided only as a representative of foreign university and not as an independent service provider. Therefore, place of supply shall be governed by section 13(8) (b) and not by section 13(2) of IGST Act. Place of supply of services shall be the location of service provider in India and it will not qualify as export of service. [Global Reach Education Services Pvt. Ltd., In re. (2018) 4 TMI 808 (AAR, West Bengal); ] Advance Ruling on applicability of GST on recovering charges Applicant is engaged in business of generation, transmission and distribution of electricity which calls for laying and maintenance of power lines and other incidental work which require digging up of trenches. The Municipal Authorities grant the needful permissions, however, subject to charges for restoring the street or pavement which has been dug up. Thus, charges are recovered by the Municipal Authorities to restore that portion of the street or pavemen
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ns under section 23(1) of GST Act, subject to condition that applicant is not otherwise liable to pay tax under Reverse Charge mechanism under section 9(3) of GST Act or section 5(3) of IGST Act. [In Re; Joint Plant Committee (2018) 67 GST 262 (AAR- West Bengal); (2018) 4 TMI 809 (AAR-West Bengal) ; ]. Advance Ruling on catering services to manufacturing industries The applicant is an industrial canteen contractor who provides catering services to manufacturing industries at various places of their customers who have in house canteens at their factories. The applicant normally charges Goods & Services Tax at the rate of 18% classifying their services under heading 9963 as outdoor catering. One of the customer of the applicant asked the applicant to charge GST at the rate of 12%. The applicant therefore, sought a clarification regarding the rate of taxability, before the AAR. The applicant submitted that as per the contract made between the applicant and client, the canteen space an
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) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax at the rate 18%. [In Re; Rashmi Hospitality Services Private Limited (2018) 5 TMI 1181 (AAR – Gujarat); ]. Advance Ruling on classification and rate of tax Tariff item 83062120 covers Trophies . This would be trophies of base metal and not of any other material. Mere mention of word trophies would not mean that trophies of any material would be covered by Heading. Chapter 83 is for miscellaneous articles of base metal. Hence, Heading 8306 falling in Chapter 83 would have to be understood in that sense only. Therefore, even though word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and are to be classified as per applicable provisions of Customs Tariff Headings. Caesarstone which is original engineered quartz surface is an article made from artificial stone. It is a product made using artificia
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